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Collector of Customs, Madras Vs. Tungabhadra Fibres Ltd.

Court : Chennai

Reported in : 1994(46)ECC65; 1994(71)ELT655(Mad)

..... filed, it was pointed out that at the time when the warehousing bills of entry were filed, the assessment to duty under chapter heading 84.66 of the customs tariff act, 1975 at the standard rate of 40% basic duty plus 5% auxiliary duty under the provisions of the finance act, 1981, was made for the purpose of determining the amount of duty for execution of warehousing bonds under sec. ..... the bills of entry so filed were assessed to duty under chapter heading 84.66 of the customs tariff act, 1975, at the standard rate of 40% basic duty plus 5% auxiliary duty under the finance act, 1981, which were the rates prevailing on the date and the assessment ..... 15-6-1981, on payment of forty per cent as the duty leviable without enhancement of twenty per cent as provided in the finance act of 1983 (earlier finance bill of 1983) and without any claim for interest. 2. ..... being no dispute regarding the basic duty of 40%) cannot be imposed, as the duty as per the value assessed at the time of the bills of entry for warehousing, should alone be recovered and the provisions of the finance act of 1983, could not be called in aid to impose 20% auxiliary duty. ..... 16-3-1983 and letter dated 17-3-1983, the clearing agent of the company asked for further extension of time by three months and on 21-3-1983, the collector of customs directed the company to clear on payment of duty, the goods involving a duty of rs. ..... by the company, it prayed for the issue of a writ of mandamus directing the appellants in w.a. no. .....

Madura Coats Ltd. Vs. Commissioner of Central Excise, Madurai

Court : Chennai

Reported in : 1997(91)ELT41(Mad)

..... counsel for the petitioner-company to the effect that the mere insertion of section 11aa to the act by section 7 of finance act, 1995 with effect from 26-5-1995 by providing interest on the amount assessed is not paid within the time specified, the interest of revenue has been adequately safeguarded and as such discretion under section 35f of the act ought to be exercised in favour of the appellant without insisting any pre-deposit amount. ..... cord fabrics should not be depicted as a new product called 'tyre cord fabrics of other than high tenacity yarns' and the duty under the chapter heading 5905.20 of the central excise tariff act should not be imposed and the differential duty should not be claimed from the petitioner company. ..... proceedings under the proviso to section 11a of the central excises and salt act, 1944 (hereinafter referred to as 'the act') directing the petitioner company to show cause why these 82,742 kgs. ..... the prayer in this writ petition is to issue a writ of certiorari or any other appropriate writ, order or direction in the nature of writ under article 226 of the constitution of india, calling for the records of the respondents culminated ..... not paid within three months from the date of determination and as such there is no need at all to deposit any amount before the appeal is entertained by the appellant authority, under section 35b of the act, and as such the impugned order of the respondent 2 directing the petitioners to make a pre-deposit of a sum of rs. .....

National Planning and Construction Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Reported in : [1980]122ITR197(Cal)

..... in the instant case, it appears that the tribunal did not consider the scope and effect of the explanation to clause (c) of section 2(8) of the finance acts, 1974 and 1975, and, therefore, did not enquire nor ascertain what part of the total income of the assessee was attributable to its activity of manufacturing and ..... case and has referred for the opinion of this court the following question of law :' whether, on the facts and in the circumstances of the case and on a proper interpretation of clause (c) of sub-section (8) of section 2 of the finance acts, 1974 and 1975, the appellate tribunal was justified in holding that the assessee was not an ' industrial company ' and was, therefore, not entitled to the concessional rate of tax applicable to an ' industrial company ' '7. ..... was of the opinion that, in order to be an ' industrial company ' within the meaning of the said finance acts, the assessee would have to establish that it was manufacturing and selling processed items in the open market for profit ..... mainly engaged in the business of processing and export of fish and claimed that during the relevant accounting period it came within the definition of an ' industrial company ' as defined in the relevant finance act and entitled to be taxed at a concessional rate. ..... to any one or more ofthe aforesaid activities included in its total income of the previous year (as computed before making any deduction under chapter via of the income-tax act) is not less than fifty-one per cent. .....

