Justice K K Mathew) and Ramana Dayaram Shetty v. International Airport Authority of India

M/S Oswal Petrochemicals Ltd vs. Commissioner of Central Excise Mumbai II

Appeals are allowed in the following

Bench: HON'BLE MR. JUSTICE UJJAL BHUYAN

…and sent for test. By the time Commissioner (Appeals) could pass the order-in-appeal, the test reports were available. On 26.03.1991, department issued a show-cause notice followed by similarly worded show- 1 (1997) 7 SCC 223 2 (2003) 2 SCC 36 3 (2005) 3 SCC 489 21 cause notices contending that the two products Benzene and Toluene should have been classified under chapter sub-heading 2707.10 and 2707.20 respectively on the basis of the chemical tests conducted by the Deputy Chief Chemist which indicated that purity of the two products was less than 96 percent. 29.1. Refuting the contention…

Deputy Inspector General vs. Joint Commissioner of Income Tax, (TDS)

Bench: SANGEET LODHA,RAMESHWAR VYAS

M/S Bombay Dyeing & Mfg Co. Ltd vs. Commissioner of Central Excise

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5297 OF 2008 M/s. The Bombay Dyeing & Mfg. Co. Ltd. ..…Appellant(s) Versus The Commissioner of Central Excise ….Respondent(s) J U D G M E N T A.M. Khanwilkar, J. 1. This appeal is directed against the judgment and order dated 13.9.2007 passed by the High Court of Judicature at Bombay in Central Excise Appeal No. 237 of 2006. Briefly stated, the appellant is engaged in manufacture of cotton and man­made fabrics. According to the appellant, the…

The Pr.Commissioner of Income Tax vs. Sri Koundinya Educational Society

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

…arjit Singh Ahluwalia (Dr) vs State of Punjab, (1975) 3 SCC 503, Sukhdev Singh vs Bhagatram Sardar Singh Raghuvanshi, (1975) 1 SCC 421 (concurring opinion of Justice K K Mathew) and Ramana Dayaram Shetty vs International Airport Authority of India, (1979) 3 SCC 489. 78. (2012) 11 SCC 1 79. (1990) 64 Aust LJR 327: (1990) 170 CLR 1. 80. (1862) 4 De GF&J 517 81. (1880) 15 Ch D 96 82. (1965) 2 QB 29 83. [1988] HCA 7, (1988) 164 CLR 387 High Court (Australia) 84. 93 (2000) DLT 359 85. 1866 LR I HL 129 , 170 86. (2011) (11) SCC 34 87. (2006) 7 SCC 756 88. (1997) 7 SCC 251 89. (1981) 1 All ER 90. (1981)…

M/S. Tata Chemicals Ltd vs. Collector of Central Excise

The appeals are dismissed

…ld justify the exclusion of cost of gunny bags from the cost of soda ash; analysed the proposition of law stated in K. Radha Krishnaiah v. Inspector of Central Excise and others5 and opined thus:- 2 1988 (Supp) SCC 601 3 (2005) 3 SCC 484 4 (2005) 3 SCC 489 5 (1987) 2 SCC 457 5 Page 6 JUDGMENT “As we read the decisions in K. Radha Krishnaiah (supra) and Mahalakshmi Glass Works (P) Ltd. (supra), the Court was of the view that there must be an arrangement to the effect that the packing material must be returnable to the seller by the buyer. In such a case actual return would not have t…

M/S. Tata Chemicals Ltd vs. Collector of Central Excise

The appeals are dismissed

…ld justify the exclusion of cost of gunny bags from the cost of soda ash; analysed the proposition of law stated in K. Radha Krishnaiah v. Inspector of Central Excise and others5 and opined thus:- 2 1988 (Supp) SCC 601 3 (2005) 3 SCC 484 4 (2005) 3 SCC 489 5 (1987) 2 SCC 457 5 Page 6 JUDGMENT “As we read the decisions in K. Radha Krishnaiah (supra) and Mahalakshmi Glass Works (P) Ltd. (supra), the Court was of the view that there must be an arrangement to the effect that the packing material must be returnable to the seller by the buyer. In such a case actual return would not have t…