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 : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-07-2003
Reported in : (2004)(165)ELT534TriDel
..... of the apex court judgment in jaypee rewa cement supra shows that modvat credit is available to an assessee in respect of the explosives used for the manufacture of intermediate product which product is then used in the manufacture of the final product. but after the amendment ..... ltd. - 2002 (147) e.l.t. 877 and that for the earlier period, the appellants had been allowed modvat credit on the explosives. he had also submitted that the amended definition of the input which came into force from 1-7-2000 did not stand on a ..... 83.587/- which has been confirmed against them through the impugned order-in-appeal by the commissioner (appeals), by disallowing them modvat credit on explosives used outside the factory premises.2. the learned counsel has contended that the case of the appellants stands squarely covered by jaypee rewa cement ..... terms of the stay order shall result in dismissal of the appeal without prior notice under section 35f of the act. to come up for reporting compliance on 19-11-2003. .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jul-30-2003
Reported in : AIR2003SC3057; 2003(4)ALLMR(SC)707; 2003(4)AWC2920(SC); 2003(3)CTC620; JT2003(6)SC283; (2003)135PLR531; 2003(5)SCALE602; (2003)8SCC369
..... : [1988]1scr1 .15. incidentally it may be noted that so far as the state of haryana is concerned, in the haryana municipal act, 1973 (act no. 24 of 1973) section 13a has been inserted to make a provision for similar disqualification for a person from being chosen or holding the office of a member of ..... the poverty line. the laudable goals spelt out in the directive principles of state policy in the constitution of india can best be achieved if the population explosion is checked effectively. therefore, the population control assumes a central importance for providing social and economic justice to the people of india (usha tandon, reader, ..... then have not been realised. (population policy and the law, ibid, pages 44-46).37. the above facts and excerpts highlight the problem of population explosion as a national and global issue and provide justification for priority in policy-oriented legislations wherever needed.38. none of the petitioners has disputed the legislative competence .....
Tag this Judgment!Court : Jharkhand
Decided on : Jul-14-2003
Reported in : 2004(1)ARBLR127(Jhar); 2003(3)BLJR1971; [2003(3)JCR269(Jhr)]
..... award on all the claims except one as quoted hereinabove. the appellant challenged the said award before the court below by filing objection under section 34 of the said act. the court below after hearing the parties dismissed the said objection and refused to set aside the award.11. in addition to the original ..... contended that the claimant contractor was responsible to arrange for their own quarry and transport equipment and all other arrangements for working the quarry including approach road, explosives and detonators etc. the appellants' further case is that inspite of availability of the approved drawing there was unsatisfactory progress of work and for that a ..... i.e.(i) failure to arrange necessary fund for completion of work.(ii) failure to issue necessary drawings in right time.(iii) failure to issue explosive materials and or cement in right time.(iv) failure to complete land acquisition process and to prevent objection by erstwhile landowners and/or villagers who prevented .....
Tag this Judgment!Court : Jharkhand
Decided on : Mar-13-2003
Reported in : [2003(2)JCR585(Jhr)]
..... being socially boycotted from all regimental functions.the petitioner brought to the notice of the controller of defence accounts (cda for short) about huge irregularities in ammunitions and explosives and cda carried out enquiry. he found, prima facie, huge irregularities and in the final report, it was established that there was huge loss of state exchequer. ..... and advised to get him examined on 11th october, 2000, but he was not sent for medical examination.the petitioner further alleged that in contravention to the army act, though rule 180 was invoked but no full opportunity was given to him, in spite of repeated requests and the court of enquiry was conducted and completed by ..... to know the internal affairs of the army. it would have been better for the petitioner to have availed internal remedy, at the first instance, before making various acts of army personnel public.9. in the present case, the petitioner has failed to make out any case of mala fide either against col. h.c. chawla or .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Mar-21-2003
Reported in : 2003(4)ALD102
..... by the commissioner of police or district magistrate. the licence to import and store petrol an installation is to be granted by the chief controller or controller of explosives in form xiii. an 'installation' as per rule 2(xiv) means any premises wherein any place has been specially prepared for the storage of petroleum in bulk ..... authorities who can grant licence. licence to carry petrol by land on mechanically propelled vehicles is to be granted by the chief controller or a controller of explosives in form-ix. the licence to import and store petroleum products in bulk in quantity not exceeding 25,000 litres i.e., (25 kilo litres) is ..... mis, a reference to some of the provisions of the petroleum act and the petroleum rules is necessary.12. the petroleum act in pith and substance deals with the law relating to import, transport, storage, production, refining and blending of petroleum. section 29 of the act empowers the central government to make rules inter alia providing for storage .....
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 : Delhi
Decided on : Mar-27-2003
Reported in : (2004)86TTJ(Del)1050
..... was of the view that assessment completed by the assessing officer was erroneous and prejudicial to the interest of revenue. accordingly, he issued notice under section 263 of the act to the assessed pointing out different errors committed by the assessing officer in respect of different disallowances etc. and after considering the reply submitted by ..... contended that the courts have held that funds should be appropriated in the manner most beneficial to the assessed. reference in this regard was made to the decision of indian explosives ltd. v. cit : [1984]147itr392(cal) , alkali & chemicals corporation of india ltd. v. cit : [1986]161itr820(cal) and marnite polycast ltd. v. assistant ..... surplus funds of the appellant is heavily inclined in favor of the appellant. the said view is fortified by decision of the calcutta high court in indian explosives case (supra) and this tribunal decision in marnite's case (supra) wherein it has been held that where there is a mixed pool of funds, .....
Tag this Judgment!Court : Chennai
Decided on : Sep-01-2003
Reported in : 2003(1)CTC78
..... a fine of rs. 250 with a default sentence of three months' rigorous imprisonment. a4 to a14 were also charged under section 3 of the explosive substances act framed under charge no. 15 and under section 4(b) of the said act framed under charge no. 16 and each one of them was sentenced to undergo rigorous imprisonment for a period of three years ..... under each charge. charge no. 17 was framed against a4 to a14 under section 307, ipc and on finding them guilty, the ..... and therefore, an eviction petition in o.p.no. 42 of 1989 was filed against them before the special deputy collector (revenue), salem, under section 3(2)(b)(c) of the cultivating tenants protection act. an order of eviction was passed on 20.12.1991 in favour of p.w.14 and the said order stands marked as ex.p-3 .....
Tag this Judgment!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 .....
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