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Case Laws
Showing 101 to 120 of 422 Records
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1999 (7) TMI 610 - CEGAT, MUMBAI
... ...
... ... ..... India Ltd. v. CCE - 1995 (75) E.L.T. 449 justified discount to the extent of 50 given to a buyer who purchased 90 of the manufacturer rsquo s product. That situation of the fact, as we have seen, has not been established. The Delhi High Court rsquo s judgment in Indian Rayon and Industries Ltd. v. Union of India - 1994 (73) E.L.T. 25 and the Tribunal rsquo s decision in Gora Mal Hari Ram Ltd. v. CCE - 1994 (69) E.L.T. 269 confirm the legality of regional discount. The Tribunal rsquo s decision in Vibgyor Chemicals v. CCE - 1997 (96) E.L.T. 320 upheld different rates of discounts based on value of purchase made by different buyers and the Tribunal decision in National Auto Accessories Ltd. v. CCE - 1993 (67) E.L.T. 575 recognises the higher discount to distributor on its undertaking that he was to buy a specific quantity every month and it can promote the sales. These considerations have not been established. 5. emsp We, therefore, see no reason to interfere. Appeal dismissed.
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1999 (7) TMI 609 - CEGAT, CHENNAI
Appeal to Appellate Tribunal - Territorial jurisdiction - Stay/Dispensation of pre-deposit - Penalty
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1999 (7) TMI 606 - CEGAT, NEW DELHI
Manufacture ... ... ... ... ..... tion against the appellants in the SCN was that they had purchased M.S. Angles, Channels, Flats etc. and had engaged Shri Manjit Singh, Contractor for the fabrication of the impugned goods such as trusses, beams, purlins etc. These were fabricated out of duty paid steel supplied by the appellants. The Department rsquo s case is that the appellants had got the fabrication of the impugned goods done at appellant rsquo s own site by manual labour and got them erected in position by bolts, welding etc. by the Contractor. Since we find that the appellants rsquo case is covered in their favour on merits by the Elecon Engineering Co. Ltd. vide decision of the Tribunal (supra), we hold that the appellants have made out a case in their favour on merits and the appeal has to be allowed. As we have allowed the Appeal on merits, we are not going into the other points raised by the ld. Counsel for the appellants. 4. emsp As a result, the Appeal is allowed and the impugned order set aside.
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1999 (7) TMI 603 - CEGAT, CALCUTTA
Stay/Dispensation of pre-deposit - Smuggling - Penalty ... ... ... ... ..... e submissions of both the sides. Lot of evidence is required to be gone into before final decision can be taken in respect of the findings against the applicant. However I feel that requiring the applicant to deposit the entire amount of penalty would cause undue financial hardship to him. At the same time I note that the applicant has not been able to make out a prima facie in their favour so as to dispense with the condition of pre-deposit of entire penalty. Accordingly keeping in view the overall facts and circumstances of the case as also the financial position of the applicant I direct him to deposit an amount of Rs. 75,000/- within a period of 12 weeks from today. Subject to above pre-deposit the balance amount of penalty is waived and its recovery stayed during the pendency of the appeal. However in case of failure of deposit of the above amount by the applicant appeal shall be dismissed without any further notice to him. Matter to come up for compliance on 25-10-1999.
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1999 (7) TMI 602 - CEGAT, MUMBAI
Adjudication ... ... ... ... ..... rtmental officials requested the assessee to make inspection and to take photostat copies. In our view this approach is wrong. When the department gives a show cause notice, proposing to initiate action for-alleged violation of law, it is the duty cast upon the department to serve legible copies on which reliance is being made by the department for initiating action. If the department fails to do so in our view, there is failure of natural justice. In this case, there has been admittedly the appellant was asking for copies of documents which were not given. The impugned order is set aside and jurisdictional adjudicating authority is directed to supply copies of the relied upon documents to the assessee which should be legible and to give sufficient time for the assessee to reply to the show cause notice. Thereafter re-determine the issue afresh according to law after giving proper opportunity for the assessee to present its cases. 6. emsp Appeals are allowed by way of remand.
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1999 (7) TMI 601 - CEGAT, NEW DELHI
Valuation - Negotiated price - Evidence ... ... ... ... ..... uo B rsquo Finance Division of the foreign suppliers to M.S. Caprihan of appellant firm stating inter alia about price reduction on Model 1045 components in May, 1987 and passing back the benefit with retrospective effect to appellants. Having regard to the contents of the said letter (though obviously of a much later date) we find that it cannot be held that the foreign suppliers had strictly adopted a policy of sticking to the same price list for a full one year period. As a result, we find force in the appellant rsquo s plea that the Collector has wrongly brushed aside their plea that there were in existence four different price lists. In view of this, it has to be held that there is no warrant for not treating the invoice value shown in the instant case as the assessable value. The Customs duty demand of Rs. 26,34,936/- confirmed by the Collector cannot therefore sustain in the facts of the case. 10. emsp Accordingly, we set aside the impugned order and allow this Appeal.
