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Case Laws
Showing 101 to 120 of 567 Records
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1997 (7) TMI 603 - KARNATAKA HIGH COURT
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... ... ..... r before the High Court in revision. Consequently the bar of jurisdiction under section 34(2)(b) would operate against the Board of Revenue qua such an order................... Once the entire appellate order being partly in favour and partly against the assessee becomes subject to the jurisdiction of the Appellate Tribunal, the bar of section 34(2)(b) against the revisional powers of the Board of Revenue would operate in its full swing and such an order of the Appellate Assistant Commissioner which is pending scrutiny before the Appellate Tribunal will go out of the ken of revisional jurisdiction conferred on the Board of Revenue under section 34. 5.. In the circumstances, therefore, the suo motu revisional proceedings initiated by the Joint Commissioner in terms of the notice impugned cannot be sustained. This writ petition accordingly succeeds and is hereby allowed. The impugned notice shall stand quashed leaving the parties to bear their own costs. Writ petition allowed.
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1997 (7) TMI 602 - KARNATAKA HIGH COURT
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... ... ..... there was an intermolecular change in the content of the substance was not decisive of the matter. They held that there was no use to which the groundnut oil could be put for which the hydrogenated oil could not be used and that there was no use to which the hydrogenated oil could be put for which raw oil could not be used. On the facts of the present case, in spite of the fact that sugar assumes the forms of patasa , harda and alchidana , they could be put to the same use as sugar. In our view the term sugar as used in entry 47 is wide enough to cover patasa , harda and alchidana . 9.. Unfortunately, the said decision of the Supreme Court was not brought to the notice of the learned single Judge. In the said view of the matter, the impugned order passed by the learned single Judge is set aside and it is declared that sugar candy is covered by Sl. No. 31-B of the Fifth Schedule to the State Act and therefore exempt from levy of tax thereunder. No costs. Writ appeal allowed.
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1997 (7) TMI 601 - ANDHRA PRADESH HIGH COURT
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... ... ..... ewing tobacco are excluded from the list of declared goods . This is perhaps for the reason that pan masala with or without tobacco which takes in its fold gutka , is included in chapter 21 under sub-heading 21.06. 28.. For all these reasons it cannot be said that Ordinance No. 3 of 1997 enhancing the rate of tax to 50 paise in a rupee on items falling under the said entry No. 194, is violative of sections 14 and 15 of the CST Act. 29. In the result, we find no merit in the writ petition it is accordingly dismissed. Having regard to the circumstances of the case, we make no order as to costs. 30.. Immediately after pronouncement of the judgment, an oral application under article 134-A of the Constitution for grant of certificate under article 132 of the Constitution to appeal to the Supreme Court, is made. In our view the case does not involve a substantial question of law as to interpretation of the Constitution, so the oral application is rejected. Writ petition dismissed.
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1997 (7) TMI 600 - SUPREME COURT
Whether the Regulation would apply to transfer of Government land to a non-tribal?
Whether the Government can grant mining lease of the lands situated in scheduled area to a non-tribal?
Whether the leases are in violation of Section 2 of the FC Act?
Whether the leases are in violation of Environment Protection Act, 1986 (for short, the 'EP Act')?
Held that:- It is an admitted position that five enclosures comprise of 426 acres of land occupied by the tribals in those villages. Re-survey started in 1990 jointly by Revenue, Forest and Mining Departments and was completed and the report was made on August 2, 1990. Though 14 villages with five enclosures were notified as Borra reserved forest in GOMs No. 2997 F & A dated October 31 1,1966, they stood excluded from reserved forest area. Therefore, the lands in the enclosures being cultivated by the tribals are their patta lands and are entitled to get pattas by the concerned officers. It is conceded on behalf of the respondents that the Government have no power to grant mining leases for these lands situated within the enclosures.
It is seen from the evidence that the mining leases were granted by the State Government or were transferred and retransferred with the sanction of the State Government from private individuals to juristic persons, the partnership firms or companies. The lands with mining area are situated either in the reserved forest or forest land or within the scheduled area. Therefore, all the mining leases or renewals thereof are in violation of the Fifth Schedule. Equally, mining leases/renewals of mining leases by the, State Government are in violation of Regulation 3(1)(a) read with Section 3(2) of the Regulation and F.C. Act. Therefore, they are all void.
