Back
S.S.SEKHON, KRISHNA KUMAR
Commissioner of Central Excise, Aurangabad – Appellant
Versus
Godavari Manar S. S. K. Ltd. – Respondent
Per S.S. Sekhon : This appeal is filed by Revenue. The respondents are manufacturers of sugar and molasses.
2 (a) The brief facts, as narrated in the EA-3 filed are :-
"The assessee have cleared molasses at two different prices viz. Rs. 601/- PMT and Rs. 575/- PMT, during the months of August, 95, the molasses were drawn from the same steel tank and there could be difference in grade or quality of molasses. Therefore, SCN was issued by Range Superintendent vide F.No. RII/GMSSK/SCN/95/1169 dtd. 2.11.95 demanding the differential duty of Rs. 2,636/- calculating at the rate of Rs. 601/- PMT for the entire quantity cleared during the month.
The Assistant Commissioner, Central Excise, Nanded vide his OIO No. 71/96 dtd. 9.1.96 has withdrawn the SCN holding that the normal practice of sale of molasses is through calling for Tenders. After checking the bidding a contract is entered into sale to the bidder who wins the tender. Thus, in case of sales through contracts, each contract is signed for a different price depending upon the quotations. All the molasses sold against a particular contract is sold at that price regardless of on what date the molasses is physically lifted. In the inst
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
