Back
K.SREEDHARAN, C.N.B.NAIR
Hindustan Zinc Ltd. – Appellant
Versus
Commissioner of Central Excise, Jaipur – Respondent
Per Justice K. Sreedharan :
Appellant is a Public Sector Undertaking. The main produce manufactured by the appellant is zinc. In the process of manufacture of zinc, they get silver chloride as a bye product. The generation of silver chloride as a bye product was not revealed to the Department of Excise. Nor was duty paid on that product. Therefore, nine show-cause-notices were issued by the Jurisdictional Assistant Collectors, each covering periods less than six months invoking provisions contained in main Section 11 A. Total duty demanded under the above mentioned nine show cause notice came to Rs. 1,62,56,434/-.
2. Appellant disputed the claim put forth by the Department in the above mentioned nine show cause notices. They also claimed benefit of Notification No. 217/86-CE dated 2.4.86. Adjudicating Authority, namely, Commissioner negatived that point raised by the appellant and confirmed the duty demanded in the show cause notices totalling Rs. 1,62,56,434/-. The order passed by the Adjudicating Authority, namely, Order-in-Original No. 5/CE/JP-II/2000 dated 18.1.2000 is under challenge. This Tribunal by Final Order No. 761/99-C dated 24.8.99[reported in 1999 (35) RLT 245] too
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
