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Case Laws
Showing 61 to 80 of 538 Records
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2000 (5) TMI 1041 - SUPREME COURT
Selection procedures - corrigendum issued whereby the upper age limit was increased to 42 years in the advertisement for selection of School Master/Mistresses and for ETT/JBT teachers - Held that:- All the appeals are allowed. The judgment of the High Court, to the extent of which it has dismissed the writ petitions filed by such petitioners who were the selected candidates, is set aside. It is directed that such of the selected candidates as have already been issued appointment letters shall forthwith be issued posting orders at the earliest, say within a maximum period of two months from the date of this order. Those who have already been posted shall continue with their appointments. The appeals and the writ petition are disposed of accordingly. No order as to the costs.
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2000 (5) TMI 1040 - SUPREME COURT
Which date the age of the petitioner is required to be determined for finding out whether he is a juvenile or not?
Whether the finding as to age, as arrived at by the Courts below and maintained by the High Court, can be sustained?
Held that:- Appeal dismissed. We are clear in our mind that the crucial date for determining the question whether a person is juvenile is the date when he is brought before the competent authority.
So far as the finding regarding the age of the appellant is concerned it is based on appreciation of evidence and arrived at after taking into consideration of the material available on record and valid reasons having been assigned for it. The finding arrived at by the learned A.C.J.M. has been maintained by the Sessions Court in appeal and the High Court in revision. No case having been made out for interfering therewith.
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2000 (5) TMI 1039 - SUPREME COURT
Interpretation of Family Benefit Scheme as introduced in NJSC Tripartite Agreement of 1989 and the consequences thereof on the existing welfare measure as contained in NJSC Agreement in 1983
whether we have been able to obtain the benefit of constitutional philosophy of social and economic justice or not?
Held that:- Appeal allowed. Having due regard to the constitutional philosophy to decry a compassionate employment opportunity would neither be fair nor reasonable. The concept of social justice is the yardstick to the justice administration system or the legal justice and as Rescopound pointed out that the greatest virtue of law is in its adaptability and flexibility and thus it would be otherwise an obligation for the law courts also to apply the law depending upon the situation since the law is made for the society and whichever is beneficial for the society, the endeavour of the law court would be to administer justice having due regard in that direction.
The order of the High Court stands set aside. Steel Authority of India is directed to consider the cases of compassionate appointments in so far as the appellants are concerned.
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2000 (5) TMI 1038 - CEGAT, NEW DELHI
Adjournment - Grounds for - SSI Exemption - Brand name ... ... ... ... ..... of this notification could not be legally claimed by the appellants for the disputed period while making the clearances of their products. In this context, reference may be made to the Larger Bench decision of the Tribunal in Namtech Systems v. CCE, 2000 (115) E.L.T. 238 (T) wherein it has been made clear that benefit of exemption under Notification Nos. 175/86-C.E., dated 1-3-86 and 1/93-C.E., dated 28-2-93 would not be available to a manufacturer of specified goods, if those were affixed with the brand name or trade name of another person not eligible to the benefit thereof. The case of the appellants is fully covered by this Larger Bench decision of the Tribunal. 7. emsp Consequently, the view taken by the Collector (Appeals) denying the benefit of Notification No. 175/86-C.E. to the appellants is perfectly valid and is affirmed. Therefore, there is no merit in the appeal of the appellants and the same is ordered to be dismissed. (Dictated and pronounced in the open Court)
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2000 (5) TMI 1037 - CEGAT, COURT NO. II, NEW DELHI
Fuel efficient LCVs - Component parts - Exemption - Rate of duty ... ... ... ... ..... said imported goods but for the exemption contained herein and that already paid at the time of importation. In the light of these provisions, there is no scope for diversion to be taken either as a revenue neutral exercise or giving benefit of any other exemption to such components. 25.In view of the above analysis, I am of the view that the facts and circumstances of the case, the interchange imported components is not revenue neutral and the differential duty demand would arise on the inputs. Having thus answered the question referred to me the matter will go back to the referral bench for passing the final order. Sd/- (K.K. Bhatia) Member (T) Date 27-3-2000 MAJORITY ORDER In the light of the views of the majority of two members it is held that the differential duty demand raised in the Show Cause Notice is valid and legal and the order of the Commissioner date 4-12-1997 confirming the said duty demand is upheld. Sd/- (C.N.B. Nair) Member (T) Sd/- (A.C.C. Unni) Member (J)
