Court : Karnataka
Reported in : ILR1998KAR3620; 1998(6)KarLJ667; (1999)IILLJ552Kant
K.R. Prasada Rao1. These appeals have been filed against the order passed by the learned Single Judge in Writ Petition Nos. 5517 and 5518 of 1998, dated 4-3-1998 confirming the ex parte stay order dated 24-2-1998 staying the operation of the order of transfer of respondent 2-Deputy Manager (TTC) from the Technical Training Centre to its Regional Office, Calcutta under Office Memorandum No. FPA TRF 97 384, dated 27-11-1997 issued by the appellant (Annexure-EE to the writ petitions) and rejecting the application filed by the appellant-Company for vacating the stay order dated 24-2-1998.2. The impugned order passed by the learned Single Judge has been challenged by the management of the appellant-Company on two grounds which are (1) the writ petitions filed by the respondents in the writ appeals are not maintainable, as the appellant-Company is not a 'State' or other authority within the sweep of the expression used in Article 12 of the Constitution of India and (2) the order of transfer ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2001)(130)ELT500TriDel
1. In these five appeals, arising out of a common Order No.32/92-Collr., dated 30-6-1992 passed by the Collector of Central Excise, Mumbai, the issue involved is whether the exemption under Notification No. 175/86-CE., dated 1-3-1986 is available to the excisable goods manufactured by M/s. Swicon Micro System Pvt. Ltd. 2. Briefly stated the facts are that M/s. Swicon Micro System Pvt. Ltd. manufacture electronic testing and measuring instruments, electrical machinery, mechanical appliances, etc. On 26-2-1989, Central Excise Officers intercepted a vehicle No. MTF 2936 carrying electronic testing and welding instruments and temperature controllers valued at Rs. 1,78,337.50. The goods were affixed with brand name 'APLAB' which was concealed with stickers of 'Swicon'. The Officers also found 5 meters and 6 power supply valued at Rs. 22,000/- unaccounted in their factory premises. All the goods were seized by the Officers. A show cause notice dated 24-8-1989 was issued to them alleging tha...
Tag this Judgment!Court : Karnataka
1. All these Writ Petitions are listed before this Bench by a Special Order of the Hon’ble Chief Justice for decision. The subject matter of all these petitions is identical though one of the writ petition is by way of public interest litigation. Therefore, they are taken up for consideration together and disposed of by this common order. 2. The petitioners in W.P.No. 66920/2010 herein are the member shareholders of the Doodhganga Krishna Sahakari Sakkare Karkhane Niyamit, Chikkodi. It is a Co-operative sugar factory registered under the Karnataka Co-operative Societies Act, 1959. It was established to cater to the needs of the sugarcane farmers in and around Chikkodi, Raibagh and Athani Taluk in Belgaum District. Later it was converted into a Multi-State Co-operative Society under the Karnataka Multi State Co-operative Societies Act, 2002, by extending its area of operation to more than one State (Karnataka and Maharashtra) Earlier, they were having crushing capacity of 2500 TCD...
Tag this Judgment!Court : Chennai
Reported in : 2001(76)ECC151; 2001(129)ELT48(Mad)
R. Jayasimha Babu, J.1. The issue requiring our consideration is as to whether Modvat credit is available to a manufacturer in this case a manufacturer of Viscose Rayon in respect of the wires and cables which are used for the transmission of the electrical energy from the Sub Station within the premises of the manufacturer to the blowers which are used to take out Sulphur dioxide gas generated in the manufacturing process employed in the factory, unless that noxious gas is removed, it will not be possible for the workmen to continue to work within the premises of the factory, as the gas is generated in the process of manufacture, the workmen being engaged in operating, the machines employed in that process.2. The Modvat credit so claimed was not granted on the ground that those wires and cables are not used in the process of manufacture and, therefore, do not constitute capital goods for the purpose of Rule 57Q of the Central Excise Rules, as it stood in the year 1994. Though the Comm...
Tag this Judgment!Court : Kolkata
Reported in : 59Ind.Cas.403
1. In these three matters Rules were issued on the same day practically based on the same fasts. They arise out of some boring operations in Mouzah Parsundi comprising of about 5,000 bighas of land (4,906 according to the Revenue Survey). The Iron and Steel Company, who are the first party in the proceedings under Section 145 initiated on the 10th July 1919, obtained as petitioners, Rule No. 847 on the following allegations, namely, that the Maharaja of Burdwan was the Zemindar of the Mouzah and sole owner of the minerals and mineral rights therein. On the 9th September 1839 he granted a putni settlement of the Mouzah to certain persons shortly referred to as the Chatterjees and Misras. On the 5th April he authorised one E.J. Seth Sam on behalf of the Parsundi Mining Syndicate to go on with boring operations in the Mouzah pending execution and registration of a formal document and Seth Sam in his turn on the 12th April 1918 authorised the petitioners to carry on boring operations there...
