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whether the goods manufactured by the appellant are liable to be taxed as ‘Parts of Television Receivers’ falling under Tariff Entry 8529 of the Central Excise Tariff contained in the First Schedule to the Central Excise Tariff Act, 1985 (in short ‘the Tariff’) or as ‘Television Receivers’ under Tariff Entry 8528 of the Tariff, for the year 1989-90. -how the goods transported by them shall not be covered by the Rule, especially as a complete or finished article, ‘presented unassembled or disassembled’. The terminology of the Rule is wide enough to cover the goods transported by the appellant, and we are not convinced that the processes required to be carried out at the satellite units are so vital to the manufacture of the Television Receivers so as to render the goods transported by the appellant lacking the ‘essential character’ of Television Receivers. Rule 2(a) of the Rules for Interpretation has been couched in wide terms, and in terms of this Rule, it is our view that the goods produced by the appellant do in fact possess the essential character of Television Receivers.The appellant had also raised the plea of double-taxation; however, in our view once the question of classification of the goods transported by the appellant has been answered in the above manner, it is not open to us to grant the appellant any relief on this ground alone. Further, it is always open to the satellite units of the appellant to avail input tax credit on the duty paid by the appellant on the goods transported by them. 32. In view of the facts stated hereinabove, we are of the view that the Tribunal did not commit any error while passing the impugned order and, therefore, the appeal is dismissed with no order as to costs.

REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 4427 OF 2003 M/S Salora International Ltd. Appellant Vs. Commissioner of Central Excise, New Delhi Respondent J U D G M E N T ANIL R. DAVE, J 1. The challenge in this appeal is to an order dated 1st April, 2003 … Continue reading

The appellant was awarded the work relating to the construction of residential and non-residential building at Central Excavation Training Institute (CETI) vide work order dated 25.2.1987 for an amount of Rs.68,91,589/-. Appellant submits that for want of final drawings and delay in the supply of cement and other construction materials, including supply of water, the work was delayed, but completed on 1.4.1989 and handed over the buildings to the respondent. We are of the view that the High Court was not justified in interfering with the amount awarded in respect of the water charges which comes to Rs.1,68,890.25. Going by the general terms and conditions of the contract, in our view, the department was bound to supply water, so found by the arbitrator, in our view, rightly. Therefore, that part of the award of the Arbitrator, with regard to the water charges, is upheld. However, the High Court, in our view, rightly denied the claim with regard to plaster of paris, therefore, not interfered with. Appeals are disposed of accordingly, subject to the above modification of the judgment of the High Court. However, there will be no order as to costs.

Non-Reportable   IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 6262 OF 2012 @ Special Leave Petition (C) No.24337 of 2009 NAND CONTR. & ENGR. THR G.D. AHUJA … Appellant(s) Versus NORTHERN COAL FIELD LTD. & ANR. … Respondent(s) WITH CIVIL APPEAL NO. 6263 OF 2012 @ Special Leave Petition (C) … Continue reading

quantum of sentence In this case, so far as appellant M.C. Gupta is concerned, he is about 70 years’ old and is stated to be suffering from various ailments. The crime in question took place about 24 years ago. In the circumstances, we are of the opinion that his sentence of two years’ RI for offence under Section 5(2) read with Section 5(1)(c) of the Act of 1947 should be reduced to one year’s RI and is accordingly reduced. Rest of the sentences awarded to him shall remain intact. So far as appellant Mohan Lal Gupta is concerned, he has been sentenced to one year’s RI for offence under Section 5(2) read with Section 5(1)(c) of the Act of 1947. Considering the fact that he was the beneficiary of the dishonest and fraudulent misappropriation of the Company’s money, we are not inclined to reduce his sentence. We clarify that the sentence of fine imposed on both the appellants is confirmed. The appeals are disposed of in the aforestated terms.

