Court : Karnataka
Decided on : Jan-06-2014
..... carried out and the other claim petition was left as it is, i.e. as the one filed under section 166 of the m.v. act, without carrying out amendment. 8. it is further significant to note the observation made by the tribunal at paragraph 9 of its judgment that, when the cases were posted for arguments, there was ..... 2. the claimants in both the claim petitions had filed the claim petitions originally under section 166 of the motor vehicles act, but, subsequently, by way of amendment, the same were converted into under section 163-a of the m.v. act. they contended that, when the deceased was travelling in his own tata sumo bearing registration no.ka-13/b-6363 ..... matter was taken up for consideration. further, he submitted that the tribunal ought not to have allowed the amendment applications filed for conversion of the claim petitions from section 166 of m.v. act to under section 163-a of the m.v. act and the same cannot be sustained. in fact, in the case on hand, the deceased had annual income .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided on : Mar-06-2014
..... if it is manufactured goods, they are eligible for refund of duty under notification no. 108/95-ce dated 28.8.95 as amended and notification no. 6/2002 dated 1.3.2002 (sl. no. 301) as amended. he also drew the attention of the bench the project authority certificate dated 1.11.2004 in support of their claim for exemption notification ..... 1. the appellant filed this appeal against rejection of the refund claim of rs.12,64,800/- under section 11b of the central excise act, 1944. 2. the learned counsel on behalf of the appellant submits that the appellants were engaged in the manufacture of static converter known as uninterrupted power supply system (upss) classifiable .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-14-2014
..... years the respondent had deserted the appellant for no justifiable reason. 14. in response to the plea of desertion as permitted to be raised by way of amendment, the respondent denied that she had deserted the appellant on 21st april, 2003 without any justifiable reasons. she further denied that the appellant had made various calls ..... she has not returned back thereafter. ultimately, on 12th july, 2004 the petitioner filed aforesaid petition for divorce on the ground of cruelty. the petition was subsequently amended and the ground of desertion was also pleaded. 3. the respondent filed her written statement vide exh.19. she denied the averments made by the petitioner in his ..... the appellant in the written statement amounts to causing mental cruelty under section 13(1)(ia) of the said act. as to point no.(b) :- 13. the ground of desertion has been raised by the appellant by amending the petition during pendency of the proceedings. by moving application below exh.77 on 27th april, 2006, it .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided on : Mar-06-2014
..... of the honble supreme court is reproduced below:- 12. the relevant period in these appeals is march, 97 to feb, 99. therefore, in terms of rule 57b as amended the appellant would be entitled to take credit in respect of the furnace oil for the amount actually paid on account of specified duty upto 2nd june, 1998 and thereafter ..... central excise rules, 1944 in supersession of the notification no.177/86-ce, dated 01.03.1986 modvat credit was extended to fuels amongst others. the said notification was amended by notification no.14/97-ce(nt), dated 03.05.1997 and credit on inputs, namely, furnace oil and other items were restricted to the amount of excise duty ..... of 10% ad valorem instead of 15% ad valorem as paid by them. there was a retrospective amendment of notification no.14/97-ce(nt), dated 03.05.1997 by section 87 of the finance act, 1997. as per section 87 of the finance act, 1997, the restriction of credit of duties paid on the specified petroleum products as per notification, dated .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-05-2014
..... surcharge, in the absence of proviso to section 113? in suresh n. gupta itself, it was acknowledged and admitted that the position prior to the amendment of section 113 of the act whereby the proviso was added, whether surcharge was payable in respect of block assessment or not, was totally ambiguous and unclear. the court pointed out that ..... or (iii) the year in which the block assessment proceedings under section 158 bc of the act were initiated; or (iv) the year in which block assessment order was passed. the position which prevailed before amending section 113 of the act was that some assessing officers were not levying any surcharge and others who had a view that ..... levied only on the income of companies i.e. corporate entities incorporated under the indian companies act by specified surcharge at the rate of 15% in the finance act, 1996, which was reduced to 7.50% in the finance act, 1997. in the next two finance acts i.e. 1998 and 1999, there was no surcharge levied even in the cases .....
