Back
J.H.JOGLEKAR
Commissioner of Customs & Central Excise, Ahmedabad – Appellant
Versus
Jai Ambe Plastex Industries – Respondent
Per J.H. Joglekar :
The respondents were not present. I have heard Shri A.K. Jain, learned DR for the Revenue.
2. The assessees had filed a refund claim of the duty paid on card cans on the ground that no duty was leviable. Show cause notice was issued alleging that the applications were barred by limitation and also that the claim was not substantiated by proper document. The principle of unjust enrichment was also invoked. The Assistant Commissioner in his order held a portion of the refund claim as barred by limitation and denied the remaining portion of 4,94,112.24 since the assessees had passed on the burden of duty to their buyers. Against this order the assessees filed an appeal. Before the Commissioner (Appeals) the assessee took the plea that what was paid by them should not be considered as duty but as deposit. The Commissioner accepted this ground and held that the principle of unjust enrichment did not stand attracted on this ground. He further directed that the refund being admissible be adjusted against duty payable on the intermediate goods namely plastic sheets. Against this order the appeal has been filed by the Revenue.
3. I find no ground for the Commissioner (
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
