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Case Laws
Showing 61 to 80 of 227 Records
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1995 (5) TMI 214
Annual general meeting, Issue of further capital, ... ... ... ... ..... i. There is considerable weight for this argument of the learned advocate. For these reasons, I am of opinion that all the three Resolutions passed by the majority of shareholders have to be approved and permission has to be granted to implement them. In that view, the applications are ordered as follows 39. O.A. No. 436/1995 in C.S. No. 1132/1994,0.A. No. 435/1995 in C.S. No. 1128/1994 and O.A. No. 220/1995 in C.S. No. 1128/1994 filed by the respective plaintiffs for injunction, are dismissed. A. Nos. 7151/1994 for direction to implement the Resolution Nos. 10 and 11, A. No. 1628/1995 for direction to implement the Resolution No. 12, in C.S. No. 1128/1994 are allowed. So also, A. No. 7153/1994 and A. No. 1631/1995 in C.S. No. 1132/1994 for direction to implement Resolution Nos. 10,11 and 12, are allowed as prayed for. A. No. 1312/1995 in C.S. No. 1128/1994 for a direction to the respondents to keep the money collected for beer project in a separate account is also dismissed.
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1995 (5) TMI 213
Consumer - Meaning of ... ... ... ... ..... etition No. 236 of 1994 wherein the identical question has been discussed by us in detail, the objections raised by the revision petitioner against the maintainability of the complaint filed by the respondent before the District Forum have to be upheld, following the dictum laid down in the said order. The orders passed by the District Forum and the State Commission are set aside on the ground that since the complainant cannot be regarded as a con- sumer, the orders passed in her favour in purported exercise of the powers conferred under the Consumer Protection Act, 1986, are illegal and without jurisdiction. This revision petition is accordingly allowed and in supersession of the orders passed by the District Forum and the State Commission, the complaint filed before the District Forum by the complainant is hereby dismissed. A copy of the order passed by us in Revision Petition No. 236 of 1994 will be appended to this order and will form part of this order. Petition allowed.
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1995 (5) TMI 212
Board of directors, Meetings of Board ... ... ... ... ..... de during the pendency of this application. 131. Mr. Banerji, the learned Advocate prays for stay of operation of the judgment and order passed today and submits that since the ad interim order has continued from 17-10-1994 it should be allowed to continue for one week more and the judgment and order should remain stayed for one week. 132. Mr. S. Sarkar, the learned Advocate for the respondent Nos. 2 to 5 opposes this prayer. Mr. Banerjee, however, submits that the resolution passed on 5-10-1994 should not be given effect to by the company for at least one week. Mr. Sarkar does not really oppose the same. Accordingly, the resolution passed on 5-10-1994 at the company s meeting will not be given effect to for one week from date. In that view of the matter no order is required to be passed staying the operation of my judgment and order passed to-day. 133. All parties concerned are to act on a signed copy of the operative part of this judgment and order on the usual undertaking.
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1995 (5) TMI 211
Share certificates ... ... ... ... ..... original certificates if it is lying with them. 9. The share certificate No. 25308 shall be cancelled by the petitioner-company and a duplicate share certificate would be issued to the respondent Rahul Agarwal, s/o Raj Kumar, within 45 days from today. 10. The trial court would take the cognizance against Rahul Agrawal and Ajay Agrawal. The action against the witnesses would be taken, if it is found that Ajay Agrawal has signed in the name of Rahul Agrawal. The action under section 116 may also be taken against the persons who are responsible for the said act of impersonation provided under the Act. So far as petitioners are concerned, no further proceedings would be taken against them. A copy of this order be sent to the Chairman, SEBI who may formulate the proper guidelines for protection/benefit of shareholder. The proceedings against the petitioner shall stand dropped. 11. The criminal miscellaneous petition stand disposed of in accordance with the directions given above.
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1995 (5) TMI 210
Officer who is in default – Meaning of, Court – Jurisdiction of, Company – Service of documents on members by, Shares certificate – Limitation of time for issue of certificate
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1995 (5) TMI 180
... ...
