Back
U.L.BHAT, K.SANKARARAMAN
Flex Industries Ltd. – Appellant
Versus
Commissioner of Central Excise, Meerut – Respondent
Per Justice U.L. Bhat : Appeal E/1047/94-A, though not posted for hearing along with Appeals E/435/96-A and E/436/96-A, has been heard along with the other appeals on the representation of both the sides that they are connected and may be heard and disposed together.
2. The common appellant undertakes manufacture of Printed Polyester films to make packing pouches falling under sub-heading no. 3923.90 of the Schedule to the Central Excise Tariff Act, 1985. Printing of films is done through the medium of Gravure Printing Cylinder. Cylinders are manufactured by fixing S.S. Shell of cylindrical shape over a pipe of stainless steel and the shell is subjected to copper electroplating. Designs of customers' choice are developed and computer transmitted on to the cylinders. The process involves a high degree of precision, expertise and artistry. Cylinders are manufactured to suit the needs of individual customers and thereafter P.P. films and pouches are manufactured and delivered to customers. Cylinder is covered by tariff sub-heading 5442.00. The prices of cylinders and films and pouches are fixed separately and a part of the price of cylinders (sets of four or five) is collected in
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
