Harmonious - Judgment Search Results

Balaji Paper Boards (P) Ltd. and Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(62)ECC631

..... the provisions of the act should have precedence and that the various provisions should be harmoniously construed and procedural discrimination should be avoided 16 on behalf of the revenue shri lakhinder ..... later creates an atmosphere of confrontation even in such a situation the helpful aid of harmonious interpretation should be resorted to so as to aviod head on collusion and bring about .....

Union of India Vs. Telecom Regulatory

Court: Delhi

Reported in: 1998VAD(Delhi)209; 74(1998)DLT282; 1998(46)DRJ557

..... act has been made subject to the recommendation of the trai harmonious reading of these two acts lead to the conclusion that 1997 ..... been made subject to the recommendation of the trai if this harmonious construction of both the acts is not given the authority will ..... pre condition for the grant of license by the central government harmonious reading of these two acts show that one serve the purpose .....

C.C.E. and Customs Vs. India Cements Limited

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

Reported in: (1999)(63)ECC377

..... we hold that this is a matter of clarification and such a harmonious reading of the notification is not a question of law for reference ..... which grants the benefit under notification 11 95 a harmonious reading of both the notifications has been given by the tribunal a ..... harmonious reading of the notifications granting the benefit of modvat credit .....

Jhalani Tools (India) Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1999)69ITD273(Delhi)

..... by tribunal bombay bench in 64 itd 1 according to shri sapra question of applying harmonious rule of construction in this case does not arise because both s 153 2a and ..... argued that s 153 2a and s 143 1 a had to be harmoniously read and construed and on harmonious rule of construction he relied on addl cit vs surat art silk .....

M/S. Siel Ltd. and ors. Vs. Union of India and ors.

Court: Supreme Court of India

Reported in: AIR1998SC3076; JT1998(6)SC323; 1998(5)SCALE246; (1998)7SCC26; [1998]Supp1SCR560; 1999(1)LC127(SC)

..... the duty of the court to reconcile the entries and bring about harmony between them this court observed at page 1050 it may therefore ..... contents and would become nugatory therefore one should apply the principle of harmonious construction and hold that gas and gas works would be outside ..... 52 of list i 15 if we apply the same principle of harmonious construction to entries 24 26 and 27 of list ii the .....

Mayakrishnan R. and ors. Vs. State of Kerala and ors.

Court: Kerala

Reported in: (1998)IILLJ304Ker

..... the subject matter governed by the special rules both have to be harmoniously read and understood therefore i am of the view that the direct ..... in fact the learned judge has sought the help of harmonious construction for resolving the dispute involved in our view the principle of ..... harmonious construction has no place here as rule 2 of the .....

Commissioner of Cus. and C. Ex. Vs. Hydro S and S Industries

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

Reported in: (1998)(61)ECC676

1 these three appeals have been filed by the revenue against one common order in appeal passed by the commissioner...

Commissioner of C. Ex. and Cus. Vs. India Cements Limited

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

Reported in: (1998)LC527Tri(Chennai)

..... we hold that this is a matter of clarification and such a harmonious reading of the notification is not a question of law for reference ..... which grants the benefit under notification 11 95 a harmonious reading of both the notifications has been given by the tribunal a ..... harmonious reading of the notifications granting the benefit of modvat credit .....

Wolkem India Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Jaipur

1 this appeal is preferred by the assessee against the order passed by the cit a taking various grounds of...

Naveen Traders Vs. State of Karnataka

Court: Karnataka

Reported in: [1998]111STC351(Kar)

..... reading the statute by applying the principle of literal interpretation and also the method of harmonious construction if the correct conclusion is arrived the said conclusion has to be followed generally ..... the above principles of interpretation of statutes we are of the opinion that the only harmonious construction that can be given to section 276b is that the mandatory sentence of imprisonment .....