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1999 (7) TMI 589 - HIGH COURT OF CALCUTTA
Reference to Board ... ... ... ... ..... CC 144 namely, to direct all parties including the workers and Delta to appear before the BIFR and submit their proposals in accordance with law and we have no doubt that BIFR shall consider all such representations and proposals expeditiously and pass appropriate orders thereon in accordance with law. It is accordingly so directed, however, with the request that the BIFR shall endeavour to dispose of the matter as expeditiously as may be possible. 30. For the reasons aforestated, the order under appeal to the extent directions were issued for running of the mill cannot be sustained and are accordingly set aside. Appeals to that extent are accordingly allowed. No useful purpose will be served by keeping the writ petition No. 2655 of 1997 pending on the file of the Court. The same is accordingly disposed of with the observations as above. 31. All applications accordingly shall stand disposed of in the light of the observations as above. 32. There shall be no order as to costs.
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1999 (7) TMI 588 - SUPREME COURT
Application for permission to instal hot- mix plants in the vicinity of IGI Airport for a period of one year for resurfacing of the runways for the safe landing and take off of domestic and international aircrafts and for smooth handling of aircraft traffic
Held that:- Having regard to the facts set out in various affidavits filed specially the additional affidavit, dated 19-4-1999 filed on behalf of the Airports Authority of India, the applicant has to be allowed to set up hotmix plants for resurfacing of the runways at IGI Airport, New Delhi and direct as under:
(i)The Airports Authority of India shall, after finalising the tenders and awarding the contract for resurfacing of runways, allow the setting up of hotmix plants in the safe vicinity of IGI Airport, at least at a distance of 3 kms. from a populated area.
(ii)The hotmix plant set up by the company whose tender is accepted would be examined by the Central Pollution Control Board on the environmental feasibility, specially, to ensure that the particulate matter emission does not exceed the prescribed limit of 150 mg/Nm3 under the rules made under the EP Act.
(iii)The vehicles on which the resurfacing material is transported shall be loaded and unloaded in the presence of the security staff of the IGI Airport who shall constantly escort these vehicles to and from the hotmix plants to the work site at the IGI Airport and back so as to rule out the possibility of any security risk.
(iv)The hotmix plants shall be operated for a period of one year from the date on which these are installed or till the resurfacing of the runways is done and completed, whichever is earlier.
If any problem in managing the hotmix plants, at the distance indicated above or in the transport of the material or maintenance of its temperature is felt by the Airports Authority of India, it will be open to it to approach this Court for any further directions or modification of the above directions.
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1999 (7) TMI 587 - HIGH COURT OF GUJARAT
Winding up of sick industrial company ... ... ... ... ..... perating agency, namely, IFCI, will see to the advertisements being published. Such advertisements shall be published on or before 12th August, 1999 stating therein the date of final hearing to be 9th September, 1999. Notice shall also be published in Government Gazette. The matter is fixed for final hearing accordingly on 9th September, 1999. It will be open to any of the petitioning creditors in other petitions to issue public advertisements in case the operating agency fails to issue public advertisements after obtaining necessary orders in that respect and in such eventuality the date of final hearing might have to be changed. Office to issue notice to the operating agency, namely, IFCI having its office at IFCI Bhavan, Near Lal Bungalow, CG Road, Ahmedabad for complying with the aforesaid order of issuing public notice, immediately. It is made clear that further orders regarding incidence of the cost of publication will be passed at the appropriate stage. Order allowed.
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1999 (7) TMI 586 - HIGH COURT OF MADRAS
Admission of members ... ... ... ... ..... ndent. Further in support of his case, on behalf of him also several decisions were relied on. But this court has clearly come to a conclusion in this case that the petitioner has not at all forwarded any filled up application for the membership of the 3rd respondent. In such circumstances, the decision relied on by the petitioner herein are not helpful to him in any way. 8. Therefore, for all the aforesaid reasons and in the facts and circumstances of the case and also in view of my above discussions with regard to the various aspects of this case and also in the light of the decisions referred above. I am of the clear view that the petitioner herein has miserably failed to make out any case in his favour and that therefore he is not entitled to any relief in this writ petition. Thus the writ petition fails and the same is liable to be dismissed for want of merits. 9. In the result, the writ petition is dismissed. No costs. Consequently WMP No. 670 of 1992 is also dismissed.
