Judgment Search Results Home > Cases Phrase: karnataka excise act 1965 karnataka section 40 presumption as to commission of offence in certain cases Court: delhi Page 1 of about 37 results (0.072 seconds)

Central Secretariat Service and Vs. Union of India (Uoi) and ors.

Court : Central Administrative Tribunal CAT Delhi

Reported in : (2006)(3)SLJ235CAT

..... holding rule 8(1) of karnataka excise (sale of indian and foreign liquors) rules, 1968, as ultra vires the act-karnataka excise act, 1965, section 23 (d, it was observed that: rule 8(1) has obviously gone beyond the enabling provision.. ..... (2) of the first schedule and in all the offices specified against such ministry or office in column (3) of that schedule;xxx xxx xxx (g) "cadre officer' in relation to the section officers' grade or the assistants' grade means a member of the service of the section officers' grade or assistants' grade, as the case may be, and includes a temporary officer approved for long term appointment to that grade; (hh) "common seniority list" in relation to any grade means the seniority list of officers ..... recruitment to the section officers' and the assistants' grade--(1) section officers grade--twenty per cent of the regular vacancies in the section officers' grade in any cadre shall be filled by direct recruitment on the basis of the result of a competitive examination held by the commission for this purpose, from time to time. ..... the relevant extract from the said report reads as under: 9.16 the v central pay commission, having due regard to the fact that there is acute stagnation in the css at the level of section officer and under secretary to the grades of under secretary and deputy secretary as also the improved promotional prospects of central secretariat stenographer service (csss) officers, in their own line, feels that a review of the existing .....

Suraj Bhan Sarad Kumar Vs. Delhi Administration, Delhi

Court : Delhi

Reported in : ILR1980Delhi1198

..... karnataka, : 1979crilj651 , the mandate carried by section 54 of the karnataka excise act, 1966 had not been carried out, in that the search was conducted by the officer concerned without prior recording of the grounds for his belief that an offence under mysore act 21 ..... issued to messrs suraj bhan sarad kumar on 18-1-1972 continued to be renewed up to 23-11-1980 and no changes were made in any of its terms (the position in the other four cases is almost identical) but the license was issued subject to the provisions of the delhi sugar dealers licensing order, 1963 and each and every change that was made in the said order ..... instance, food and supplies department of delhi administration promulgated on 11-9-1979 the delhi sugar dealers licensing (third amendment) order 1979 in exercise of its powers under section 3 of the essential commodities act 1955 read with government of india, ministry of agriculture and irrigation (department of food order, gsr 800 dated 9th june 1978 and thereby a new clause was ..... if some practice is in conflict with the law, the former would not supersede the latter and yet the circumstance was certainly relevant for decision of the issue whether the commissioner should have ordered confiscation and if so of the whole stock or only a part of it. ..... which reflects fair play, a dealer must know with reasonable certainty and must have a fair warning as to what his obligation is, and what act of commission or omission on his part would constitute a criminal offence. .....

Allied Blenders and Distillers P. Ltd. Vs. Paul P. John and ors.

Court : Delhi

Reported in : LC2008(3)371; 2008(38)PTC568(Del)

..... the appellant admittedly filed objections on 17.10.1995 before the commission of excise karnataka, inter alia, objecting as under:as you are aware, under an arrangement with tracstar investments ..... the respondent urged that admittedly, the appellant learnt about the respondents product entering the market when the respondent applied for approval of its label before marketing the product in the state of karnataka as per the requirement of karnataka excise (bottling of liquor) rules 1967. ..... manufacture and sale.we have come across a new brand of imfl under the name and style of 'original choice prestige whisky' which has been introduced in karnataka market by one national distilleries & allied products, panthrapalaya, mysore road, bangalore - 560 039. ..... therefrom, sh.arun jaitely learned senior counsel sought to bring home the point that it was a clear case of acquiescence disentitling the appellant to any interim relief who sat by the side, watching the respondent spend money on expansion and ..... but, in view of sub-section 5 of section 124 of the tm act 1999, the interlocutory applications seeking interim orders were heard with a clear understanding that the learned trial judge would consider the rival versions in relation to the plea of passing off ..... since 1995 that the defendant was marketing whisky under the trade-mark/trade-name 'original choice' and that delay and acquiescence being major considerations in an action for passing off, the case of the appellant was seriously dented. .....

Mrs. Asha Rohtagi and ors. Vs. Erstwhile New Bank of India Through Gen ...

