Facts:

The appellants and respondents were Directors of a company.

A Board meeting was held without notice to appellants, resulting in the removal of the first appellant as Chairman.

Resolutions were passed, including appointing 12 additional Directors.

Legal proceedings ensued, leading to a consent order for a fresh meeting under a third person's chairmanship.

Discrepancies arose in the minutes recorded by the Secretary and the Chairman.

Issues:

Validity of resolutions passed in the initial meeting.

Authentication of meeting minutes.

Impact of the consent order on previous resolutions.

Appointment of Directors and Chairman.

Held:

The consent order rendered previous resolutions non-existent, including the appointment of respondent no. 1 as Chairman. The authority to preside was dissolved.

The Chairman has the obligation to authenticate meeting minutes. In this case, minutes recorded by the third person (S) were deemed authentic.

The meeting, chaired by respondent no. 1, and resolutions, including the induction of new life members, were deemed improper post-consent order.

The appointment of 12 additional Directors did not survive due to the consent order and a subsequent resolution rejecting the objection of respondent no. 1.

Decision: The court allowed the appeal, directing that the cases of life members be considered at the next Annual General Meeting. The removal of appellant no. 1 and appointment of respondent no. 1 as Chairman were resolved by having S preside over future meetings.

Facts:

The appellant, an employee of a bank, was dismissed on 11.1.1983. After a series of appeals, including one under Section 41(2) of the Tamil Nadu Shops and Establishments Act, 1947, the civil suit was filed for a declaration that the removal was illegal.

Issues:

Whether the civil suit is barred by limitation, specifically, whether the time spent in proceedings before the Deputy Commissioner of Labour (Appeals) can be excluded under Section 14 of the Limitation Act, 1963.

Held:

The Deputy Commissioner of Labour (Appeals) is considered a "court" for the purpose of Section 14 of the Limitation Act. The entire period from the institution of the appeal before the Deputy Commissioner of Labour (Appeals) till its dismissal is to be excluded in computing the limitation period for filing the civil suit.

Decision: The appeal is allowed on the grounds that the proceedings before the Deputy Commissioner of Labour (Appeals) are of a civil nature, and the time spent in these proceedings is excluded under Section 14 of the Limitation Act. Therefore, the civil suit is within the limitation period.

Facts:

The appeals involved disputes between SkyPak Couriers Ltd. and Tata Chemicals Ltd. under the Consumer Protection Act. The Commission had referred the matters for consensual adjudication by a retired Judge, a practice challenged by the parties.

Issues:

Whether the Consumer Protection Commission has the jurisdiction to refer disputes for consensual adjudication.

The propriety of the procedure followed by the Commission in doing so.

The applicability of arbitration clauses in agreements when a complaint is made under the Consumer Protection Act.

Held:

The Court acknowledges the substantial increase in business and trade, leading to the Consumer Protection Act's enactment to protect consumers from exploitation. The Commissions, being quasi-judicial bodies, are empowered to provide speedy redressal and award compensation.

The Court opines that the Consumer Protection Commissions do not have the jurisdiction to refer disputes for consensual adjudication unless authorized by the Act itself. Even if an arbitration clause exists, the Commission can entertain complaints independently.

The Commission's practice of referring matters to consensual adjudication by a retired Judge is deemed unhealthy and unjustified. The Commission is directed to discontinue this practice.

The Court treats the references to retired Judges as consensual arbitration under the Arbitration Act, making the awards subject to challenge under relevant arbitration laws.

Parties are allowed to file objections to the awards, and the Commission is directed to consider these objections before passing final orders.

The order clarifies that it won't set a precedent to reopen matters where parties have accepted the Commission's final decision or not challenged it.

Facts:

On June 28, 1929, the Government of Uttar Pradesh granted a license to Company 'M' for a duration of 35 years, subsequently transferred to Respondent No. 1. The government retained the right to purchase the undertaking at the end of the license term, which was to expire on June 27, 1964. The appellant served notice under Section 6(1) of the Indian Electricity Act in 1962, calling for the sale of the undertaking to the government at the end of the stipulated period. Amendments were made in 1975, changing the method of compensation determination through the introduction of the concept of book value.

Issues:

The constitutional validity of the amendments was challenged by Respondent No. 1, asserting infringement of rights under Articles 19(1)(j) and 31(2). The High Court, initially ruled in favor of Respondent No. 1, a decision upheld by the Division Bench.

