Delhi Court March 1983 Judgments
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Hercules Tyre and Rubber Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-24-1983
Reported in: (1983)LC1045DTri(Delhi)
1. The short point falling for decision in the present appeal turns on the correct interpretation of Central Excise Notification No. 47/72, dated 17-3-72. In order to appreciate the contentions of the appellants and the respondent it is better to straightaway reproduce the Notification in its extenso : "The Central Government hereby exempts tyres of the description specified in column (1) of the Table hereto annexed, and falling under Sub-item (1) of Item No. 16, from so much of the duty of excise leviable thereon as is in excess of the duty specified and subject to the conditions laid down respectively in the corresponding entries in columns (2) and (3) of the said-----------------------------------------------------------------------Description Duty Conditions-----------------------------------------------------------------------(1) (2) (3)-----------------------------------------------------------------------Tyres for motor Forty per cent If the total value of thevehicles. ad valor...
Madan Lal Vs. Tej Ram
Court: Delhi
Decided on: Mar-24-1983
Reported in: 1983(5)DRJ48
G.C. Jain, J.(1) Tej Ram, Respondent herein, is owner of a double storeyed house situated in Chowk Mata Mandir, Arya Pura, Subzi Mandi, Delhi, bearing Municipal No. 4838 (First Floor) and 4839 (Ground Floor). Madan Lal, Petitioner herein, is in occupation of a room and a common verandah on the ground floor of the house as a tenant on a monthly rent of Rs. 16/ under the respondent. On February 23, 1977 the respondent sought the eviction of the petitioner from the premises under proviso (e) to sub-section (1) of section 14 and Section 14A of the Delhi Rent Control Act, 1958 (for short Act). It was averred that the premises in dispute had been let out for residential purposes and were required by him for occupation as residence for himself and members of his family and he had no other reasonably suitable accommodation. It was further alleged that he had been allotted a Government quarter No. G-132, Sriniwaspuri, New Delhi, but has been directed by the Government to vacate the same by Dece...
Abdul Aziz and Sons Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-23-1983
Reported in: (1983)LC1727DTri(Delhi)
1. This matter originally was a revision petition which has been transferred to the Appellate Tribunal and is taken up as an appeal for consideration.2. The Appellants, M/s. Abdul Aziz & Sons, Srinagar, submitted that the penalty imposed on them was not sustainable for the following reasons: (i) The order relied upon the statement of the co-accused. In this connection the Appellants made reference to para 5 of the Order. (ii) The adverse verdict against them was passed on the basis of (a) "not totally self-exculpatory" statement of Sarvashri Bhardwaj and Prem Verma ; and (b) exculpatory statement of Shri Ashok Mishra.3. The Appellants submitted that a confession of an accused person is evidence only against himself and cannot be used against others- There is no evidence to corroborate these statements and. therefore, the confessional statement cannot be relied upon. In this context they relied upon Kashmir Singh v. State of Madhya Pradesh AIR 1952 SC 159, 160 etc. The Appellants a...
Ajit India Pvt. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-23-1983
Reported in: (1983)LC1771DTri(Delhi)
1. This is a revision petition Under Section 36 of the Central Excises & Salt Act, 1944 which has been transferred to the Tribunal for disposal under the provisions of Sections 35P(2) of that Act as amended.2. The facts of the case are that this company has a factory where they design and fabricate materials required for building construction such as false ceilings, windows, doors, partitions etc. They accept work-contracts to provide at the construction sites false ceilings, windows, doors, partitions etc. and the main materials they require at their factory for fabrication are aluminium extruded sections arid glass sheets. They purchase these from the market after Central Excise duty has been paid by the manufacturers and at their factory perform the jobs of cutting the sections to required length, punching or drilling, holes, tapping, rivetting, screwing etc., during which, it is claimed, that the shape and identity of the materials is neither changed nor lost. The processed ma...
Bhagwan Industries Ltd. Vs. Union of India
Court: Delhi
Decided on: Mar-23-1983
Reported in: AIR1984Delhi44; 1983(5)DRJ131; 1983RLR460
D.R. Khanna, J.(1) THIS is a petition under Sections 32 and 33 read with Section 35 of the Arbitration Act, seeking revocation of the arbitration agreement existing inter-se parties and for declaring the same as void and invalid. (2) BRIEFLY stated the background of the facts is that the petitioner's tender for the supply of tie bars worth Rs. 26,04,030.00 was accepted by the Union of India i.i the year 1971. there under according to the petitioner, the respondent Union of India was to supply raw-material in the form of M.S. billets and also revise price from time to time in the given circumstances. Petitioner contends that as a result of this contract, substantial expenses were incurred from its side in installing special types of machines and employing additional skilled and semi-skilled technical staff. Some supplies were thereafter effected. In the meanwhile respondent failed to make available the requisite raw-material and did not fully abide by the term relating to the increases ...
