Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-06-2003
Reported in : (2004)(93)ECC24
..... to official records and entries therein are entered on the basis of certain internal documents and that too with the full knowledge of the management; that as per section 36a of the central excise act, the contents of any document seized from the custody or control of any person shall be presumed to be true unless the contrary is proved. he emphasized ..... of fabric was sent with the price-list for the purpose of valuation and the same had nothing to do with the classification. he relied upon the decision in rajasthan explosives & chemicals ltd. v. cce, jaipur, 2003 (85) ecc 85 (t) wherein the tribunal has held that "if there are documents for the clearance of excisable goods without payment of duty .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-20-2003
Reported in : JT2003(10)SC485; 2003(10)SCALE202; (2004)11SCC26
..... trade. no doubt conditions restrictive of freedom of trade among the states will frequently involve a discrimination; but that is not essential or decisive. an act may contravene section 92 though it operates in restriction both of intra-state and of inter-state trade.'149. however, in india part xiii of the constitution relates both ..... but it would depend upon the nature of the mischief which is sought to be remedied. for the aforementioned purpose dealing in liquor, trading in dangerous goods as explosives, trafficking in women, toutism, essential commodities and realisation of tax have been placed in the same category. [see har shankar v. dy excise commer. of taxation ..... impermissible.81. a subsidiary question which arises for consideration is as to whether the state of punjab, having regard to section 33a of the punjab act, could levy such duty. in sub-section (1) of section 33a provision has been made permitting the state to continue to levy any duty which it had lawfully been levying .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on : Nov-21-2003
Reported in : (2004)(92)ECC312
..... pleaded that it is a well settled law that transportation charges from factory gate to depot and turnover tax are allowable deduction under section 4 of central excise act.6. shri l. narasimha murthy learned jdrappeared on behalf of the revenue. he pleaded that in these cases, the orders passed by ..... , they are being disposed of by this common order.3. the fact in brief are that m/s premier explosives ltd are manufacturers of prepared explosives. they clear the explosives manufactured by them by stock transfer to their depots and consignment agents on payment of duty on the basis of ..... commissioner (appeals) are liable to be set aside as the same are contrary to the provisions of section 4 of central excise act. in terms of section 4(2) of central excise act, 1944 where the price of excisable goods for delivery at the place of removal is not known and ..... 1. these are the four appeals filed by m/s premier explosives ltd. against order nos. 74/99 (h-iii) ce, 75/99 (h-iii) ce, 76/99 (h-iii) .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-28-2003
Reported in : (2004)(91)ECC484
..... relevant rule governing input duty credit is rule 3 of the cenvat credit rules, 2001. the ground on which the credits taken by the appellants in these appeals on explosives under the said rule was disallowed by the lower appellate authority is that the said goods does not fit in the definition of "input" under clause (f) of ..... v. birla corporation ltd., 2002 (146) elt 215, this submission is not contested. in the cited cases, one of the issues considered by this bench was whether the explosives used by the respondents for mining limestone at sites outside their cement factory were eligible inputs for modvat purpose. in each of the two cases, the relevant period was april ..... therefore, apply to the instant cases as well.accordingly, these two appeals are also allowed.6. if any deposit made by any of these appellants under section 35-f of the central excise act is lying with the department, the same shall be refunded to them as early as possible, at any rate within a period of 30 days from the .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-01-2003
Reported in : 2004(1)ALD164; 2004(1)ALT306
..... tariff act. thus the imports of ammonium nitrate of explosive grade in bulk under the guise of fertilizer grade ammonium nitrate and its onward sales to the explosive industry is in clear breach of the restriction imposed by chapter vi of the said order and in particular section 19(a), (c)(iii), (vi) and section 25 ..... of respondent no. 5 also states that the chief controller of explosives, department of explosives, nagpur, by his letter dated 26.2.2003 clarified that the item ammonium nitrate is itself not an explosive and does not come under the purview of the explosive act and the rules administered by the department. the government of india ..... issued fertilizer control order, 1985 under essential commodities act, which contains specification of fertilizers sold in the country, method of .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-05-2003
Reported in : (2004)2CompLJ347(Bom); [2004]50SCL641(Bom)
