Back
JYOTI BALASUNDARAM
Motherson Automotive Tech & Engineering – Appellant
Versus
Commissioner of Central Excise, Chennai – Respondent
Per Jyoti Balasundaram :
The issue in dispute namely admissibility of refund claim of accumulated credit in respect of the impugned goods supplied to 100% EOU without payment of duty for further manufacture and export stands settled in favour of the assessees by the Tribunal's decisions in Manoj Handlooms Vs. CCE, Chennai - 2009 (91) RLT 805 (CESTAT-Che.)=2009 (240) ELT 158, Commissioner of Central Excise Vs. Shilpa Copper Wire Industries - 2008 (86) RLT 16 (CESTAT-Ahmd.)=2008 (226) ELT 228 and Final Order No. 1102/2009 dated 1.9.2009 [reported in 2010 (97) RLTONLINE 658 (CESTAT-Che.)] and Final Order Nos. 584 to 587/2010 dated 26.5.2010 in the case of the same assessees. Although the learned DR would seek to distinguish these decisions by relying upon the Apex Court's decision in Sandur Micro Circuits Ltd. Vs. CCE, Belgaum - 2008 (88) RLT 795 (SC)=2008 (229) ELT 641 (SC), holding that in the case of conflict between an exemption notification and Board's Circular, the notification prevails and it cannot be whittled down or its scope restricted by a circular, it is not applicable in the facts of the present case where no conflict between any notification or circular exists. Sinc
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
A lockout is justified if it is declared in response to an illegal strike or a strike that is in breach of a settlement or award.
The combination of eyewitness testimonies, recovery of the weapon used, and forensic examination results can establish guilt in criminal cases, even based on circumstantial evidence.
The conviction of an accused person under Section 27(3) of the Arms Act is not permissible in law if the accused is also charged with committing murder under Section 302 of the Indian Penal Code.
The court can enhance compensation based on the deceased's income and family dependency, and adjust the multiplier used by the Tribunal if found unjustified.
A valid signature must be in the candidate's own handwriting, as emphasized by the General Clauses Act and relevant case law.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
