A. Excise — CBEC Notifications — Noti. No. 21/2002 — When applicable — At the relevant time notification required that the unit be modernised to avail benefits — However, assessee only undertaken “capacity expansion” — Held...

A. Local Government — Municipalities — Municipal Taxes — Delhi Municipal Corporation (Determination of Rateable Value) Bye-Laws, 1994 — Bye-law 3 — Assessments made after 1994 bye-laws — Principles laid down in (Dr) Balbir Singh...

Leave granted.

A. Gujarat Stamp Act, 1958 — Ss. 4, 5 and 6 — Borrower availed financial assistance from 13 lenders for its project — However, lenders formed a consortium and appointed state bank of india as security trustee — Thereafter...

A. Labour Law — Factories Act, 1948 — Ss. 2(m) and 2(k) — Divisional railway manager (DRM), Moradabad division — If factory — Railway wagons are repaired and maintained at the Moradabad Division and other activities such as...

A. Customs — Anti-dumping duty — Exemption under Noti. No. 69 of 2000 dt. 19-5-2000 — Whether retrospective — Use of words ‘nothing contained in the Notification “shall apply to imports” …. Using a Blast Furnace “if he follows”...

Finance Act, 1998 — Ch. IV Ss. 95 (ii)(b) and (c) — Kar Vivad Samadhan Scheme — On the import of the old vessel, the appellants had filed Bill of Entry under S. 46 of the Customs Act — Appellants claimed exemption from payment of...

Excise — Appellate Tribunal (CESTAT) had relied upon the earlier decision in the case of ‘Web Impressions’ and observed that against that judgment, appeal was preferred by the Revenue and the said decision of the CEGAT was upheld...

Education and Universities — Medical colleges — Admission capacity — Petitioner medical college was granted permission to establish a new medical college and it was recognized by Notification dt. 17-2-2009 — Petitioner was given...

Excise — Excise duty — Levy of — Assessable value — Determination of — Product in question is durable packing, namely, gunny bags — Appellant/assessee’s claim that that the value of gunny bags used for packing soda ash...