Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: mumbai Year: 2003 Page 25 of about 486 results (0.193 seconds)

Deputy Commissioner of Income Tax Vs. Abu Dhabi Commercial Bank Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2004)83TTJ(Mum.)345

..... paper can be subjected to interest-tax, would depend on whether the discount on commercial paper is covered by the definition of 'interest on securities' under section 2(28b) of the it act. in case, it is covered by the same, following the view taken by a co-ordinate bench in the case of punjab national bank v. dy ..... (2001) 73 ttj (all) 930 : (2001) 79 itd 56 (all), have consistently taken the view that interest on debentures will however not be covered by section 2(7) of the act and, accordingly, not be exigible to interest-tax. in coming to this conclusion various benches of the tribunal have taken the view that the connotations of the expression ..... been heard, material before us perused and the factual matrix of the case as also the applicable legal position deliberated upon.14. we find that section 2(7) of the interest-tax act, 1974 defines interest as "interest on loans and advances made in india and includes-- (a) commitment charges on unutilised portion of any credit sanctioned .....

N.R.C. Employees' Union Vs. N.R.C. Limited

Court : Mumbai

Reported in : 2004(1)BomCR825

..... the industrial tribunal cannot go into the details of the enquiry as a court of appeal nor on the question of quantum of punishment. under section 33(2)(b) of the industrial disputes act, all that the industrial tribunal has to see is whether an enquiry has been made, rules of natural justice have been observed and a prima ..... the case before the court, observed that---'now, unfortunately, the petitioner when he filed his affidavit in reply to the application made by the employer for permission under section 22 never suggested that this standing order had not been complied with. if such a suggestion had been made the employer would have had an opportunity of adducing ..... approach of the courts below while dealing with the said issue pertaining to the alleged victimisation.9. after considering the facts of the case and provisions of section 3(18) of the said act, it was observed by the apex court in colour chem case that in view of absence of definition of the term victimisation in the said .....

Oil and Natural Gas Corporation Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(156)ELT508Tri(Mum.)bai

..... be removed during the process of fraction at distillation.3. crude oil is liable to pay cess in terms of section 15 of the oil industries (development) act, 1974 (hereafter referred to as "the act") sub-section (1) of section 15 of the act provides for levy of duty of excise on crude oil. subsection (2) with which we are concerned is ..... emphasises the finding of the commissioner in this regard.8. the contention was raised before her that, by applying the definition contained in clause (e) of section 2 of the act, the water that is extracted before crude oil enter the refinery for refining process cannot be considered to be part of the crude oil for purpose of ..... be collected on the quantity received in a refinery." 4. it is also necessary to reproduce the definition of "crude oil" contained in clause (e) of section 2 of the act as meaning : "petroleum in its natural state before it is refined or otherwise treated but from which water and foreign substances have been extracted." 5. in the .....

Bureau Veritas, Pride Foramer and Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... this matter has declined to do so in an arbitrary manner. he also questions the applicability of the extended period of limitation contained in sub-section (1) of section 28 of the act, invoked in the show cause notice. he disputes the liability to penalty on the importer and on rabier.5. the counsel for bureau veritas ..... that valuation of the rig was done in a careless and slipshod manner pointing out that this falls far short of satisfying the requirement contained in section 112 of the act.6. the representative of the department contends that it has not been established by the importer that the transaction value was uninfluenced by the relationship ..... securing guarantees and deposits. notice was issued proposing to enhance the value of he rig as stated above, proposing its confiscation under clause (m) of section 111 of the act on the ground that its value was misdeclared. penalty was also proposed on the importer, rabier and bureau veritas, a marine inspection agency whose singapore .....

Nagaraj Gowda and ors. Vs. Tata Hydro Electric Power Supply Company Li ...

Court : Mumbai

Reported in : 2004(1)BomCR201; 2003(4)MhLj619

..... to disclosethe existence of the employer-employee relationship between the parties so as togive jurisdiction to the industrial court to entertain the complaint under section 28 of the said act.8. in the case of the saraspur mills co. ltd. v. ramanlal chimanlal andors. (supra), the apex court while dealing ..... which can reveal that the canteen, wherein the petitioners were employed,formed 'ordinarily part of the undertaking' of the respondent no. 1. section 46of the factories act, 1948 provides that the state government may make rulesrequiring that any specified factory wherein more than 250 workers are ordinarilyemployed, a canteen or canteens ..... as part of theundertaking and, therefore, the petitioners are the employees of the respondentno. 1 considering the definition of the said expression under section 3(14) of thebir act. in spite of the fact that all the relevant statements disclosingjurisdictional facts in the complaint itself, the industrial court has illegallydismissed the complaint .....

