Back
B.B.GUJRAL, G.SANKARAN, S.D.JHA
Mukund Engineering Works – Appellant
Versus
Collector of Central Excise, Ahmedabad – Respondent
1. Passed this sixteenth day of February, 1983.
2. Appellants filed Revision Application before the Government of India which under Sub-section (2) of Section 35P of the Central Excises & Salt Act, 1944 (hereinafter called the Act) as amended by the Finance Act, 1980 (No. 2 of 1980) stands transferred to the Tribunal for disposal, as if it were an appeal presented before it.
3. Appellants are manufacturers of the goods called "Jockey Pulley" and are holding Central Excise Licence for manufacturing the same. The Appellants submitted the Classification Lists from time to time and whenever required under Rule 173-B of the Central Excise Rules, 1944 (hereinafter called Rules) which were approved by the competent authority and the goods were classified under Tariff Item No. 68. The goods were also assessed accordingly on their monthly Return in Form RT-12 from time to time. It appears that as per Tariff Advice No. 14 of 1981, dated 6-2-81 issued by the Central Board of Excise & Customs, a clarification was made regarding the applicability of Tariff Item No. 49 ("Rolling Bearings") to "Top Rollers, centering sleeve inserts and bearing with extrude shape".
The Superintendent of Central
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