REPORTABLE IN THE SUPREME COURT OF INDIA CRIMINAL APPELLATE JURISDICTION CRIMINAL APPEAL NO. 1332 OF 2012 [Arising out of Special Leave Petition (Crl.) No.3786 of 2012] M.C. GUPTA … Appellant Versus CENTRAL BUREAU OF INVESTIGATION, DEHRADUN … Respondent WITH CRIMINAL APPEAL NO. 1333 OF 2012 [Arising out of Special Leave Petition (Crl.) No.5908 of 2012] … Continue reading

question of granting anticipatory bail.= the appellant visited the police station on 23.03.2012, 20.07.2012, 24.07.2012 and 27.07.2012, it is brought to our notice that at the relevant period, viz., 07.04.2012, 01.05.2012 and 18.06.2012, he neither visited the police station nor contacted Mr. Narender Khatri, Inspector – Investigation, Punjabi Bagh Police Station. The last three dates are relevant since after getting the interim protection granted by this Court on 23.03.2012, the appellant did not care either to visit the police station or to the Investigation Officer concerned. The claim of his visit on later dates, particularly, in the month of July, 2012 have no relevance. Considering his conduct, not amenable for investigation and, moreover, declaring him as an absconder, there is no question of granting anticipatory bail.= We make it clear that while upholding the rejection of the anticipatory bail, we have not expressed any opinion on the merits of the case. We also clarify that after surrender, the appellant is free to move bail application before the Court concerned which may be disposed of in accordance with law. 16) With the above observation, the appeal is dismissed and the interim protection granted by this Court on 23.03.2012 stands vacated. The appellant is directed to surrender within a period of one week from today.

REPORTABLE IN THE SUPREME COURT OF INDIA CRIMINAL APPELLATE JURISDICTION 1 2 CRIMINAL APPEAL NO. 1331 OF 2012 3 (Arising out of SLP (Crl.) No. 1961 of 2012 Lavesh …. Appellant(s) Versus State (NCT of Delhi) …. Respondent(s) J U D G M E N T P. Sathasivam, J. 1) Leave granted. 2) This appeal … Continue reading

In view of the aforesaid judgments of the Constitution Benches, we hold that Article 254(2) of the Constitution is not available to the appellants for seeking a declaration that the Market Act would prevail over the Control Order and that transactions involving the purchase of sugarcane by the factories operating in the market areas would be governed by the provisions contained in the Market Act. As a corollary, we hold that the High Court did not commit any error by quashing the notices issued by appellant – Market Committees to the respondents requiring them to take licence under the Market Act and pay market fee on the purchase of sugarcane from Cane Growers/Cane Growers Cooperative Societies.

REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.6186 OF 2012 (Arising out of SLP(C) No.19092 of 2006) Krishi Upaj Mandi Samiti, Narsinghpur … Appellant(s) versus M/s. Shiv Shakti Khansari Udyog and others … Respondents With CIVIL APPEAL NO.6187 OF 2012 (Arising out of SLP(C) No.3414 of 2007) CIVIL APPEAL NO.6188 … Continue reading

materials on record do not show that Shri P. Chidambaram had abused his position as a Minister of Finance or conspired or colluded with A. Raja so as to fix low entry fee by non- visiting spectrum charges fixed in the year 2001. No materials are also made available even for a prima facie conclusion that Shri P. Chidambaram had deliberately allowed dilution of equity of the two companies, i.e. Swan and Unitech. No materials is also available even prima facie to conclude that Shri P. Chidambaram had abused his official position, or used any corrupt or illegal means for obtaining any pecuniary advantage for himself or any other persons, including Shri A. Raja. 54. We are, therefore, of the considered opinion that no case is made out to interfere with the order dated 4.2.2012 in C.C. No. 01 (A) / 11 passed by Special Judge CBI (04) (2G Spectrum Cases), New Delhi or to grant reliefs prayed for in I.A. No. 34 of 2012. Special Leave Petition (Crl.) No. 1688 of 2012 is, therefore, not entertained, so also I.A. No. 34 of 2012 in Civil Appeal No.10660 of 2010 and they are accordingly stand rejected. …………………………J. (G.S. Singhvi)