India Pistons Ltd. Vs. Commissioner of Central Excise

Court : Chennai

..... superseded under notification no.180/88 dated 13.5.1988, which reads as under : "in exercise of the powers conferred by sub-rule (1) of rule 8 of the cer, 1944 and in supersession of the notification of the government of india in the ministry of finance (department of revenue) no.100/88-central excises, dated the 1st march 1988, the central government hereby exempts goods of the description specified in column 3 of the table hereto annexed and falling under heading nos. ..... of rule 8 of the cer, 1944 and in supersession of the notification of the government of india in the ministry of finance (department of revenue) no.183/84-central excises, dated the 1st august, 1984, the central government hereby exempts aluminium of the description specified in column 2 of the table hereto annexed and falling within chapter 76 of the schedule to the central excise tariff act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said schedule ..... considering the specific question raised as to the existence of these letters and the denial that there are no such letters, this court directed the learned standing counsel to ascertain from the office of the commissioner of appeals as to the availability of these letters dated 6.2.1991 and 7.2.1991, addressed by ..... under section 35g of the central excise act, 1944 to set aside the order no.301 of 2005 in appeal not e/1225/2001 dated 10.3.2005 of the customs, excise and service tax appellate tribunal, chennai-6. .....

Anil Kumar @ Lala Vs. State Govt. of Nct of Delhi and anr.

Court : Delhi

..... evidence in public against such person by reason of apprehension on their part as regards the safety of their person or property, the commissioner of police may by order in writing duly served on such person, or by beat of drum or otherwise as he thinks fit, direct such person to so conduct himself as shall seem necessary in order to prevent violence and alarm or to remove himself outside delhi or any part thereof, by such route and within such time as the commissioner of police may specify ..... - whenever it appears to the commissioner of police(a) that the movements or acts of any person are causing or are calculated to cause alarm, danger or harm to person or property; or (b) that there are reasonable grounds for believing that such person is engaged or is about to be engaged in the commission of an offence involving force or violence or an offence punishable under chapter xii, chapter xvi, chapter xvii or chapter xxii of the indian penal code (45 of 1860 ) or under section 290 or sections 489a to 489e (both inclusive) of that code ..... learned counsel for the petitioner submits that by the impugned order of externment the petitioner was directed to remove himself beyond the limits of nct of delhi, for a period of one year w.e.f. ..... the petitioner thereafter filed an appeal and the said order of externment was stayed by the lieutenant governor, however, on 31.7.2013 while dismissing the appeal, the lieutenant governor directed that the period of externment would start from 10.8.2013. .....

Fayyaz Vs. The State of Maharashtra Through its Chief Secretary, Home ...

Court : Mumbai Aurangabad

..... until such bond is executed or, in default of execution, until the inquiry is concluded: provided that - (a) no person against whom proceedings are not being taken under section 108, section 109, or section 110 shall be directed to execute a bond for maintaining good behaviour; (b) the conditions of such bond, whether as to the amount thereof or as to the provision of sureties or the number thereof or the pecuniary extent of their liability, shall ..... show cause notice upon the opponent of chapter proceeding directly on the opponent if he is present ..... - (1) when an executive magistrate receives information that any person is likely to commit a breach of the peace or disturb the public tranquillity or to do any wrongful act that may probably occasion a breach of the peace or disturb the public tranquillity and is of opinion that there is sufficient ground for proceeding, he may, in the manner hereinafter provided, require ..... other parts of the government machinery are expected to act fairly and they are expected to see that, ..... peace or disturbance is apprehended is within his local jurisdiction or there is within such jurisdiction a person who is likely to commit a breach of the peace or disturb the public tranquillity or to do any wrongful act as aforesaid beyond such jurisdiction. ..... - when a magistrate acting under section 107, section 108, section 109 or section 110, deems it necessary to require any person to show cause under such section, he shall make an order in writing, setting .....

State of Gujarat Vs. Utility Users Welfare Association Through Its Pre ...

