Delhi Court February 1984 Judgments
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R.C. Edwards and Co. Pvt. Ltd Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-29-1984
Reported in: (1984)(17)ELT435TriDel
1. The question for decision in this appeal to the Tribunal is whether 528 Fare Meters of the value of Rs. 4,31,400/- cleared by the appellants during December, 1979 and January, 1980 for export to Ceylon (5 directly by the appellants, 500 exported through M/s. Bajaj Auto Ltd., Poona (hereinafter Bajaj) and 23 meters exported through M/s.Automobiles Products of India Ltd. (hereinafter API) should be included within the clearance made for home consumption by the appellants for the purposes of their availing exemption under Notification No.89/79-C.E,, dated 1-3-79.2. Notification No. 89/79-C.E., dated 1-3-79 grants exemption and concession in respect of the goods falling under T.I. 68 to small scale manufacturers whose total capital investment on plant and machinery installed in the Industrial Put does not exceed Rs. 10,00 000. There is no dispute that the appellants Fulfilled this condition. Under the notification aforesaid, first clearance of goods upto an aggregate value not exceedin...
Photovisual Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-29-1984
Reported in: (1984)(17)ELT443TriDel
1. The appeal is against the order of the Collector (Appeals), Calcutta in No. Cal-Cus-3029/82, dated 16-10-82 confirming the order of the Assistant Collector of Customs, No. S. 37C.(P) Proj-74/81A, dated 16-11-81.2. The appellants are a photographic establishment and laboratory is situated at 27-A, Circus Avenue, Calcutta. They carry on business inter alia of colour film processing and printing of colour films. Their business has been registered as a small scale industrial unit with the Directorate of Industries, Government of West Bengal. The appellants were granted two import licences for the import of (i) one number Divomat Mini Film Developing Machine, including Automatic Replenishment Drying Cabinet and five hangers, compressor for air 1000 MM tank height and spore part kit; (ii) one number Propak Paper Processor Model 50/1 with accessories and user spare part kit. The goods were cleared under Heading 84.66 of the First Schedule to the Customs Tariff Act, 1975.According to the a...
Titaghur Paper Mills Co. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-29-1984
Reported in: (1993)(66)ELT336TriDel
1. This is an appeal No. PRO/FA/4340 dated 12-8-1980 by M/s. Titaghur Paper Mills Co. against Order No. 153-B of 1980 dated 26-2-1980 passed by the Central Boards of Excise & Customs. This Order resulted from Order No. CPO/Collr./6/74 dated 28-5-1974 passed by the Collector of Central Excise, Calcutta.2. The dispute arose when officers of the Central Excise checked the records of production of paper from April-July 1971 and found that the factory had recorded the quantity of paper manufactured in the R.G. 1 account from the "Accepted Weight" shown in the daily reports known as weighment sheets. The officers found that the weighment sheets have been prepared datewise with running serial numbers showing among other things, lotwise nominal weight and actual weight, variation between the two shown either as under weight or over weight as the case may be.Efforts were made by the company to show in the records that the lots have been weighed completely and in cases where the variation b...
Shree Shankar Industries Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-29-1984
Reported in: (1984)(17)ELT402TriDel
1. This is an appeal filed by M/s. Shree Shankar Industries, Bombay (hereinafter called the appellants) against the order of the Collector of Central Excise, Bombay Order-in-Original No. V-Adj (68) 15-11/79, dated 27-9-1982 before the West Regional Bench of Customs, Excise & Gold (Control) Appellate Tribunal at Bombay which was later on transferred to the Special Bench at Delhi by the order of the President, CEGAT dated 13-4-1983.2. M/s. Shree Shankar Industries, Bombay, the appellants are manufacturers of G.I. Buckets, Ghamellas, Agricultural implements, Stainless Steel Utensils, Kitchen Sinks, Bright Bars, Shafting etc.They did not obtain L 4 licence for manufacturing the excisable items and on enquiries made by the Officers of the Directorate of Revenue Intelligence Anti-Evasion, Central Excise Wing, Bombay, it was found that the company was allotted a quota of Stainless Steel Sheets by M.M.T.C. to the extent of 55 M.T. of Stainless Steel Sheets, the cost of which exceeded Rs. ...
Shiv Raj Gupta Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Feb-29-1984
Reported in: (1984)8ITD875(Delhi)
1. These two appeals of the assessee are directed against the orders of the Commissioner (Appeals). They are heard together and are disposed of by a common order for the sake of convenience.2. The assessee is an individual. For the assessment year 1973-74, the assessee filed a wealth-tax return on 14-8-1973 showing a negative net wealth of (--) Rs. 1,83,116. It that return the value of one-fourth share in property No. 31-40/708, Ajmeri Gate, Delhi, was shown as nil with the note that plus and minus adjustment will be done on the finalisation of balance sheet. A revised return was filed on 2-1-1975 showing the net wealth at Rs. 9,46,884. In this return the value of one-fourth share in the aforesaid property was shown at Rs. 12 lakhs less liabilities of Rs. 50,000. The WTO completed the assessment on a net wealth of Rs. 15,75,300 which was reduced by the Commissioner (Appeals) by Rs. 2,50,143.3. The WTO initiated penalty proceedings under Section 18(1)(c) of the Wealth-tax Act, 1957 ('t...
