Delhi Court December 1983 Judgments
Home Cases Delhi 1983 Page 6 of about 53 results (0.015 seconds)Friends Enterprises Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1984)(16)ELT360TriDel
1. The Revision Application dated 2-7-1982 against order-in-appeal No.293/BR/81, dated 16-10-1981 passed by the Appellate Collector of Central Excise, Calcutta has been transferred by the Government of India to the Tribunal for disposal in terms of the provisions of Section 35P(2) of the Central Excises and Salt Act, 1944.2. The appellants are a small scale manufacturer of Motor Vehicle Parts which were not initially specified under Central Excise Tariff Item No.34A but which subsequently came within the purview of Item No. 68. The Central Excise authorities observed that they had cleared unspecified motor vehicle parts upto a value of Rs. 27,82,911.84 during the period 1-4-78 to 28-2-79 and were not, therefore, entitled to exemption either from payment of duty or from licensing w.e.f. 1-3-79. After issue of a show cause notice and giving the party a hearing, the Assistant Collector observed that the appellants had applied for a licence on 15-3-79 which they got on 15-3-79, so the man...
Tag this Judgment!Commissioner of Income-tax, Delhi-i Vs. Dr. P.L. Narula
Court: Delhi
Reported in: (1984)40CTR(Del)277; [1984]150ITR21(Delhi)
Chadha, J. 1. I.T. Rs. Nos. 61 to 63 of 1976 (relating to A. Ys. 1966-67 to 1968-69), I.T.R. No. 15 of 1976 (relating to A.Y. 1970-71), I.T.R. No. 198 of 1976 (relating to A.Y. 1971-72) and I.T. Rs Nos. 321 and 322 of 1979 (relating to A. Ys. 1973-74 and 1974-75) under s. 256(1) of the I.T. Act, 1961 (for short called as 'the Act'), at the instance of the Department, raise one common question for the opinion of the court, namely; 'Whether, on the facts and the circumstances of the case, the Tribunal was legally right in holding that amounts received by the assessed as pensionable remuneration from the United Nations Joint Staff Pension Fund, after retirement, is exempt from taxation ?' 2. It is unnecessary to state the facts mentioned in the statements of the cases. The decision of the Income-tax Appellate Tribunal, Delhi, in the case of the assessed in this case was considered by a Bench of the Karnataka High Court in CIT V K Ramaiah : [1980]126ITR340(KAR) . The Karnataka High Court h...
Tag this Judgment!Silvertoe Manufacturing Co. of India Vs. Usha Soi
Court: Delhi
Reported in: AIR1984Delhi27; 25(1984)DLT67; 1984(6)DRJ208; 1984RLR92
A.B. Rohatgi, J.(1) The landlady has sued the tenant for ejectment on the ground of non-payment of rent. By order dated 28th May, 1983 the Rent Control Tribunal has held that the appellant tenant made a default in depositing two months' rent in pursuance of the order under Section 15(1) of the Delhi Rent Control Act (the Act) passed against him on 5-9-1979. On this ground it has upheld the ejectment of the tenant ordered by the Rent Controller and dismissed and tenant's appeal. The tenant appeals to this Court.(2) It is not in dispute that from the order dated 5-9-1979 under Section 15(1) of the Act passed by the Controller the tenant appealed to the Tribunal. That appeal came before Mr. P.K. Bahri who was then the presiding officer of the Tribunal. At the time of the admission of the appeal on 6-10-1979 he directed the tenant to deposit within 15 days the entire arrears of rent 'after adjusting two months' rent for repairs'. Subsequently the appeal was dismissed by the tribunal on 5-5...
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