Central Excise Act, 1944, Section 4, 35L -- Payment of duty - Exclusion of cost of packing (gunny bags) in assessable value - Challenge as to - It is held that once existence arrangement and choice to return packaging material for reuse are established for period in question, packing cost would not be included - Matter remanded to adjudicating authority...........
Central Excise Act, 1944, Section 4, 35L -- Payment of duty - Exclusion of cost of packing (gunny bags) in assessable value - Challenge as to - In instant case appellant failed to prove that no arrangement has been made as per letters for return of gunny bags for re-use - Also value of gunny bags have been included in final sale price - Therefore, appellant is directed to..........
Will -- Suspicious circumstances - Testator bequeathing suit property in favour of his attorney to the exclusion of his wife and two sons with whom he has good relations - Evidence of attesting witnesses and registrar does not evince animo attestandi, an essential imperative of valid attestation of a Will - Evidence of said witnesses does not exhibit either denial of..........
Limitation Act, 1963, Section 14 -- Exclusion of time - Appellant at no point of time has taken up a plea based on S.14 of Act - However, in an application for condonation of delay appellant contended that he was pursuing remedy before another appellate forum which ought to be excluded - Neither there was any negligence, lapse or inaction nor it was to delay proceedings to..........
Limitation Act, 1963, Section 14 -- Exclusion of time - S.14 of Act, which is based on advancing the cause of justice would certainly apply to exclude time taken in prosecuting proceedings which are bona fide and with due diligence pursued, which ultimately end without a decision on the merits of case - In such case, there is no question of condonation of delay...........
Limitation Act, 1963, Section 14 -- Exclusion of time - Period from the cause of action till the institution of appellate or revisional proceedings from original proceedings which prove to be abortive are liable to be excluded u/s 14 of Act - However, period prior to institution of initiation of any abortive proceeding cannot be excluded for the simple reason that S.14 of..........
Limitation Act, 1963, Section 14, Customs Act, 1962, Section 128 -- Exclusion of time - Time taken in prosecuting an abortive proceeding would have to be excluded as the appellant was prosecuting bona fide with due diligence the appeal before CEGAT which was allowed in its favour by CEGAT though the same is dismissed as the CEGAT had no jurisdiction to entertain such..........
Will -- Suspicious circumstance - Exclusion of other heirs - Daughters of testator happily married - Other son well off - Will executed firstly in favour of wife of testator and then to his son who was not well off, cannot be faulted and surrounded with suspicious circumstance...........
Arbitration and Conciliation Act, 1996, Section 9 -- Arbitration clause - Seat of Arbitration - Implied exclusion - When stipulation are read and appreciated in contextual perspective, `the presumed intention' of parties is clear as crystal that juridical seat of arbitration would be London, then Courts in India will not have jurisdiction as there is implied exclusion...........
Limitation Act, 1963, Section 14 -- Exclusion of time - Spent in criminal proceedings - Permissibility - S.14 of the Act is applicable only to the time spent inadvertently in civil proceeding - A criminal case cannot be equated to a civil proceeding for the purpose of S.14 of Act - Any amount of time spent before criminal Court not to be excluded while computing the period..........