Held:

The law prevailing on the date of takeover (June 28, 1964) is the determining factor. The Constitution (Twenty-fifth Amendment) Act, including Article 31-C, was not enacted at that time. Amendments changing the principles of compensation determination are recognized as long as the principles are appropriate for valuation, and the selection is within the discretion of Parliament. The principles of valuation based on book value were deemed appropriate and not illusory.

The acquired entity is not a chose-in-action or a debt but an undertaking dealing with material resources. No crystallization of a specific amount occurred; it was a right to receive compensation based on certain principles. The Amending Act altered the method of determining compensation, integral to the process of nationalization. Economic costs of nationalization were deemed non-justiciable.

FACTS:

The respondent, a manufacturer, filed a declaration under Rule 57G of the Central Excises Rules, 1944, for adoption of MODVAT Credit.

The respondent availed credit facilities from 1.3.87, even though the declaration was filed on 10.3.87.

Authorities claimed that wrong credit of Rs. 62,710.61 was availed from 1.3.87 to 10.3.87.

Despite notices, the respondent did not reverse the credit, leading to a show cause notice.

The Assistant Collector directed the reversal of the credit of Rs. 41,872.68.

The respondent challenged this, arguing a plea of limitation.

ISSUES:

Whether the provisions of Section 11A of the Act apply to the action taken under Rule 57-I?

Is the plea of limitation valid?

HELD:

The court concluded that Section 11A does not apply to actions under Rule 57-I. The recovery of credit is distinct from the demand or recovery of excise duty under Section 11A.

The court upheld the Gujarat High Court's view, stating that the Modvat Scheme is a special and beneficial scheme with its own enforcement mechanisms. Section 11A, being a general provision, does not apply.

The court emphasized that lawful earning of credit is crucial for valid utilization. Rule 57-I involves recovery of the money value equivalent to the unlawfully availed credit, not the recovery of duty itself.

REFERRED CASES:

Advani Oerlikon Ltd. Vs. Assistant Collector of Central Excise, (1993) 42 ECC 219 : (1993) 63 ELT 427

Government of India Vs. Citedal Fine Pharmaceuticals, Madras and Others, AIR 1989 SC 1771 : (1989) 24 ECR 440 : (1989) 42 ELT 515 : (1990) 184 ITR 467 : (1989) 3 JT 118 : (1989) 2 SCALE 44 : (1989) 3 SCC 483 : (1989) 3 SCR 465 : (1989) 2 UJ 368

J.K. Cotton Spinning and Weaving Mills Ltd. and Anr Vs. Union of India (UOI) and Ors, AIR 1988 SC 191 : (1987) 14 ECC 239 : (1989) 23 ECR 178 : (1987) 32 ELT 234 : (1987) 4 JT 421 : (1987) 2 SCALE 903 : (1987) 1 SCC 350 Supp : (1987) SCC 350 Supp : (1988) 1 SCR 700 : (1988) 4 STC 421

Fabril Gasosa Vs. Union of India, (1997) 72 ECR 545 : (1997) 96 ELT 241

Thungabhadra Steel Products Ltd. Vs. Supdt. of Central Excise, (1991) 33 ECC 140 : (1992) 40 ECR 87 : (1991) 56 ELT 340

Torrent Laboratories Pvt. Ltd. Vs. Union of Incia, (1991) 55 ELT 25 : (1990) 2 GLR 1017

Collr. of C. Ex. Vs. Tata Engineering and Locomotive Co. Ltd., (1999) 65 ECC 11 : (1999) 111 ELT 9

FACTS:

Respondent imported four cases of hydrochloric acid synthesis units.

Claimed classification under Heading 84.17(1) of the Customs Tariff Act.

Assistant Collector of Customs classified them under Heading 68.01/16(1).

Collector of Customs (Appeals) sided with the respondent.

Customs Excise and Gold (Control) Appellate Tribunal (CEGAT) confirmed the classification under Heading 84.17(1).

ISSUES:

Whether the hydrochloric acid synthesis unit falls under Heading 84.17(1) or Heading 68.01/16(1) of the Customs Tariff Act.

HELD:

The court analyzed Chapter 68 and Chapter 84 of the Customs Tariff Act.

Chapter 68 pertains to articles of stone, plaster, cement, asbestos, mica, or similar materials – no room for machinery.

Chapter 84 encompasses boilers, machinery, mechanical appliances, and parts thereof.