Court : Delhi

Reported in : 119(2005)DLT538; 2005(82)DRJ12

..... the application on the ground that the esso company had not sub-set the demised premises but by virtue of statutory provisions under the esso act, the respondent-corporation stood transposed as a tenant which is an involuntary act pursuant to section 7 of the act and notwithstanding the specific embargo created under section 21(1)(f) of the act, it cannot be construed to be a case of sub-letting. ..... in appeal supreme court upheld the order of the high court and took note of section 5(1) of the esso act and observed that pre-existing tenancy rights held by esso company with the appellant initially stood transferred and vested in the central government, and thereafter, by operation of section 7 of the esso act; the said rights in turn stood transposed and vested in the government company as if the government company initially became the tenant of ..... had sought eviction on the ground of non payment of rent also and an order dated 29.9.97 under section 15(4) of the act was passed because there was dispute regarding existence of relationship of landlord and tenant as also about the ..... 66 of 1981 was filed by the indian company before the bombay high court under sections 391 and 394 of the companies act which was allowed on 31.12.1981, and a scheme of amalgamation was sanctioned whereby the undertaking in india of the american company was amalgamated ..... the appellant filed eviction petition under section 21(1)(f) of the karnataka rent control on the ground of sub-letting, assignment .....

Gokak Patel Volkart Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(5)LC2544Tri(Delhi)

..... therefore, neither the provisions of section 11a of the central excises act nor the provisions of rule 10 will apply.13 ..... contention that the demand of duty for the period from 20-6-1976 to 23-2-1981 was raised for the first time under show cause notice issued by the superintendent, central excise, gokak on 20th may, 1982 is incorrect since the assistant collector of central excise, belgaum has already demanded duty amount for the above period, while passing order confirming the demand for the period from 1-4-1975 to 18-8-1975 under adjudication order c. no ..... reported as 1984 (16) e.l.t.219 in support of his contention that the provisions of section 11a or rule 10 of the central excise rules will not apply in cases of demand raised after vacation of court injunction order. ..... appellants obtained a stay order on 15th march, 1976 from the high court of karnataka against show cause notice issued by the superintendent, central excise on 29th january, 1976, which reads as under : "it is ordered by this court on 10-3-1976 that further proceedings pursuant to the notice bearing ..... shri chandrasekharan, who argued the case on behalf of the department, submitted that when the issue of classification in respect of cotton tyre cord warp sheets was pending in the high court of karnataka, the proper officer could not issue further show cause notic6 as per the stay order of the high court, he cited a decision of the madras high court in the case of h.n. ..... there are certain facts which are admitted .....

Collector of Customs Vs. Carborandum Universal

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1988)(15)ECC267

..... has to be that an article imported into india can be produced or manufactured in india and upon that basis, the duty has to be determined".it must be mentioned that this observation of the supreme court has been relied on by the karnataka high court in support of the view that the exemption wanted under central excises act should not be taken into account while computing the additional duty of customs.26. ..... she contended that once this basis is established, unless a notification under section 25(1) of the customs act, is issued, the benefit of exemption under the central excise act would not be applicable to the imported goods. ..... further the words "different rates" were in the statute even before proviso to section 3(1) of the central excises act was introduced. ..... she stated that the supreme court has held in khandelwal's case that the duty under section 3(1) of the cta is an additional duty of customs and not c.v. ..... section 3 of the customs tariff act provides the basis for levy of additional duty of customs or countervailing duty under certain circumstances. ..... shri lakshmi kumaran urged that certain arguments relating to the issue have not been placed before the karnataka high court. ..... we are not concerned on the facts of the present case about the notifications issued under rule 8 which contain certain conditions.43. ..... since waste and scrap was certainly excisable item under the first schedule, it was held that c.v. .....

J.K. Cotton Spinning and Weaving Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(23)LC385Tri(Delhi)

..... for the reason that those notices were not notices in terms of section 51(2)(d) of the finance act, 1982 but in terms of section 11a of the central excises act and had been made for duty which was payable in law (even prior to the amendment) as held by the karnataka high court in the davangere cotton mills case (supra) 1986 (7) ecr 137 and demanded in time. ..... . gopilal air 1954 mb 151 it was held that although technically the principles laid down under sections 59 and 60 of the contract act do not apply where certain amount is due for costs, interest and principal as awarded by a decree but the principle underlying them has been applied to a claim like this and there is a general rule that in the absence of any ..... that against the said decision of the high court declaring the act ultra vires the state of assam filed appeals before the supreme court on 4.3.1964 and applied for stay on 10.8.1964 and interim stay of the order of the high court declaring the act ultra vires was granted on 28.10 1964 and the orders of the stay were made absolute on 29.1.1965 and ultimately the appeals filed by the state were allowed ..... explanation.for the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force.shri ravinder narain contends that it is only the levies, assessments and collections prior to the amendment that are declared to be valid .....

