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| Case-Laws (87) Circulars (1) |
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The circular addresses the classification of iron and steel ballot boxes used in elections, highlighting discrepancies in their categorization by different collectorates. Some classified them under sub-heading 7326.90 as "other articles of iron and steel," while others under Heading 8303 as "strong boxes." The Board examined the issue, referencing HSN Explanatory Notes, and concluded that these ballot boxes provide reasonable protection against theft and fire. Thus, they are more appropriately classified under Heading 8303. Consequently, pending assessments should be finalized under this classification, and relevant parties should be informed.
1998 (1) TMI 330 - CEGAT, NEW DELHI The Tribunal rejected the revenue's appeal, determining that the processed items did not qualify as new goods for excisability purposes. The decision was based on the analysis of manufacturing processes, emphasizing that cutting and drilling activities did not amount to creating new goods. The Tribunal's ruling aligned with established legal principles and precedents, ultimately dismissing the appeal and cross-objections.
1997 (4) TMI 238 - CEGAT, MADRAS The Tribunal set aside the lower authority's order and remanded the case for a fresh decision, emphasizing the need for detailed examination of the manufacturing processes, nature of goods, and marketability. The majority of decisions favored the assessee regarding the non-excisability of the fabricated items. The question of limitation was left open for reconsideration in light of divergent legal interpretations. The Tribunal stressed the importance of thorough analysis before determining excisability and applicability of the longer limitation period.
2004 (9) TMI 698 - Supreme Court The SC allowed the appeal, setting aside the orders of the NCDRC, State Commission, and District Forum, which had favored the respondent by interpreting "burglary" to include theft without force or violence. The SC upheld the appellant's repudiation of the insurance claim, emphasizing the necessity of force and violence as per the policy. However, the SC decided not to recover the compensation already paid to the respondent on equitable grounds. No order as to costs was made.
1999 (2) TMI 127 - CEGAT, NEW DELHI The Tribunal ruled in favor of the appellants, determining that the items in question, including structural components used in various constructions, are not considered "goods" subject to Central Excise Duty. The Tribunal found that the activities undertaken did not result in the manufacture of new goods, as the processes involved did not create identifiable new goods. Citing previous judicial decisions, including the Supreme Court's ruling in a similar case, the Tribunal concluded that the items, being part of immovable structures, do not meet the criteria for levy of Central Excise Duty. As a result, the appeals were allowed, and the demands for Central Excise Duty were set aside.
1997 (6) TMI 120 - CEGAT, NEW DELHI The Revenue's appeal against the duty amount confirmed by the Addl. Collector for removing angles and plates to R&D Centre was dismissed by the Tribunal. The Tribunal clarified that despite tariff changes, the process does not amount to manufacture based on previous judgments. The impugned order was set aside, and the appeal was allowed.
1995 (4) TMI 305 - MADRAS HIGH COURT The court dismissed the writ petition, ruling it was not maintainable against the Governor due to immunity under Article 361 of the Constitution. The court found no merit in challenging the validity of the sanction order, allegations of mala fides, violation of fundamental rights, or public interest concerns. Emphasizing the opportunity to raise contentions during proceedings under the Prevention of Corruption Act, the court warned against contemptuous media practices during the case.
2016 (9) TMI 1662 - ITAT CHENNAI The Tribunal allowed the appeals in favor of the assessee in a case involving treatment of agricultural income, disallowance of municipal tax in rental income determination, assessment of accrued interest income from frozen bank deposits, and Wealth Tax assessment under section 25. The Tribunal directed the AO to recognize the claimed agricultural income, delete the addition of Rs. 21,66,959, dismiss the ground related to municipal tax disallowance, delete the accrued interest income of Rs. 36,10,000 from taxable income, and quash the section 25 order of the Wealth Tax Act.
2007 (11) TMI 68 - CESTAT, CHENNAI The appeal succeeded as the demands of interest and duty against the job worker were found unsustainable. The impugned order was set aside, and the appeal was allowed. The judgment emphasizes procedural compliance under relevant notifications, duty payment liability, and Revenue's limitations in demanding interest from parties.