The State Government, therefore, is directed to ensure that all concerned industrialists, be they natural or juristic person stop forthwith mining operations within the scheduled area, except where the lease has been granted to the State Undertaking, i.e., A.P.S.M.D. Corporation; they should report compliance of this order to the Registry of this Court within six months of the receipt of this judgment. The lessees of mining leases are directed not to break fresh mines; however, in the meanwhile, they are entitled to remove the minerals already extracted and stocked in the reserved forest area within four months time from today. All concerned authorities are directed to ensure compliance thereof. Even the State Undertaking carrying the mining operations, would be subject to the regulations under the FC Act and EPA. It would be open to the State Government to organise Co-operative., Societies composed solely of the Scheduled Tribes to exploit mining operations within the scheduled area subject to the compliance of the FC Act and EPA.
The appeal of Samatha are accordingly allowed. The judgment of the High Court stands set aside and directions are issued accordingly.
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1997 (7) TMI 599 - SUPREME COURT
Whether the age of superannuation of the non-teaching staff of the Osmania University should be raised to 60 years when the University has fixed the age of superannuation of the teaching staff of the University at 60 years?
Held that:- Appeal dismissed. The decision of the High Court that when the age of the teaching staff of the University has been increased to 60 years the age of superannuation of the non-teaching staff should also be changed in the similar manner in order to bring parity in the service conditions of the salaried staff of the University in obedience of the mandate under Section 38 (1) of the Act, is justified.
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1997 (7) TMI 598 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... pointed out by the learned Single judge, that would amount not to interpreting the sub-section but rewriting it. So this argument on the side of the appellant fails. It is not denied that it was conceded before the learned Single Judge that both for the proceedings under the Act and for the proceedings under the Central Sales Tax Act the respondent-firm had not been given adequate opportunity before adverse orders were made against it. So the learned judge had no option but to quash the orders against the respondent-firm. This part of the approach of the learned Single Judge obviously has not been open to argument in this appeal because of the concession made at the time of hearing of the petition of the respondentfirm by the learned Judge. So the argument has been confined only to one aspect and on that the conclusion is against the appellant as has been stated. This appeal fails and is dismissed, but there is no order in regard to costs. TULI, J.-I agree. Appeal dismissed.
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1997 (7) TMI 597 - SUPREME COURT
Public Interest Litigation-Petition filed for rehabilitation of children of Prostitutes-Held, such children have right to equality of opportunity, dignity, care, protection and rehabilitation, to be part of the mainstream of social life without any stigma-Mahajan Committee Report workable at National level-Suggestions in Mahajan Committee Report regarding child development and care centres requires to be examined-Children of prostitutes and even child prostitutes to be treated as `neglected juveniles' as defined in Juvenile Justice Act-No stigma to be attached to such children-To be rescued from redlight areas and temporarily shifted to Juvenile Homes-Thereafter to be rehabilitated-Establishing Juvenile Homes- Of- ficers in charge of Juvenile Homes to protect the children in Juvenile Homes-Mandatory obligation of State-Constituting Juvenile Welfare Board- Rescue and rehabilitation operation to be kept under Department of Women and Child Development under Union Ministry of Human Resources-NGOs to be associated with the rehabilitation work-Union Minister of Welfare to constitute a Committee within one month for evolving suitable schemes and to submit report within three months thereafter-State Govern-ments to implement the Schemes-Permanent Committee of Secretaries to be constituted to review the progress of the implementation of the Schemes-Periodical progress report to be submitted to Supreme Court-Juvenile Justice Act, 1986.
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1997 (7) TMI 596 - CEGAT, NEW DELHI
Modvat - Deemed credit - Scrap ... ... ... ... ..... onditional exemption the assessee has sufficiently discharged the burden by claiming the benefit of the deemed credit order and it is for the Department to disprove it. The original order does not perform this job as it proceeds on the assumption of the nature of the scrap without any documentary evidence to show that the scrap was in that form. I find that the Collector has also merely reiterated and confirmed the findings of the original authority. 5. emsp In the present case, there is no allegation in the Show Cause Notice that appellant took deem Modvat credit on the broken part of machinery etc. which are clearly recognisable as non-duty paid goods. It is only mentioned in the impugned order and on this ground the appeal was rejected. Ratio of the decision of the Tribunal in the case of Faucet Industry (supra) is fully applicable in the present case. Following the ratio of above mentioned decision of the Tribunal the impugned order is set aside and the appeal is allowed.
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1997 (7) TMI 595 - CEGAT, CHENNAI
Payment of duty - Time of payment ... ... ... ... ..... ory. We observe it is settled law that the duty required to be charged in respect of the goods in the condition in which these are cleared from the factory. Under the Central Excise Law the term, lsquo manufacture rsquo covers also the processes which are ancillary or incidental to the completion of the product. In the present case, the goods fabricated get completed after galvanisation in the hands of the appellants. The Hon rsquo ble Supreme Court in the case of Metal Box reported in 1995 (75) E.L.T. 449 has held that the duty required to be paid on the goods is in the form as these emerged in the hands of the appellants for clearance from the factory, as the duty has to be paid on the elements which go to enrich the value of the goods. 5. emsp We are therefore of the view the duty is in respect of goods fabricated by the appellants which were galvanised after the fabrication thereof has to be paid at the stage after galvanisation. 6. emsp The appeal is therefore dismissed.
