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Showing 161 to 180 of 978 Records
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2009 (7) TMI 1234 - SUPREME COURT
Whether the order passed by Chief Electrical Engineer dated 11.12.1998 is amenable to judicial review on the touchstone of principles of natural justice?
Whether the Division Bench of the High Court is not justified in concluding "unless formality theory" need not have been followed by the respondents?
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2009 (7) TMI 1233 - SC ORDER
Valuation - whether the physician’s samples which are being sold by the respondents at a price, are required to be cleared on payment of duty at a value arrived at on the basis of the price of the comparable goods i.e. regular packs - the decision in the case of COMMR. OF CUS. & C. EX, DAMAN Versus SIDMAK LABORATORIES (INDIA) LTD. [2008 (9) TMI 360 - CESTAT, AHMEDABAD], where it was held that samples are not being cleared for free distribution but are being sold at factory gate and the wholesale price available at factory gate. In such scenario, the resort to the Valuation Rules, 1975 cannot be made - Held that: - the decision in the above case upheld - appeal dismissed - decided against appellant.
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2009 (7) TMI 1232 - SC ORDER
Valuation Customs - Second-hand photocopier machines imported - decision in the case of NEW COPIER SYNDICATE Versus COMMR. OF CUS., C. EX. & ST. (A), HYDERABAD [2008 (10) TMI 533 - CESTAT, BANGALORE] contested, where it was held that the revenue cannot reject the transaction value and proceed to determine the value under provisions of Rule 5 to 8 of the Customs Valuation Rules - Held that: - the decision in the above case upheld - present appeal dismissed.
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2009 (7) TMI 1231 - SUPREME COURT
Whether the conviction of the two appellants for committing criminal contempt of court is justified and sustainable?
Whether the procedure adopted by the High Court in the contempt proceedings was fair and reasonable, causing no prejudice to the two appellants?
Whether it was open to the High Court to prohibit the appellants from appearing before the High Court and the courts sub-ordinate to it for a specified period as one of the punishments for criminal contempt of court?
Whether in the facts and circumstances of the case the punishments awarded to the appellants can be said to be adequate and commensurate to their misdeeds?
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2009 (7) TMI 1230 - SUPREME COURT
Whether all the ingredients of an offence, viz., demand, acceptance and recovery of the amount of illegal gratification have been satisfied?
Whether the version of the complainant was true?
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2009 (7) TMI 1229 - SC ORDER
Classification of product Appy Fizz (juice) - decision in the case of COMMISSIONER OF C. EX., BHOPAL Versus PARLE AGRO PVT. LTD. [2008 (3) TMI 67 - CESTAT NEW DELHI], contested, where it was held that drinks based on fruit juice are specifically classifiable u/h 22029020, as per the certificate, the product in question contains 23% of apple juice, therefore, classifiable u/h 22029020 not u/h 22021010 as aerated water - Held that: - the decision in the above case upheld - appeal dismissed - decided against Revenue.
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2009 (7) TMI 1228 - SC ORDER
... ... ... ... ..... y condoned. The Civil Appeals is dismissed.
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2009 (7) TMI 1227 - SC ORDER
... ... ... ... ..... y condoned. The Civil Appeal is dismissed.
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2009 (7) TMI 1226 - SUPREME COURT
Whether the writ petition by the respondent was not maintainable, in view of clause 17 of the lease agreements dated 11.4.1989, 10.5.1990 and 29.4.1991 providing for settlement of disputes by arbitration ?
Whether the recommendation by the Hiring Committee was binding on the appellant and whether the respondent- landlord could enforce payment of the rent recommended by the Hiring Committee ?
Whether the directions issued by the High Court in the impugned order dated 31.8.2006 are warranted or justified ?
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2009 (7) TMI 1225 - SC ORDER
... ... ... ... ..... iled in the Bombay High Court. 4. In our view, such a writ petition ought to have been filed by the Department before the Delhi High Court. The Bombay High Court had no jurisdiction to decide upon the validity of the Order passed by Settlement Commission, New Delhi. In fact the respondent herein had instituted a Petition being Writ Petition No. 15836 of 2006 in the Delhi High Court on a collateral issue, which stands disposed of. Hence, in our view, Department had chosen a wrong forum. 5. In the circumstance, if so advised, it is open to the Department to move the Delhi High Court against the order dated 30th June, 2006 passed by the Principal Bench of the Settlement Commission. We make it clear that in case the Department moves the Delhi High Court against the Order dated June 30, 2006, observations made by the Bombay High Court in para 3 will not be taken into account. We express no opinion on merits. 6. The Special Leave Petition is disposed of accordingly.
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2009 (7) TMI 1224 - GUJARAT HIGH COURT
... ... ... ... ..... w of the matter, order dated 02.07.2009 passed in SCA No. 5193 of 2009 is substituted and shall read as under “Rule returnable on 13th August 2009. Learned Advocate Mr. K.N. Shastri waives service of Rule for respondents nos. 1 to 3. Learned Advocate Mr. R.D. Dave waives service of Rule for respondent no.4. In the meantime, ad-interim relief in terms of para 22(B) is granted.” 3. With the above clarification, this application stands disposed of.
