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Case Laws
Showing 101 to 120 of 419 Records
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1997 (8) TMI 421 - DELHI STATE CONSUMER DISPUTES REDRESSAL COMMISSION
Deficiency in service ... ... ... ... ..... disclose a lsquo consumer dispute rsquo in view of the decision of the Supreme Court in Morgan Stanley Mutual Fund v. Kartick Das, 1994 (2) CPJ 7 (SC) helds good only in so far as IFCI is concerned. That does not apply to the State Bank of India which was the collecting Bank. For these reasons, the appeal is allowed. Order of the District Forum is set aside and the respondent No. 1, State Bank of India, is directed to pay compensation amounting to Rs. 2,500 which, in our opinion, is just and fair compensation to the complainant. This order shall be complied with within four weeks failing which the complainant would be entitled to invoke jurisdiction of the Forum under section 27 of the Consumer Protection Act. The aforesaid amount has been fixed keeping in view the costs incurred by the complainant both in the District Forum as well as before this Commission. A copy of the order be conveyed to the parties as well as District Forum-II. The appeal is disposed of in these terms.
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1997 (8) TMI 406 - HIGH COURT OF KERALA
Winding up - Suits stayed on winding up ... ... ... ... ..... 6. Therefore, a reference to these decisions will lead to an irresistible conclusion that those claims which the Official Liquidator wants to enforce by taking advantage of section 446(2)(b) must be those claims which are not barred at the time of commencement of the liquidation proceedings. If the company is not able to enforce those claims on those dates, the Official Liquidator will not get any better right to enforce those claims. The Official Liquidator is only stepping into the shoes of the company as a representative of the company appointed by this Court to supervise the liquidation proceedings, and his actions are also governed by the ordinary law of limitation. Therefore, I am of the view that the claims involved in these cases are barred by limitation on the ground that on the date of commencement of the liquidation proceedings the claims are barred under the relevant articles of the Limitation Act, 1963. Therefore, these claims are dismissed. SCL q DECEMBER, 1997
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1997 (8) TMI 404 - HIGH COURT OF DELHI
Civil Courts not to have jurisdiction, Annual general meeting ... ... ... ... ..... quisite particulars (it must be noted that at this stage, I am not hearing the main suit). Lack of particulars, on which much has been said, is not such as to justify me to stay the decisions taken at the EGM held on 29-5-1997, which has already been passed in a meeting held on 29-5-1997, and approved by an overwhelming majority of share- holders. 15. In view of the above discussion, in my opinion, the application filed by the plaintiffs, bearing I.A. No. 4800 of 1997 has no merit and is liable to be dismissed. Accordingly, the same is dismissed. The application of defen- dant No. 1 bearing No. 5642 of 1997 is allowed and the ad interim order dated 27-5-1997, is directed to be vacated forthwith. Nothing stated hereinabove shall amount to expression of any opinion on the merits of the main suit pending trial. In the facts and circumstances of the case the parties are left to bear their own costs. 16. I.A. Nos. 4800 of 1997 and 5642 of 1997 stand disposed of in the above terms.
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1997 (8) TMI 401 - HIGH COURT OF KERALA
Winding up - Inability to pay debts ... ... ... ... ..... to the company as well as coffee curing factory have staked their claims. Under section 529A of the Act the claims of the workers stand in pari passu with those of the secured creditors. Therefore, it would not be appropriate for this Court now to close this company petition and to discharge the provisional liquidator by handing over the assets of the company. Therefore, in view of the disappearance of the original petitioner from the scene, the company petition has to be prosecuted before this Court in order to do justice to a large number of creditors who have staked their claims. For that ground also it is only just and proper to allow the Coffee Board to get itself so transposed as the original petitioner. Therefore, the Coffee Board is allowed to be substituted as the original petitioner. The petitioner is adjourned for a month and in the meanwhile, the Coffee Board is directed to effect necessary amendments to the petition as are necessary to make this order effective.
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1997 (8) TMI 381 - CEGAT, MADRAS
Classification - Demand - Limitation ... ... ... ... ..... e observe that the Hon rsquo ble Supreme Court in a number of decisions has held that longer period of limitation can be invoked only in cases where it could be shown that there was suppression of facts with the intention to evade payment of duty. In the present case, the appellant had been filing the classification list regularly and the same were approved also regularly and there is nothing on record to show that there was suppression of facts with the intention to evade payment of duty on the part of appellants. The plea of the appellant that the duty should not be demanded retrospectively cannot be counternamed in view of the decision of three Member Bench of the Hon rsquo ble Supreme Court reported in 1995 (76) E.L.T. 499 (S.C.) 1997 (71) ECR 480 wherein it is clearly held that the demand in the event of change of classification could be made for the passed period of 6 months. 17. emsp In view of the above, we dismiss the appeal of the assessee as also of the department.