Shaukat Ali and anr. Vs. Economic Engineering Corporation and ors.

Court : Mumbai

Reported in : 2004(2)BomCR239

..... documents and material objects; issuing commissions for the examination of witnesses, and in relation to other matters to be specified in the rules framed under the said act. section 11-a provides that where an industrial dispute relating to the discharge or dismissal or a workman has been referred to a labour court, tribunal or national ..... the first point which arises for consideration, therefore, is as to what is 'award' within the meaning of the said expression under the said act. undoubtedly, section 2(b) of the said act defines the term 'award' to mean an interim or a final determination of any industrial dispute or of any question relating thereto by any labour ..... the settlement should be confined to that arrived at in the course of a conciliation proceeding, but now includes, by virtue of the definition in section 2(p) of the act, a written agreement between the employer and the workmen arrived at otherwise than in the course of a conciliation proceedings where such agreement has been .....

Bayer Abs Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... of customs & central excise., aurangabad (by the supreme court) vide order reported in 2003 (155) elt 8 (s.c.) wherein it was held that amendments of section 4 of central excise act, 1944 have made no difference to the earlier position as settled by the court vide its orders in the case of union of india v. bombay tyre international ..... s.c.) which had held the eligibility of deductions and thus no levy on equalised freight. in vip industries ltd. case, after considering the amendments made to section 4 of the central excise act, 1944 as regards the "place of removal" the court held as follows- "5. after the amendment, the department sought to include in the value the ..... of removal is appellant's factory or the customers premises is the pure question of interpretation involving meaning and scope of section 4 as amended w.e.f 29.6.96 and section 2(h) of the central excise act, 1944. the legal position about correct place of removal to be considered in case of insurance coverage taken by the .....

Aban Loyd Chiles Offshore Ltd., P. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the penalty imposed on its owners and others. the commissioner has found contravention of the provisions of clauses (f), (g), (h) and (j) of section 111 of the act. these clauses relate respectively to any dutiable or prohibited goods required to be mentioned under the regulations in an import manifest or import manifests which are not so ..... and locations of the oil rigs. it was a contention the writ petition that the oil rigs were foreign going vessels and, therefore, by application of section 86(2) of the act, these parts, which were ship's stores, were liable to duty. the court noted that a vessel, as commercially understood, would also include a sailing ..... and, by applying rule 3 of the customs valuation rules, this transaction value should be accepted. it is further contended that the benefit of drawback under section 76 of the act, which would be available as the rig was exported after import on each occasion, has not been considered. confiscation of the vessels is questioned on the .....

Glaxo Smith Kline Vs. Commissioner of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(162)ELT612Tri(Mum.)bai

..... the inputs utilised for the quality control purposes needs to be recovered from them under rule 57i read with proviso to section 11a(1) of the c.ex.act, 1944." the findings of the adjudicating authority at paras 8 & 9 are as follows: "8. i find that the input used for testing the quality of the ..... final products cleared by them during the period from april 95 to dec 99 is required to be recovered from them under the provisions of proviso to section 11a(1) of c.ex. salt act, 1944 read with rule 9(2) of c.ex.rules, 1944. similarly, the proportionate modvat credit of rs. 10,37,930/- not reversed by the assessee on ..... demanding duty of rs. 19,33,473/- and demand of reversal of modvat credit of rs. 10,37,930/-; imposing penalty of rs. 25,51,294/- under section 11ac of the central excise act, and rs. 50,000/- under rule 173q of the central excise rules. the other appeal is filed by the manager of the office of the assessee against imposition .....

Rex Arts Castors Pvt. Ltd., Rex Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(177)ELT179Tri(Mum.)bai

..... these appeals by the assesses.4. the brief facts of the case are these. rexello castors pvt. ltd. (rcpl) is a company registered in the year 1976 under indian companies act, 1956, which was originally a partnership concern as rexello industries and it is situated at 23/d, mahal industrial estate, mahakali caves road, andheri (e), mumbai 400 093 and was ..... .2, 9.7, 9.8, 10.1, 10.5, 10.7, 10.7.3 and 10.10. the sum and substance of this citation is that m/s. rcpl was acting as a focal point in receiving orders from the customers and stockists. the requirements of the clients were being distributed to the various manufacturing units as the per the convenience .....