2. The subscriber reports furnished by the petitioner since the introduction. of new regime from 01.02.2019 as per new Regulations and Tariff Order of 2017 were not in accordance with the legal requirement. In the notice, the respondent had alleged under-reporting of subscribers in respect of its channels and later also alleged that petitioner was redistributing Zee Bangla channel in unencrypted mode. As the earlier orders would disclose, technical audit held under the orders of this Tribunal was not a smooth affair. The audit report of KPMG is on record. The parties have filed their response to the audit report. Some of the initial difficulties in the audit and reasons for delay of several months will appear from orders passed on 23.07.2019 and also some of the subsequent orders. The initial shortcomings in the petitioner's system are clear not only from the facts available on record and in the order sheets but also from reports of technical audit of petitioner's system prepared 'at the instance of some other broadcasters. As an interim measure, provisional bills were directed to be raised by the respondent on the basis of subscriber reports of the petitioner but it has been made clear that this arrangement shall not prejudice the claim of the respondent for a higher amount, if justified.

Ref. Case No. 05 of 2019 1

2. The Informant in the present case had issued RFP for procurement of Cloth Cotton Pagdi for quantity of 7,42,426 Mtrs and Mattress MK-II (Improved Version), quantity 57,761 (in numbers). The Informant has stated that out of 04 firms which participated, only 03 firms could qualify for opening of commercial bids for Cloth Cotton Pagdi and out of 10 firms only 04 could qualify for opening of commercial bid for mattress. The tender for procurement of Cotton Pagdi was floated on 22.10.2018, and for Mattress was floated on 08.11.2018, respectively.

3. The Informant has averred that Commercial Negotiation Committee ('CNC') observed that the rates may have been quoted after collusion by the said two firms. As submitted by the Informant, details of the bid are reproduced in the table below:

Ref. Case No. 05 of 2019 1

2. The Informant in the present case had issued RFP for procurement of Cloth Cotton Pagdi for quantity of 7,42,426 Mtrs and Mattress MK-II (Improved Version), quantity 57,761 (in numbers). The Informant has stated that out of 04 firms which participated, only 03 firms could qualify for opening of commercial bids for Cloth Cotton Pagdi and out of 10 firms only 04 could qualify for opening of commercial bid for mattress. The tender for procurement of Cotton Pagdi was floated on 22.10.2018, and for Mattress was floated on 08.11.2018, respectively.

3. The Informant has averred that Commercial Negotiation Committee ('CNC') observed that the rates may have been quoted after collusion by the said two firms. As submitted by the Informant, details of the bid are reproduced in the table below:

These two appeals against the decision of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) rendered on 16th July, 2008 require adjudication on the question as to whether 1 “car matting” would come within Chapter 57 of the First Schedule to the Central Excise Tariff Act, 1985 under the heading “Carpets and Other Textile Floor Coverings” or they would be classified under Chapter 87 thereof, which relates to “Vehicles other than Railway or Tramway Rolling-Stock and Parts and Accessories Thereof”. The appeals are against a common decision and we shall also deal with both these appeals together in this judgment. The respondent-assessee want their goods to be placed under Chapter heading 5703.90. We shall refer to the specific entries against this item later in the judgment. The respondent, at the material point of time were engaged in the business of manufacture of textile floor coverings and car matting. The subject-goods have been referred to interchangeably by the revenue also as car mattings and car carpets. The respondent, at the material time, were clearing the goods declaring them to be goods against Heading No.570390.90. Effective rate of excise duty on goods under that entry was 8% and education cess at the applicable rate for the subject period. We find this rate of duty, 2 inter-alia, from the order of the Commissioner dealing with the first and the second show-cause notices. The rate of basic excise duty would have been 16% apart from education cess if these goods were classified against goods specified in heading no.8708.99.00. Altogether three show-cause-notices were issued against the respondent over clearance of goods under the said heading. These notices required them to answer as to why they should not be charged the differential rate of duty and interest. We would like to point out here that in the show-cause notices, the respective chapter sub-headings have been referred to as 8708.99.00 and 570390.90 and in the order of the Tribunal also, the sub-headings have been referred to as such. But the authorities themselves in certain places described the sub-headings in shorter numerical forms, as 5703.90 and 8708.00. We find these minor variations in the paper-book. But this variation of the sub- headings represented in numerical form is not of any significance so far as adjudication of these appeals are concerned. The respondent were also to answer as to why penalty should not be 3 imposed upon them in terms of Section 38A of the Central Excise Act, 1944 read with Rule 25 of the Rules made thereunder. The first show-cause notice is dated 9th August, 2005 in regard to clearance of goods made during the period between 9 th July, 2004 and 31st March, 2005. They had cleared altogether 8,65,777 pieces of those items in different sizes in that period. The second show-cause notice was issued on 2 nd May, 2006 and related to clearance of 12,02,482 pieces of the same goods for the period between 1st April, 2005 and 31st January, 2006. The third show- cause notice is of 7th March, 2007 and the clearance involved 20,15,412 pieces from 1st February, 2006 to 31st January, 2007. For the period involved in the third show-cause notice, clearance was made by the respondent under Chapter sub-heading no.570500.19, which carried effective rate of duty @8%.

