Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(62)ECC631
..... construed the rule to mean that the parties, instead of leaving the dispute to the decision of the commissioner, could go to arbitration with his permission. on this construction, he held that where there are two procedures, one for every one and the other, if the disputants voluntarily agree to follow it, there would be no ..... ascertaining the true intention of the legislature which is the determining factor, and that must ultimately depend on the context." the following quotation from crawford "on the construction of statutes", at page 516, is also helpful in this connection: the question as to whether a statute is mandatory or directory depends upon the intent of ..... stated in the case of liverpool borough bank v. turner, where lord campbell, l.c., said : "no universal rule can be laid down for the construction of statutes, as to whether mandatory enactments shall be considered directory only or obligatory with an applied nullification for disobedience. it is the duty of courts of justice .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC117Tri(Delhi)
..... assessee must be accepted while construing the provisions of a taxing statute." hon'ble supreme court in the following cases has also observed that where two reasonable constructions are possible - that in favour of the assessee should be accepted :-commissioner of income-tax, west bengal v. vegetable products ltd.commissioner of income-tax, ..... side by side with the printing unit, so that starting from say a single reel of paper, complex products (e.g. box shapes, packagings, labels, railway tickets) can be completed in one single continuous operation. yet even these machines with this configuration will fall under heading 84.43 as printing machines.20. in ..... up of units arranged side by side with the printing units so that starting from a single reel of paper complex products like box shapes, labels and railway tickets can be completed in one single continuous operation. the appellants submit that, assuming without admitting that both printing and cutting and creasing are principal functions .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(63)ECC709
..... intention when the statute was enacted.geep flashlight industries ltd. v. union of india and ors. 1985 (22) elt 3, where the goods are not marketable that principle of construction is not attracted. indian aluminium cables ltd. v. union of india and ors. . the question whether thermometers, lactomerters. syringes, eye-wash glasses and measuring glasses could be ..... according to their nature and import but also those things which the interpretation clause declares that they shall include. the word "include" is also susceptible to other constructions which it is unnecessary to go into.34. it was argued for the assessees that note 1 of chapter 23 is not exhaustive or restrictive in nature, but ..... referred to on the use of the word 'include as a word of extension is followed by these lines: but the word 'includes" is susceptible of another construction which may become imperative, if the context of the act is sufficient to show that it was not only merely employed for the purpose of adding to the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT639TriDel
..... has specific lengths, according to the need of the importer ; the length is pre-determined to suit fitment (or to be welded) into the mercury vapour lamps being manufactured. the construction is so done as to suit a particular voltage and a specified wattage. they are supplied in numbers of pieces. all these would show that the lead-in-wire is .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(80)ELT368TriDel
..... (m) is required to be read for the twisted bars appearing in 72.14 is mis-conceived. he submitted that the twisted bars are used for construction purpose on account of its strength and therefore, it is distinct goods from ordinary the bars, as also because of its separate commercial understanding. the notification ..... should not be applied. that, while interpreting a notification, no portion of it should be ignored to make the notification unenforceable, hence, it was argued that liberal construction should be adopted, for granting the benefit. (vi) the learned advocate submitted that the appeals in which he is appearing arose from chandigarh collectorate, and the ..... cannot be denied. that the procedural requirements should not be streched too much. that the notification does not lay down any substantive procedure; that a reasonable construction has to be adopted and a liberal view to be taken, while interpreting the notification. that, the ratio laid down is that benefit of doubt should .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(25)ECC315
..... court are as under: decided by the supreme court. but this case is not to be regarded either as an isolated phenomenon or as a decision turns peculiarly on the construction of a special provision in the indian income tax act, 1922, namely, section 13. the supreme court's decision, as we earlier said reiterated a principle of wide application in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(51)LC436Tri(Delhi)
..... such as tubes, rods, sheets, foils, sticks, etc. of plastic material (specified in the tariff item) merely described plastic material in different shapes and form and by no canon of construction a plastic torch could be read in conjunction with plastic tubes, rods, sheets, etc. made of plastics. articles made of plastic meant articles made wholly of the commodity commercially known ..... court in the case of m.k. gabriel balen and anr. v. assistant director of income tax in which it was held that it is a well-established canon of construction that words and phrases occurring in a statute are not to be taken in an isolated or detached manner dissociated from the context in which they are used. in other .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(62)ECC591
..... by the department against the appellate assistant commissioner's order, the appellate tribunal wislsl have no jurisdiction or power to enhance the assessment. further, to accept the construction placed by the counsel for the appellant on sub-sectionection 4a(1) would be really rendering sub-section (2) of section 39 otiose for even an ..... paper book no. 11) deposed that rebate or discount was not given directly by itc.wds gave rebate to selected prestigious outlets such as clubs, leading stores, railway institutes and consequently itc got prominent display space at those outlets. the practice of rebate was in force even in 1947 when s. misra joined itc. according ..... unavoidable non-loa prom, expenses as far as possible. hence regional trade disparities were fewer than earlier and were virtually split into four segments, namely, (a) bombay city, metro, ahmedabad, (b) pune, nagpur, (c) up-country and (d) tax free, e.g. goa. annexure i to a42 mentioned prices of various brands at different .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(17)ELT135TriDel
..... also cited. in this judgment, the court held that it is only when there is some equivocation or ambiguity about a word or a provision that the rule of strict construction or narrow construction in favour of a subject in fiscal matters is to be applied. the court further held that it would not be correct to equate the principle of strict ..... soluble colours fall under item 14-i(5). if they are held to fall under item 14-d, then part of item 14-i(5) would be rendered redundant-a construction to be avoided. (i) since the insertion of item 14-d in the cet in 1961 and till 1970 the department accepted the position that the goods in question fell ..... construction applicable to penal statutes imposing punishment and imprisonment with statute imposing taxes and duties. as we have stated elsewhere, we do not see any ambiguity in item no. 14-d. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(21)ELT532TriDel
..... thus eliminated or reduced. this rule is therefore no help to m/s.ilac's case.52. in the chapter on the manufacture of acetylene gas, the rules deals with construction of apparatus, efficiency, temperature and pressure in the apparatus and such other things. there is nowhere any word that an acetylene gas like the one produced by m/s. ilac .....
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