Tag this Judgment!Court : Mumbai Goa
Decided on : Feb-26-2014
..... the facts of the present case as the apex court has held that the judgment dated 18.04.1996 in indian council for enviro-legal action v/s union of india, declaring part of the amendment notification dated 16.08.1994 to be illegal will not affect the completed or ongoing constructions being undertaken pursuant to ..... its operation was neither stayed by this court nor by the government. therefore, a citizen was entitled to act as per the said notification. this court finds that the rights of the parties were crystallized by the amending notification till part of the same was declared to be illegal by this court. therefore, notwithstanding the fact ..... plans with such deviations are submitted and obtained, the approval prior to the occupancy of the building. 2) the authority may subject to the provisions of the act, revoke any permission given under these regulations if it is found that subsequent major deviations have taken place during development and proper permission for these changes have .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Decided on : May-09-2014
..... law - mrf vs. cce (supra) - was not applicable to the appellants case as that decision of the honble apex court dealt with valuation of goods under un-amended provisions of section 4 of the central excise act, 1944, when the concept of normal price was in force. the appellants case is governed by the concept of transaction value under ..... order. 2. briefly stated the facts of the case are that the appellant is a manufacturer of auto parts falling under chapter 87 of the central excise tariff act 1985 and had been clearing the same for quite some time original equipment parts (mufflers) to the factories of m/s hero honda motors limited at gurgaon and dharuhera ..... amended provisions of section 4 with effect from 01/07/2000. as the clearances of goods are first made at provisional price, that price does not represent transaction .....
Tag this Judgment!Court : Intellectual Property Appellate Board IPAB
Decided on : Jan-03-2014
..... be re-advertised. where an application has been advertised without carrying out any error in the application that has been corrected or the application has been permitted to be amended, the registrar has the discretion to order re-advertisement of the application or cause the correction to be carried out in the journal (corrigenda ). 14. the necessary ..... (1); or (b) after advertisement of an application,- (i) an error in the application has been corrected; or (ii) the application has been permitted to be amended under section 22, the registrar may in his discretion cause the application to be advertised again or in any case falling under clause (b) may, instead of causing the ..... act). 2. the 1st respondent herein filed an application for registration of the trademark volta under no.673973 in class 9 on 21/7/1995 in respect of lead acid accumulator?. the trademark was proposed to be used on the date of application. on 20/05/2003, the 1st respondent filed a request in form t.m.16 for amending .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
Decided on : Jan-28-2014
..... by the revenue was rejected. it is seen that while delivering the judgment of l h sugar factories, the tribunal has taken note of all the amendment carried out by finance act, 2003 introducing amendment in section 73. 8. in view of the above, as the issue stand settled till the honble supreme court, i find no reasons to ..... (sc)] is also being examined. on going through the same, i find that the issue before supreme court was the validity of the retrospective amendment carried out in finance act 2000 and finance act, 2003 and same was upheld by the supreme court. the issue involved in the present appeals differ from the issue involved in the supreme court ..... revenue stand listed again. 7. the notice stand issued to the respondent in terms of section 73 of the finance act, 1994. admittedly said notice stand issued after retrospective amendment vide section 115 and 117 of the finance act, 2000 by invoking the longer period of limitation. it may not be out of place to mention here that said .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-09-2014
..... any material or evidence for establishing that the subsequent purchaser is not a bona fide purchaser, at the stage when leave for impleadment/consequential amendments is being applied for. as noted earlier, the expression 'bona fide purchaser' means and implies a purchaser who purchases a property without ..... 2011 in suit no.1241 of 2007 declining the appellants (original plaintiffs) leave to implead subsequent purchaser of the suit property and for consequential amendments to the plaint. 2. we have heard mr. shailesh shah, learned senior counsel for the appellants, mr. pradeep sancheti, learned senior counsel ..... act), there was no question the plaintiffs claiming any specific performance against such subsequent purchaser. learned single judge noted that there were no allegations in the affidavit supporting the chamber summons to the effect that the subsequent purchaser was not a bona fide purchaser. learned single judge went on to note that in the statement in the proposed text of amendment .....
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