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1997 (8) TMI 372 - CEGAT, CHENNAI
Classification ... ... ... ... ..... reasoning in the impugned order. He pointed out that the CCE (A) has followed the analogy of the construction method. He pointed out that no case has been made out to interfere with the order passed by the CCE (A). 5. emsp We have considered the submissions made by both the sides. It is seen that in the above cited decision of the Tribunal the Tribunal held that classification of paper faced laminated plywood would merit classification under Heading 4410.90 as an article of wood not elsewhere specified and the same analogy would apply in the present case also in view of the fact in this case the goods are decorated with cotton fabrics on one side and on the other side it is meshed cotton fabrics which is decorative in nature. It is seen that the CCE (A) has relied upon the above decision of the Tribunal and it is not shown as to how this principle cannot be applied to the facts of this case. In this view of the matter, we find no merit in the appeal and we dismiss the appeal.
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1997 (8) TMI 364 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... consequential refund is required to be granted in accordance with law. 4. emsp Learned Departmental Representative stated that while it is true that classification has been settled, the sanction of refund will be subject to the provisions of unjust enrichment and Hon rsquo ble Supreme Court rsquo s judgment with reference thereto. 5. emsp Learned counsel stated in reply that as per his information, no unjust enrichment is involved. However, he has no objection if the Assistant Collector wants to satisfy himself in this respect. 6. emsp In view of this position, the appeals are accepted with the observation that the consequential refund, if any due, would be governed by the ratio of the Hon rsquo ble Supreme Court judgment in the case of Mafatlal Industries Ltd. v. Union of India reported in 1997 (89) E.L.T. 247 (S.C.). 7. emsp The Assistant Collector may, therefore, consider the matter in accordance with law and the above observations and pass appropriate orders accordingly.
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1997 (8) TMI 363 - CEGAT, NEW DELHI
Sand - ‘Resin coated sand’ ... ... ... ... ..... ammed against a pattern, whether the sand is confined within a box or not, and where a hollow is created for pouring molten metal, sand mould is formed. Besides, the assertion based on the tariff item relating to moulds (general expression) and the exemption granted by the Government in respect of sand mould. Revenue has not produced any material to show marketability of sand mould. The sand mould operation consists merely of temporary use of sand, along with chemicals and resin to create a core for the purpose of pouring molten metal. That being so, sand mould is incapable of being marketed and has no marketability and as such is not marketable goods or excisable goods. rdquo In views of the above findings, we hold that duty will be payable on resin coated sand cleared for sale. However, when captively consumed, no duty shall be payable on resin coated sand. In the result, the appeals are disposed of in the above terms, with consequential relief if any, admissible under law.
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1997 (8) TMI 350 - CEGAT, NEW DELHI
Cotton fabrics - Exemption - Aid of power ... ... ... ... ..... nt of duty when they are subjected to any one or more of the processes listed in the Table. A condition is laid down in the Notification that if the cotton fabrics undergo any other process apart from the listed processes the exemption will not be available to such cotton fabrics. The processes of mercerising and folding with the aid of power do not find place annexed to the notification. As the cotton fabrics were subject to this process apart from the processes listed in the notification, therefore, the appellants are not entitled for the benefit of this notification. 6. emsp The process of mercerising undertaken by the appellants is admitted by the partner of the appellants rsquo firm and the statements of customers also corroborate this fact. The partner of the appellants rsquo firm also admitted that they are undertaking the process with the aid of power. 7. emsp In view of the above discussion, we do not find any infirmity in the impugned order. The appeal is dismissed.
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1997 (8) TMI 349 - CEGAT, NEW DELHI
... ...
... ... ..... Single Judge of the Bombay High Court from whose judgment an appeal was dismissed by a Division Bench of the Bombay High Court and which judgment is under challenge before us. The appeal is, therefore, dismissed with costs. rsquo 9. emsp The process of galvanizing as explained by the appellants shows that zinc dross is merely the impurities which arises as a result of the process of galvanisation of steel sheets and settle at the bottom and during same galvanizing process, ammonium chloride is used as a flux for cleaning the impurities from the steel sheets. This ammonium chloride when mixed with molten zinc also creates some impurities in the form of flux which floats to the surface. Therefore, we find merit in the submissions of the appellants that dross and flux skimmings of zinc are refuse. 10. emsp In view of the decision of the Hon rsquo ble Supreme Court in the case of UOI v. Indian Aluminium Co. Ltd., supra, the impugned order is set aside and the appeals are allowed.
