-
1984 (6) TMI 266
... ... ... ... ..... ach movie in the case of a producer is a separate and an independent industrial undertaking and, therefore, the provisions of Section 37(3D) are applicable and not those of Section 37(3A). 8. It may not be out of place to mention that our above interpretation is also justified on equitable grounds. The reason behind the provisions of Section 37(3D) appears to be that the advertisement expenditure on a new product including the movie/picture in the initial stages should be allowed in full as that is a bare necessity for the....... + More
-
1984 (6) TMI 265
... ... ... ... ..... f the relief granted or adjudication made. When there is no judgment to which finality could; be attached, no relief nor any adjudication could be regarded as having been granted or made. 9. For the foregoing reasons, in my opinion, the appeal preferred by the first and second respondents before the lower appellate court will require to be treated as not having been disposed of in accordance with law. The decree formally drawn up and duly signed will have to be treated as having no effect in the eye of law. The appeal will....... + More
-
1984 (6) TMI 264
... ... ... ... ..... n and needs constant medical attention. I am sure that the prison authorities will arrange for proper treatment of the respondent whenever the need for it arises. I am informed that in a criminal revision petition filed by one of the accused the High Court has stayed the trial of the case. The High Court is requested to dispose of the case early since the accused are all in judicial custody. The order of bail passed by the High Court was suspended by this Court by an order made on 4/06/1984 and the respondent was ordered t....... + More
-
1984 (6) TMI 263
... ... ... ... ..... rable clarity by the Calcutta High Court in the case of Mercantile Express Limited v. Assistant Collector of Customs wherein it has been held that the Revenue authorities like Customs and Central Excise are bound by their own earlier decisions, whether correct or incorrect, and they cannot rectify their wrong decisions in subsequent cases See also AIR 1968 Supreme Court 372, AIR 1961 Guj. 22, AIR 1968 Patna 284 and 1980 E.L.T. 752 (Guj.) . The Orissa High Court while dealing with an excise matter in the case of Orissa Fore....... + More
-
1984 (6) TMI 262
... ... ... ... ..... ;s office remaining closed is not reckoned in computing the period of 24 hours. In this connection, we have been referred, on behalf of the Company, to a Trade Notice No. 15/83 issued by the Additional Collector of Central Excise, Hyderabad, in which it is stated that holidays on which the Central Excise Office is closed are to be excluded for computing the aforesaid period prescribed under the various Central Excise Rules. It is not known if this Trade Notice is based on a relaxation granted by the Central Government in t....... + More
-
1984 (6) TMI 261
... ... ... ... ..... tive to that situation. It does not in any way effect the basic objective of Rule 56A that the quantum of duty paid on the raw material, contained in a unit or the finished product if it larger than quantum of duty per unit on the finished product, cannot be utilised by the manufacturer of the finished product merely because he happens to use that raw material in the production of an excisable product which carries a lower quantum of duty per unit. We also note that Rule 11, as it existed at the relevant time, provides for....... + More
-
1984 (6) TMI 260
... ... ... ... ..... ing subject to a duty of excise and were goods which were manufactured or produced in India they could not be removed unless duty at the rate set forth in the First Schedule to the Act was paid. He also referred to the judgment of the Gujarat High Court in the case of Alembie Chemical Workes Co. Ltd., Baroda v. Union of India and others 1979 E.L.T. (J 258) where the same view has been expressed. From these judgments, he argued that the rate of duty relevant to a transaction is the one prevalent at the time of removal of th....... + More
-
1984 (6) TMI 259
... ... ... ... ..... Notification No. 201/79 goods have to be received under cover of the relevant gate pass. The gate pass issued by the manufacturer of raw materials or components is a document valid up to the first point of its destination. By implication, therefore, set off is available only for the first receipts of the component parts from the manufacturer thereof. We also note that where goods are indented through agents, Government have prescribed a special procedure which admittedly has not been followed by the appellants in the prese....... + More
-
1984 (6) TMI 258
... ... ... ... ..... , we set aside the order of the Appellate Collector of Central Excise, Madras, appealed against and restore the order of the Asstt. Collector of Central Excise, Hosur Division, Hosur in C. No. V/1/30/60/81 T.3 dated 29-6-82. The amount demanded by the Assistant Collector shall be paid by the respondents within 30 days from the date of service of this order on the respondents. 8. During the hearing of the case, mention was made of the provisions of Section 11 which provides for recovery of sums of any kind payable to the Ce....... + More
-
1984 (6) TMI 257
... ... ... ... ..... o; to be constitutionally valid. 16. In the result, the petition succeeds and the impugned order is modified to the extent it denies the right to copies of statements and documents at the commencement of the trial. The petitioners would be supplied copies of statements, recorded under Section 161 of the Code, in the course of investigation, as also copies of documents, which were seized in the course of investigation, and are sought to be used at the trial, subject, however, to the rider that if the trial Court considers a....... + More