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1999 (7) TMI 585 - MAHARASHTRA STATE CONSUMER DISPUTES REDRESSAL COMMISSION
Deficiency in service ... ... ... ... ..... 1996. Even O.P. No. 2 has not at all stated that the Finalysis shares were purchased by O.P. No. 2 for and on behalf of O.P. No. 1. 4. The confirmation statement is recorded on the letter head of Paresh Shah and Co. and we feel that O.P. No. 1 is responsible to make the payment of Rs. 5,67,497 which we round up to Rs. 5,67,000. The said amount shall carry interest at 15 per cent from 1-7-1996. The Opposite Party No. 1 further pay Rs. 10,000 by way of cost to the complainants. We do not see any merit that the matter should be referred to the Civil Court. The conclusions are supported by important documents, SEBI record and the opinion of the handwriting expert. We, therefore, pass the following order. ORDER The Opposite Party No. 1, Mr. Paresh Shah shall pay Rs. 5,67,000 with 15 per cent interest thereon from 1-7-1996 till actual payment plus cost of Rs. 10,000 to the complainants. The claim against O.P. No. 2 is dismissed with however, no order as to cost. Complaint allowed.
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1999 (7) TMI 584 - HIGH COURT OF CALCUTTA
Winding up - Circumstances in which a company may be wound up ... ... ... ... ..... and Federal Chemical Works Ltd., In re 1964 34 Comp. Cas. 963 (All.). 5. In the circumstance, we hold that winding up proceeding cannot be allowed to proceed, the orders passed by the learned Single Judge under appeal are accordingly set aside. Subject to and depending upon the result of the said suit we direct that the amount held by the Registrar, original side of this Court shall be paid to the respondent upon his furnishing security/guarantee to the satisfaction of the learned Registrar which shall be kept alive and subsisting till the disposal of the suit, failing which the said sum shall be continued to remain in fixed deposit in a Nationalised Bank and interest accrued thereon on the said sum shall be held by the Registrar to be paid to such party as may be held entitled to the same depending upon the result of the Money Suit No. 211 of 1998 pending on the file of the City Civil Court at Calcutta. 6. The appeal is according disposed of. No costs. Ansari, J. - I agree.
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1999 (7) TMI 583 - HIGH COURT OF GUJARAT
Accounts-Default in filing copies of balance sheet etc. ... ... ... ... ..... the company was not in existence. The petitioner cannot be held responsible even otherwise as he does not fall within the definition of officer in default as given in section 5 and sub-section (3) of section 220 holds the company and every officer in default responsible for such lapse and, therefore, the petition deserves to be allowed. No offence against the petitioner can be said to be constituted and as a necessary consequence, the petition must succeed and complaint qua the petitioner must be quashed. 13. The petition is, therefore, allowed. The complaint being criminal case No. 322 of 1998, lodged before the learned Additional Chief Metropolitan Magistrate, Ahmedabad, is hereby quashed so far as it relates to the petitioner only. It is clarified that the entire complaint is not quashed. This Court expresses no opinion on merits of the complaint and that it may be taken to its logical conclusion in accordance with law. Rule is made absolute accordingly. Petition allowed.
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1999 (7) TMI 582 - HIGH COURT OF PUNJAB & HARYANA
Suspension of legal proceedings ... ... ... ... ..... or the like against any of the properties of the company shall lie or be proceeded with further except with the consent of the Board. In the case before us, the reference has been registered obviously for the purpose of holding an inquiry and till such time that inquiry is concluded amounts payable by the company including the excise duty cannot be recovered without the consent of the Board. Admittedly, consent of the Board has not been obtained. In this view of the matter, the department cannot recover the arrears of excise duty at this stage and, therefore, the impugned notices cannot be sustained. The view that we have taken finds support from the observations made by the Apex Court in Real Value Appliances Ltd v. Canara Bank 1998-2 119 P.L.R. 553. 4. In the result, the writ petition is allowed and the impugned notices quashed but it will be open to the department to recover the arrears of excise duty from the petitioner after obtaining the consent of the Board. No costs.
