{"id":242212,"date":"1997-03-20T00:00:00","date_gmt":"1997-03-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997"},"modified":"2018-09-07T04:23:58","modified_gmt":"2018-09-06T22:53:58","slug":"collector-of-central-excise-vs-areson-and-company-on-20-march-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997","title":{"rendered":"Collector Of Central Excise, &#8230; vs Areson And Company on 20 March, 1997"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Collector Of Central Excise, &#8230; vs Areson And Company on 20 March, 1997<\/div>\n<div class=\"doc_bench\">Bench: A.M. Ahmadi Cji, S.P. Kurdukar<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  4171 of 1986\n\nPETITIONER:\nCOLLECTOR OF CENTRAL EXCISE, MADRAS\n\nRESPONDENT:\nARESON AND COMPANY\n\nDATE OF JUDGMENT: 20\/03\/1997\n\nBENCH:\nA.M. AHMADI CJI &amp; S.P. KURDUKAR\n\nJUDGMENT:\n<\/pre>\n<p>JUDGMENT<\/p>\n<p>1997 (3) SCR 111<\/p>\n<p>The Judgment of the Court was delivered by<\/p>\n<p>AHMADI, CJI. This appeal by the Collector Central Excise, Madras, is<br \/>\ndirected against the judgment and order of the Customs, Excise and Gold<br \/>\n(Control) Appellate Tribunal (&#8216;the Tribunal&#8217; for short) July 8, 1986,<br \/>\nwhereby it affirmed the order dated August 1, 1981 of the Appellant<br \/>\nCollector of Central Excise, Madras granting refund of excise duty to the<br \/>\nrespondent-assessee in reversal of the order passed by the Assistant-Col-<br \/>\nlector of Central Excise, Tirunelveli on February 27, 1981. Briefly stated<br \/>\nthe facts are as under;\n<\/p>\n<p>The respondent manufactured Trailers and Steel Furniture liable to payment<br \/>\nof excise duty under Tariff Item No. 34(iii) and Tariff Item No.40<br \/>\nrespectively. The respondent was clearing the goods after payment of duty<br \/>\nwithout claiming exemption under Notification dated March 1, 1978 as<br \/>\namended subsequently by Notification No. 8O\/80 dated June 19, 1980.<br \/>\nParagraph 2 of the said Notification which is relevant for our purpose<br \/>\nreads thus :\n<\/p>\n<p>&#8220;(2)  Nothing contained in this Notification  shall apply to a manufacturer\n<\/p>\n<p>&#8211;\n<\/p>\n<p>(i) if the aggregate value of clearances of each serial no. of the<br \/>\nspecified goods, if any by him or on his behalf for home consumption from<br \/>\none or more factories, during the preceding financial year, had exceeded<br \/>\nrupees fifteen lakhs.\n<\/p>\n<p>(ii) who manufactures excisable goods falling under more than one Item<br \/>\nnumber of the said first schedule and the aggregate value of clearances of<br \/>\nall excisable goods by him or on his behalf for home consumption, from one<br \/>\nor more factories, during the preceding financial year, had exceeded rupees<br \/>\ntwenty lakhs.&#8221;\n<\/p>\n<p>The respondent claimed refund of duty paid during the period from April, 1,<br \/>\n1980 to September 30, 1980 amounting to Rs. 65,285.68 on the plea that the<br \/>\naggregate value of the clearances of both the excisable items did not<br \/>\nexceed Rs. 20 lakhs during the previous financial year. The Assistant<br \/>\nCollector found that during the year 1979-80, the assessee had cleared<br \/>\nTrailers worth Rs. 19,32,960 and Steel Furniture worth Rs. 1032 aggregat-<br \/>\ning Rs. 19,33,992 i.e., less than Rs. 20 lakhs. Since the aggregate value<br \/>\nexceeded Rs. 15 lakhs, in view of the proviso to paragraph 2(i) of the<br \/>\nNotification, the Assistant Collector held that the assessee was not<br \/>\neligible for exemption and rejected the claim for refund. The assessee<br \/>\npreferred an appeal. The Appellate Collector reversed the view of the<br \/>\nAssistant Collector and held that as the aggregate value did not exceed Rs.<br \/>\n20 lakhs, the assessee was entitled to the benefit of exemption under the<br \/>\nafore-men-tioned Notification and ordered refund. The Tribunal affirmed<br \/>\nthis view in the Revenue&#8217;s appeal to that body. Hence the appeal.\n<\/p>\n<p>Paragraph 1 of the Notification refers to specified goods i.e. goods<br \/>\nspecified in column 3 of the table annexed to the Notification, Paragraph 2<br \/>\nextracted earlier sets out the conditions for the grunt of the exemption.<br \/>\nBoth the Trailers and Steel Furniture being specified goods, the assessee<br \/>\ncontends that as the value of the Trailers and the Steel furniture did not<br \/>\nexceed Rs. 20 lakhs, sub-paragraph (ii) of paragraph 2 of the Notification<br \/>\nwas attracted and hence he was entitled for refund. The Revenue&#8217;s con-<br \/>\ntention is that since the maximum limit of Rs. 15 lakhs set out in sub-<br \/>\npara-graph (i) of paragraph 2 was crossed in the previous year, there was<br \/>\nno question of granting refund to the assessee. It was contended before he<br \/>\nTribunal that sub-paragraphs (i) and (ii) had to be read together but the<br \/>\nTribunal felt that even if they were so read, it is clear that sub-<br \/>\nparagraph (i) fixes the limit of Rs. 15 lakhs for one single item of<br \/>\nspecified goods while sub-paragraph (ii) fixes the limit of Rs. 20 lakhs<br \/>\nwhere the clearance is for both specified and unspecified goods. This is<br \/>\nthe controversy.