Court : Supreme Court of India
1. Challenge in these civil appeals, filed under Section 35(L) of the Central Excise Act, 1944 (for short "the Act") is to the orders passed by the Customs, Excise and Service Tax Appellate Tribunal (for short "the Tribunal"), inter alia, holding that welding electrodes used in the maintenance of machines were not eligible for credit as "inputs" under the CENVAT Credit Rules, 2002 (for short "the 2002 Rules").2. In view of the order we propose to make in all these appeals, at this stage, we deem it unnecessary to narrate the facts in each of the tagged appeals. However, in order to comprehend the controversy in these appeals, a brief reference to the facts in Civil Appeal No.3976 of 2007 would suffice:The appellant viz. Ramala Sahkari Chini Mills, (hereinafter referred to as "the assessee") engaged in the manufacture of V.P. sugar and molasses, availed of CENVAT credit on welding electrodes, falling under sub-heading 8311.00 of the Central Excise Tariff Act, 1985 (for short "the Tariff...
Tag this Judgment!Court : Supreme Court of India
1. The short question which arises for determination in this Civil Appeal filed by the Assessee under Section 35L(b) of the Central Excise Act, 1944 is whether "Vitamin A Acetate Crude" and "Vitamin A Palmitate" (hereinafter referred to as the product in question) or "Crude Vitamin A" is excisable to duty.2. The present appeal filed by the appellant - assessee herein under Section 35L(b) of the Central Excise Act, 1944 (hereinafter referred to as `the Act') arises out of an order dated 16.05.2002 passed by the Customs, Excise Gold Control Appellate Tribunal, West Zonal Bench at Mumbai (hereinafter referred to as `the CEGAT') in appeal No. E/2404/96-Bom holding that "crude vitamin A" is marketable and hence liable to duty.3. The appellant - assessee is engaged in the manufacture of Vitamin A in a finished and marketable form. These are cleared on payment of applicable excise duties under Heading 29.36 of the Schedule to the Central Excise Tariff Act, 1985. The assessee is also engaged i...
Tag this Judgment!Court : Supreme Court of India
1. Leave granted.2. This appeal is directed against the impugned order dated 24th November, 2009 passed by the Central Information Commission (CIC) whereby and whereunder the CIC having allowed the appeal preferred by Subhash Chandra Agrawal, respondent herein, directed the Central Public Information Officer (CPIO), Supreme Court of India to furnish information as sought by him.3. The respondent Subhash Chandra Agarwal requested the CPIO, Supreme Court of India to arrange to send him a copy of "complete file/s (only as available in Supreme Court) inclusive of copies of complete correspondence exchanged between concerned constitutional authorities with file notings relating to said appointment of Mr. Justice HL Dattu, Mr. Justice AK Ganguly and Mr. Justice RM Lodha superseding seniority of Mr. Justice P Shah, Mr. Justice AK Patnaik and Mr. Justice VK Gupta as allegedly objected to Prime Minister's Office (PMO) also". He further requested the CPIO not to invoke Section 6(3) of the Right ...
Tag this Judgment!Court : Supreme Court of India
1. The short question that arises for our consideration in these appeals is whether M/s. Kwality Ice Cream Company on the one hand and Brooke Bond Lipton India Limited - (BBLIL) on the other (which later merged with Hindustan Lever Limited -HLL) are treated to be related persons in the matter of computing assessable value of ice cream manufactured by M/s. Kwality Ice Cream and as to whether duty should be demanded from M/s. Kwality Ice Cream on the basis of the price at which BBLIL sold the said product from its depot.2. M/s. Kwality Ice Cream (respondent-assessee) is engaged in the manufacture of ice cream falling under the Schedule to the Central Excise Tariff Act, 1985 (for short `the Act'). It entered into an agreement for the sale of the entire production to BBLIL, which later merged with HLL, for marketing. It has entered into agreement with BBLIL for a period ending on March 21, 1997. Later an agreement was entered into with M/s. HLL with effect from March 22, 1997. The terms an...
Tag this Judgment!Court : Supreme Court of India
1) Being aggrieved by the Judgment and order dated 3rd July, 2009, passed in Criminal Appeal No.579 of 2004 by the Andhra Pradesh High Court, confirming the order of conviction passed by the trial court, this appeal has been filed by the appellant who has been convicted under the provisions of Section 304 Part II of the Indian Penal Code and has been sentenced to undergo simple imprisonment for five years. The case of the prosecution in a nut shell is as under.2) Chirra Shantha (the deceased) had strained family relations with her husband's brother, the appellant. There was a family dispute with regard to a property wherein the husband of the deceased and the appellant were residing and the appellant wanted his brother Nagabhushanam to leave the property. It is alleged that the appellant used to regularly abuse the deceased and on 21st April, 1999, around 1.30 p.m., he had abused the deceased to such an extent that the deceased was fed up with the abusive language and so as to get rid ...