..... ,50,000, in both the cases.7. the respondent therefore, preferred two appeals, before the securities appellate tribunal, mumbai, under section 29 read with section 15j of sebi act on 29-8-2000, against the above orders. the said appeals were contested by the present appellant. after hearing both the parties ..... speech or law case esp. for newspaper publication, house of commons debate on bill when reported periodical statement on public work. 3. sound of explosion.as per webster dictionary 1959 edition 'information 'means: 1. knowledge communicated or received concerning a particular fact or circumstance, news information concerning a crime ..... only) for violation of regulation 3(4), sebi (substantial acquisition of shares and takeover) regulations 1997 (for short takeover regulations, 1997) and section 15a(b) of sebi act, against the respondent, (original appellant), were set-aside. thereby appeals filed by the respondent herein, were allowed. therefore, the appellants herein (original .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-08-2003
Reported in : II(2004)ACC591; 2004ACJ529; 2004(1)ALD449; 2004(1)ALT100
..... to believe that the provisions of this section for such carriage are not complied with.(6) nothing in this section shall be construed to derogate from the provisions of the indian explosives act, 1884 (4 of 1884), or any rule or order made under that act, and nothing in sub-sections (4) and (5) shall be construed ..... presumption of law or 'conclusive proof.'classes (i), (ii) and (iii) are indicated in clauses (1), (2) and (3) respectively, of section 4, evidence act. 'presumption of facts' are inferences of certain fact patterns drawn from the experience and observation of the common course of nature, the constitution of the human mind ..... holder dies in any untoward incident, his legal heirs are entitled to seek compensation............................ .............................under sub-clause (2) of clause (c) of section 123 of the act, after the incident of accidental falling of any passenger from a train carrying passengers is also brought within the ambit of 'untoward incident'. that .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chandigarh
Decided on : Dec-10-2003
Reported in : (2004)83TTJ(Chd.)72
..... -free loans given to the sister-concerns.the honble calcutta high court in the subsequent judgments in the cases of reckitt & colman of india ltd. v. cit (supra), indian explosives ltd. v. cit (supra) and british paints (india) ltd. v. cit (supra) has followed its earlier judgment in the case of woolcombers of india ltd. (supra ..... high court reported in woolcombers of india ltd. v. cit (1982) 134 itr 219 (cal), reckitt & colman of india ltd. v. cit (1982) 135 itr 698 (cal), indian explosives ltd. v. cit (1983) 147 itr 392 (cal), british paints (india) ltd. v. cit (1990) 190 itr 196 (cal). he also placed reliance on the judgment of ..... of the assessee. respectfully following the aforesaid decisions , we direct that st and cst be not included in total turnover for purposes of calculating relief under section 80hhc of income tax act. this ground of appeal is accepted." respectfully following the aforesaid decision, we accept this ground and direct the assessing officer to allow cst and st .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chandigarh
Decided on : Dec-10-2003
Reported in : (2004)89ITD65(Chd.)
..... concerns.15. the hon'ble calcutta high court in the subsequent judgments in the cases of reckitt and colman of india ltd. vs. cit 135 i.t.r. 698, indian explosives ltd. vs. cit 147 i.t.r. 392 and british paints (india) ltd. vs. cit 190 i.t.r. 196 has followed its earlier judgment in the case ..... only when there is no nexus between interest bearing loans and interest free advances given by the assessee. hence, as per the above decisions as also provisions of section 36(1)(iii) of it act, the disallowance of interest is fully justified. the disallowance of interest is also justified in view of the decision of hon'ble allahabad high court (supra), ..... which the assessee paid interest. no evidence has been filed by the assessee to prove that these funds were advanced to oswal palms ltd for the purpose of business. section 36(1)(iii) lays down three conditions.only on complying with these conditions, the assessee is entitled to deduction of interest. these are that the assessee must have borrowed .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-16-2003
Reported in : 2004(1)ALD(Cri)99; 2004(1)CTC390; JT2003(10)SC371; 2004(1)KLT513(SC); 2004(2)MhLj358; 2004MPLJ231(SC); 2003(10)SCALE74; (2004)2SCC203
..... james martin faced trial along with his father-xavier for alleged commission of offences punishable under sections 302, 307,324 read with section 34 and section 326 read with section 114 ipc and sections 25(b)(1) of the arms act, 1959 (in short 'the act') and sections 27 and 30 thereof. learned sessions judge, n. paravur, found the present appellant ( ..... was the threat of more violence to the person and properties, that the events taking place generated a sort of frenzy and excitement rendering the situation explosive and beyond compromise. despite all these to expect the accused to remain calm or to observe greater restraint in the teeth of the further facts found ..... property of the accused was not only imminent but did not cease, and it continued unabated. not only there were acts of vandalism, but also destruction of property. the high court noticed that explosive substances were used to destroy the properties of the accused, but did not specifically answer the question as to whether .....
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