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Judgment Search Results Home > Cases Phrase: comparative chart of corresponding sections of 1983 act Year: 2002 Page 1 of about 17 results (0.075 seconds)

May 24 2002 (TRI)

Modi Alkalies and Chemicals Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : May-24-2002

Reported in : (2002)(82)ECC602

..... may be done based on the assessable value of punjab alkalies. in either case, computation should be on the basis of assessable value for corresponding date/period or in its absence on the basis of assessable value worked out on weighted average basis. we make it clear that we ..... adopted of punjab alkalies were fair and reasonable as they were adopted only after averaging. he also produced a chart in support of the contention that the assessable values adopted compared favourably with the assessable of sffi. the learned dr submitted that valuation was in conformity with rule 7 of ..... , the impugned order is right in demanding duty short levied and short paid by invoking the longer period as per proviso to section 11a of central excise act.8. serious contest in the appeal proceedings has been raised only about the method of quantification. the appellant's contention that the ..... from the price data made available by both sides that the price of liquid chlorine was fluctuating vastly during the relevant period. adopting the actual comparable value (as against simple average assesssable value) or weighted average would elimit or limit errors in computation. the short levy is required to be ..... the coming into force of section 11ab. the demand for interest, therefore, is without legal sanction. it is set aside. (i) the amount of short levy shall be re-computed by the adjudicating authority based on the assessable value of sffi for liquid chlorine for the corresponding period. the appellant shall .....

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Jan 16 2002 (TRI)

Bharti Telecom Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-16-2002

Reported in : (2002)LC588Tri(Delhi)

..... of board of directors. the tests to be applied in order to find out whether buyer is a related person of the seller as contemplated by section 4(4)(c) of central excise act, has been explicitly settled by the apex court in union of india and ors. v. atic industries ltd. -1984 (17) e.l. ..... is clear and irrebuttable evidence of mutuality of interest between them both directly and indirectly and as such they are related persons within the meaning of section 4(4){c) of the act. after referring to the shareholders' agreement entered into between m/s. siemens ltd. and m/s. bharati telecom ltd. for creation of ..... that there is mutuality of interest between btl and stl. we hold that btl and stl are not related persons as defined under section 4(4)(c) of the central excise act.23. the commissioner has referred to certain statements made by shri rakesh sood in support of his finding that stl is interested in ..... .the commissioner rejected the contentions raised by the appellants and held that both btl and stl are related person within the meaning of section 4(4)(c) of the central excise act. the commissioner took the view that btl and stl are only wearing the masks of two separate and distinct legal entities and the ..... a chart showing the comparative values at which the model tps was sold to dot and to stl. in the year 1993-94 this model was sold at the price of rs. 530/- per piece to dot and at rs. 534/- per piece when it was sold to independent distributors. in 1994-95 the corresponding prices were .....

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Sep 13 2002 (HC)

Mahindra and Mahindra Limited Vs. Union of India (Uoi) and ors.

Court : Mumbai

Decided on : Sep-13-2002

Reported in : 2002(6)BomCR433; (2002)4BOMLR885; 2003(1)MhLj724

..... rs. 3,59,45,487.40. it was also threatened as to why a penal action under the said act should not be initiated apart from the recovery under section 11a. detailed charts supporting the claim were also enclosed along with this annexure. it is at this stage that the petition was filed ..... not seek review of the approved price list, there was no justification in attempting to revoke the already approved assessable value. there was further correspondence between the parties thereafter also with respect to this show cause notice.7. the second show cause notice dated 4th february 1986 covered the period ..... to the show cause notice dated 12th august 1985 served earlier. the annexure stated that the difference in the prices at daman and ludhiana when compared to those at bombay was on much higher side upto rs. 5,000/- per tractor and it contained the amount beyond the reasonable expenditure on ..... upon the petitioners to show cause to the assistant collector of central excise as to why the differential amounts should not be recovered under section 11a of the said act. appeal against the decision of the assistant collector lies to the collector of central excise.3. the superintendent of central excise, who ..... rule applies only in those cases where the value is not ascertainable under the main definition of the term 'normal price' in section 4(1)(a) of the said act. it was submitted that the wholesale sales are on principal to principal basis and all the services like marketing, selling, servicing etc .....

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Mar 28 2002 (HC)

T.N. Ramakrishnan Vs. Bank of India Ltd. and ors.

