Back
S.KALYANAM
Maduranthagam Co-Op Sugar Mills – Appellant
Versus
Collector of Central Excise, Madras – Respondent
S. Kalyanam, Member (J)
1. This appeal is directed against the order of the Collector of Central Excise (Appeals), Madras dated 24-10-84 confirming the order of the Assistant Collector of Central Excise, Madras dated 7-6-84. Maduranthagam Co-op. Sugar Mills is the appellant and the issue that arises for determination is with reference to the duty payable and paid by the appellant in respect of the clearances of sugar effected during the period from 1-3-1983 to 26-4-1983. Originally, Notification No. 99/81-CE dated 3-4-1981 was in operation in respect of the basic excise duty and additional excise duty payable on levy and free sale sugar. This notification was later amended by Notification Nos. 28 and 29/CE of 1983 dated 1-3-1983 under which the rate of basic excise duty and additional excise duty payable on the clearances of levy sugar was fixed at Rs. 19/- per quintal. It should be noted, in this context that the said two notifications, namely 28 and 29 of 1983 dated 1-3-1983 dealt only with the basic excise duty and additional excise duty on clearances of levy sugar and did not deal at all with the clearance of free sale sugar. In respect of the free sale sugar, the original
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
