Back
S.L.PEERAN, K.C.MAMGAIN
Kapardi Straw Boards – Appellant
Versus
Commissioner of Central Excise, Guntur – Respondent
Per K.C. Mamgain : This appeal is filed by M/s. Kapardi Straw Boards against Order-in-Appeal No. 66/01 (G) CE dtd. 19.09.2001 passed by the Commissioner of Central Excise (Appeals), Hyderabad.
2. Shri Sarabeswara Rao, Consultant appearing for the appellant, stated that appellants are manufacturers of straw boards falling under Sub-Heading No. 4807.92 of the Central Excise Tariff Act and they were availing benefit of Notification No. 7/97-CE dtd. 1.3.97 which was replaced by Notfn. No. 16/97 dtd. 1.4.97. The Assistant Commissioner without passing any order on their declaration under Rule 173B directed them to pay duty at tariff rate without any exemption for all clearances after Rs. 1 crore on the ground that Notfn. No. 4/97-CE specifically excludes the exemption thereunder to parties who were availing exemption under Notfn. No. 16/97. They made a representation vide their letter dtd. 26.11.97 to the Assistant Commissioner. However, the Assistant Commissioner vide his letter dtd. 19.12.97 informed them that Notfn. No. 4/97 is conditional notification which restricts availment of benefit under Notfn. No. 16/97 under conditions 13 or 14. The unit has to pay effective tariff rate o
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