Tag this Judgment!Court : Supreme Court of India
1. Heard learned counsel for the petitioner. "Something is rotten in the State of Denmark", said Shakespeare in Hamlet, and it can similarly be said that something is rotten in the Allahabad High Court, as this case illustrates.2. This petition has been filed against the impugned judgment passed by a division Bench of the High Court of Allahabad dated 5.8.2010 in Special Appeal No. 973 of 2010. By that judgment the ex-parte interim orders of the Single Judge of the High Court dated 11.6.2010 and 18.6.2010 passed in Writ Petition No. 34595/2010 have been set aside. 3. The brief facts of the case are that there is a Dargah known as `Dargah Hazrat Syed Salar Masood Ghazi R.A.' in district Bahraich, U.P. which is managed by the Committee of Management of Waqf no.19.4. The petitioner claims to be the proprietor of circuses e.g. Great Gemini Circus, Apollo Circus, Raj Mahal Circus and Asiad Circus, and also runs a Jhoola (cradle) for entertaining the public at large. The petitioner does tour...
Tag this Judgment!Court : Supreme Court of India
1. Leave granted.2. This appeal by special leave is directed against a judgment and order dated 16th September, 2009 passed by a Single Judge of the High Court of Calcutta whereby Second Appeal No.29 of 2006 filed by the appellant herein has been dismissed and the judgment and order passed by the First Appellate Court dismissing the suit for eviction filed by the appellant affirmed.3. The plaintiff-appellant herein filed a suit for eviction and recovery of possession and mesne profits against the respondent. The plaintiff alleged that the suit property comprising two rooms with an attached verandah consisting of kitchen space situate on the ground floor of No.6-A Chandibari Street, Calcutta was let out to the respondent on month to month basis. The tenancy was, according to the plaintiff, for a period of five years only and was determined in terms of a notice dated 14th January, 2000 issued under Section 13(6) of the West Bengal Premises Tenancy Act and Section 106 of the Transfer of P...
Tag this Judgment!Court : Supreme Court of India
1. As the facts and issues involved are similar and interconnected, we propose to dispose of all the appeals by this common judgment and order. However, we may record the facts of each of the cases separately and deal with the issues at one place as they are interconnected. Civil Appeal No. 3568 of 20052. This appeal arises out of the acquisition of land of Sarup Singh, the appellant herein, by issuing a notification under Section 4 of the Land Acquisition Act, 1894 [hereinafter referred to as "the Act"] on 09.10.1974. Possession of the land was taken on 03.12.1974 and the award was passed on 11.06.1975. As against the award passed by the Special Land Acquisition Collector, Bhatinda Cantonment, a reference case was filed which was decided by the Reference Court on 31.07.1979. Finally, the matter came to be decided by the High Court of Punjab & Haryana. The High Court by an order dated 08.12.1982, determined the market value of the land and the appellants herein were also granted solati...
Tag this Judgment!Court : Supreme Court of India
1. The appellant, at the relevant time was posted as Deputy Chief Engineer, Railway Electrifications, South Central Railway. He was put on trial for commission of the offences under Section 7 and 13 (1) (d) read with Section 13 (2) of the Prevention of Corruption Act, 1988 (hereinafter referred `the Act'). Special Judge for CBI cases at Visakhapatnam by judgment and order dated 15th of February, 1999 passed in C.C. No. 17 of 1997 held him guilty of the aforesaid offences and sentenced him to undergo rigorous imprisonment for a period of one year and fine of Rs. 2,000/-, in default to suffer simple imprisonment for three months for the offence under Section 7 of the Act. The appellant was further sentenced to undergo rigorous imprisonment for a period of one year and to pay a fine of Rs. 2,000/-, in default to suffer simple imprisonment for three months for the offence under Section 13 (1) (d) (ii) read with Section 13 (2) of the Act. Both the substantive sentences were directed to run ...
Tag this Judgment!Court : Supreme Court of India
1. Leave granted.2. Whether Chief Executive Officer of the Himachal Pradesh Housing and Urban Development Authority (hereinafter referred to as `the Chief Executive Officer') could reject the highest bid given by respondent No.1 in respect of commercial site measuring 9947 square meters situated at Parwanoo after it had deposited 10% of the bid money is the question which arises for consideration in this appeal filed against order dated 14.6.2010 passed by the Division Bench of the Himachal Pradesh High Court in CWP No.607 of 2010.3. The Chief Executive Officer invited sealed bids from the general public for allotment of 4 institutional/industrial/school plots at Atal Shiksha Kunj, Kallujhanda (Baddi), Bhatolikalan (Baddi) and Basal at Solan and two commercial sites at Parwanoo, one measuring 475.40 square meters and the other measuring 9947 square meters on leasehold basis for 99 years. The reserve price of both the sites was shown as Rs.9,000/- per square meter. Later on, the same wa...
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