Addl. Commissioner of Income-tax, Delhi-ii Vs. Gokal Chand Jagan Nath
Court: Delhi
Decided on: Feb-29-1984
Reported in: (1985)46CTR(Del)30; [1986]157ITR187(Delhi)
D.K. Kapur, J. 1. The Income-tax Appellate Tribunal has stated a case on the following question for the assessment year 1963-64 in compliance with the directions of this court : 'Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the penalty under section 271(1)(c) was not livable in this case ?' 2. The assessed (respondent) is a firm of seven partners carrying on a trade in sale and purchase of paper. Another firm, M/s. Jai and Co., has four partners who are all ladies; the husbands of these ladies are partners in the assessed-firm. When this firm, M/s. Jai and Co., applied for registration under section 185 of the Income-tax Act, 1961, the Income-tax Officer came to the conclusion that the said firm was a benamidar of the assessed-firm and so registration was refused. The income of M/s. Jai and Co. was included in the income of the assessed-firm. Appeals filed by M/s. Jai and Co. failed up to the Tribunal. On account of allege...
Additional Commissioner of Income-tax, Delhi-iii Vs. Bal Kishan Dass H ...
Court: Delhi
Decided on: Feb-29-1984
Reported in: [1984]149ITR202(Delhi)
Wadhwa, J. 1. The Income-tax Appellate Tribunal, Delhi Bench 'C' referred under s. 256(1) of the I.T. Act, 1961, (hereinafter referred to as 'the Act'), the following question to this court : 'Whether, on the facts and in the circumstances of the case, there was a case of change in the constitution of the firm as defined in section 187(2) on December 12, 1967, or whether there were two separate firms in existence during the periods July 9, 1967, to December 12, 1967, and December 13, 1967, to June 26, 1968, respectively, the incomes of which required to be assessed separately ?' 2. M/s. Bal Kishan Dass Hari Kisan Dass, the firm, was constituted by a deed of partnership dated June 26, 1963. It consisted of four partners, namely, Devi Sahai, Bal Kishan, Jagdish Prasad and Ram Gopal. Jagdish Prasad was stated to be a partner in his capacity as a trustee of Radhey Sham Trust. It appears from the deed of partnership dated June 26, 1963, referred to above, that the firm was earlier constitut...
Jordan Diengdoh Vs. Swaranjeet Singh Chopra
Court: Delhi
Decided on: Feb-29-1984
Reported in: ILR1984Delhi14; 1984RLR595
D.P. Wadhwa, J. (1) The wife hashed this appeal. Her E prayer to declare her marriage with the respondent a millity on the ground of impotency of the respondent was declined by the learned single judge. She was, however, granted a decree of judicial separation on the ground of cruelty.(2) The marriage between the parties was solemnized 'at Delhi on 14th October 1975 under the Indian Christian Marriage Act, 1872 (tor short hereinafter referred to as 'the Act'). The wife. professes the Christian religion and comes from Meghalaya. The Railway Traffic Service through a competitive examination. She Came to Delhi to join her duties in May 1975 and was residing at the Railway Rest House, New Delhi. Per chance that parties that at the Y. W. C A., New Delhi. They developed Friendship and got married. It is alleged that the parties could not many in the Church as the husband was not a Christian and they), thereforee, decided to have a civil marriage. Though the parties got married under the Act....
Kiran Spinning Mills Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-28-1984
Reported in: (1984)(17)ELT396TriDel
1. The appellants are aggrieved of the central excise duty amounting to Rs. 72,33,577.20 demanded from them under Rule 9(2) of the Central Excise Rules, 1944 and the penalty of Rs. 75,000.00 imposed on them under Rule 173-Q by the Collector in the impugned order.2. Brief facts of the matter are that during the course of investigation in the case made against M/s. Swastik Investment Company, Bombay, the central excise officers found that some of the consignments of the material described in the documents as crimped uncut waste and cleared from M/s Swadeshi Polytex Ltd., Ghaziabad, during the period from January, 1974 to December, 1977, were purchased by the appellants and utilised in the manufacture of polyester staple fibre. Shri S.N.Kabra, Sales Manager and Authorised Representative of the appellants, furnished particulars of their purchases and gave a statement under Section 14 of the Central Excises and Salt Act, 1944 saying that the material purchased by them was in running length...
Namdang Tea Company (India) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-27-1984
Reported in: (1984)(17)ELT394TriDel
1. As a common point at issue is involved in these two appeals and they were argued together by the same advocates, they are being disposed of by this common order.2. Appellant No. 1 owned two tea factories and appellant No. 2 owned three tea factories. Both the appellants were entitled to the concessional rate of duty on excess clearances of tea in terms of exemption Notification No. 198/76-C.E., dated 16-6-76, commonly known as the incentive rebate scheme for higher production. Their base year as well as base year clearances had been duly approved by the Assistant Collector. During October, 1978, the two appellants expected to cross the base year figure. They informed the Department of this and after taking the approval of the Central Excise authorities, they started availing of the concessional rate for their clearances of tea in excess of their approved base year figures. Eight to nine months later, the authorities informed them that individual tea factories of the manufacturer, a...
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