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1997 (7) TMI 594 - CEGAT, NEW DELHI
Benefit of Notification ibid cannot be denied. ... ... ... ... ..... Assistant Collector, the articles which are made to order out of assessee rsquo s materials are not entitled for exemption. In the appeal filed by the Assessees, the Collector (Appeals) observed that interpretation by the Assistant Collector is not sustainable in law as Notification No. 131/81, dated 22-6-81 (as amended) does not postulate any such conditions. The only condition of the Notification is that articles of any of the precious metals falling under Chapter 71 are re shy made from old and used articles made from such metal or are re-conditioned, re-fabricated or subject to any other similar process. We find that the Assistant Collector has admitted that articles have been re-conditioned or re-made. In the facts and circumstances and in the absence of such condition in the notification, we do not find any infirmity in the conclusion arrived at by the Collector (Appeals) on this issue. In the view, we have taken, the appeal filed by the Department is hereby dismissed.
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1997 (7) TMI 593 - CEGAT, NEW DELHI
Accountal of goods - Confiscation - Demand - Clandestine removal ... ... ... ... ..... T. 655, the Tribunal held in the case of clandestine removal, the note book maintained by labourers containing entries is not dependable record in absence of supporting independent evidence. 19. emsp In present case the Revenue is relying on the entries made by the employees of the appellant. One of the employee was not examined by the Revenue. No investigation was made from other sources to corroborate the entries. Applying the ratio of the decision of the Tribunal in the case of Gagan Rubber Industries and in the case of Kashmir Vanaspati (supra), we set aside the impugned order in respect of demand of duty of Rs. 18,78,783.71 on 44812960 biris. 20. emsp In respect of penalty, we find that keeping in view the facts and circumstances of the case, the penalty on the firm M/s. Kamal Biri Factory is reduced to Rs. 50,000/-. M/s. Kamal Biri Factory is a properitory firm hence the penalty on the properitor Shri Khusnuder is set aside. The appeal is disposed of as indicated above.
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1997 (7) TMI 592 - CEGAT, NEW DELHI
Demand - Limitation - Extended period ... ... ... ... ..... e was no suppression on their part to invoke the extended period under the proviso of Sec. 11A they have not manufactured excisable goods since they had not marketed them as a small scale unit they were entitled to avail of exemption of Rs. 7.5 lac even when they do not hold small scale industries registration under Not. No. 175/86 and therefore, the show-cause notice is not maintainable. rdquo 5. emsp In the impugned order, the plea of time-bar was not discussed nor any finding was given by the Addl. Collector, Central Excise. 6. emsp In the present case, no specific commission or omission on the part of the appellants is stated in the show-cause notice as provided under Section 11A(1) of the Central Excise Act, 1944. Without going into the merits of the case, we find that the ratio of the judgment of the Hon rsquo ble Supreme Court in the case of C.C.E. v. H.M.M. Ltd. (supra) is fully applicable in the present case. The impugned order is set aside and the appeal is allowed.
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1997 (7) TMI 591 - CEGAT, KOLKATA
Manufacture ... ... ... ... ..... o. 2. emsp We have held in our judgment in the case of Shri Biswa Vijaya Industries v. Commissioner of Central Excise, Bhubaneswar vide our Order No. A-646/Cal/97, dated 30-4-97 1997 (96) E.L.T. 712 (T) that powdering of tobacco as aforesaid is not a process of manufacture and would not liable to duty. Relying on the said order, we allow these appeals with consequential relief to the appellants.
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1997 (7) TMI 589 - CEGAT, NEW DELHI
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... ... ..... er passed by the Collector of Central Excise (Appeals) and had restored the order passed by the adjudicating authority. 3. emsp Shri A.K. Agarwal, SDR reiterated the views taken by the Collector of Central Excise (Appeals). 4. emsp We have carefully considered the matter. We find that the matter is already covered by the Tribunal rsquo s earlier decision as referred to in Para 4 of the Final Order No. E/771/97-B1, dated 21-4-97 referred to above. The Tribunal had taken a view that while proper excise duty was payable on rotors and stators as parts of electric motors before their use in the manufacture of Monoblock Pumps, as such the electric motor in an identifiable form did not come into existence. Reference had been made to the Board rsquo s Circular Para 5 of the aforesaid order. 5. emsp Following the above decision, we do not agree with the view taken by the ld. Collector of Central Excise (Appeals) in this case and as a result, the appeal is allowed. Ordered accordingly.
