Back
P.K.DESAI
Commissioner of Central Excise, Ahmedabad – Appellant
Versus
Kashiram Textile Mills (P. ) Ltd. – Respondent
Per P.K. Desai :Today the matter was listed for admission. However, considering the issue involved, the entire appeal is taken up for hearing.
2. This appeal by the Department is directed against the Order-in-Appeal No.240/95 (93-AHD)CE/Collr./95 dt. 14.8.95, setting aside the Order-in-Original No.42/93 dt. 28.4.93 of the Assistant Collector of Central Excise, Ahmedabad.
3. The respondents filed a refund claim for Rs. 45,000/- on 8.10.91, for the amount paid during the period 23.1.90 to 12.3.90. The Show Cause Notice was issued on 25.3.92 for adjudicating upon the same refund claim. However, the Assistant Collector sanctioned the refund claim against the said decision, the department went in appeal before the Collector (Appeals), pleading that the issue of unjust enrichment had not been properly considered by the Assistant Collector. While dismissing the appeal of the Department, however the Collector (Appeals) held that though the order of the Assistant Collector was liable to be set aside on the issue of unjust enrichment and refund sanctioned was not proper, rejected the appeal of the Department holding that for filing an appeal vide Section 35-E of the Central Excise & Salt
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
