Back
G.SANKARAN, H.R.SYIEM, S.C.JAIN
Collector of Central Excise, Meerut – Appellant
Versus
Searsole Chemicals Ltd. – Respondent
G. Sankaran, Member (T)
1. The present appeal is directed against Order No. 251-CE/MRT/83, dated 19-11-1983 passed by the Collector of Central Excise (Appeals), New Delhi. By this order, the Collector (Appeals) upheld the contention of M/s. Searsole Chemicals Ltd. (hereinafter called the Respondents) that coated precipitated chalk was eligible for exemption from payment of Central Excise duty under Notification No. 23/55, dated 29-4-1955. The Assistant Collector had denied the benefit of this exemption and the Appellate Collector set aside the Assistant Collector's order and extended the benefit of the exemption.
2. We have heard Shri S.N Khanna, Departmental Representative for the Appellant and Shri T.M. Ansari, Advocate for the Respondents.
3. Notification No. 23/55 issued by the Central Government under Central Excise Rule 8(1) exempts several specified products from the whole of the duty leviable thereon under Section 3 of the Central Excises and Salt Act, 1944. The entry relevant for our present purpose reads as follows :
"Minerals, employed either as extenders, suspending agents or fillers or as diluents, namely : - Barytes, Bauxite, Bentonite, China Clay, Celestite, Limesto
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
