Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on : Jan-01-2003
Reported in : (2003)(159)ELT768Tri(Bang.)
..... rs. 47,11,087/- is not sustainable both on merits as well as on the issue of limitation. the assessee is manufacturing prepared explosives falling under chapter 36 of the central excise tariff act. they are also manufacturing spent nitric acid falling under tariff sub-heading 2808.10. they filed classification list and accordingly their products namely, ..... the period from december, 1991 to december, 1994. since such information was within the knowledge of the department there is no reason for invoking the proviso to section 11a.3. the commissioner took the view that the department had not made any further investigation into the explanation offered by the assessee namely that the alleged excess ..... fair or proper to reject its explanation. on the question of limitation also we find that the commissioner is fully justified in taking the view that proviso to section 11a cannot be invoked in the facts of the case. the show cause notice is dated 26-9-94. in the rt-12 returns filed by the .....
Tag this Judgment!Court : Jharkhand
Decided on : Jan-07-2003
Reported in : 2003(51)BLJR655; 2003CriLJ2089; [2003(1)JCR431(Jhr)]
..... under sections 341, 323, 452 and 353 of the indian penal code. 11. the ..... (mihijam) p.s. case no. 250 of 1996 under section 392 of the indian penal code. (v) jamtara p.s. case no. 194 of 2001 under sections 147, 148, 149, 353, 427 and 307 of the indian penal code, section 27 of the arms act and section 3/4 of the explosive substance act. (vi) kundahit p.s. case no. 15 of 2002 ..... that the sub-divisional officer, jamtara requested the superintendent of police, jamtara to send a proposal to the deputy commissioner, jamtara to detain the petitioner under section 12 of the act and thereafter the superintendent of police, jamtara recommended accordingly for detention of the petitioner. pursuant to the said recommendation, the deputy commissioner, jamtara by order dated .....
Tag this Judgment!Court : Rajasthan
Decided on : Jan-09-2003
Reported in : 2003CriLJ1995; RLW2003(2)Raj752; 2003(2)WLC461; 2003(1)WLN467
..... the documents supplied to the court by the learned counsel for the accused and also gone through the fir. it appears that there was no fire extinguisher and where explosive substances were collected and stored. the room in which distillation unit was installed was blocked by the unit in a manner in which only half of it can be ..... counsel that in absence of knowledge of leakage of gas and about the fact that, that would cause death or there was an intention to cause death, no charge under section 304 can be framed against the accused petitioners. learned counsel for the petitioner detailed procedure about operating of distlllator. as per learned counsel, it was expected from the deceased ..... ' extend also to illegal omissions. the word 'omission' is used in the sense of intentional non-doing. thus, according to this section 'act' includes intentional doing as well as intentional non-doing. the omission or neglect must no doubt be such as to have inactive effect conducing to the result, as a .....
Tag this Judgment!Court : Karnataka
Decided on : Jan-14-2003
Reported in : 2003CriLJ2661; ILR2003KAR1541
..... around the courts for over years to find their cases expeditiously disposed of. the compelling situation activated and prompted the concerned authorities to act swiftly to find out a solution to the problem of docket explosion. in the said context, with a noble object and social purpose under a special scheme, the fast courts have been created. the ..... alone render judgment is not an absolute rule without exception. the code of criminal procedure under different justifiable circumstances permits a departure from its compliance. the provisions of section 407 cr.p.c., empowers this court to transfer the case from one court to another for different reasons and if it is expedient in the ends of ..... in crl.no.929/-01, set aside the order of transfer and restored to the file of ix addl. sessions judge, for disposal on the ground that under section 409 cr.p.c., the sessions judge has no power to transfer the part heard cases from the file of one sessions court to another. subsequently, the impugned .....
Tag this Judgment!Court : Delhi
Decided on : Jan-15-2003
Reported in : 2003IIAD(Delhi)41; 102(2003)DLT840; 2003(26)PTC200(Del); 2003(1)RAJ464; [2003]47SCL574(Delhi)
..... laboratories ltd. (supra) the trade marked 'supaxin' and 'spoxin' were held to be deceptively similar in clause (d) of sub-section (1) of section (2) of the act and it was held that if such mark is likely to deceive or cause confusion it could not be registered. the question in that ..... pharmaceuticals ltd. (supra) as has been mentioned hereinabove. consequently, learned counsel for the appellant is right in his submission that clause (a) of section 11 of the act is attracted and the medicine 'bicillin' is likely to be confused for 'biocilin' or vise versa. consequently, this trade mark 'bicillin' could not ..... place to mention that different acts like drugs and cosmetics act, 1940, food adulteration act, trade and merchandise marks act, copyright act, designs act etc. have made numerous provisions to protect the consumers. but as is bound to happen in impending legislative explosion following globalization and numerous existing acts, different authorities act differently. such an approach .....