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1997 (8) TMI 336 - CEGAT, CALCUTTA
... ...
... ... ..... vant as admittedly the Shunters are not being sold to Railways but are being cleared to their own Department of which the appellants are part. 8. emsp As regards the limitation, we find that the show cause notices have been issued long after a period of limitation of six months as provided under Section 11A. However, we find that the adjudicating authority has not discussed this aspect though this plea was raised, in passing, before the adjudicating authority. We find that there is no record showing that the assessments at the relevant point of time were final or provisional. In respect of the show cause notice dated 25-8-1984, we find that the duty-demand had been raised for the period from April, 1978 to February, 1984 i.e. even beyond the period of five years. As there is no finding of the authorities below on the point of limitation, we remand the matter back to the original adjudicating authority for de novo adjudication on this point. Appeals disposed of in above terms.
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1997 (8) TMI 335 - CEGAT, CALCUTTA
Clandestine removal - Evidence ... ... ... ... ..... cement which has been cleared by the respondent company clandestinely, is not sustainable inasmuch as there is no evidence on record in support of the above allegation. On the contrary, the respondents have produced sufficient evidence on record in the shape of the experts opinion in support of their submission that the quantity of 3400 M.T. of clinkers was over-entered in their records, as the production was being recorded on estimation basis. I also take note of the fact that the said detection of shortage of clinkers was made by the respondents herein and the Department was fully informed by them on their own. Even then, the Department did not issue them the show cause notice within a period of six months from the date of knowledge of the said shortage. Accordingly, I hold that the Order passed by the Additional Commissioner has been rightly set aside by the Commissioner (Appeals). There is no merit in the appeal filed by the Department. Accordingly, the same is rejected.
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1997 (8) TMI 328 - CEGAT, CALCUTTA
Demand - Limitation - Classification of goods ... ... ... ... ..... s the Departmental Authorities were definitely aware of the fact that the appellants were primarily engaged in the manufacture of the Diesel Shunters and the Diesel Engines were being manufactured by them for their captive consumption in the further manufacture of the Shunters, after getting the approval of the Price List. This fact should have been considered by the authorities below. In view of the latest authoritative pronouncement of judgments by the Apex Court in a number of cases that for invoking the larger period of limitation, ldquo intent to evade rdquo should be there. We, however, do not find that anything material was kept suppressed by the appellants herein from the Department, so as to make them arrive at a different conclusion. In the circumstances, we do not see any justification in invoking the larger period of limitation. Accordingly, the appeal is allowed by setting aside the impugned order. Consequential reliefs, if any, be given to the appellants herein.
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1997 (8) TMI 327 - CEGAT, MADRAS
Evidence - Penalty ... ... ... ... ..... facts of the case also. Here is a case wherein the partner of the appellant is getting away with a token penalty of Rs. 50,000/-. Here is a case wherein the department has not chosen to file any appeal with this type of penalty imposed on Abdulla. Further, it is seen that in imposing the penalty, the totality of the circumstances available in this case is to be looked into. As already stated by us ordinarily this amount of penalty Rs. 20 lakhs could not be said to be excessive. However, the aspect of imposition of low penalties on other persons is also another factor which has to be looked into by us. 12. emsp In the above circumstances, we are of the view that some reduction of penalty is merited in this case and accordingly, in the facts and circumstances of this case, we are of the view that ends of justice will be served if the penalty is reduced to Rs. 15 lakhs (Rupees Fifteen Lakhs only) and we order accordingly. But for this reduction the appeal is otherwise dismissed.
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1997 (8) TMI 320 - CEGAT, CALCUTTA
Iron - Foundry-grade iron i.e. Molten iron ... ... ... ... ..... satisfied. 5. emsp We have carefully considered the submissions of both sides. In view of the Tribunal rsquo s Judgement referred to above and the Commissioner rsquo s specific finding in the Order (Original) mentioned supra in de novo proceedings, to the effect that Molten Iron in these cases conforms to the specifications of iron specified in the Notification, we agree with the learned JDR that these matters are required to be remanded to the adjudicating authority rather than allowing the benefit straightaway because in the present cases as well, a finding is required from the adjudicating authority that the Molten Iron involved in these cases, conforms to the specifications of iron given in the Notification. Consequently, we remand the matters to the adjudicating authority for deciding them de novo in the light of the aforesaid observations. It will be for the assessee to prove that the Molten Iron in these cases conforms to the specifications of iron in the Notification.