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1997 (7) TMI 584 - HIGH COURT OF KERALA
Winding up – Overriding preferential payments ... ... ... ... ..... power to decide whether 4 per cent. interest or 10 per cent. has to be paid to the secured creditor. I feel that the interests of justice will be sufficiently met if this court adopts a via media in the matter of payment of interest. Reducing the claim of the secured creditor from 10 per cent. to 6 per cent. will be advantageous to all the parties. I am fortified to adopt such a course by the observations of the Supreme Court in Industrial Credit and Investment Corpn. of India v. Srinivas Agencies 1996 86 Comp. Cas. 255 1996 4 SCC 165 wherein it was held that it is for the court to decide the matter depending upon the facts and circumstances of each case. Under these circumstances, the Federal Bank and the workers are entitled to 6 per cent. interest on the amount paid to them for the period during which the interest is payable. It is made clear that this is subject to the liability, if any, to be cleared by way of the capital gains tax. The M.C. As are disposed of as above.
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1997 (7) TMI 577 - SUPREME COURT
Whether under the agreement the property in the chemicals was transferred by the company to the firm and by the firm to purchasers thereof?
Held that:- Appeal allowed. Neither the agreement nor the practice thereof indicates the transfer of the property in the said chemicals by the company to the firm.
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1997 (7) TMI 569 - SUPREME COURT
Whether the Government Ayurvedic College, Trivandrum, comes within the expression “State” occurring in section 2(viii) of the Act which defines “dealer”?
Whether the certificate issued by the Government ayurvedic college substantially satisfied the requirements of sub- rule (14) of rule 32 and form 25?
Held that:- Appeal allowed. As these questions have neither been dealt with by the sales tax authorities nor by the High Court. Initially, we thought of deciding these questions here. But, in the absence of material facts, it is not safe to decide these questions in this appeal. In such circumstances, we set aside the order and judgment of the High Court of Kerala and send these cases back to the High Court for deciding the questions referred to above.
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1997 (7) TMI 567 - SUPREME COURT
Whether ultramarine blue is a pigment, so that it falls under item 110 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, as contended by the sales tax authorities, or a chemical, so that it falls under item 138 thereof, as contended by the assessees?
Held that:- Appeal dismissed. The Madras High Court in the judgment under appeal rightly relied strongly on the Calcutta High Court decision Nilsin Company v. Collector of Central Excise [1983 (7) TMI 51 - HIGH COURT AT CALCUTTA] to come to the conclusion that ultramarine blue was a pigment and, therefore, liable to sales tax under item 110. Neither the assessees nor the sales tax authorities placed any evidence before the Tamil Nadu Sales Tax Appellate Tribunal or before the High Court.
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1997 (7) TMI 566 - SUPREME COURT
Whether Section 9(2) of the Central Act did not visualise any payment of interest?
Held that:- Appeal allowed. Section 9(2-A) makes applicable to the assessment, reassessment, collection and enforcement of Central sales tax the provisions relating to offences and penalties contained in the State Acts as if the Central sales tax was a State sales tax. But section 9(2-A) makes no reference to interest.
There is no substantive provision in the Central Act requiring the payment of interest on Central sales tax. There is, therefore, no substantive provision in the Central Act which obliges the assessee to pay interest on delayed payments of Central sales tax. Thus requirement of the 1st respondent's sales tax authorities that the appellants should pay interest at the rate of 24 per cent per annum on delayed payments of Central sales tax under the provisions of section 35-A of the State Act must, therefore, be held to be bad in law.
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1997 (7) TMI 553 - HIGH COURT OF ALLAHABAD
Company when deemed unable to pay its debts ... ... ... ... ..... n its business. It also employs about 300 persons and as the publication of the advertisement might have serious consequences and affect the business of the respondent-company, I consider it expedient in the interest of justice to stay the publication of the advertisement for a period of two months from today provided the respondent-company deposits a sum of Rs. 30 lakhs (the principal sum due) in two equal instalments. The first instalment of Rs. 15 lakhs shall be deposited by means of a bank draft in the name of the petitioner before this court within one month, thereafter. On the deposit of the said amounts further orders including payment of interest will follow. However, in case there is any default on the part of the respondent-company in complying with these directions, the petitioner can take steps to advertise the petition in accordance with rule 24 of the Companies (Court) Rules. List this case immediately after the expiry of one month from today for further orders.
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