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1999 (7) TMI 581 - HIGH COURT OF MADRAS
Personal attendance of accused - A complaint filed against company ... ... ... ... ..... o a long way to show that the entire approach made by the trial court is not proper and correct. Considering the fact that most of the accused are residents of Bombay and they are Chairman and Directors of a particular company. The discretion ought to have been exercised in their favour. Even in their petition, it is clearly stated that there is no dispute about the identity and also undertake to appear before the Court as and when required by the Court. Under the circumstance, I am of the view that the order passed by the Court below is liable to be set aside. 10. For the reasons stated above, the revision is allowed and the order passed by the trial Court in Crl. M.P. No. 1140 of 1999 is set aside and the petitioners are allowed to represent through the counsel under section 205. The petitioners should file an affidavit of undertaking before the trial court that they would appear before the Court as and when they required. Consequently, Crl. M.P. No. 4708 of 1998 is closed.
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1999 (7) TMI 558 - CEGAT, NEW DELHI
... ...
... ... ..... hri Prabhat Kumar, SDR, submitted that the view taken by the Tribunal was not acceptable to the Department and accordingly the Department has filed an appeal before the Supreme Court against the order passed by the Tribunal which is pending. 3. emsp We have carefully considered the matter. Taking into consideration the earlier decisions and in view of the fact that no stay has been granted by the Supreme Court, following the earlier Tribunal rsquo s Order, we do not find any infirmity in the impugned order and in the view we have taken, the appeal filed by the Department is hereby dismissed.
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1999 (7) TMI 557 - CEGAT, NEW DELHI
Adjudication - Re-adjudication - Stay/Dispensation of pre-deposit - Appeal ... ... ... ... ..... d order dated 18-2-1997. We are, therefore, convinced by the plea of the ld. Advocate that the impugned order has been passed in violation of principles of natural justice and also in violation of the directions of the Tribunal in its final order dated 18-2-1997. The impugned order, therefore deserves to be set aside. We order accordingly and appeal is therefore, allowed. 6. emsp We direct the Commissioner to readjudicate the case after furnishing a copy of investigation report from the DGFT and Customs in view of the various facts directed by the Tribunal in its final order dated 18-2-1997. A clear date for hearing should also be given. The appellant should also furnish a copy of the Additional Director, Foreign Trade rsquo s Orders dated 20-10-1994 on which the appellants are relying and grievance has been made by the Commissioner in the impugned order. Appeal is disposed of in the above manner. Since the appeal has been disposed of, the Stay Petition also gets disposed of.
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1999 (7) TMI 545 - SUPREME COURT
Winding up petition rejected - Held that:- Appeal dismissed. The power to order winding up of a company is contained under the Companies Act and is conferred on the Court. An arbitrator, notwithstanding any agreement between the parties, would have no jurisdiction to order winding up of a company. The matter which is pending before the High Court in which the application was filed by the petitioner herein was relating to winding up of the company. That could obviously not be referred to the arbitration and, therefore, the High Court, in our opinion was right in rejecting the application.
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1999 (7) TMI 544 - HIGH COURT OF DELHI
Power to refuse registration and appeal against refusal ... ... ... ... ..... rties concerned. However, if the Committee is unable to resolve the matters, it shall, for the reasons, to be recorded by it, grant clearance for litigation to enable the parties to take recourse to the proceedings as may be available to them in law. 22. For the view I have taken above, I deem it unnecessary to consider and deal with the issue with regard to the directions given by the Board to the appellants in the case of NTPC to pay the redemption amount due against the bonds presently registered in the name of the Canara Bank, directly to the mutual fund, without making any adjustment for the redemption amount, claimed by the appellants from Canfina though, prima facie, the said directions do not appear to be legally sound, particularly when the Board has itself in express terms held that the provisions of section 153 are mandatory and still continue to be on the statute. 23. The appeals are disposed of in the above terms, with no order as to costs. SCL q OCTOBER 20, 1999
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1999 (7) TMI 543 - HIGH COURT OF DELHI
Share Certificates ... ... ... ... ..... register as a dealer under the Sales tax Act which could entail penalty. However, it was held that the imposition of penalty will not be always necessary. Penalty will not also be imposed merely because it is lawful to do so. Whether penalty should be imposed for failure to perform a statutory obligation is a matter of discretion of the authority to be exercised judicially and on a consideration of all the relevant circum stances. Even if a minimum penalty is prescribed, the authority competent to impose the penalty will be justified in refusing to impose penalty, when there is a technical or venial breach of the provisions of the Act. In the facts and circumstances, it seems, it would be a futile exercise to pursue the proceedings. 14. For all these reasons this petition is allowed. Complaint filed by respondent No. 2 against the petitioners for offence under section 113(2) and also the order of summoning the petitioners are accordingly hereby quashed. SCL q OCTOBER 5, 1999
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