\n<\/p>\n<p>Paragraph 2(i) speaks of aggregate value of clearances of each serial<br \/>\nnumber of the specified goods&#8217; whereas paragraph 2(ii) speaks of &#8216;excisable<br \/>\ngoods&#8217; falling under more than one item. It is thus clear that clause (i)<br \/>\nis confined to &#8216;specified goods&#8217; whereas clause (ii) refers to &#8216;excisable<br \/>\ngoods&#8217;. Now all specified goods may be excisable too, but if one were to<br \/>\nread clause (ii) as independent of clause (i) it would create an anomalous<br \/>\nsituation, in that, a manufacturer who is not eligible for exemption under<br \/>\nclause (i) as the aggregate value exceeds Rs. 15 lakhs can still hop on to<br \/>\nclause (ii) and contend that since the aggregate value of the specified<br \/>\ngoods which are excisable does not exceed Rs. 20 lakhs, he would still be<br \/>\nentitled to exemption. Such an interpretation would render clause (i)<br \/>\nredundant. We are, therefore, of the opinion that if the goods, i.e. all<br \/>\nitems fall within the expression &#8216;specified goods&#8217; the case would be<br \/>\ncovered by clause (i), as in the present case, and not clause (ii).\n<\/p>\n<p>Accordingly, the appeal is allowed and the impugned orders of the<br \/>\nauthorities below holding that the case falls in clause (ii) are set aside.<br \/>\nThere will be no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Collector Of Central Excise, &#8230; vs Areson And Company on 20 March, 1997 Bench: A.M. Ahmadi Cji, S.P. Kurdukar CASE NO.: Appeal (civil) 4171 of 1986 PETITIONER: COLLECTOR OF CENTRAL EXCISE, MADRAS RESPONDENT: ARESON AND COMPANY DATE OF JUDGMENT: 20\/03\/1997 BENCH: A.M. AHMADI CJI &amp; S.P. KURDUKAR JUDGMENT: JUDGMENT 1997 (3) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-242212","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Collector Of Central Excise, ... vs Areson And Company on 20 March, 1997 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Collector Of Central Excise, ... vs Areson And Company on 20 March, 1997 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"1997-03-19T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-09-06T22:53:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Collector Of Central Excise, &#8230; vs Areson And Company on 20 March, 1997\",\"datePublished\":\"1997-03-19T18:30:00+00:00\",\"dateModified\":\"2018-09-06T22:53:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997\"},\"wordCount\":842,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Supreme Court of India\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997\",\"name\":\"Collector Of Central Excise, ... vs Areson And Company on 20 March, 1997 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"1997-03-19T18:30:00+00:00\",\"dateModified\":\"2018-09-06T22:53:58+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Collector Of Central Excise, &#8230; vs Areson And Company on 20 March, 1997\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Collector Of Central Excise, ... vs Areson And Company on 20 March, 1997 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997","og_locale":"en_US","og_type":"article","og_title":"Collector Of Central Excise, ... vs Areson And Company on 20 March, 1997 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1997-03-19T18:30:00+00:00","article_modified_time":"2018-09-06T22:53:58+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Collector Of Central Excise, &#8230; vs Areson And Company on 20 March, 1997","datePublished":"1997-03-19T18:30:00+00:00","dateModified":"2018-09-06T22:53:58+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997"},"wordCount":842,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Supreme Court of India"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997","url":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997","name":"Collector Of Central Excise, ... vs Areson And Company on 20 March, 1997 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1997-03-19T18:30:00+00:00","dateModified":"2018-09-06T22:53:58+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-areson-and-company-on-20-march-1997#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Collector Of Central Excise, &#8230; vs Areson And Company on 20 March, 1997"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/242212","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=242212"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/242212\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=242212"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=242212"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=242212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}