Kamla Tandon Vs. Brij Kishore Kapoor
Court: Delhi
Decided on: Mar-23-1983
Reported in: AIR1984Delhi62; 23(1983)DLT456; 1983RLR494
D.R. Khanna, J.(1) This Civil Revision is directed against an orderdated 3-3-1981, of Mr. Kuldip Singh, Iii Additional Rent Controller, whereby he dismissed the petition moved by Smt. Kamla Tandon under Section 14(1)(e) read with Section 25B of the Delhi Rent Control Act for ejectment of Brij Kishore Kapoor, tenant, from the ground floor of the demised premises in house No. 4227, Ansari Road, Darya Ganj, Delhi. The same is comprised of two rooms, one store, kitchen, latrine with compound and amiani. The first floor thereof consisting of two rooms, store, kitchen and bath is already in possession of the petitioner.(2) The respondent is an old tenant there at the rent of Rs. 125.00 permonth. The petitioner purchased the property from the previous owner in1969. At present she is staying in house No. 4764, Darya Ganj, Delhi, which is said to belong to her father-in-law who has a big family consisting of as many as 20 members. She has, however, been according to her, asked by her father-in-...
Embarkation Headquarters Vs. the Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-22-1983
Reported in: (1983)LC1051DTri(Delhi)
1. This appeal has been filed against the order of Appellate Collector of Customs, Bombay, which was despatched to the party on 17.6.1980. A revision application dated 29.11.1980 was filed by the appellants against the Appellate Collector's decision which on transfer to this Tribunal has been registered as an appeal.2. The appellants imported the goods in question in the year 1975. The value declared in the bill of entry for purposes assessment was indicated as Rs 2,98,328/-. However, the assessing officer enhanced the case to Rs. 3,17,857/-. The appellants had arrived at the assessable value declared in the bill of entry, viz, Rs. 2,98,328/- as consisting of (a) invoice value of US dollar 28,257, (b) Rs. 56,028.70 as freight (paid in Indian rupees) and (c) Rs. 3,512.95 towards insurance charges.The Customs Officer, however, levied duty on the enhanced appraised value of Rs. 3,17,857/-.3. Aggrived with the assessment made by the Customs authorities, the appellants preferred a refund c...
Workmen of Wings Wear Corporation Vs. Governor of Delhi and anr.
Court: Delhi
Decided on: Mar-22-1983
Reported in: 1984(6)DRJ259; 1984LabIC798; 1984(2)SLJ6(Delhi)
G.C. Jain, J.(1) By this petition, under article 226 of the Constitution of India, the petitioners, workmen of Messrs Wings Wear Corporation, through their 'General Mazdoor Union', assail the order of the Lt. Governor of the Union Territory of Delhi, respondent No. I, dated August 18, 1971, made under Section 12(5) of the Industrial Disputes Act, 1947 (for short 'the Act'). (2) Rattan Singh, an employee of Messrs Wings Wear Corporation, respondent No. 2, (for short 'the Management') was suspended on August 23, 1968 for some misconduct. The workmen of the Management, contending that it was a case of victimisation, demanded revocation of the suspension order. The demand, it appears, was not accepted and they adopted agitational means and went on strike with effect from August 27, 1968, which was called off on January 14, 1969. (3) Several workmen were charge sheeted for misconduct. Domestic enquiry was held against them. The enquiry officer found that the charges had been substantiated. ...
Amarjit Singh Vs. Mrs. Khatoon Quamarain
Court: Delhi
Decided on: Mar-21-1983
Reported in: 23(1983)DLT362
Yogeshwar Dayal, J. 1. This is a petition for revision under the proviso to Sub-section (8) of Section 25-B of Delhi Rent Control Act, 1958 against the order of eviction passed against the petitioner, S. Amarjit Singh by the court of 1st Additional Rent Controller, Delhi dated 11th August, 1981 in favor of Mrs. Khatoon Quamarain wife of late Shri A. L. Quamarain, hereinafter referred to as the 'landlady'. 2. The landlady had filed a petition for eviction on or about 3-1-1977 against the petitioner for his eviction from the first floor of the premises situate at C-62, Maharani Bagh, New Delhi along with a garage on the ground floor with a servant quarter above the garage as per the plan filed with the petition for eviction. The eviction petition was filed on the ground of landlady's bona fide personal necessity. The premises were let on a monthly rent of Rs. 950/- and Rs. 50/- per month as facility of the booster pump totalling Rs. 1000/- per month, exclusive of water and electricity ch...
income-tax Officer Vs. R. B. Shreeram Durgaprasad Fattechand Narsingda ...
Court: Delhi
Decided on: Mar-21-1983
Reported in: [1984]7ITD25(Delhi)
ORDERPer Shri Bishan Lal, Accountant Member - This appeal field by the revenue and the cross-objection filed by the assessed arise out of the order dated 2-3-1977 in Appeal No. 25-CC-I of 1976-77 of the AAC and are disposed of by a common order.2. The ground raised in the appeal field by the revenue reads a under :'1. On the facts and in the circumstances of the case, the AAC, A Range, Nagpur, erred in cancelling the reassessment without proper appreciation of the fact that the ITO had rightly finalised the assessment under section 143(3) read with section 147(a) of the Income-tax Act, in order to rope in the escaped income from under-invoicing.2. Any other that may be raised at the time of hearing of appeal.'3. The grounds raised in the cross-objection filed by the assessed read as under :'1. That on the of the case as well as in law learned AAC was fully justified and correct in law in cancelling assessment. As such his order is sustainable on facts and tenable in law.2. That on fact...
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