Back
G.SANKARAN, H.R.SYIEM, S.C.JAIN
Ajanta Cements – Appellant
Versus
Collector of Central Excise, Patna – Respondent
S.C. Jain, Member (J)
1. The facts in brief are that the appellants started manufacturing the product known as 'Plastwel' some time in the year 1982, but they did not obtain any Central Excise licence under the belief that it would be covered under Tariff Item No. 68 and exempted. On 28-4-1983, the Assistant Collector of Central Excise, Ranchi, issued a show cause notice C.No. V(23)(15)29/83/2990 to the appellants, alleging inter alia that they had contravened the provisions of Rules 174, 9, 52-A, 226, 173-B, 173-C, 173-F and 173-G of Central Excise Rules, 1944, inasmuch as they had manufactured and removed a variety of cement known as 'Plastwel' falling under Tariff Item No. 23(2)-C.E.T. without having proper licence in form L-4 and without fulfilling other formalities under the various provisions of the Central Excise Law. It was alleged in the notice that the party had removed 232 bags each containing 50 kg. of 'plastwel' (cement) during the period from 13-8-1982 to 25-3-1983 valued at Rs. 68,059.08 involving Central Excise duty amounting to Rs. 29,945.99 by resorting to mis-statement.
2. The appellants in their reply mentioned that they never made any mis-statement; that the
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