... ... ..... e. She has emphasised the responsibilities cast upon the Customs House Agent under the Customs House Agents rsquo Regulation but has not indicated as to how the Customs House Agent has flouted these regulations. The Collector (Appeals) has said the same thing as the Deputy Collector but has again not indicated the basis for the conclusion. 5. emsp It is evident that penalty under Section 114 of the Act cannot be imposed in the absence of any act or omission which would amount to abetment. No such act or omission has been spelt out against the Customs House Agent. The orders of the Collector (Appeals) is therefore, not sustainable. 6. emsp I allow this appeal by way of remand and direct that the case be adjudicated afresh by the Deputy Collector. The department shall be at liberty to file such evidence as it may consider necessary to establish the charges. The Custom House Agent shall also be heard and any evidence submitted, must be discussed, before passing a speaking order.
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1995 (5) TMI 179
Medicine - P & P medicine - Brand name ... ... ... ... ..... cea Drugs Pvt. Ltd. on whose behalf the respondents have manufactured the subject goods as loan licensee. In the Astra Pharmaceuticals (P) Ltd. case decided by the Supreme Court, a distinction had been made between house mark and product mark. It was laid down therein that the house mark rsquo which is usually a device in the form of an emblem, word or both is an identification of the manufacturer which is compulsory under Drug Rules. On the other hand, product mark or brand name which invariably a word or a combination of a word and letter or numeral is the one by which the product is identified and asked for. Accordingly, it was held by the Honourable Supreme Court that a monograph which only identifies the manufacturer would not make the medicine patent or proprietary 5. emsp Respectfully, following the pronouncement of the Honourable Supreme Court in the above case, we see on merit in the Department rsquo s appeals which are accordingly dismissed. Order dictated in Court.
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1995 (5) TMI 178
Manufacture - Fabrics ... ... ... ... ..... al Excise - 1990 (49) E.L.T. 326 (SC) 1990 (30) ECR 166. The Supreme Court observed, ldquo Counsel for the appellant sought to contend that the kraft paper was duty paid goods and there was no change is the essential characteristic or use of the paper after lamination. The fact that duty has been duty paid on the kraft paper is irrelevant for the consideration of the issue before us. If duty has been paid, then benefit or credit for the duty paid would be available to the appellant under Rule 56A of Central Excise Rules, 1944. 7. emsp The further contention urged on behalf of the appellant that the goods belong to the same entry is also not relevant because even if the goods belong to the same entry, the goods are different identifiable goods known as such in the market.... Therefore, the appellants rsquo contention on this aspect in the present appeal is unacceptable. In the result, we see no reason to interfere with the impugned order and the appeal is, therefore, rejected.
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1995 (5) TMI 177
SSI Exemption ... ... ... ... ..... ly the fact that the brand name lsquo cock rsquo was the property of another manufacturer, namely, Sri Kaliswari Firewoks will not come in the way of their availing exemption for their products, Serpent Egg which were different from the products made by the other manufacturer of fireworks. In view of this, he submitted that they have the decisions in their favour and accordingly the appeal may be allowed. 3. emsp Shri J.P. Singh, learned Departmental Representative while reiterating the contentions contained in the impugned order fairly conceded that the issue of classification and the identity of the product for purposes of classification stands covered by the Tribunal decisions. 4. emsp We have considered the submissions. We have perused the records and the authorities cited. We agree with the submissions made by the learned Counsel that their case is fully covered by both the decisions cited by him. Accordingly, we allow the appeal and set aside the order appealed against.
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1995 (5) TMI 176
Printed cartons exempt ... ... ... ... ..... Heading 48.08 and the Notes relating to corrugated paper or paper board is as follows ldquo Corrugated paper and paperboard Corrugated paper and paperboard results from processing the material through grooved rollers with the application of heat and steam. They may consist of a single corrugated layer or may be combined with flat surface sheets on one side (single faced) or both sides (double faced). Heavier boards may be built up with successive plies of corrugated paper or paperboard with alternate flat surface layers. The most common use of corrugated paper and paperboard is in the manufacture of corrugated containers. It is also used as protective packing material. The determining factor is clearly not as to how the corrugated board under Heading 48.08 is made of, but as to how printed carton is produced. This has been, further, settled by the Tribunal decision cited supra. In these circumstances, we find a lot of substance in the appeals, which are, accordingly, allowed.