Tag this Judgment!Court : Guwahati
T. Nandakumar Singh, J.1. The power and jurisdiction of the High Court in an application under Section 19(4) of the Family Court Act, 1984 against the judgment and order of the Family Court disposing of the application for maintenance under Section 125, Cr.P.C., 1973 is akin to revisional jurisdiction of the High Court under Section 401 read with Section 397 of the Cr.P.C.2. Heard Mr. S. Rupachandra Singh, learned Counsel for the petitioner and also Mr. R. K. Nokulsana Singh, learned Sr. counsel assisted by Mr. R. K. Milan, learned Counsel appearing for the contesting respondent No. 2, Shri Akham Joykumar Singh.3. The short fact which gives rise to the filing of the present application is that petitioner No. 1, Shri Akham Ibodi Singh, aged about 74 years and petitioner No. 2, Smt. Akham (Ongbi) Chaobi Devi, aged about 71 years are the parents of the respondents. The respondent No. 1, Shri Akham Biradhwaja Singh is the eldest son of the petitioners and he was educated up to M.Sc. (Phys...
Tag this Judgment!Court : Delhi
Reported in : 146(2008)DLT455
Vikramajit Sen, J.1. In Petition No. I (CW 24105/2005) Star India Pvt. Ltd. has prayed for a certiorari quashing the proviso to Section 2(1)(k) of the TRAI Act; a certiorari for quashing Tariff Orders dated 15.1.2004, 1.10.2004, 1.12.2004 and 29.11.2005 and the Telecommunication (Broadcasting and Cable Services) Interconnection Regulation, 2004 It has further been prayed that the Court should declare that TRAI is not competent to regulate broadcasting services as also another declaration to the effect that these impugned Orders and impugned Interconnect Regulations are vocative of Articles 14 and 19(1)(a) and (g) as also Articles 301 to 307 of the Constitution. In Petition No. II (CW 5332/2006) Star India Private Limited has prayed for the setting aside an order of the Telecom Disputes Settlement and Appellate Tribunal in Appeal No. 12(C) of 2005 titled Grahak Hitvardhani Sarvajanik Sanstha v. TRAI and (b) issuance of a writ of certiorari quashing the Telecommunication (Broadcasting an...
Tag this Judgment!Court : Gujarat
Reported in : (2006)IILLJ938Guj
K.A. Puj, J.1. The petitioner has filed this petition under Article 227 of the Constitution of India praying for quashing and setting aside the order passed by the Payment of Gratuity Authority on 24.10.1997 and the order passed by the Appellate Authority under the Payment of Gratuity on 28.10.1998.2. This Court has admitted the petition and rule was issued on 25.10.1999.3. The case of the petitioner was that the petitioner had joined the respondent No. 3 Factory in the year 1962 and left the said organization on 31.07.1995 by tendering his resignation. The petitioner was employed as Works Manager of a factory at Surat owned by the respondent Company, registered office of which is at Bombay. The petitioner has applied for gratuity vide his application dated 02.09.1995. Since the respondent Company has not taken any concrete action except for giving assurances, the petitioner has preferred an application dated 25.02.1997 before the Controlling Authority under the Payment of Gratuity Act...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC155; (1954)56BOMLR280; [1954]25ITR50(SC); [1954]1SCR444
Mahajan, J.1. This is appeal from the Judgment of the High Court of Judicature at Bombay delivered on a reference under Section 66(1) of the Indian Income-tax Act, 1922, whereby the High Court answered the first referred question in the negative.2. The assessment in question concern the year 1943-44. A Hindu undivided family was carrying on business in Bombay, Madras and the Mysore State. Its business was taken over by a registered firm on March 17, 1942. For the purpose of this appeal however this circumstance is not material. The case has been dealt with on the assumption that a single assessee carried on business from October 10, 1948, to November 8, 1942, the relevant accounting year. According to the accounts of the assessee, during this period the Mysore branch purchased goods from the Bombay head office and the Madras branch of the value of Rs. 2,45,455. The Income-tax Officer estimated these purchases of the Mysore branch in British India at Rs. 3,00,000 and its profits at Rs. ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
1. This is an appeal filed by M/s. GlaxoSmithKline Consumer Healthcare Limited against the Order-in-Original No. 87/2002-RP dated 31.12.2002 passed by the Commissioner of Central Excise, Visakhapatnam.2. The appellants are engaged in the manufacture of Bulk Horlicks falling under Chapter Sub-heading No. 1901.92 of the Central Excise Tariff. They are availing Modvat credit on the inputs namely Hydrochloric Acid, caustic Soda Lye and Malted barely, Hydrochloric acid and caustic soda lye are common inputs for manufacture of horlicks which is dutiable, and ghee and husk are chargeable to NIL rate of duty. As per rule 57 C(1) of Central Excise Rules, 1944, modvat credit is not allowed on such quantity of inputs which is used in the manufacture of final products which are exempt from the whole of the duty of Excise or are chargeable to NIL rate of duty. according to Rule 57C(2) of Central Excise Rules, where a manufacturer avails of the credit of specified duty on any inputs and is engaged ...
Tag this Judgment!