Back
GOWRI SHANKAR, P.S.BAJAJ
Hindustan Gas & Industries Ltd. – Appellant
Versus
Commissioner of Central Excise & Customs, Baroda – Respondent
Per Gowri Shankar:
The appellant manufactures malleable cast iron inserts. It is common ground that these inserts are only used to fasten the rails of a railway line to concrete sleepers, and that the ultimate user of these sleepers is the Indian Railways. The purchasers of these inserts are either the railway themselves or manufacturer of concrete sleepers, who sell them to the railways. It is also not in dispute that in every case, inspection of these inserts is to be conducted by Rail India Technical and Economics Services (RITES for short), the inspection and research agency of the railways. In terms of their contract with the railways, both the appellant, when it sells the sleepers, and the sleeper manufacturers, when they buy them from the appellant, are required to get these inserts inspected and approved by RITES before they purchase them and fitted in their sleepers. The question in this appeal is the includability of the charges paid to RITES for the inspection conducted by it. In the order impugned in this appeal, the commissioner has held that these charges were not optional since the goods could not be sold without the inspection and that they were includable in th
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.
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