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2000 (5) TMI 1036 - CEGAT, KOLKATA
Service Tax – (1) Penalty (2) Delay in filing ST-3 return (3) Appellant new assessee when service tax introduced at relevant time
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2000 (5) TMI 1035 - CEGAT, NEW DELHI
Appeal to Appellate Tribunal - Limitation ... ... ... ... ..... Shri K.K. Anand, ld. Counsel for the respondent submits that the explanation furnished by the appellant is only about the visit of officers to one office or the other. He submits that the explanation simply shows that the officers have been visiting some office or the other during the material period. He submits that the explanation was not satisfactory and therefore, he prays that the COD may be rejected. 4. emsp We have heard the submissions of both the sides. We have perused the explanation furnished by the Revenue. We find that in the explanation it has been repeatedly stated that so and so officer visited the office but could not get the papers. This simply shows the ineffectiveness of the action of visit. Thus the explanation is just a repetition and is not satisfactory. Since the delay has not been satisfactorily explained, the application for condonation of the delay is rejected. Consequently, the stay petitions and appeals are not maintainable and hence are rejected.
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2000 (5) TMI 1034 - HIGH COURT OF DELHI
Winding up - Suits stayed on winding-up order ... ... ... ... ..... d other creditors of the two defendant companies has to be done only by the Tribunal and not by the company court. Thus section 446 of the Companies Act is not available to the defendants. An execution petition is already pending before the Tribunal. The grounds taken regarding legality, validity or executabiity of the decree, if at all available could be taken in execution, only before the Tribunal and not before this court. It is thus held that all the proceedings pending in this court are liable to be transferred to the Debt Recovery Tribunal. It is ordered accordingly. I.A. Nos. 3542 of 1985, 4076 of 1985 and all other applications pending in this court are transferred for the Debt Recovery Tribunal. In view of the above discussion, I.A. No. 1179 of 2000 is not maintainable here and the same is dismissed. The applications along with the records of the suit be sent to the Debt Recovery Tribunal forthwith. Parties are directed to appear before that Tribunal on July 4, 2000.
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2000 (5) TMI 1033 - CEGAT, CHENNAI
Adjudication - Non-speaking order - Adjudication - Remand ... ... ... ... ..... etc. 6. emsp Therefore, in view of above position, the Tribunal has no other alternative but to set aside the order impugned and remand the matter for de novo consideration to the original authority with the direction that the appellants shall be given an effective opportunity of personal hearing, and they shall be at liberty to produce the evidence regarding market prices during the period which needs to be considered to arrive at the margin of profit and redemption fine. 7. emsp Ld. Commissioner shall also examine the pleas on the basis of Revenue rsquo s case-laws cited by them as well as the numerous treatises cited by ld. Advocate with respect to the necessity or otherwise of the import licence for import of these goods. 8. emsp Since the matter is old, it is expected that these de novo proceedings shall be concluded expeditiously and not later than six months from the date of receipt of this order, after following all principles of natural justice. Ordered accordingly.
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2000 (5) TMI 1032 - CEGAT, NEW DELHI
Valuation - Refund of excess duty paid - Remand - Re-adjudication on remand when expedited ... ... ... ... ..... emsp Since the authorities below have not approached the issue as stated hereinabove, we remit all these refund applications to the adjudicating officer to consider the claims afresh in the light of the statements of law made by us hereinabove. In other words, the adjudicating authority must go into the question as to whether the amount realised by the manufacturer from the sales at Chandigarh and Guwahati on account of the exclusion of sales tax payable in relation to the sales effected to purchasers in Jammu and Kashmir and North Eastern states respectively, the refund must be ordered. Before passing final order on these applications, we make it clear, reasonable opportunity of being heard in the matter should be extended to the manufacturer. 5. emsp Being a long pending matter, we direct the adjudicating authority to pass final order as early as possible at any rate within three months from the date of receipt of a copy of this order. Appeals are allowed by way of remand.