Court : Andhra Pradesh

Decided on : Mar-28-2002

Reported in : 2002(3)ALT617

..... are similar to that of the case on hand wherein basing on the date of birth (malayalam) mentioned in the school records, the petitioner furnished the corresponding christian era of 8-06-1108 (malayalam era) as 21-01-1932 instead 1933. therefore, the mistake in question, is a recognized bona fide one and ..... officer, a.p. engineering research laboratories, himayat sagar, hyderabad. it discloses the english year as 1933, the month as january and the date as 21 corresponding to the malayalam year 8-06-1108. as such, the mentioning of the date of birth in christian era at the time of appointment as 21-01- ..... adversely affected. as such, this writ petition is liable to be dismissed.3. the controversy that arises for consideration is as to whether the furnishing of corresponding christian era of 8-06-1108 (malayalam era), basing on the school records, as 21-01-1932 instead 1933, is a recognized bona fide mistake or ..... favour of the petitioner. there is also no dispute that in respect of the date of birth of the petitioner as 8-06-1108 (malayalam), the comparative christian era of the same, would be 21-01-1933. i have perused the extract of page 10 of the malayalam alamanac of malayalam year 1108, ..... bench has observed that where the petitioner-while giving out his year of birth to be 1103 in malayalam era, committed an error in disclosing the comparative christian era, due to non-availability of almanac and gave out his date of birth as 1926 instead 1927, the mistake was merely a clerical error .....

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Nov 26 2002 (HC)

C. Anjaneya Reddy Vs. State of A.P. and ors.

Court : Andhra Pradesh

Decided on : Nov-26-2002

Reported in : 2002(6)ALD798; 2003(1)ALT139

..... appointed to the said cadre by the state to compete for the top post. though the learned counsel has taken us through some of the correspondence made by the central government with the state governments on this aspect, ultimately, it appears that the rules have not been amended strictly prohibiting ..... an amendment to the regulation in question, and therefore, notwithstanding the level of notification that the same has been issued under sub-section (1) of section 3 of the act read with sub-rule (2) of rule 4 of the cadre rules and rule 3 of the residuary rules the same cannot ..... but, the case of the petitioner was not rejected on that ground alone. it may be that the government was of the opinion on a comparative assessment of the relative merits of the competing officers that the 3rd respondent who was discharging his duties in the regular police department as commissioner ..... & igf. before the tribunal it was contended that appointment to the post of dg & igp has been made on very objective criteria and after comparative assessment of the service records of all the eligible officers. however, before the high court a different stand was taken contending that the appointment of ..... words used in the relevant rules, is that the 'entrance' or 'inclusion' test, for a place on the select list, is competitive and comparative applied to all eligible candidates and not minimal like pass marks at an examination. the selection committee has an unrestricted choice of the best available talent, .....

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Oct 23 2002 (HC)

i.T.C. Ltd. Vs. State of U.P. and ors.

Court : Allahabad

Decided on : Oct-23-2002

Reported in : 2003(1)AWC91; (2003)ILLJ442All

..... across the bar by the learned counsel for the petitioner is tenable in law. the state government was fully competent to adopt the existing corresponding pay scales already prevailing in the government department and existing and already in existence from their respective dates mentioned in the notification. the adoption for ..... the state government. in the conspectus of what has been discussed above, it follows that by the impugned notification welfare officers have been granted corresponding existing scales what were admissible and were being disbursed to the state government employees and by this reckoning, it cannot be disputed that whatever the ..... to the contents of para nos. 24 and 25 of the writ petition, it is stated that the assertions are totally vague as no comparative data of wage structure of the officers of the petitioner units have been furnished so that the hon'ble court may be able to examine ..... of rule 3 (1) and sent to the government for the pay scales, qualification and other conditions of service vide letter dated 21st september, 1983 and since this matter was pending consideration in the meantime the second pay commission report was enforced from the year 1979. pay scales were further ..... (2) read with sections 50 and 112 of factories act, the state of u. p. has power to fix pay scale and salary of welfare officers working in the factory? (2) whether the welfare officers are entitled to get salary payable to state employees in corresponding pay scale? (3) whether state .....

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Sep 11 2002 (HC)

A.P. Social Welfare Residential Educational Institutions Society, Rep. ...

Court : Andhra Pradesh

Decided on : Sep-11-2002

Reported in : 2002(5)ALD442

..... 1986'. while fixing the pay scales of aprei teaching staff in the revised pay scales 1986, the teaching faculty of aprei were not given equivalent pay scales corresponding to the then existing pay scales of the teaching staff of aprei. their employees association was making representations to the state government from time to time to ..... those scales are known as 'a.p. revised pay scales, 1993'. in 1993 pay scales also the teaching staff of aprei were not given the scales corresponding to the scales which they were getting by the time a.p. revised pay scales, 1986 came into force. subsequently they made another representation to restore the ..... increase the pay scales and give them the scales in the revised pay scales, 1986 corresponding to the pay scales held by them when a.p. revised pay scales, 1986 came into existence. meanwhile the state government again revised the pay scales ..... were given to aprei employees.as the basis on which the learned single judge granted the relief to the writ petitioner falls to the ground on a comparative study of g.o.ms.no.92 as well as g.o.rt.no.814 and the latest letter written by the secretary of aprei, it ..... of the need for exercising its appellate jurisdiction. the order of the high court dated 17.12.1982 did not merge in the order dated 18.7.1983 passed by this court. so it is available to be reviewed by the high court'.in view of the above decision of the apex court, it .....

