Back
G.A.BRAHMA DEVA, S.S.SEKHON
Rajashree Cement – Appellant
Versus
Commissioner of Central Excise, Belgaum – Respondent
Per G.A. Brahma Deva :This appeal arises out of and is directed against the Order-in-Appeal No. 422/99-CE dated 15.4.99 passed by the Commissioner of Customs
2. The appellants are engaged in the manufacture of cement and clinker falling under Chapter heading 25. The appellants during the period from October 1994 to March 1995 cleared 4891 MT of Cement to the Earthquake Relief and Rehabilitation work by availing the exemption under notification No. 128/94 as a special relief for Earthquake victim. The Show Cause Notice was issued asking why the duty on clinker used in the manufacture of cement which was cleared under exemption should not be recovered as the clinker was utilised by availing the exemption under notification 217/86. The Deputy Commissioner who adjudicated the proceedings confirmed the demand of Rs. 8,79,567/-. In appeal, the party has become unsuccessful.
3. It was the contention of the party that the demand was beyond the limitation of 6 months and further the exemption under Notification No. 128/94 allowed was also applicable to the clinker used in the same factory for the manufacture of cement. According to the Department, N
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
