Back
S.VENKATESAN, M.GOURI SHANKAR MURTHY, M.SANTHANAM
Pyrites Phosphates and Chemicals Ltd. – Appellant
Versus
Collector of Central Excise, Madras – Respondent
M. Gouri Shankar Murthy, Member (J)
1. The facts in this Appeal, in a brief compass, are :-
(a) the Appellant had been manufacturing Rock phosphate;
(b) the maximum price at which Rock phosphate could be sold was controlled in terms of the provisions of the Essential Commodities Act and the Fertilizer Control Order, 1957 during the relevant period between 14-2-1977 and 31-3-1977 and consequently its assessable value during the material time was to be ascertained in terms of Section 4a (ii) of the Central Excises and Salt Act, 1944 (the Act, in short) on the basis of such controlled price ;
(c) the Appellant would appear to have excluded the expenditure incurred in transport of the raw material (required for the manufacture of the Rock phosphate in the shape of phosphate in lumps) in the ascertainment of the assessable value of the finished product and accordingly computed the excise duty leviable, while, separately, claiming it from the customers. In other words, the price required to be recovered by the Appellant was the controlled price. Nevertheless, the expenditure in transport of the raw material was separately claimed in their invoice in addition to the controlled price. 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