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1995 (5) TMI 175
Set-off of duty ... ... ... ... ..... mdash the issue therein was the eligibility of the appellants rsquo products to the benefit of set off of duty in respect of TI 68 goods in terms of Notification No. 95/79 as amended by Notification No. 58/82 which grants exemption to specified excisable goods from so much of the duty of excise leviable thereon as is equivalent to the amount of excise duty plus Special Excise duty or Additional duty already paid on inputs (emphasis supplied). The word inputs has a wider connotation than the expression raw materials and component parts which is used in Notification No. 105/82. rsquo 7. emsp Applying the ratio of the judgments in the case of Rock Drill (India) Ltd. and the decision of the Kerala High Court (supra) and drawing the same analogy, we hold that the oils in dispute in the present appeal are not raw material or component parts and hence not eligible to the benefit of Notification No. 201/79, as amended. Accordingly, we uphold the impugned order and reject the appeal.
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1995 (5) TMI 174
Fire proof fabrics ... ... ... ... ..... said that the fabrics imported was required either for construction of the ship or for fitment to the ship. It is a personal equipment comprising protective clothing of material to protect the skin from the fire and from burns and scalding by steam. It is worn by the personal, and not fitted to the ship. In the circumstances, the present import did not satisfy the conditions of the exemption Notification. 10. emsp The Collector of Customs (Appeals) had observed that the department could not change its stand arbitrarily. The details of the earlier imports are not before us. On the basis of the facts in this case on record, we cannot say that the reasoning applied by the Assistant Collector of Customs, Air Cargo Complex, Suffers from any infirmity. 11. emsp Taking all the relevant considerations into account, we allow the appeal of the Revenue and set aside the impugned order-in-appeal, dated 27-4-1994 passed by the Collector of Customs (Appeals), Bombay, and order accordingly.
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1995 (5) TMI 169
Refund of duty paid twice over on the same goods ... ... ... ... ..... in the Rules India Limited and Doaba Coop. Sugar Mills Limited cases, Statutory autho-rities functioning under the statute are bound by the time limits stipulated there- under. Hence, I uphold the findings and dismiss the appeal on this ground. 7. emsp I find, however, that an alternative plea has been raised that the assessment for their goods covered by their RT-12 return of July, 1990 was provisional. In the case of provisional assessment time limit will apply from the date of finalisation of such provisional assessment. This factual aspect has to be looked into by the Assistant Collector as per the definition of the term ldquo relevant date rdquo in Section 11B of Central Excises and Salt Act, 1944. I accordingly allow the appeal and remand the case back to the Assistant Collector for de novo decision on this limited question relating to the plea that the assessment relating to their RT-12 return of July, 1990 was provisional. The appeal is disposed of on the above terms.
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1995 (5) TMI 168
SSI Exemption - Brand name ... ... ... ... ..... ds manufacutred were meant for APEDCL. It is pertinent to note that M/s. Technics India had manufactured the goods in the premises of APEDCL as per the conditions of the tender and therefore, there was no need for them to indicate any additional letters ldquo APEL rdquo on the voltage stabilizers to avoid any mixing up of the goods which they might have been manufacturing on their account and for others if the manufacure was in their own premises. APEDCL appears to have deliberately got the letter as already affixed. APEDCL were the ones who were going to sell the goods as their own goods, and M/s. Technics India were only jobbers for APEDCL. In view of the above, we hold that the order of the learned lower authority is not proper and not maintainable in law and the same is therefore set aside and the matter is remanded to the learned lower authority for deciding the issue afresh in the light of our observations above after affording the respondents an opportunity of hearing.
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1995 (5) TMI 167
Refund - Payment of duty under protest ... ... ... ... ..... and consequential refund, subject to the limitation of Section 11B, is ordered to be granted to the appellants. rdquo It is, thus, seen that the refund claims are filed in terms of the above-said order. The appellant paid the duty during the pendency of this proceedings. When there was a general protest filed by the appellant on 17-1-1986 (sic), in terms of that protest the refund claim from 25-1-1976 to 1-6-1981 is already granted. Therefore, in the facts and circumstances, we are of opinion that the above protest continues even after 1-6-1981 and this is a valid protest and the duty recovered from the appellant which was not legal as per the orders passed by the Tribunal cannot be retained by the Department in view of the above protest lodged on 17-1-1986, on the ground that another protest was not submitted by the party with effect from 1-6-1981 in terms of Rule 233B of the Central Excise Rules, 1944. In such circumstances, the appeal is allowed with consequential reliefs.
