CEO 1987 All 27 [Date of Order: 1987-10-29] |
|
Free Preview
Hide Preview
|
CEO 1987 Bom 24 [Date of Order: 1987-10-13] |
|
Free Preview
Hide Preview
|
CEO 1987 SC 5 [Date of Order: 1987-09-25] |
|
Free Preview
Hide Preview
|
CEO 1987 CESTAT 25 [Date of Order: 1987-09-08] |
|
Free Preview
Hide Preview
|
STO 1987 Del 5 [Date of Order: 1987-08-28] |
Review: Section 82: In exercise of jurisdiction under Section 82 of the Act, the Central Government can call for, and examine the record of any proceeding in which an adjudicating authority subordinate to it has passed any order or decision under the Act for the purpose of satisfying itself as to the legality or propriety of any such decision or order. This power has to be exercised essentially on the basis of the record of proceedings before the subordinate authority. The legality or propriety of any decision or order of the subordinate authority must be tested on the basis of the material placed before that authority. No fault can be found with it on the basis of material which could be, but was not, obtained at the proper stage of investigation or on material obtained later. The revisional authority can call for and examine the record only for the purpose of satisfying itself as to the legality or propriety of any decision or order of an adjudicatory nature but it cannot restart investigation on the basis of material obtained later. There has to be finality of investigation and also finality of adjudicatory proceedings.
|
Free Preview
Hide Preview
|
STO 1987 CESTAT 10 [Date of Order: 1987-08-03] |
Import: Additional Import License: Endorsement: the import of the motor vehicle spares cannot be allowed under the licence read with Serial No. 4 of Appendix 10. It would be further seen that even in respect of persons owning imported vehicles Serial No. 25 of Appendix 10 does not allow import of goods exceeding Rs. 5,000/-. It would be therefore incongruous to accept that in case of an importer holding an additional licence import of motor vehicle parts in excess of this value limit can be allowed. |
Free Preview
Hide Preview
|
CEO 1987 CESTAT 28 [Date of Order: 1987-07-31] |
|
Free Preview
Hide Preview
|
CEO 1987 CESTAT 22 [Date of Order: 1987-06-16] |
|
Free Preview
Hide Preview
|
CIO 1987 Bom 11 [Date of Order: 1987-06-11] |
|
Free Preview
Hide Preview
|
CIO 1987 CESTAT 10 [Date of Order: 1987-05-26] |
|
Free Preview
Hide Preview
|
STO 1987 All 2 [Date of Order: 1987-03-25] |
Confiscation: Service of Notice: language of Section 79 or the scheme of the Act does not justify the conclusion that if the notice is not served within six months the proceedings for confiscation ipso facto or automatically lapse.
|
Free Preview
Hide Preview
|
CEO 1987 CESTAT 20 [Date of Order: 1987-03-24] |
|
Free Preview
Hide Preview
|
STO 1987 SC 8 [Date of Order: 1987-03-23] |
Classification: Decoplast: Use of these two items and their composition when analysed, revealed that in essence they performed the same functions as plastic emulsion paint does, though there was some difference in them. Affidavits of traders and others had been filed. These were examined and accepted by the Technical Member and these were not rejected by the Judicial Member. The Revenue did not adduce any evidence in rebuttal. Therefore, in view of the composition, characteristics, user and how it is known in the trade, the Tribunal came to the conclusion that Decoplast was plastic emulsion paint.
|
Free Preview
Hide Preview
|
CEO 1987 Cal 26 [Date of Order: 1987-03-13] |
|
Free Preview
Hide Preview
|
HC-EX-34 [Date of Order: 1987-03-09] |
|
Free Preview
Hide Preview
|
STO 1987 SC 3 [Date of Order: 1987-02-19] |
Need to Condone: Legislature has conferred the power to condone delay by enacting Section 5 of the Indian Limitation Act of 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on 'merits'. The expression "sufficient cause" employed by the legislature is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice - that being the life-purpose for the existence of the institution of Courts. Principles for condoning delay laid down.
Doctrine of equality : Law demands that all litigants, including the State as a litigant, are accorded the same treatment and the law is administered in an even handed manner. |
Free Preview
Hide Preview
|
STO 1987 SC 7 [Date of Order: 1987-02-18] |
Valuation: Appellant doing job work, instead of principal manufacturer lifting ingots and supplying to appellant, arrangement made whereby appellant themselves lifted ingots, handling charges for transporting ingots to their factory being pre-manufacturing expenses required to be included in the assessable value.
Limitation: Even though limitation under old provision having expired. Jurisdiction under the rule can be exercised in respect of that preceding period of five years. Once the rule comes into existence and jurisdiction under the rule is invoked, it has got to cover a period upto five years preceding the date of issue of notice. |
Free Preview
Hide Preview
|
CEO 1987 SC 14 [Date of Order: 1987-02-17] |
|
Free Preview
Hide Preview
|
STO 1987 SC 4 [Date of Order: 1987-02-17] |
|
Free Preview
Hide Preview
|
CEO 1987 CESTAT 19 [Date of Order: 1987-02-12] |
|
Free Preview
Hide Preview
|