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Sep 12 2002 (HC)

Shrirang Dharmaraj Kale Vs. Najmunissa A. Rahimbee Shaikh and ors.

Court : Mumbai

Decided on : Sep-12-2002

Reported in : 2003(3)ALLMR51; 2003(2)BomCR621; (2003)2BOMLR369; 2003(1)MhLj638

..... the need of the landlords would be reasonable and bona fide. however, it is not possible to countenance this stand. firstly, there is no corresponding amendment of the pleadings in this regard. moreover, it is settled law that the parties will have to be relegated to the date of institution ..... necessary for me to burden this judgment with the question of comparative hardship. instead, i will straight way advert to the ground that tenants have secured alternative suitable residential premises within the meaning of section 13(1)(1) of the act. the law with regard to the requirement of pleading and proof ..... passed in favour of the landlords. he has also criticized the conclusion and findings recorded by the appellate court with regard to the issue of comparative hardship being inappropriate. 4. on the other hand, ms. dandekar for the landlords contends that the appellate court has recorded finding of fact on ..... it presupposes that he was ordinarily residing at bhogewadi, however, even that would be of no consequence to answer the ground under section 13(1)(1) of the act against the tenants. what is required to be pleaded by the landlords is that the tenant has acquired or has built, or ..... fide requirement but reversed the finding and conclusion of the trial court insofar as the ground of tenant having secured alternate premises under section 13(1)(1) of * the act. in the circumstances, the tenant has filed writ petition no. 3917 of 1989challenging the finding and conclusion with regard to the .....

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Oct 30 2002 (HC)

Ethnor Ltd. Vs. Cit

Court : Mumbai

Decided on : Oct-30-2002

Reported in : [2003]126TAXMAN408(Bom)

..... 1987 for answering the aforesaid questions.facts in i.t.r. no. 170 of 19875. the assessment year involved in the present reference is assessment year 1979-80, corresponding to accounting year ending on 31-12-1978.6. the assessee-company is engaged in the manufacture of pharmaceutical drugs. the assessee had filed return of income of assessment ..... the assessing officer on 31-7-1982 and the alleged letter of the assessee seeking feedback from the doctors regarding the efficacy of their drugs is dated 18-8-1983, i.e., much after the passing of the assessment order. hence there was no evidence before the assessing officer. the petitioner has produced the feedback allegedly received ..... titration to effective levels for optimal control.-common side effects (eps) easily controlled.-minimal risk of hypotension, oversedation, or troublesome anticholinergic effects.'the information further gives chart showing results of a comparative trial of triperidol with trifluperazine and states as follows :'trifluperidol (triperidol) was found to be an effective drug in the treatment of schizopherrenia... it showed distinct ..... setting out the comparative advantages of their products over the products manufactured by other competitors in the field. accordingly, the commissioner (appeals) held that the expenditure of rs. 8,61,010 incurred by the assessee was nothing but expenditure on advertisement, publicity and sales promotion and, therefore, would squarely fall under section 37(3a) of the act.8. before .....

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Jun 04 2002 (HC)

C. Muralikrishna and ors. Vs. Telugu University, Hyderabad and ors.

Court : Andhra Pradesh

Decided on : Jun-04-2002

Reported in : 2002(4)ALD1

..... medicine) from the bhabha atomic research centre (barc)held by him is more relevant than a doctorate in nuclear physics. it is submitted that in all corresponding posts elsewhere, a diploma in radiological physics in insisted upon and that, even in the state of andhra pradesh, all other physicists working in the line, ..... a doctorate in nuclear physics has been prescribed. there is nothing prima facie preposterous about this requirement it is not for us to assess the comparative merits of such a doctorate and the barc diploma held by the petitioner and decide or direct what should be the qualifications to be prescribed for ..... the relevant material before it. in sitting in appeal over the selection so made and in setting it aside on the ground of the so-called comparative merits of the candidates as assessed by the court, the high court went wrong and exceeded its jurisdiction.'11. it is true, it is not ..... the court held that when the language is plain and unambiguous and admits of only one meaning, no question of construction of a statute arises, for the act speaks for itself, maxwell, states:'the construction must not, of course, be strained to include cases plainly omitted from the natural meaning of the words'.13. ..... of the law, statute or otherwise, the courts have not only the power but also bound by duty to step in and correct the illegal act grounded on the so-called experts' opinion. the other aspect which needs to be emphasized is that when the law maker in its wisdom prescribes .....

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