Central Excise Act, 1944, Section 5A(1), Additional Duties of Excise (Goods of Special Importance) Act, 1957, Section 3(3), Finance Act, 2004, Section 91, 92, 93 -- Education cess and secondary and higher education cess - Circular dated 10.08.2004 which clarifies that education cess is part of excise duty - Second Circular No.134/3/2011 dated 08.04.2011 on subject..........
Service -- Dismissal - Theft - Nature of charge stood proved in departmental inquiry, which was legal and proper - An act of theft committed by an employee while on duty is a serious charge - Once said charge is proved in enquiry, employer is justified in dismissing the employee from service - Order of dismissal from service held, appropriate punishment...........
Service -- Departmental proceedings and criminal proceedings - Are two separate proceedings in law - Where enquiry held in departmental proceedings independently of criminal proceedings, acquittal in criminal Court is of no avail and departmental proceedings can still be held, as standard of proof required in domestic enquiry and that in criminal case are altogether..........
Service -- Appointment - Based on mistake of fact - Cancellation of, upon verification of facts, held, proper...........
Service Tax -- Expression `primarily leviable upon' - Referred to taxable person i.e. person who is liable to pay tax...........
Service Tax -- Leviability - Liability to pay tax - Tax levied on service may be collected either from service provider or recipient of service - In the instant case, taxable event was provision of service of renting out immovable property - Thus, in this case taxable person liable to pay tax is the service provider i.e. lessor...........
Service -- Promotion - Post of forester - Educational qualification - Limited Departmental Competitive Examination (LDCE) held for selection for promotion from entire lot of forest Guards irrespective of seniority but subject to minimum 5 years of service - In that situation introducing additional restriction of graduation for participation in LDCE without there being any..........
Service -- Foreign service - Deputation to a foreign country - Appellants civil servants in India - They went and worked in foreign country from 1975 to 1991 - However, no permission was taken by appellants before going on deputation to a foreign country - Services of appellants not terminated at any time - Appellants submitted their joining report in 1991 - No posting..........
Service -- Retrospective promotion - Promotees can get promotion from an anterior date only if they have worked against the said post even if it be on temporary or officiating, or ad hoc basis etc...........
Consumer Protection Act, 1986, Section 12 -- Consumer - Commercial space already sold at the time of issuance of allotment letter - It is a clear cut case of deficiency of service - Respondent directed to refund the amount of Rs.2,05,000/- along with damages of Rs.50,000/- alongwith interest of 18% per annum payable from 06.12.2004 till payment of entire amount...........
