Parmeshwari Devi v. Amir Chand and Ors.

Commr.of Central Excise, Nagpur vs. M/S Universal Ferro & Allied Chem.Ld.&An

Bench: This Court. 2. The Facts In Brief Giving Rise To The Present Appeals Are As Under:

…stries Ltd. vs. Commissioner of Central Excise & Customs4 and Sarla Performance Fibers Limited and ors. vs. Commissioner of Central Excise, Surat­II5 and as such, 1 (1979) 3 SCC 431 2 (1985) 4 SCC 92 3 (1989) 3 SCC 537 4 (2000) 3 SCC 367 5 (2016) 11 SCC 635 13 the UFAC would be liable to pay duty as if the goods were imported into India. 16. Shri M.H. Patil, on the contrary submits, that the case of the present appellant is covered by paragraph 9.9(b) of the EXIM Policy and not by paragraph 9.17(b) of the EXIM Policy. He further submits, that all the transactions made by UFAC were made onl…

Commissioner of Income Tax- TDS vs. M/S. A.P.Power Generation Corporation Ltd

The appeal is partly allowed and the

Bench: The Learned

…a and Ors. vs. State of Maharashtra, (2010) 13 SCC 657. 17. In Anita Sharma and others vs. New India Assurance Company Limited and another (2021) 1 SCC 171, the Hon’ble Supreme Court reiterated the view earlier taken in Parmeshwari vs. Amir Chand, (2011) 11 SCC 635 that it is very difficult to trace witnesses and collect information for an accident which took place many hundreds of kilometres away and in a situation of this nature, the Tribunal has rightly taken a holistic view of the matter.” 30. Thus, there is no infirmity in the standard adopted by the learned MACT. 31. A heavy reliance was…