Tag this Judgment!Court : Jharkhand
Decided on : Jan-17-2003
Reported in : 2003(51)BLJR578; [2003(2)JCR348(Jhr)]
..... examination of a witness in connection with sessions trial no. 70/2000 arising out of g.r no. 624 of 1998 registered under sections 324, 302/34 of the indian penal code and 3/4 of the explosives substance act. 2. short fact of the case as alleged that one vishwanath singh while returning from the call of nature the accused devendra singh ..... . vishwanath singh sustained injury due to explosion of the bomb. in the meantime, accused persons fled away. later on the injured died due to said injuries. 3. the police investigated into the case and submitted charge-sheet against the accused persons. prosecution examined the witnesses and after closing of the prosecution case, a petition under section 311, cr pc was filed for .....
Tag this Judgment!Court : Rajasthan
Decided on : Jan-21-2003
Reported in : RLW2003(1)Raj648; [2004]137STC326(Raj); 2003(2)WLC398; 2003(1)WLN462
..... , therefore, there is no effective sale of any explosive by the appellant so as to make it leviable for charging the sales tax under the provisions of the act and, therefore, the order as has been passed by the assessing officer was bad from very inspection. section 2(38) of the rajasthan sales tax act defines as to what is the sale and the ..... job of blasting is undertaken, the use of explosives in such job can neither be termed as sale within the meaning of rajasthan sales tax act nor it could be subjected to the levy of the tax. learned counsel sh. bhandari has argued before us rather he was pains to argue on the basis of section 2(38) clause (ii) that it remains ..... a case of sale because it involved a transfer of property in goods and he submits that the explosives had been purchased .....
Tag this Judgment!Court : Jharkhand
Decided on : Jan-22-2003
Reported in : II(2003)ACC746; [2003(97)FLR267]; [2003(1)JCR649(Jhr)]
..... further of the view that the deputation of the deceased at the instance of the appellant pursuant to letter of request complying the requirement of section 12 of the said act and therefore appellant will be treated as an owner/employer for the purpose of fixing liability for payment of compensation in case of death or ..... the commissioner, and found that it is the general manager, cc ltd. who requested the authorities of bihar home guard to depute few home guards for guarding explosive magazine situated at rajrappa project. pursuant to that letter few home guards including the deceased was deputed. the commissioner also recorded a finding that wages paid to ..... home guard battalion, hazaribagh. service of some of the home guards including deceased were lien to the cc ltd. for guarding explosive magazine stored at koihara rajrappa project. on the fateful day, there was explosion in one of the magazine, as a result of which the deceased inderdeo yadav died. the respondents who are the claimants .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-22-2003
Reported in : (2003)182CTR(Guj)362; [2003]261ITR338(Guj)
..... for the assessee in both the references stated that the assessee did not press for question no. 2 in both the references, which relates to relief under section 80j of the act. question no. 2 in both the references, therefore, stands disposed of accordingly as unanswered on the ground that the assessee has not pressed for the same. ..... a direct result of- (i) flood, typhoon, hurricane, cyclone, earthquake or other convulsion of nature ; or (ii) riot or civil disturbance ; or (iii) accidental fire or explosion ; or (iv) action by an enemy or action taken in combating an enemy (whether with or without a declaration of war), and, thereafter, at anytime before the expiry of three ..... to the assets other than the destroyed assets.19. it was contended that once we hold that the tribunal was not justified in denying the benefit of section 33b of the act in respect of the assets which were extensively damaged, we must, as a corollary, restore the order of the commissioner of income-tax (appeals) in its .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-23-2003
Reported in : JT2003(3)SC585; 2003(4)SCALE428
..... to 5 years' rl with fine of rs. 500/- each; in default a simple imprisonment for 3 months was awarded. they were also sentenced under section 5 of the explosive substances act, 1908 and were sentenced to rl for a period of 2 years with fine of rs. 500/-; with default clause to suffer further imprisonment for 3 ..... above were the occupants of that van. they did not have any licence to carry the said explosives, hence, the van with the explosives was seized and the accusedpersons were taken into custody. a case under sections 4 to 6 of the explosive substances act, 1908 was registered in fir no. 195/90. subsequently it came to the knowledge of ..... investigating agency that the place where the explosive material was sized, was a notified area declared under section 2(1)(f) of the tada act, hence, the provisions of the said act were also invoked. after completing the investigation, a chargesheet was filed against the appellant and the tada .....
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