Back
G.SANKARAN, JYOTI BALASUNDARAM
Bengal Chemicals and Pharmaceuticals Ltd. – Appellant
Versus
Collector of Central Excise – Respondent
Jyoti Balasundaram, Member (J)
1. All three appeals involve common issues and are hence disposed of by this common order.
2. The issues for consideration in these appeals are :-
(1) Whether "Phenol LB" is a drug, eligible for the benefit of exemption from duty in terms of Notification No. 234/82, dated 1-11-1982.
(2) Whether the demand of Central Excise duty on "Phenol LB" falling under item No. 68 of the erstwhile C.E. Tariff during the period from 1-3-1983 to 16-3-1985 is barred by limitation.
3. E/A 3197/88-C. - The facts of the case are as follows :-
The appellant, a Govt of India Enterprise, is the manufacturer of Phenyl under the name "Phenol LB" in its factory in West Bengal under drug licence issued by the Directorate of Drug Control, Govt of West Bengal. After introduction of Tariff Item 68 in the I Schedule to CESA 1944, with effect from 1-3-1975, the appellants had filed classification lists from time to time, claiming classification of Phenol LB as drug and the benefit of exemption under Notification 55/75, dated 1-3-1975 as amended, or Notification 104/82, dated 28/2/1982 or Notification 234/82, dated l-4-1982, as the case may be. The appellants had been clearing th
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
