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 : Central Administrative Tribunal CAT Delhi
Decided on : Nov-28-2003
Reported in : (2005)(1)SLJ70CAT
..... . as a preliminary objection it is stated that having failed to exhaust the statutory remedy of representation. o.a. is not maintainable in view of section 20 of the administrative tribunals act, 1985.17. in so far as another preliminary objection is concerned, it is stated that stand of applicant in the present o.a. is contrary ..... v. ashok kumar misra, (1991) 3 scc 325, held that mere expiry of initial probation period would not automatically result in deemed confirmation which is a positive act depending upon the satisfactory completion of probation.36. if one has regard to the above, keeping in line the terms and conditions of applicant, in absence of any ..... period of probation if an officer is continued beyond this prescribed period or extended period, there is no question of his deemed confirmation , which is a positive act and to be declared as such in consultation with the upsc in the present case with a sine qua non condition precedent of satisfactorily completion of service. in .....
Tag this Judgment!Court : Kolkata
Decided on : Nov-27-2003
Reported in : 2004(2)CHN8
..... is the definition of 'employee' and 'person', which would be the deciding factor.13. the levy and collection of tax under the mp act is provided in section 3 of the mp act. sub-section (2) fasten the liability on every person who is in employment either wholly or in part in madhya pradesh and falls under any one or ..... even though he might be absent from madhya pradesh on account of leave or otherwise. mr. mitter had attempted to point out that this sub-section (5) of section 3 of the mp act fastens the liability on the employees posted at calcutta. inasmuch as, though they are absent from madhya pradesh yet they shall be deemed to be ..... of the tribunal is very wide in relation to the matters within its jurisdiction; but such jurisdiction is confined within the scope and ambit of the specified state act defined in section 2(k). the expression ''matters connected therewith or incidental thereto' is to be interpreted on the principles of ejusdem generis, namely, connected with or incidental to .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-27-2003
Reported in : 2004CriLJ1261; ILR2004KAR164; 2004(2)KarLJ162; (2004)IILLJ659Kant
..... to define it as a contractor employed labourer for the establishment.8. at this juncture, it is relevant to note the definition as provided under section 2(b)(c) of the act which reads thus:'contractor', in relation to an establishment, means a person who undertakes to produce a given result for the establishment, other than a ..... it is to be noted that unless primarily it establishes that the very persons who were working as contract labourers as defined under section 2(b), the question of the application of the act does not come into picture. the premise on which this complaint is preceded is that the concern of this petitioner is a contractor ..... alleging inspite of issuance of notice having failed to show cause, the complaint is filed seeking to prosecute the petitioners under sections 23 and 24 of the act and thus invoking independently the penal provisions of sections 23 and 24. these two petitions have been filed praying to award the expenses incurred by the department in conducting the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-27-2003
Reported in : 2004(1)BLJR189; 2004CriLJ635; JT2003(9)SC301; 2003(10)SCALE35; (2003)12SCC352; 2004(1)LC302(SC)
..... when some persons came with guns and their actions preceding and exceeding the assault indicate the existence of a common intention to do an act as stipulated in section 149, the liability under section 149 is clearly attracted. the eyewitnesses to the occurrence as held by the trial court and the high court are natural witnesses and ..... of an assembly. the only thing required is that he should have understood that the assembly was unlawful and was likely to commit any of the acts which fall within the purview of section 141. the word 'object' means the purpose or design and, in order to make it 'common', it must be shared by all. in ..... other appellants were tried for offences relatable to section 302 read with section 149 ipc and section 307 read with section 149 ipc. each of the appellants was also tried for commission of offence punishably under section 148 indian penal code, 1860 and section 27 of the arms act, 1959 (in short the 'arms act'). they were found guilty and sentenced to undergo .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Nov-27-2003
Reported in : 2004(1)ALT459
..... law.4. a perusal of the very show-cause notice, served upon the appellant and others calling upon them to show cause why an order under section 60(1) of the a.p. cooperative societies act, 1964 should not be passed against them making them liable for contribution of the amount and loss caused to the vizianagaram co-operative urban bank limited .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Nov-27-2003
Reported in : 2004ACJ1879
S.S. Jha and S. Samvatsar, JJ. 1. By this judgment both the appeals are decided as they arise out of common award. Misc. Appeal No. 629 of 1999 is filed by the claimants for enhancement of the award whereas Misc. Appeal No. 648 of 1999 is filed by the owner of the vehicle praying that the insurance company be held liable to pay compensation. No other issue is under challenge in these appeals.2. For the purposes of quantum of compensation, counsel for claimants submitted that Claims Tribunal has determined the income of the deceased from agriculture at Rs. 10,000 per annum. Deceased was also earning Rs. 10,000 from other sources. He submitted that in para 17 of the judgment, Claims Tribunal has held that income of deceased from agriculture was Rs. 10,000 per annum and out of Rs. 10,000 from agriculture, family of the deceased is entitled for loss of income at Rs. 5,000 and considering the income of the deceased from selling milk, Claims Tribunal has determined the dependency of the clai...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Nov-27-2003
Reported in : 2004(1)ALD(Cri)253; 2004CriLJ803
..... medikonda radha filed a private complaint before the court of the additional judicial first class magistrate, vizianagaram, who referred the same to vizianagaram rural police for investigation under section 156(3) cr. p,c. who registered the same as cr. no. 14 of 2003. after investigation, the deputy superintendent of police, regional incharge officer ..... citizens, or for the scheduled castes and scheduled tribes. article 16 relates to equal opportunity of matters in public employment. since the provisions of the act are not made for or intended for advancement of scheduled caste or scheduled tribe communities and since they do not relate to opportunity in public employment ..... charge sheet against the petitioners and others for offences under sections 147, 148, 447, 427, 352, 323, 506 (2), 354, 109 r/w. section 149, ipc and sections 3(1)(x) and 3(2)(vii) of scheduled castes and scheduled tribes (prevention of atrocities) act, 1989 (the act). this petition is filed to quash the said complaint .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Nov-27-2003
Reported in : 2004(1)MPHT109
..... receiver can be directed under order 40 rules 3 and 4 to render accounts and pay the amount as per direction of the court. this dispute can be decided under section 47, cpc by the executing court. there is no need of driving the appellant to a separate suit.4. in lal bihari singh v. tipan singh, air 1977 patna 226 .....
Tag this Judgment!Court : Kolkata
Decided on : Nov-27-2003
Reported in : AIR2004Cal217,2004(1)CHN626
..... says that the inherent right to bring a civil suit can be barred. therefore, can it not be said that the respondent/plaintiff is debarred under section 216 of the act ?17. he further said that even where the exclusion of jurisdiction of the civil court statutorily provided still on availability of requisite grounds the civil ..... the code of civil procedure will be principally applicable but that does not necessarily mean that the civil suit is the outcome to meet the necessities. section 216 of the indian succession act speaks as follows :'216. grantee of probate or administration alone to sue, etc., until same revoked.--after any grant of probate or letters of ..... if one fails to discharge such duties then such person cannot claim any equity. therefore, if the law is not read in such manner then section 141 of the indian succession act, 1925 will have redundant face value. yet the appellant/plaintiff is not interested to refuse from giving legacy but subject to completion of the administration .....
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