CM(M) 769/2018 with CM APPL. 27219/2018

1. Petitioner impugns order dated 18.04.2018 whereby the Trial Court has rejected the preliminary objection raised by the Petitioner that the petition filed by the Respondent under section 34 of the Arbitration and Conciliation Act, 1996 (hereinafter called the Arbitration Act) impugning award dated 14.07.2016 was liable to be dismissed because Respondent had not deposited 75% of the awarded amount as stipulated in Section 19 of the Micro, Small and Medium CM(M) 769/2018 Page 1 of 16 Enterprises Development Act, 2006 (hereinafter referred to as the MSMED Act).

2. Respondents had issued a Tender Enquiry for procuring Cover Water Proof 9.1 M x 9.1 M. The bid of the Petitioner was accepted by the Respondents and contract dated 05.04.2005 was entered between the parties.

The singer, 45, opted for a black plunging tuxedo dress with a sequinned neckline and padded shoulders.

The Mummy Diaries star, 29, put on an extremely busty display in a plunging black silk gown with a thigh-high split as she exited the bash at the InterContinental Hotel in London.

On Wednesday, a Twitter troll shared a snap of his winning moment while penning: 'We have an unhealthy relationship with alcohol in Scotland. This doesn't help'

James Wilder, who is standing in the safe Conservative seat of Newbury, was gushing over the Prime Minister in a series of unearthed Facebook posts.

Car theft has rocketed by up to 60 per cent in parts of the UK as experts warn British motorists their vehicles are at greater risk during the lockdown (pictured, MailOnline map showing rise of car thefts).

Shaun Sawyer, chief constable for Devon and Cornwall police, said the guidance was 'poor' and would lead to people heading into his force area, which is not what communities want.

Roads with 30mph limits that have been found to be most lethal, with Department for Transport data showing that 60% of all accidents and 34% of all traffic-related fatalities occur in these zones.

Weekend Sunrise host Matt Doran has broken down on air in an emotional tribute to his mother Paula for Mother's Day.

World and Olympic heptathlon champion Jessica Ennis-Hill inspires kids to do the robot and a dad even to do the worm in a Barnsley shopping centre in Santander's 2015 Christmas commercial.

A journalist on an English-speaking Russian radio station made the extraordinary claim earlier this week and by Thursday it was gaining some traction on social media.

Louise Doughty's bestseller Apple Tree Yard is now a synonym for having sex with someone you shouldn't, or doing it somewhere you might be caught

Traditional Sunday worship might be in decline but the number of people going to church regularly, worshipping where and when they choose, is rising

1. The present Appeal No. 340 of 2016 has been preferred by M/s. Azure Sunrise Private Limited (Appellant) against the Impugned Order Dated 14th December, 2016 passed by the Karnataka Electricity Regulatory Commission (hereinafter the "State Commission") in Petition No. 19/ 2016 (hereinafter the "Petition"), wherein the State Commission has arbitrarily and unjustifiably retrospectively reduced the approved extension of time of 137 days granted by the distribution licensee, Chamundeshwari Electricity Supply Corporation Limited (hereinafter the "CESCOM") to only 25 days, after more than 12 months of such extension being granted and acted upon by both the parties and has further recorded that the necessary consequences as per the terms of the PPA (as defined hereinafter) shall follow.