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2009 (7) TMI 1223 - DELHI HIGH COURT
Detention of person - territorial jurisdiction - Maintainability of petition - Held that: - even if we are to consider the question of territorial jurisdiction from the standpoint of Article 226 (2) of the Constitution of India, this Court would certainly have jurisdiction to entertain the present writ petition - whether the present case is viewed from the standpoint of Article 226(1) or from the standpoint of Article 226(2), this Court would have territorial jurisdiction to entertain the present writ petition.
Validity of detention order - the retraction letter of Kiran Vora dated 28.02.2001 had not been placed/ considered by the detaining authority - case of petitioner is also that the detention order has lost its relevance due to efflux of time - Held that: - the detention order in the present case has lost its relevance through the combined effect of passage of time and lack of any evidence of any prejudicial activity on the part of the proposed detenu (Mukesh Vora) - the fact that this writ petition is maintainable even at the pre-execution stage coupled with the fact that in the passage of over eight years since the passing of the detention order, there is no evidence on record of any prejudicial activity on the part of the proposed detenu Mr Mukesh Vora, in itself is sufficient for us to conclude that the detention order has lost its relevance today.
The detention order be cancelled - petition allowed.
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2009 (7) TMI 1222 - SC ORDER
Demand on the amount collected by the appellants from their clients as consideration for construction and transfer of residential houses - scope of “construction of complex” - the decision in the case of MACRO MARVEL PROJECTS LTD. Versus COMMR. OF SERVICE TAX, CHENNAI [2008 (9) TMI 80 - CESTAT, CHENNAI] contested, where it was held that construction of individual residential units are not subject to levy of service tax - Held that: - the decision in the above case upheld - appeal dismissed - decided against Revenue.
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2009 (7) TMI 1221 - DELHI HIGH COURT
... ... ... ... ..... n to direct that the respondent No.1 shall be entitled to all the consequential benefits and any adverse remark made in the CR on account of minor penalty should also be expunged, despite the fact that the respondent No.1 was yet to reply to the memorandum and the Disciplinary Authority was yet to apply its mind as to whether to impose any penalty or not upon the respondent No.1. We fail to appreciate how there could have been any adverse remarks in the ACR of the respondent No.1 on account of minor penalty, when no penalty, as such, has been imposed upon the respondent No.1. Similarly, the order granting all consequential benefits to the respondent No.1 is also meaningless as this is not the case of the respondent No.1 that he has been denied any benefit on account of initiation of minor penalty proceedings against him. 15. For the reasons given above, the Writ Petition is allowed and the order dated 25.7.08 passed by the Central Administrative Tribunal is hereby set aside.
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2009 (7) TMI 1220 - DELHI HIGH COURT
... ... ... ... ..... ization. The facts of the present case clearly demonstrate that such interference was warranted at this stage itself for doing substantial justice in the matter. 21. As noticed above, action against the respondent was initiated on the basis of a pseudonymous complaint; the alleged allegations, when seen in the backdrop of the record and explanation, do not constitute „misconduct‟; on the basis of such pseudonymous complaint of July 1995, charge sheet came to be issued only in May 2007, that too when the respondent had already been cleared for promotion as Chief Commissioner of Central Excise by the DPC, which was even approved by the ACC. These factors, taken independently, might not have been serious. However, cumulative effect of all these aspects gives an indication that the issuance of charge sheet upon the respondent at this juncture was not a bona fide move on the part of the petitioners. Accordingly, we dismiss this writ petition with no order as to costs.
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2009 (7) TMI 1219 - SUPREME COURT
Whether arbitrator has the power to award the interest pendente lite, and if so on what principle?
Whether the respondent shall be entitled to interest?
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2009 (7) TMI 1218 - SC ORDER
Appeal/Reference to High Court - Question of fact - the decision in the case of COMMISSIONER OF C. EX., CHANDIGARH Versus NIRMAL KUMAR AGGARWAL [2008 (7) TMI 409 - PUNJAB & HARYANA HIGH COURT] contested - Held that: - delay dismissed.
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2009 (7) TMI 1217 - MADRAS HIGH COURT
Scope of input service - Rule 2(l)(1) of CENVAT Credit Rules, 2004 - scope of place of removal - Section 4(3)(c) of Central Excise Act
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2009 (7) TMI 1216 - ITAT - BANGALORE
... ... ... ... ..... er extent. 9. Section 80G(5)(iv) do specify that the institution or fund has to maintain regular accounts of its expenditure. Accordingly the trust has maintained proper books of accounts and maintained records which are very much evident from the audit report and the certified copy of the balance sheet, income & expenditure account, receipt & payment account issued by the Chartered Accountant of the trust (pages nos. 21 to 29 of the paperbook). It is also pertinent to note that the trust had been enjoying recognition u/s. 80G(5)(vi) of the Act since 20.12.2005, after being granted recognition u/s. 12AA(1)(b)(i) of the Act w.e.f. 14.1.2005. 10. Considering all these facts and circumstances of the case, we are of the opinion that the assessee trust deserve to be granted renewal of recognition under section 80G(5)of the Act. It is ordered accordingly. 11. In the result, the appeal of the assessee is allowed. Pronounced in the open court on this 30th day of April, 2010.
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2009 (7) TMI 1215 - BOMBAY HIGH COURT
... ... ... ... ..... se of The Director of Income Tax (International Taxation) V/s. NGC Netwock Asia LLC in Income Tax Appeal No.1037 of 2008 decided on 14th January, 2009. In this view of the matter, no substantial question of law arise in these appeals. Both the appeals are, therefore, dismissed in limini with no order as to costs.
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