Court : Delhi
Decided on : May-08-2002
Reported in : 2002VAD(Delhi)225; 98(2002)DLT764; 2002(64)DRJ68; (2002)IIILLJ447Del
..... a director could be notified as an occupier, another question for consideration was about the constitutional validity of proviso (ii) to section 2(n) of the act as introduced by the amending act of 1987. it was held:-(1) in the case of a company, which owns a factory, it is only one of ..... not the employees or servants of the company and they manage, control and direct the business of company as owners vide section 291 of the companies act. in this backdrop and the ratio in indian oil corporation ltd's case (supra), n.k. chaubey was, prima facie, the occupier of workshop at tughlakabad within ..... pradesh, rajasthan and patna is the correct enunciation of law in regard to the ambit and scope of proviso (ii) to section 2(n) of the act.'5. in yet another decision in indian oil corporation ltd v. chief inspector of factories and ors. 1998 5 ad (sc) 223 which notices the judgment in ..... and ors., : (1997)illj722sc the question which fell for consideration before the supreme court was whether in the case of a company which owned or run a factory, was it only a director of the company who could be notified as the occupier of the factory within the meaning of proviso (ii) to section 2(n) of the act ..... section 2(n) of the act. it was pointed out that the the petitioner is managed by its board of directors and n.k. chaubey was only an employee of the petitioner. i propose to take up the later ground first for discussion. in j.k. industries ltd and ors. v. chief inspector of factories and boilers .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-04-2002
Reported in : AIR2002SC1706; 2002(81)ECC22; 2002(141)ELT593(SC); JT2002(3)SC551; 2002(3)SCALE349; (2002)4SCC297; [2002]2SCR945; 2002(128)SCT349(SC); [2002]128STC349(SC)
..... no. 85.09; or(f) hand-operated mechanical floor sweepers, not motorized (heading no. 96.03).'5. chapter 84 appears in section xvi and under the heading 'nuclear reactors, boilers, machinery and mechanical appliances, parts thereof' the aforesaid exclusions are provided in notes 1(a) to (f).6. assessee's stand ..... no ambiguity and the intention of the legislature is clearly conveyed, there is no scope for the court to take upon itself the task of amending or alternating the statutory provisions. wherever the language is clear the intention of the legislature is to be gathered from the language used. while ..... to appreciate rival submissions, it would be proper to take note of the entries on which the assessee and the revenue have placed reliance. in chapter 68 section xiii (articles of stone, plaster, cement, asbestos, mica, or similar materials: ceramic products; glass and glassware), heading no. 68.15 reads as under: ..... clearly wide in their meaning they ought not to be qualified on the ground of their association with other words. for instance, where a local act required that 'theatres and other places of public entertainment' should be licensed, the question arose whether a 'fun-fair' for which no fee was ..... there was difference in view between two members of the tribunal, the matter was referred to a larger bench which by the impugned order dated 24.11.1997 held that the goods were rightly classified under chapter 68 and not chapter 84. the main ground which appears to have been pressed .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-25-2002
Reported in : 2003(2)BomCR207; 2002(84)ECC46; 2002(142)ELT319(Bom)
..... cause as to why: (i) central excise duty amounting to rs. 12,39,350/- should not be demanded and recovered from the petitioners under proviso to sub-section (1) of section 114a of the act read with rule 9(2) of the rules; (ii) interest at the appropriate rate on the duty determined to be payable should not be demanded and recovered from ..... open for the respondents to treat this commodity as excisable item. consequently, it is not open for respondent no. 2 to proceed with the adjudication of the show cause notice.24. secondly, as observed hereinabove, gujarat high court in the case of ahmedabad electricity co. has struck down the notification issued by cbec/board. the s.l.p. is still pending ..... alia cinder from the payment of duty. notwithstanding the view of the tribunal that cinder obtained by burning coal in boiler did not constitute manufacture, by subsequent another notification bearing no. 11/96, dated 23rd july, 1996, earlier notification came to be amended and the exemption granted to cinder came to be withdrawn. the board again issued another circular dated 7th april ..... of century textile industries ltd., a company registered under the indian companies act, 1956, engaged, inter alia, in the manufacture of excisable goods, having its factory, inter alia, at shahad, taluka - kalyan, dist. thane. the 2nd petitioner is the vice president (finance) of the first petitioner/company.3. the petitioners have coal fired boiler for generating steam in their factory at shahad. the .....
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