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2000 (5) TMI 1031 - CEGAT, CHENNAI
Confiscation and penalty - Non accountal ... ... ... ... ..... nputs in all the Registers and there was mere delay in entering in the statutory registers, therefore in terms of the ratio laid down in all the above citations, the order of confiscation and imposition of fine has to be set aside. However, by the same orders cited, the Tribunal has upheld the imposition of penalty in respect of non-maintenance of statutory registers. However, the citations themselves state that the gravity of the offence have to be taken into consideration and it does not call for a high penalty but only as a token one as a deterrent so that the offence is not committed by the appellant. Taking the overall facts and circumstances, the imposition of penalty of Rs. 1,00,000/- for the offence for not entering in the Register for a few days appears to be very harsh and high. Therefore, the same is reduced to Rs. 10,000/- (Rupees Ten Thousand only). The impugned order is modified accordingly. The appeal is disposed of in the above terms with consequential relief.
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2000 (5) TMI 1027 - CESTAT, NEW DELHI
Confiscation of Indian currency - Sale proceeds of smuggled gold - Evidence - Statement - Confessional statement - Retraction, belated retraction
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2000 (5) TMI 1025 - CEGAT, MUMBAI
SSI Exemption - Brand name of another person ... ... ... ... ..... egistration rdquo . The certificate of the Trade Mark Registry in fact makes Unique Engineers registered owner of the trade mark from 27-1-87. Strictly speaking this would in fact mean, from this date onwards it is only Unique Engineers and no one else who would be the registered owner in respect of domestic floor mills and accordingly entitled. We are however not really concerned with this aspect of the matter. As far as this appellant is concerned the document assignment, clearly establishes that the title to this trade mark was the proprietor of Unique Engineers during the period for which duty has been demanded. The provisions of Paragraph 7 of the notification therefore would not apply and the benefit of the notification could not be denied. 5. emsp It will therefore follow that no penalty could be imposed on Trimurti Sales Agencies, the other appellant on account of this trade mark owned by Unique Engineers. 6. emsp Both appeals are allowed and impugned order set aside.
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2000 (5) TMI 1023 - CEGAT, NEW DELHI
Manufacture ... ... ... ... ..... falling for classification under CET Sub-heading 7217.90 and chargeable to duty. However, we find that in the case of M/s. Technoweld Industries v. Collector of Central Excise, Jaipur - Final Order No. 85/2000-B, dated 13-1-2000, the Tribunal has held that reduction of dimension or gauge of wire rods is not a process of manufacture or it does not result in a new excisable commodity. The Tribunal has relied upon its earlier order in the case of M/s. Navsari Processing Industries v. Collector of Central Excise, Vadodara reported in 1996 (85) E.L.T. 386. Following the ratio of the above decisions, we hold that the demand of duty and penalty are not sustainable, set aside the impugned order and allow the appeal.
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2000 (5) TMI 1019 - HIGH COURT OF CALCUTTA
Board of Directors - Quorum for meeting of Board ... ... ... ... ..... 8 are not even sui juris. As such it cannot be said that this action has been taken on behalf of majority section of the employees. So it appears to me that when a majority section of the employees have not come forward to challenge the same it can safely be held that the aforesaid changed decision is reasonable and is conducive to the working condition of the employees. It would be useful in relation to this subject to rely on a decision of the Supreme Court cited by Mr. Gupta in Tata Engg. and Locomotive Co. Ltd. rsquo s case (supra). In paragraph 6 of the said decision it was observed amongst other that grievance of small section of workmen as regard bipartite settlement, cannot be factor for not holding the settlement being reasonable and fair, rather it should be presumed such settlement is fair and reasonable. 26. Under such circumstances I am of the view that this application must fail and the same is rejected. 27. There will be no order as to costs. Order accordingly.