-
1984 (6) TMI 256
... ... ... ... ..... for to the satisfaction of the proper officer. This has not been done in the instant case. What could have happened to the missing goods is not relevant to an adjudication under Section 116 ; nor has this been attempted in the order of the Tribunal. This question is therefore, without any foundation. 5. Question (7) Once it is found that there is non-accountal to the satisfaction of the proper officer, imposition of penalty follows 6. Question (8) The quantum of penalty to be imposed is a matter of judicial discretion subj....... + More
-
1984 (6) TMI 255
... ... ... ... ..... n the prayer for high prerogative writs, on the negative plea of alternative remedy since the root principle of law married to justice, is ubi jue ibi remeduim. ... 11. In summation (a) duty was collected by the Department without authority of law; (b) the appellant came to know of its mistake in paying such duty when the Gujarat High Court delivered its judgment on 17th/18th March, 1972; (c) the writ petition was filed within 3 years thereafter; (d) restitution must be made. It is as simple as that. 12. The appeal is allo....... + More
-
1984 (6) TMI 254
... ... ... ... ..... or does it impose new duties in respect to the transactions which were complete at the time when the amendment came into force. It has been held by the Hon ble Supreme Court in the case of New India Insurance Co. Ltd. v. Smt. Shanti Misra (1976 AIR SC 237) that a change in law which relates to a change of forum is a change of procedural law and not of substantive law. Such a change of law operates retrospectively and, the person has to go to the new forum, even if his cause of action or right of action accrued prior to the....... + More
-
1984 (6) TMI 253
... ... ... ... ..... detract from the character of wholesale cash price; (j) once this was so, there was no question of any reduction in such prices for the ascertainment of the assessable value, except cost of transport, where permissible in terms of the ratio of the Supreme Court decision in 1983 E.L.T. 1896 (S.C.), adverted to supra. 6. Accordingly, we hold that the prices charged by the Appellant from their buyers, less excise duty, if included therein and such cost of transportation as is permissible in the light of the ratio in 1983 E.L........ + More
-
1984 (6) TMI 252
... ... ... ... ..... to be remanded to the Appellate Collector, now Collector (Appeals) for decision of the appeal on other grounds urged by the respondent other than Rules 9 and 49 of the Rules which are not available to the respondent in view of the amendment. 9. As a result of the discussion, the order passed by the Appellate Collector is set aside and the matter remanded to him for de novo decision in the light of new grounds urged by the respondent (appellant before the Appellate Collector) and the evidence produced before the Tribunal an....... + More
-
1984 (6) TMI 251
... ... ... ... ..... ults from an approval accorded by the proper officer of that assessment-such as the approval of the classification list-there can be an short levy of the kind that will attract Rule 10. 18. However, we have already decided in Order No. 253/84 dated 14th May, 1984 that the product produced by M/s. Bhor Industries, that is to say, the PVC coated paper was covered by Notification 68/76-C.E. Indeed it is not explained in the Collector s order why the product he calls PVC coated paper was not covered by that notification. We ha....... + More
-
1984 (6) TMI 250
... ... ... ... ..... force on 1-3-1979 and, as on 28-3-1979, there was no exemption granted in respect of the subject goods from this levy. As such, we do not think that the learned Counsel s contentions in this behalf have any force. It is not as if, in the facts and circumstances of the case, two views are possible and the notification (ad-hoc exemption order in the present case) has to be construed in favour of the assessee in the present case. In our view, no two views are possible. We do not accept the SDR s contention that the IOC has no....... + More
-
1984 (6) TMI 249
... ... ... ... ..... supplies of superior kerosene under bond under Rule 13 of Central Excise Rules to foreign bound aircraft. In the next sentence he explains why he said so. He said that the classification lists filed by the appellants have been approved including the levy of duty and the special excise with different dates of effect. It is clear from this order of the Assistant Collector that he is only correcting the classification list which needed correction. It also appears that this order was not preceded by any notice calling upon M/s....... + More
-
1984 (6) TMI 248
... ... ... ... ..... the Port Trust and if theft or pilferage had taken place before actual delivery to the consignees. As a matter of fact, this Regional Bench has been consistently holding following the decision of the Delhi High Court that the expression lost or destroyed appearing in Section 23(1) is not used in any narrow or particular sense but in a broader sense and includes the loss or destruction caused by whatsoever reason. 9. As has been stated earlier, the evidence adduced in this case established that the loss took place when the ....... + More
-
1984 (6) TMI 247
... ... ... ... ..... oms duty is concerned, is not, therefore, tenable. 7. As regards the question of countervailing duty, Item 32-CET reads Electric Lighting bulbs and fluorescent lighting tubes- (1) Vaccum and gas filled bulbs. (2) and (3) are not relevant. (4) All sorts, not otherwise specified. It is clear that only electric lighting bulbs, and not other bulbs, are covered by this item. It is also clear that an identical description in Item 60(2) of the erstwhile ICT was held by the Board to exclude bulbs specially designed for scientific ....... + More