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Excise Duty : Supreme Court admits Ecoboard Industries Ltd.'s appeal on excise duty for intermediate products, questioning Tribunal's duty impo...
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M/S. Hyderabad Engineering vs State Of A.P. on 4 March, 2011 (Supreme Court of India) -Finally, the Supreme court concluded by observing that following scenarios are covered under “inter-state sales” “Sale” or “agreement to sell” occasions movement of goods from one state to another (irrespective of whether such movement has been provided in the agreement) or Order placed before HO or branch resulted in movement of goods from one state to another (irrespective of state where property in goods passes). Thus, it is not necessary that sale must precede movement of goods or the fact of movement of goods is mentioned in the agreement [Para 32]. Thus, even an agreement to sell can now result in classification of such transfers as “inter-state sales” and not “branch transfer”.
he Supreme Court last week reiterated that casual workers cannot claim regularization merely because they have been working for a considerable period of time. It said that the law consistently laid down by it was that casual employment terminates when the same is discontinued. “Merely because a temporary or casual worker has been engaged beyond the period of his employment, he would not be entitled to be absorbed in regular service or made permanent, if the original appointment was not in terms of the process envisaged by the relevant rules,” the judg-ment stated allowing the appeal of the central government in the case of casual workers who have been engaged with six-monthly breaks up to 30 years. The Supreme Court set aside the order of the Gauhati high court which was contrary to the precedents in the case, and allowed the appeal of the government in the case, Union of India vs Vartak Labour Union.
In a trademark battle over the use of the word ‘Eenadu’ between a Karnataka firm selling Agarbathis (incense sticks) and the newspaper group in Andhra Pradesh, the Supreme Court stated last week that allowing to sell Agarbathis with the same name would “definitely create confusion in the minds of the consumers.”
on the ground that the respondent has committed a violation of the Original Agreement inasmuch as obligations cast upon the respondent under clause 13 of the agreement (supra) have not been discharged by the respondent thereby giving rise to disputes that are in terms of Clause 15 of the original agreement arbitrable — the Supreme Court appointed a sole Arbitrator and all disputes including the dispute regarding interpretation and effect of Clause 4 of the termination agreement referred for adjudication by arbitration — petition allowed.
Whether the period of limitation for making an application under section 34 for setting aside an arbitral award is to be reckoned from the date a copy of the award is received by the objector by any means and from any source, or it would start running from the date a signed copy of the award is delivered to him by the arbitrator — the arbitrator gave a copy of the award, signed by him, to the claimant (the respondent) in whose favour the award was made.
It was held that the impugned judgment deserves to be set aside on the short ground that while deciding the case, the Tribunal has ignored the specific directions issued by this Court, vide order dated 30th August, 2001. It is evident from the impugned order, in particular from paras 15 and 16 that the Tribunal has not appreciated the facts obtaining in the present case in their correct perspective, which has resulted in vitiating its decision on the question of leviability of import duty. Although, from para 14 of the impugned order it is evident that the Tribunal was conscious of the direction of this Court that it was required to first record the correct facts and then in the factual perspective locate and apply the relevant law, yet in the very next paragraph it proceeds to hold that when it is accepted that Notification No. 118/59-Cus. did not exist at the time of clearance of the vessel from the ship yard, the persistent plea that the ship was manufactured in a warehouse located in India and therefore, it attracted excise duty alone need not be considered at all. In our opinion, in light of the decision and directions of this Court in C.A. 1998 of 2000, judicial discipline obliged the Tribunal to examine the entire legal issue after ascertaining the foundational facts, regardless of its earlier view in the matter. Therefore, the decision of the Tribunal cannot be sustained.
The Supreme Court thus held that the attempt of the High Court to read down the provision by way of substituting the word “OR” by an “AND” is erroneous and therefore interest in case of wrong availment of cenvat credit has to be paid from the date of availment of credit and not date of utilisation.
Recording of reasons: Despite heavy quantum of cases in Courts, it would neither be permissible nor possible to state as a principle of law, that while exercising power of judicial review on administrative action and more particularly judgment of courts in appeal before the higher Court, providing of reasons can never be dispensed with The court should provide its own grounds and reasons for rejecting claim/prayer of a party whether at the very threshold i.e. at admission stage or after regular hearing, howsoever precise they may be.
Show cause notice was issued by the adjudicating authority to the tax payer alleging that the taxpayer is not entitled to avail/utilize the MODVAT/CENVAT credit in respect of units whose values stood written off. Hence it was proposed to be reverse such MODVAT/CENVAT credit
These are appeals against the order dated 24.09.2007 of the Division Bench of the High Court of Delhi in L.P.A. No.1098 of 2006 and against the order dated 02.11.2007 of the Division Bench of the High Court of Delhi in Review Application No.396 of 2007.