Jagson Airlines Ltd. Vs. Bannari Amman Exports Ltd. and anr.

Court : Delhi

..... it appears that, in the meanwhile, on 25th april 1997, the excise commissioner in karnataka, bangalore, informed the deputy commissioner of excise in mangalore that permission had been granted for transfer of 358.106 mts of molasses ..... swami (2007) 5 scc 60.and submitted that the amendment was only to bring on record certain undisputed facts which would not have materially altered the case of either ipwc or jal and should have been allowed by the learned arbitrator. ..... april 2005, ipwc and jal filed applications under section 27(2)(c) of the act before the learned arbitrator seeking the summoning of records from the office of the excise commissioner, bangalore and mangalore. ..... additional space for storing the molasses for export that it was procuring from suppliers in karnataka and elsewhere after obtaining necessary statutory permission from the karnataka excise authorities. ..... submitted that given the limited scope of interference by the court under section 34 of the act, there was no ground made out for interference with the impugned award ..... on 7th may 1997, ericson & richards (karnataka), the surveyors engaged by bannari, submitted their survey report of ..... stipulated under clause 10 that bannari will not make any purchase of molasses from the karnataka agro industries corporation limited (kaicl). ..... reads as under: permission is hereby accorded to transfer the unshipped stock of 358.106 mts of molasses possessed by m/s karnataka agro industries corporation ltd. ..... karnataka agro industries .....

Collector of Central Excise Vs. Bharat Earth Movers Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1986)(6)LC212Tri(Delhi)

..... the hon'ble karnataka high court has observed in paragraph 15 as under : "it follows that excise duty levied under item 34 of the first schedule to the central excises act, has no application to a motor vehicle which is not suitable for use on public roads. ..... the hon'ble high court of karnataka in their order dated 21-11-74 held that excise duty levied under item 34 of the first schedule to the central excises and salt act has no application to a motor vehicle which is not suitable for use on public roads. ..... the review notice has been issued by the government of india under section 36 (2) of the central excises and salt act, as it then existed, against the impugned order.4. ..... 34 the first schedule to the central excise act, he should further examine whether any parts of these two types of vehicles should not be taken into account for the purpose of that item, as provided in the explanation to that item. ..... in bolani ores case the term 'motor vehicle adapted for use upon roads' came up for scrutiny and it was held that the word 'road' in section 2(18) of the motor vehicles act would mean a public road and that a motor vehicle which is not adapted for use upon roads to which public have no right to access is not a motor vehicle within the meaning of that act. ..... on the contrary, they prove that these vehicles are adapted for use on public roads subject to certain restrictions imposed by the state governments. .....

M/S Pure Drinks Ltd. Vs. Uoi and ors.

Court : Delhi

..... since the assessee had sold the captive power unit on which it had availed modvat credit, the excise authorities issued a show cause notice demanding payment of central excise duty in respect of the aforementioned capital goods under the provisions of section 11a(2) and proviso to section 11a(1) of the central excise act, 1944 read with rule 57ab(1)(b) and the explanation appended to the said rules. ..... raise an argument pertaining to the applicability of a particular sub-heading and thereby in sum and substance impugning the rate of duty imposed or the value of goods, the present appeal would not be maintainable in view of the provisions of section 35l(b) of the central excise act, 1994. ..... provided that where the inputs are removed from the factory for home consumption on payment of duty of excise, such duty of excise shall in no case be less than the amount of credit that has been allowed in respect of such inputs under rule 57a." ..... 15.1 a somewhat similar situation arose in the case of commissioner of central excise, belgaum vs associated cement company ltd 2009 (236) elt 240 before the karnataka high court. ..... , in our considered view though there had been no physical removal of power unit the above transactions between the assessee-company and m/s tata electric company certainly amount to nothing short of physical removal of the power unit of the assessee in respect whereof modvat credit was availed by the assessee so as to attract the penal provisions of the said act and the rules. .....