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1997 (8) TMI 319 - CEGAT, MADRAS
Classification - Ballot Boxes - Clarification from Department ... ... ... ... ..... evices. The very purpose of using steel sheets of the type referred to and incorporating locking devices is to ensure protection against theft and/or fire. Having regard to these circumstances, we find no justification to differentiate between the Ballot Boxes in question and cash boxes and deed boxes covered by Heading No. 8303.00 and dealt within paragraph 3 of the HSN Notes referred to above. There is no genuine attempt to show that the Cash Boxes cannot be made of steel sheets of the type and size used in the instant case. Our attention has been drawn to the opinion of the Board reflected in the Hyderabad Collector rsquo s Trade Notice No. 163/90, dated 26-9-1990 seen at page T 24 of 1990 (50) E.L.T. taking the view that Ballot Boxes manufactured for the purpose of of 1989 elections attract Heading 8303.00. In our opinion, the instruction is correct. We find no ground to interfere with the impugned order passed by the Collector (Appeals), Hyderabad and dismiss the appeal.
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1997 (8) TMI 316 - CEGAT, CALCUTTA
Appeal - Abatement of appeals ... ... ... ... ..... d to M/s. RDB Industries Limited). The letter further has also drawn attention to the Honourable High Court rsquo s Order dated 29-11-1994 that lessee namely M/s. RDB Industries Ltd. shall not be liable to make the payments of pre-leased liabilities of the Company i.e. arrears of any of the dues of the Company to the creditors, secured or otherwise or any statutory liability including dues on account of Excise and Commercial Taxes or otherwise in any manner whatsoever. M/s RDB Industries Ltd., therefore, prayed that they may be excused from appearing for hearing on 8-7-1996 inasmuch as they have no interest as successor to the liquidated company. In view of the foregoing, we allow these appeals to be abated. The Miscellaneous Application No. 206/97 arising out of Appeal No. E/1926/88-C filed by the Revenue as also the Cross Objection No. 379/88-D filed by the assessee against the Appeal No. E/2308/88-D filed by the Revenue, get automatically closed in view of the above order.
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1997 (8) TMI 314 - CEGAT, MADRAS
Modvat - Duty paying documents ... ... ... ... ..... not be accepted before 31-12-1994 for Modvat purposes. Though, the dealer did not register himself by 31-12-1994, this event could be taken cognisance of only in respect of the invoices which may be issued after 31-1-1994. But that event cannot in our view in any way detract from the validity of the invoices which have been issued by the dealers. More particularly, when there was lot of confusion existing at the relevant time and on the representation by the trade a number of clarifications had been given. The invoices, which have been taken note of by the learned lower authority carried all the necessary particulars which were required to be furnished in the invoices issued by the dealer in terms of Notification Nos. 15/94, 21/94 etc. of there is nothing contra in this regard in ld. lower authority rsquo s order. 6. emsp We, in the similar circumstances, hold that Modvat credit would be available. We therefore find no force in the plea of the Revenue and dismiss the appeal.
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1997 (8) TMI 313 - CEGAT, MADRAS
Modvat - Duty paying documents ... ... ... ... ..... or the purpose of taking the Modvat credit. The learned JDR has reiterated the grounds of appeal. 5. emsp We observe that this is a case where the duty was demanded subsequent to the clearance of the goods in respect of the goods which were captively consumed. In such a situation the only evidence that would be available for payment of duty would be in the PLA register or other statutory records and in the absence of any documents, a certificate issued by the jurisdictional Superintendent can be taken to be a valid document for the purpose of taking Modvat credit which might be available to the respondents in terms of the learned lower appellate authority rsquo s order in the remand proceedings under Rule 57E. We do not find any force in the plea of the Revenue that the documents as held by the learned lower authority as acceptable could not be considered as a valid document for Modvat purposes. 6. emsp We in the circumstances, therefore, dismiss these appeals of the Revenue.
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1997 (8) TMI 312 - CEGAT, MADRAS
Modvat - Capital goods ... ... ... ... ..... tion commenced. In those circumstances, we were inclined to treat the declaration as having been filed within the period prescribed since there was a grey area in relation to the question whether declaration could be submitted by a person in the process of establishment of factory. But, such a grey area does not exist in this case. Going by the language of the Rule 57T of the Rules, the declaration ought to be filed within the prescribed time frame and the authority of the Assistant Collector to condone delay is limited by time frame. In these circumstances, the Assistant Collector was not justified in treating the case one where the requirement of Rule 57T of the Rules has been complied with. Collector (Appeals) was justified in holding that the appellant was ineligible to avail benefit of Modvat credit under Rule 57Q of the Rules in regard to the particular capital goods covered by the belated declaration. We find no ground to interfere. Accordingly the appeal is dismissed.
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