Note 1(a) to Chapter 84 excludes articles falling within Chapter 68 from Chapter 84.

The court emphasized the categorical finding that the combustion chambers constitute a complete unit.

Concluded that the goods fall within Heading 84.17(1) as they are not millstones, grindstones, or the like.

Referred to Saurashtra Chemicals case where spare parts made of carbon were at issue, distinguishing it from the present case.

Also, distinguished the Ballarpur Industries case where the goods were part of machinery not falling within Chapter 68 and not made entirely of granite.

Found no illegality in the order of the Tribunal.

Dismissed the appeal with costs.

REFERRED CASES:

Saurashtra Chemicals Vs. Collector of Customs, (1997) 95 ELT 455 : (1998) 8 JT 39 : (1998) 9 SCC 361

Ballarpur Industries Ltd. Vs. Collector of Customs (Appeals), Customs House, Madras, (1995) 56 ECR 646 : (1995) 75 ELT 6 : (1995) 1 JT 164 : (1994) 5 SCALE 263 : (1995) 1 SCC 446 Supp

Facts:

S.K. Roy, the Branch Manager, and others were accused of cheating the bank in a criminal conspiracy.

Appellant Hardeo Singh's name surfaced during the investigation for allegedly taking advantage of an overdraft facility beyond the manager's financial powers.

The charge included Sections 120B, 409, 420, 468, 471, 477A of IPC, and Section 5(1) of the Prevention of Corruption Act.

Issues:

Whether the court should quash the proceedings against the appellant, Hardeo Singh.

The legality of the overdraft facility granted to the appellant.

Held:

The court refused to quash the proceedings against Hardeo Singh, stating that there is sufficient evidence for framing charges.

The court emphasized that criminal prosecution is not necessarily harassment, and if the charge is not proven, the appellant would be acquitted.

Decision: The appeal fails, and the order of the High Court, which refused to quash the proceedings against Hardeo Singh, is upheld. No order as to costs.

Facts:

Hindustan Aeronautics Ltd. (Appellant) filed its return for the assessment year 1970-71.

The Income Tax Officer made an assessment order on 15-3-1973, disallowing certain deductions claimed by the Appellant.

The Appellate Assistant Commissioner partly allowed the appeal on 27-10-1976.

Both the revenue and the assessee appealed before the Tribunal, and on 9-5-1977, the assessee withdrew its appeal with liberty to approach the Commissioner under Section 264.

Issues:

Whether the Commissioner has the power to entertain the assessee's revision petition under Section 264 after the withdrawal of the appeal before the Tribunal?

Held:

The Full Bench held that the revision petition could not be maintained as the Commissioner was justified in dismissing it.

The critical question addressed was whether the Commissioner can entertain the revision petition during the pendency or after the disposal of the department's second appeal before the Income Tax Appellate Tribunal, where the subject-matter of the appellate and revisional proceedings are distinct.

The court relied on Commissioner of Wealth Tax, Bombay and Another Vs. Mrs. Kasturbai Walchand and Others, stating that the Commissioner cannot revise an order under Section 264 if it has been made subject to an appeal to the Tribunal.

The order made by the Tribunal, being a superior forum, results in a merger of the entire order of the Appellate Assistant Commissioner.

The court emphasized that the legislature did not provide for a distinction in Section 264 when the order is subject to appeal, unlike Section 263 where powers of revision extend to matters not considered in the appeal.

Facts:

The appellant, Registrar of Companies, filed a complaint against the respondents for an alleged offence under Section 113 of the Companies Act, 1956, pertaining to a delay in the transfer of shares. The Chief Judicial Magistrate dismissed the complaint based on the grounds of limitation under Section 468 of the Criminal Procedure Code.

Issues:

The delay in filing the appeal and whether the appellant, as the Registrar of Companies, could be considered a "person aggrieved" under Section 469(1)(b) of the Criminal Procedure Code.

Held:

The court expressed disapproval of the appellant's significant delay in taking up the matter but decided to allow the appeal to be argued on merits. The court emphasized the interpretation of "person aggrieved" in the context of Section 621 of the Companies Act, which restricts the initiation of prosecution to the complaint of a shareholder, the Registrar, or a person authorized by the Central Government.

The court set aside the decisions of the lower courts, remanding the matter back to the Chief Judicial Magistrate for consideration on merits. The appellant was directed to pay the costs of the appeal due to the delay.