Reportable IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION SPECIAL LEAVE PETITION (Crl.) No.1688 of 2012 and I.A. No. 34 of 2012 In CIVIL APPEAL No. 10660 of 2010 Subramanian Swamy ? Petitioner/ Appellant(s) Versus A. Raja ? Respondent O R D E R K.S. RADHAKRISHNAN, J. 1. Common questions arise for consideration in … Continue reading

No provision of any statute or any rules framed thereunder has been shown to us, which permits rounding-off of eligibility criteria prescribed for the qualifying examination for admission to the PG course in M.SC (Nursing). When eligibility criteria is prescribed in a qualifying examination, it must be strictly adhered to. Any dilution or tampering with it will work injustice on other candidates. The Division Bench of the High Court erred in holding that learned Single Judge was right in rounding-off of 54.71% to 55% so as to make respondent 1 eligible for admission to PG course. Such rounding-off is impermissible. 11. We make it clear that this order merely settles the question of law and shall not have any adverse impact, in any manner, on the service of respondent 1. 12. The appeal is disposed of in the aforesaid terms.

REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5992 OF 2012 (Arising out of Special Leave Petition (Civil) No. 8442 of 2011) THE REGISTRAR, RAJIV GANDHI UNIVERSITY OF HEALTH SCIENCES, BANGALORE … APPELLANT VS. G. HEMLATHA AND OTHERS … RESPONDENTS JUDGMENT (SMT.) RANJANA PRAKASH DESAI, J. 1. Leave granted. 2. … Continue reading

This appeal is directed against order dated 14.3.2008 of the National Consumer Disputes Redressal Commission (for short, ‘the National Commission’) whereby the application filed by the appellant for review of order dated 9.9.2004 was dismissedIn our view, the appellant cannot make any grievance against the cost specified in the revised allotment letters issued on 22.1.1999 and 25.1.1999 because he had voluntarily sought change in the mode of purchase and unequivocally agreed to pay the cost i.e. Rs.5,23,232/- . The appellant’s plea that the cost of the flat cannot be more than what was specified in the registered sale deed sounds attractive but lacks merit. A careful reading of letters dated 22.8.1998, 27.11.1998 and 15.5.1999 sent by the appellant to the respondent makes it clear that he had conveyed his unequivocal willingness for registration of the sale deed showing the cost of the flat as Rs.4,31,918/- although the actual cost was Rs.5,23,232/-. Having taken advantage of the offer made by the Board to get the deed registered at a price less than the actual cost of the flat, the appellant cannot turn around and demand refund of Rs.1,01,314/-. 18. The appellant’s grievance against the quantum of compensation awarded by the State Commission also merits rejection because the complaint filed by him was not bona fide.

NON-REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5584 OF 2012 (Arising out of SLP (C) No. 12334 of 2009) S. Srinivasa Murthy … Appellant versus Karnataka Housing Board … Respondent J U D G M E N T G. S. Singhvi, J. 1. This appeal is directed against order … Continue reading

Whether M/s. Vidur Impex and Traders Pvt. Ltd., and five other companies (hereinafter described as the appellants), who are said to have purchased the suit property, i.e. 21, Aurangzeb Road, New Delhi in violation of the order of injunction passed by the learned Single Judge of the Delhi High Court are entitled to be impleaded as parties to Suit No.425/1993 filed by respondent No.1 – M/s. Tosh Apartments Pvt. Ltd. is one of the two questions which arises for consideration in these appeals filed against judgment dated 20.2.2009 of the Division Bench of the Delhi High Court. The other question which needs consideration is whether the Delhi High Court was justified in appointing a receiver with a direction to take possession of the suit property despite the fact that the Calcutta High Court had already appointed a receiver at the instance of M/s. Bhagwati Developers Pvt. Ltd. (for short, ‘Bhagwati Developers’).In the result, the appeals are dismissed. For their contumacious conduct of suppressing facts from the Calcutta High Court and thereby prolonging the litigation, the appellants and Bhagwati Developers are saddled with cost of Rs.5 lakhs each. The amount of cost shall be deposited by them with the Supreme Court Legal Services Committee within a period of three months. 44. Since the proceedings pending before the Delhi High Court were stayed by this Court, we request the High Court to make an endeavour to dispose of the pending suit as early as possible.

REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5918 OF 2012 (Arising out of SLP (C) No. 11501 of 2009) Vidur Impex and Traders Pvt. Ltd. and others … Appellants versus Tosh Apartments Pvt. Ltd. and others … Respondents With CIVIL APPEAL NO.5917 OF 2012 (Arising out of SLP (C) … Continue reading

Bail: Allegations against respondent no.1 that he had huge amount of unaccounted money, that documents recovered from his premises contained instructions issued by him for transfer of various amounts to different persons from the bank accounts held by him outside India and the said monies were the proceeds of crime and by depositing the same in his bank accounts, respondent no.1 had attempted to project the same as untainted money – Further allegation that the said amount ran into billions of dollars; that respondent no.1 had obtained at least three passports in his name by submitting false documents, making false statements and by suppressing the fact that he already had a passport; that Income Tax Department had for the Assessment Years 2001-02 to 2007-08 assessed his total income as Rs.110,412,68,85303/- – Investigations also revealed that he sold a diamond from the collection of Nizam of Hyderabad and routed the proceeds through his account in Bank in Switzerland to a Bank in United Kingdom – High Court allowed bail application of respondent no.1 – On appeal, held: There was no attempt on part of respondent no.1 to disclose the source of the large sums of money handled by him – The allegations may not ultimately be established, but the burden of proof that the said monies were not the proceeds of crime and were not tainted shifted to respondent no.1 u/s.24 of PML Act – The amount lying in the Swiss bank was not explained by respondent no.1 – He was also not able to establish that the sum of Rs.110,412,68,85303/- were neither proceeds of crime nor tainted property – Manner in which he procured three different passports in his name after his original passport was directed to be deposited in court also lend support to apprehension that if released on bail, he may abscond – Bail granted to Respondent no.1 cancelled – Prevention of Money Laundering Act, 2002 – s.4 – FEMA – Code of Criminal Procedure, 1973 – s.439. Bail – Application for cancellation of bail, and appeal against order granting bail – Distinction between. State of U.P. v. Amarmani Tripathi (2005) 8 SCC 21: 2005 (3) Suppl. SCR 454 – relied on. Sanjay Dutt v. State through CBI, Bombay (II) (1994) 5 SCC 410: 1994 (3) Suppl. SCR 263; Uday Mohanlal Acharya v. State of Maharashtra (2001) 5 SCC 453: 2001 (2) SCR 878 – referred to. Case Law Reference: 1994 (3) Suppl. SCR 263 referred to Para 17 2001 (2) SCR 878 referred to Para 17 2005 (3) Suppl. SCR 454 relied on Para 27 CRIMINAL APPELLATE JURISDICTION : Criminal Appeal No. 1883 of 2011. From the Judgment & Order dated 12.8.2011 of the High Court of Bombay i Criminal Bail Appliction No. 994 of 2011. A. Mariarputham, Rajiv Nanda, Revati Mohite, T.A. Khan, Anirudh Sharma, Anando Mukherjee, Harsh Parekh and B. Krishna Prasad for the Appellant. Ishwari Prasad A. Bagaria, Vijay Bhaskar Reddy, Santosh Paul, Uma Ishwari Bagaria, Arti Singh, Arvind Gupta, Mohita Bagati, Kamal Nijhawan and Asha Gopalan Nair for the Respondents.

REPORTABLE IN THE SUPREME COURT OF INDIA CRIMINAL APPELLATE JURISDICTION CRIMINAL APPEAL NO.1883 OF 2011 (Arising out of SLP(Crl.) No.6114 OF 2011) Union of India … Appellant Vs. Hassan Ali Khan & Anr. … Respondents O R D E R ALTAMAS KABIR, J. 1. Leave granted. 2. The Special Leave Petition out of which this … Continue reading

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