Back
S.L.PEERAN, T.K.JAYARAMAN
Toyota Kirloskar Motor Ltd. – Appellant
Versus
Commissioner of Central Excise (LTU), Bangalore – Respondent
Per T.K. Jayaraman : Both revenue and the assessee have filed appeals against Order-in-Original No. 17/2007 dt. 30.3.2007 passed by the Commissioner of Central Excise and Service Tax, Large Tax Payers' Unit, Bangalore.
2. Shri K.S. Ravi Shankar, learned advocate appeared on behalf of the assessee and Ms. Joy Kumari Chander, learned JCDR for the revenue.
3. We heard both sides. The assessee's are the manufactures of motor vehicles and also the bodies and chassis. They cleared 298 motor vehicles to the Government of Gujarat and other relief agencies in the context of relief and rehabilitation of earthquake victims in the State of Gujarat availing exemption under Notification No. 2/2001 dt. 27.1.2001. Further, they had also reversed 8% of the value of these motor vehicles in the cenvat credit account in terms of Rule 57AD of the Central Excise Rules. Revenue proceeded against the appellants on the ground that during the relevant period, the intermediary products which have been manufactured by the assessee namely the chassis and the engines are not entitled for any exemption Notification. Since the intermediary products are not entitled for the exemption, they are liable to pay du
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