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2000 (5) TMI 1018 - HIGH COURT OF CALCUTTA
Oppression and mismanagement ... ... ... ... ..... nd. The CLB in the instant case has issued directions preventive in nature. 68. For the reasons aforestated, all the appeals must be dismissed and are, accordingly, dismissed with costs. One set of cost in each case which we estimate at 500 G.Ms. shall be paid by the appellants to the respondents-employees. The APOT No. 770 of 1998 is, however, dismissed but in the circumstances without costs. 69. Interim orders shall stand vacated forthwith. All applications and the appeals, accordingly, stand disposed of, as above. 70. I agree. 71. A prayer for stay has been made by Mr. Mukherjee which has been opposed by Mr. Banerjee. 72. Having regard to the fact that vacation has started in the Apex Court and also keeping in view the fact that interim stay has been granted by this Court, we grant stay of operation of the judgment for a period of 30 days from date. 73. Xerox certified copy of this judgment and order be made available to the parties on a priority basis. Order accordingly.
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2000 (5) TMI 1017 - HIGH COURT OF DELHI
Suspension of legal proceedings, etc. ... ... ... ... ..... -1999. The learned counsel for the respondent has relied upon the judgment in Sundaram Finance Ltd. v. NEPC India Ltd. 1999 19 SCL 278 (SC), wherein the Supreme Court has held in para 20 that the Court should ensure that effective steps are taken to commence the arbitral proceedings and the Court while exercising jurisdiction under section 9 may pass conditional orders to put the applicant to such terms as it may deem fit with a view to see that effective steps are taken by the applicant for commencing the arbitral proceedings. In the present case, it is stated that the arbitrator appointed by the petitioner has not yet started the proceedings. 11. It is, therefore, directed that the arbitrator shall immediately commence proceedings within two weeks from today. The parties to complete their pleadings within six weeks of the arbitrator commencing the proceedings and the arbitrator to give his award within four months from commencement of the proceedings pursuant to this order.
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2000 (5) TMI 1016 - SUPREME COURT
Debt Recovery Tribunal - Transfer of pending cases - Held that:- Appeal dismissed. Learned single judge has chosen to give a grossly unreasonable and perverse interpretation to the provisions of the Act and Letters Patent of the Calcutta High Court in holding that the order passed by the Registrar in transferring the matter to the Tribunal is a nullity because the earlier order passed under section 24 was on the judicial side. The view expressed by the learned single judge is contrary to the purposes of the Act as explained by this Court in Allahabad Bank’s case (2000 (4) TMI 757 - SUPREME COURT OF INDIA). The learned Division Bench of the High Court was wholly justified in setting aside the order of the learned single judge.
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2000 (5) TMI 1015 - HIGH COURT OF GUJARAT
Winding up - Statement of affairs to be made to official liquidator ... ... ... ... ..... ed accounts in time and, therefore, also there was a delay in filing the statement of affairs. 10. I have considered the provisions of the Act, submissions made by the learned advocate in this behalf as well as submissions of the learned Liquidator also, I am satisfied that accused No. 9 has given cogent and convincing reasons which constitute reasonable excuse as contemplated under the provisions of the Act, and, therefore, in the interest of justice, instead of fine of more than Rs. 1 lakh (as per the provisions of the Act), I reduce the fine to Rs. 10,000 only on the accused No. 9, and accordingly accused No. 9 is directed to deposit the penalty before the Registry of this Court within 15-6-2000. The other accused who are on the record are discharged so far the filing of the statement of affairs is concerned. The other accused who are already deleted, this order will not affect them. 11. In view of the above, the criminal case is disposed of accordingly. Order accordingly.
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2000 (5) TMI 1014 - TAMIL NADU STATE CONSUMER DISPUTES REDRESSAL COMMISSION
State Commission - Jurisdiction ... ... ... ... ..... or the purpose of attracting the pecuniary jurisdiction of this Commission obviously for the reason that no Court-fee is payable for any amount claimed. We, therefore, feel that the claim in this action had been escalated to attract the jurisdiction of this Commission. Even assuming for argument sake that there is any deficiency in service on the part of the opposite parties, the quantum of compensation payable by them will definitely be only in a minimal sum. If the prayer in Column (c) of para 18 of the complaint is viewed in this perspective, it goes without saying that this Commission will not have any jurisdiction to entertain this complaint and the proper Forum before which the complaint has to be presented is the competent District Forum. 3. The complaint is, therefore, returned for presentation before the proper Forum, of course, after amending para 18 suitably. Time presentation is one month from today for presentation before the proper Forum. Complaint disposed of.
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