Mark Manduca, of Citigroup, told institutional clients there was a 'high' probability that easyJet would have to tap investors for money by issuing shares in the next few months.

The former Made In Chelsea star, 30, showcased her washboard abs and toned figure in a skimpy pink two-piece.

The media personality's blog, set for release this summer, will feature updates on fashion, beauty, music and lifestyle topics.

The 3 per cent stamp duty surcharge on additional properties was introduced by the former Chancellor in 2016 and it was hoped it would raise £2.9billion in tax by the end of the 2019/2020 tax year.

Gabriel Martinelli arrived at Arsenal last summer from Ituano for just £6m. The 18-year-old Brazilian has hit the ground running quickly scoring 10 goals in his first 26 appearances for the Gunners.

Crystal Palace want to be recognised as the oldest professional club in the world after new research claims to have found a direct connection to the team established in 1861.

Manchester United defender Aaron Wan-Bissaka has heaped praise on Ole Gunnar Solskjaer for helping him perform this season. He says Solskjaer 'wants every player to improve'

South Korea reported 34 additional cases of COVID-19 over the past 24 hours as a spate of transmissions linked to clubgoers threatens the country's hard-won gains in its fight against the virus. Figures released Sunday by the Korea Centers for Disease Control and Prevention increased national totals to 10,874 with 256 deaths. The agency said 9,610 have recovered and 10,128 others were undergoing tests to determine whether they've contracted the virus. The agency said a tentative assessment showed 26 of the 34 new patients were locally transmitted cases, while the rest were imported. South Korean media reported it was the first time that South Korea's daily jump has marked above 30 in about a month. The agency didn't immediately provide further details. But most of the new cases in the past few days were linked to nightclubs in Seoul's Itaewon entertainment neighborhood. Officials on Friday said they detected at least 15 infections linked to a 29-year-old man who had visited three ...

New York Governor Andrew Cuomo, who has won bipartisan praise for rallying supplies for his ravaged hospitals and helping slow the coronavirus, is coming under increasing criticism for not bringing that same level of commitment to a problem that has so far stymied him: nursing homes. In part-lecture, part-cheerleading briefings that have made him a Democratic counter to President Donald Trump, Cuomo has often seemed dismissive and resigned to defeat when asked about his state leading the nation in nursing home deaths. We've tried everything to keep it out of a nursing home, but it's virtually impossible, Cuomo told reporters. Now is not the best time to put your mother in a nursing home. That is a fact. Residents' relatives, health care watchdogs and lawmakers from both parties cite problems with testing and transparency that have prevented officials and the public from grasping the full scale of the catastrophe. And they are second-guessing a state directive that requires nursing ..

Ganjam district in Odisha reported its first COVID-19 death after a man succumbed to the virus on Sunday, taking the death toll in the state to three, an official of the health department said. The total number of coronavirus cases in the state has climbed to 352, with 58 more testing positive for the disease, the official said. At least 41 of them are those who returned from Surat in Gujarat recently, he said. Last month, Odisha had reported two COVID-19 deaths - both in state capital Bhubaneswar. Of the 58 new cases, 29 are from Ganjam district, 15 from Balasore, and 1 from Mayurbhanj. Angul district registered coronavirus cases for the first time, with 13 people there contracting the virus. Twenty of the 30 districts in the state have so far reported COVID-19 cases. The number of active cases in the state has climbed to 281. At least 68 people have recovered from the disease. On Saturday, 3,458 samples were examined in the state. A total of 59,780 samples have been tested so ..