2000 (10) TMI 249 - CEGAT, NEW DELHI The Tribunal upheld the duty demand on the appellants for misclassifying their products under a lower duty rate sub-heading instead of the correct higher duty rate sub-heading. The penalty imposed for violating a specific rule was set aside due to the appellants' admission of the shortage and corrective actions taken. The duty demand was confirmed, but the penalty was overturned in the final decision.
2000 (3) TMI 1103 - CEGAT NEW DELHI The Appellate Tribunal CEGAT New Delhi upheld that processes such as cutting, drilling, painting, and galvanizing on steel products do not constitute manufacturing. The Tribunal cited prior decisions and Supreme Court rulings in support. The Revenue's appeal was dismissed.
1999 (3) TMI 330 - CEGAT, MADRAS The Appellate Tribunal CEGAT, MADRAS held that the items fabricated by the appellant were not excisable and dutiable, allowing the appellant's appeals and rejecting the revenue appeal.
1998 (4) TMI 39 - MADRAS High Court The High Court of Madras held in favor of the assessee, allowing investment allowance under section 32A of the Income-tax Act for leased equipment. The decision aligned with Supreme Court precedents, resulting in the assessee being awarded costs of Rs. 500.
2018 (7) TMI 765 - CESTAT CHENNAI The Tribunal allowed the appeal, setting aside the impugned order regarding the aggregation of clearances for Small Scale Industries (SSI) exemption. It held that export clearances from an Export Oriented Unit (EOU) should not be aggregated with home consumption clearances. Additionally, the Tribunal found the grounds for invoking the extended period of limitation lacking merit, as the department was unaware of the existence of the appellant's units. The treatment of units as individual factories for exemption purposes was considered but not extensively discussed in the final decision.
2017 (2) TMI 926 - Supreme Court The appeals were allowed, setting aside the High Court's judgment and restoring the Trial Court's judgment in toto against A2 to A4. The respondents were directed to surrender and serve the remainder of their sentences, with further steps to be taken in compliance with the judgment.
2012 (10) TMI 305 - CESTAT, KOLKATA The Tribunal set aside the Order-in-Appeal upholding the demand of credit, interest, and penalty due to excess payment of Education Cess by the Appellant. The Tribunal ruled in favor of the Appellant, citing that the demand was time-barred as the error was promptly rectified, and the show cause notice was issued after a significant delay. Despite the Commissioner (Appeals) not addressing the time-bar issue, the Tribunal considered it a question of law that could be raised at any stage. Consequently, the Tribunal allowed the Appeal on 15-11-2011.
2003 (5) TMI 436 - CEGAT, BANGALORE The Appellate Tribunal CEGAT, Bangalore dismissed the Revenue's appeal as the Commissioner (Appeals) ruled in favor of the assessee, determining the appellant's company qualified for exemption under Notification No. 1/93 as it was 'belonging to or maintained by' the State Government. The Tribunal upheld the Commissioner's decision, finding no fault despite arguments presented by both parties.
2000 (9) TMI 1044 - Supreme Court The Supreme Court held that the 'censure' order in the fourth disciplinary case was invalid as it went against the Governor's directive to drop all disciplinary cases during President's Rule. The Court found the order arbitrary and unreasonable, and the subsequent proceedings were without jurisdiction. The assessment by the Joint Screening Committee was deemed unfair, relying on old and irrelevant material. The Court directed the quashing of the 'censure' order, the assessment, and government orders denying promotion. The appellant was granted the super-time scale benefits and awarded costs against the State of Tamil Nadu.
2000 (5) TMI 312 - CEGAT, CHENNAI The Appellate Tribunal CEGAT, Chennai, ruled in favor of the appellants in a case concerning the classification of seized PVC pipes. The Tribunal found that the cutting of pipes to specified sizes did not amount to manufacturing vacuum cleaner parts, setting aside the duty and penalty imposed by the Commissioner. Additionally, the Tribunal agreed with the appellants' contention that the supplied tubes and pipes were exempted from duty and licensing control, based on specific classifications and notifications.
2000 (5) TMI 286 - CEGAT, CHENNAI The Appellate Tribunal CEGAT, Chennai allowed the appeal, overturning the Collector of Central Excise's order. The Tribunal ruled that the disputed items were not subject to duty as they did not meet the definition of 'goods', citing precedent in favor of the appellant.
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