Union of India v. Guwahati Carbon Ltd.

Jay Pee Cement Corporation Ltd. (Formerly Known As vs. The Gulbarga Electricity Supply Co. Ltd. Ors

Bench: The Hon’Ble Mr. Justice E.S. Indiresh

…cle 32, the Court would certainly take note of the legislative intent manifested in the provisions of the Act and would exercise their jurisdiction consistent with the provisions of the enactment.” 18. In Union of India vs. Guwahati Carbon Ltd., (2012) 11 SCC 651, this Court has reiterated the aforesaid principle and observed: “8. Before we discuss the correctness of the impugned order, we intend to remind ourselves the observations made by this Court in Munshi Ram v. Municipal Committee, Chheharta, (1979) 3 SCC 83. In the said decision, this Court was pleased to observe that: “23. … when a reven…

Commr.of Central Excise Commissionerate vs. M/S Krishna Wax (P) Ltd

The appeal stands allowed in aforesaid items

Bench: HON'BLE THE CHIEF JUSTICE

…cause notice. In the present case no show cause notice was even issued when the High Court had initially entertained the petition and directed the Department to prima facie consider whether there was material to proceed with the matter. 5 (2012) 11 SCC 651 6 2004 (166) ELT 153 (S.C.) Civil Appeal 8609/2019 [ Diary No. 17005 of 2018] Commissioner of Central Excise, Haldia vs. M/s. Krishna Wax (P) Ltd. 21 13. We now deal with the decisions relied upon by Ms. Jain, learned counsel for the appellant. The decision of this Court in GKN Driveshafts (India) Ltd. 2 was in the context of Section 148 of…

Sri. Bheemappa Gurappa Hebballi vs. The State of Karnataka

Appeal is dismissed as

Bench: HANCHATE SANJEEVKUMAR,G.NARENDAR

…de Marks, (1998) 8 SCC 1; Tin Plate Co. of India Ltd. v. State of Bihar, (1998) 8 SCC 272; Sheela Devi v. Jaspal Singh, (1999) 1 SCC 209 and Punjab National Bank v. O.C. Krishnan, (2001) 6 SCC 569) 14. In Union of India vs. Guwahati Carbon Ltd., (2012) 11 SCC 651, this Court has reiterated the aforesaid principle and observed: “8. Before we discuss the correctness of the impugned order, we intend to remind ourselves the observations made by this Court in Munshi Ram v. Municipal Committee, Chheharta, (1979) 3 SCC 83. In the said decision, this Court was pleased to observe that: (SCC p. 88, para…

The Principal Commissioner of Income Tax-1 vs. M/s Devi Sea Foods Ltd

…urt would certainly take note of the legislative intent manifested in the provisions of the Act and would exercise their jurisdiction consistent with the provisions of the enactment.” The Supreme Court in Union of India vs. Guwahati Carbon Ltd.-(2012) 11 SCC 651 has held as under: “8. Before we discuss the correctness of the impugned order, we intend to remind ourselves the observations made by this Court in Munshi Ram vs. Municipal Committee, Chheharta, (1979) 3 SCC 83. In the said decision, this Court was pleased to observe that: (SCC p. 88, para 23). “23. … when a revenue s…

The Pr. Commissioner of Income -Tax-6 vs. M/s. B.Surendra Chowdary

…urt would certainly take note of the legislative intent manifested in the provisions of the Act and would exercise their jurisdiction consistent with the provisions of the enactment.” The Supreme Court in Union of India vs. Guwahati Carbon Ltd.-(2012) 11 SCC 651 has held as under: “8. Before we discuss the correctness of the impugned order, we intend to remind ourselves the observations made by this Court in Munshi Ram vs. Municipal Committee, Chheharta, (1979) 3 SCC 83. In the said decision, this Court was pleased to observe that: (SCC p. 88, para 23). “23. … when a revenue s…

The Commissioner of Income Tax (Central) vs. K.V.Ram Kumar

…urt would certainly take note of the legislative intent manifested in the provisions of the Act and would exercise their jurisdiction consistent with the provisions of the enactment.” The Supreme Court in Union of India vs. Guwahati Carbon Ltd.-(2012) 11 SCC 651 has held as under: “8. Before we discuss the correctness of the impugned order, we intend to remind ourselves the observations made by this Court in Munshi Ram vs. Municipal Committee, Chheharta, (1979) 3 SCC 83. In the said decision, this Court was pleased to observe that: (SCC p. 88, para 23). “23. … when a revenue s…

Commissioner of Income Tax vs. Chhabil Dass Agarwal

…(1998) 8 SCC 1; Tin Plate Co. of India Ltd. v. State of Bihar, (1998) 8 SCC 272; Sheela Devi v. Jaspal Singh, (1999) 1 SCC 209 and Punjab National Bank v. O.C. Krishnan, (2001) 6 SCC 569) 18. In Union of India vs. Guwahati Carbon Ltd., (2012) 11 SCC 651, this Court has reiterated the aforesaid principle and observed: “8. Before we discuss the correctness of the impugned order, we intend to remind ourselves the observations made by this Court in Munshi Ram v. Municipal Committee, Chheharta, (1979) 3 SCC 83. In the said decision, this Court Page 9 JUDGMENT 9 was pleased to obse…