Court : Supreme Court of India

..... learned senior advocate, in addition, referred to the petroleum and natural gas regulatory board act, 2006 to contend that the board constituted under the act has to have a chairperson and a member (legal) as per section 3 of the said act though the functions of the board provide for adjudicatory functions under chapter v, more specifically, in section 24. ..... of financial interest as contemplated by the said sub-section was examined in the narrower sense and it was held to imply direct personal benefit of an economic nature while in the wider sense it would include direct or indirect interest that a person has in relation to the finances of an undertaking. ..... of the tribunal was held to 4 supra 5 (2014) 10 scc1page 23 of 84 be one for transfer of the appellate jurisdiction under tax laws vested in the high courts. ..... relating to the subject matter of the inquiry may be found, and may seize any such document or take extracts or copies there from subject to the provisions of section 100 of the code of criminal procedure, 1973, insofar as it may be applicable. ..... meaning of sections 193 and 228 of the indian penal code and the appropriate commission shall be deemed to be a civil court for the purposes of sections 345 and 346 of the code of criminal procedure, 1973 (2 of 1974).96. ..... to be judicial proceedings within the meaning of sections 193 and 228 of the indian penal code, 1860 and the commission would be a civil court for purposes of sections 345 & 346 of the code of criminal procedure, 1973. .....

Mohd Abdul Samad Vs. The State Of Telangana

Court : Supreme Court of India

..... criminal procedure which are otherwise available to all other women in india cannot be stated to have been effected by a reasonable, right, just and fair law and, if these provisions are less beneficial than the provisions of chapter ix of the code of criminal procedure, a divorced muslim woman has obviously been unreasonably discriminated and got out of the protection of the provisions of the general law as indicated under the code which are available to hindu ..... to pay the shares of those relatives whose shares have been ordered by the magistrate to be paid by such other relatives under the second proviso to sub-section (1), the magistrate may, by order direct the state wakf board established under section 9 of the wakf act, 1954 (29 of 1954), or under any other law for the time being in force in a state, functioning in the area in which the woman resides, to pay such maintenance as determined by him ..... sufficient cause to comply with the order, the magistrate may issue a warrant for levying the amount of maintenance or mahr or dower due in the manner provided for levying fines under the code of criminal procedure, 1973 (2 of 1974), and may sentence such person, for the whole or part of any amount remaining unpaid after the execution of the warrant, to imprisonment for a term which may extend to one year or until payment if ..... husbands are not conscious of the fact that the wife who has no independent source of finance is dependent on them not only emotionally but also financially. .....

Pond'S (India) Limited Vs. Collector Of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1988)(18)ECC102

..... appearing for the appellants the learned consultant shri chidambaram, contended that the main objective of the modvat scheme has been set out in para 115 of the finance minister's budget speech for 1986-87 that the scheme is to avoid payment of duties on earlier duties paid. ..... he referred to the definition of the term manufacture in section 2(f) of the central excises and salt act, as amended to say that manufacture includes any process which is specified in relation to any goods in the section or chapter notes of the schedule of the central excise tariff act, 1985 as amounting to manufacture. ..... the chapter notes 2 and chapter note 4 of chapter 33 of the central excise tariff act indicates that when the goods are packed in unit containers, it would amount to manufacture of the goods. ..... packing materials fall under chapter 39 while the final products shampoo, talcum powder fall under chapter 33 of the central excise tariff act. ..... fall under chapter 39 and the inputs of the appellants viz. ..... this appeal is directed against the order dated 29.1.1987 passed by the collector of central excise (appeals), madras, and by which he had upheld the order of the assistant collector of central excise, madras v division, dated 18.7.1986, holding that the .....

Minwool Rock Fibres Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(84)ECC336

..... rule 1 of interpretative rules states that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the provisions herein after contained".rules 2 to 5 of rules for the interpretation of the central ..... to the findings of the commissioner that even if subheadings 6807 and 6803 are considered applicable to the goods in question, in view of rule 3(a) of rules of interpretation of the central excise tariff act 1985, classification under 6803 is to prevail as that sub-heading provides "the most specific description" when compared to the more general description contained in sub-heading 6807. ..... they have also pointed out that legislative history and budgetary circular of the ministry of finance would show that the intention was always to grant full exemption or impose a lower rate of duty on goods in which more than 25% by weight of red mud or press mud or blast ..... 6803.00 provides more specific description of the product 'rockwool and slagwool' as compared to the description under chapter sub-heading 6807.10 and therefore, i hold that the rockwool, slagwool and its products are classifiable under ..... 38/93, dated 28-2-93 gave full exemption to goods falling under chapter 68 of the schedule to central excise tariff act, 1985 in which not less than 25% by weight of fly-ash or phospho-gypsum ..... the present appeal is directed against the order .....