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1995 (5) TMI 166
Modvat - Fresh declaration when not needed ... ... ... ... ..... he details to be furnished of such goods, the declaration under Rule 57G requires the details of not only the final product but also the inputs used in or in relation to their manufacture. In the absence of the information regarding inputs, the declaration in the classification list may not serve any purpose in respect of Modvat. This, however, as stated above does not assume importance in the present case, as a regular declaration under Rule 57G was already there and the classification lists were not the first or the only declarations to be considered. 11. emsp The impugned orders are set aside and the appeals are allowed on the above mentioned terms. It will be open to the Assistant Collector to verify the credit of duty on the inputs admissible to them at the time of their switching over to the duty payment made after crossing the full exemption limit the duty admissible being in respect of the inputs used in or in relation to the final products cleared on payment of duty.
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1995 (5) TMI 165
Refund claim by buyer of goods ... ... ... ... ..... cted from him. In the present case, the duty was originally paid by the manufacturer under protest and inasmuch as the limitation cannot be taken to start so long as the protest subsists and until order on the protest is passed. In the present case, this order was passed on 29-4-1992. The limitation of six months in the context of clearances made on payment of duty under protest therefore has to be given a meaning. It is not as if once a protest has been filed notwithstanding the finalisation of the issue leading to the protest, no limitation can apply. Once the issue to which the protest pertains is settled by an order of the competent authority and that order is given effect to the limitation would run from that point of time. The learned lower authority rsquo s holding that limitation would start running from the date of finalisation of the matter by the order of the Asstt. Collector on the protest letter is therefore sustainable in law. The appeal is, therefore, rejected.
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1995 (5) TMI 164
Refund - Limitation when refund claimed on RT 12 - Double payment ... ... ... ... ..... im was advanced which stood rejected on technical grounds of requirement to file a separate application for the same. He therefore submits that the refund claim ought to be sanctioned and that the order passed by the Collector (A) is just. 5. emsp There is no denial to the fact that in the instant case that double duty has been paid. There is also no denial that D 3 declaration and the necessary entry in the PLA account as also in the RT 12 returns were made. It is only the formal application that has come at a later stage, when the double duty payment has been made and when the claim appears to have been made even in RT 12 returns at an appropriate time within the period prescribed under Section 11B of the Central Excise Act, the claim taken on the application at a later date should not come in the way of granting the refund which is otherwise legitimately due. The approach of the Collector (A) therefore does not warrant any interference and the appeal is therefore rejected.
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1995 (5) TMI 163
Reference to High Court - Gold Control ... ... ... ... ..... h the Act was repealed, the contention of the learned DR that by reason Section 6 of the General Clauses Act the proceedings instituted by issue of a show cause notice should be allowed to continue would merit consideration. I, therefore, agree with learned DR and hold that the Question of law arising as aforesaid would merit reference. In this view of the matter, I refer the following question of law arising out of the impugned order in terms of Section 82B of the Act to the Hon ble High Court - ldquo Whether the issue of a show cause notice would amount to commencement of proceedings within the meaning of Section 6 of the General Clauses Act, 1897 and whether service of the show cause notice prior to the date of the repeal of the Gold (Control) Act, 1968 is a legal requirement for continuance of the proceedings in terms of Section 6 of the General Clauses Act ? rdquo 6. The cross objection filed by the department is only in the nature of a counter and the same is dismissed.
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1995 (5) TMI 162
Tops - Synthetic tops ... ... ... ... ..... spinning of yarn, being basically a part of the spinning process by which a tangled mass of yarn is opened up prior to carding. From the appellant rsquo s own description, the fibre and yarn waste are subjected to various processes other than garnetting before they became a top. We do not find it possible to agree that these processes are only incidental to spinning by undergoing these processes the yarn is converted into a different commodity. The tops are an intermediate product between the fibre and the yarn the fact that the fibre and waste are combed in order to remove short fibre and to ensure proper orientation so as to be used for spinning a particular kind of yarn, worsted yarn, is of significance. In other words the processes are something more than a mere opening up of fibres. 6. emsp Fairchild rsquo s ....Dictionary indicates that tops are used for making worsted yarns and traded as such. This confirms our findings. 7. In these circumstances we dismiss the appeal.
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