The death toll due to COVID-19 rose to 2,109 and the number of cases climbed to 62,939 in the country on Sunday, registering an increase of 128 deaths and 3,277 cases in the last 24 hours, according to the Union Health Ministry. The number of active COVID-19 cases stood at 41,472, while 19,357 people have recovered and one patient has migrated, the ministry said. The total number of cases also include 111 foreign nationals. Of the 2,109 fatalities, Maharashtra tops the tally with 779 deaths. Gujarat comes second with 472 deaths, followed by Madhya Pradesh at 215, West Bengal at 171, Rajasthan at 106, Uttar Pradesh at 74, Delhi at 73, and Andhra Pradesh and Tamil Nadu at 44. The death toll is 31 in Punjab, 30 each in Karnataka and Telangana. Jammu and Kashmir and Haryana each have registered nine COVID-19 deaths, Bihar five and Kerala four. Jharkhand has recorded three COVID-19 fatalities. Odisha, Chandigarh, Assam and Himachal Pradesh have reported two deaths each. Meghalaya and ...

'Protection' is a two-edged weapon. The very fact that this is the principal focus of the Act for women within marriage or out-of-marriage relationships only reinforces the view that women, by and large, are vulnerable to all kinds of violence in their relationships with men, writes Shoma Chatterji.

The K N Panikkar committee recommended a change in a controversial chapter of a social sciences textbook that triggered violent agitation on the grounds that it promoted atheism and communism. P N Venugopal has more.

The most flexible information dissemination medium ever invented can still be used for the betterment of all, says Subramaniam Vincent.

Women like Mukta Jodia, the first recipient of the Chingari Award for Women Against Corporate Crime, are a reminder of the other India, the real India. What triggers their struggles is quite often the lack of transparency, writes Kalpana Sharma.

An excess of secularism may be as problematic as bigotry, whereas pragmatism is in salutary contrast to both of those, writes Ramachandra Guha.

The terror attacks have raised numerous questions of media ethics, values and news-gathering methods. While the government and politicians faced the wrath of the public, the media too was under the lens. Ramesh Menon reports.

Eleven years after journalist Rina Mukherjee was fired following her allegations of sexual harassment against a senior, the West Bengal Industrial Tribunal passes an order against The Statesman, offering hope of redress for other victims. Navya P K reports.

The absence of World No. 1 Magnus Carlsen took many by surprise. To clear the air, website promoters chess.com released a statement but ended up hurting none other than Carlsen.

Fifty-eight more tested positive for Covid-19 and another person died in Odisha, the health department updated on its Covid-19 dashboard on Sunday. With this, the total number of positive cases in Odisha mounted to 352 while the number of deaths rose to 3.

In an increasingly globalized world, words like territory and identity seem anachronistic. Yet the march of nationalism continues across the world. Sunday Times decodes the strange pull of identity politics

While most of the government employees’ associations have opposed the state’s move to increase the retirement age from 58 to 59, government college teachers have welcomed it.

Punjab's cabinet ministers locked horns with senior bureaucrats over imposition of Covid tax and overall dipping revenue of the state excise department at a meeting to discuss changes in the excise policy on Saturday.

In the capital, Santiago, where the largest cemeteries ordinarily attract tens of thousands of visitors with associated road closures and chaotic scenes, the national federation of cemetery workers this week urged people to stay away.

With India battling swine flu, an eminent Indian-American doctor has said it is the right time the government in the country accelerate process of training its doctors in infectious diseases or else it could be too late to bring the situation under control.

Scientists claimed to have developed a new variety of broccoli that is not only grown naturally, but also tastes sweeter and has 40% more anti-oxidants than the normal to reduce risks of heart disease and cancer.

Ayushmann Khurrana has teamed up with his friend and composer Rochak Kohli for a special song titled 'Ma' dedicated to all the hardworking mothers.

The Dubai state carrier made 1 billion dirhams ($287.5 million) in the 12 months to March 31, compared to 871 million dirhams a year earlier.

Nepal's Foreign Affairs Ministry in a statement said the government "has learnt with regret" about the inauguration of the link road connecting to Lipulekh pass, which Nepal claims to be part of its territory.

A special bench was hearing a writ petition filed by the All India Centre Council of Trade Unions(AICCTU) questioning the government's rationale to cancel trains that were meant to ferry migrant labourers back to their homes.