Delhi Court March 1984 Judgments
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Gopaldass Jagat Ram Pvt. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-22-1984
Reported in: (1984)(18)ELT669TriDel
1. By this reference application filed under Section 35G of the Central Excises and Salt Act, 1944, the appellants require us to refer to the High Court what they consider questions of law (Annexure) arising out of our above order. After considering all the arguments which were pressed for by the appellants at the time of hearing of their appeal before this Bench, the Bench had held in the aforesaid order that- (1) the appellants were not entitled to clear their goods (textile machinery parts etc. falling under Item 68 of the Central Excise Tariff) free of duty under exemption notifications Nos. 176/77-C.E. dated 18-6-77, 89/79-C.E. dated 1-3-79 and 105/80-C.E. dated 18-6-80 and their pleas of certain clearances being out of pre-Budget stocks or out of goods made without the aid of power advanced in support of their claim were found to be untenable; (2) the appellants were guilty of suppression of facts; further, they were also guilty of deliberate concealment inasmuch as the Collecto...
Shakuntala Rajpal and Others Vs. Mckenzie Philip (India) P. Ltd. and O ...
Court: Delhi
Decided on: Mar-22-1984
Reported in: [1986]60CompCas545(Delhi)
D.R. Khanna, J.1. This petition moved under section 155 of the Companies Act, 1956, for rectification of the register of membership of the respondent company, namely, the Mcknezie Philip (India) Pvt. Ltd., by the widow and five sons and daughters of late Som Parkash Rajpal, who died on March 16, 1968, reflects an unfortunate and simple background. The same, however, has been rendered a chequered struggle for the petitioners by what may hereafter be stated as a concerted effort by the respondents to defeat their rights. 2. The respondent-company was incorporated by Som Parkash Rajpal and his younger brother, Kapil Muni Rajpal, in the year 1951, each holding 50 shares of the value of Rs. 100 each. It was said to be the first manufacturer of transistor radios in India under the trade name 'Standard', and this was in collaboration with a Japanese concern which was marketing transistor radios under the same name. At that time, three other brothers of the promoters of this company were minor...
Oriental Talc. Products Pvt. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-21-1984
Reported in: (1984)(18)ELT657TriDel
1. This is a revision petition filed before the Government of India (now transferred to this Tribunal under Section 35P of the Central Excises and Salt Act, 1944) against order-in-appeal No. 113-B of 1981 dated 28-2-1981 passed by the Central Board of Excise & Customs, New Delhi.2. M/s. Oriental Talc. Products Pvt. Ltd. (hereinafter called the appellants) have two units - one at Banswara and Anr. at Udaipur (Rajasthan). Their main business is to grind 'Soap Stone' into powder known as 'Soap stone powder' in their mills-"Three Roller Raymond Grinding Mills" and to sell the same to be used as "filler" in various industries such as Paper, Textile, Paints, Ceramics, Plastics, etc.Power is used for the purpose of grinding.3. For their unit at Banswara, the appellants had not obtained any excise licence, nor paid any excise duty on the goods cleared by them from that unit and as such the Central Excise (Preventive) Party, Udaipur visited the factory premises of the appellants at Banswar...
Y. Kumar Vs. Union of India, Etc.
Court: Delhi
Decided on: Mar-21-1984
Reported in: 1984CriLJ1350; 1984(2)Crimes18; 26(1984)DLT182; 1985RLR6
Charanjit Talwar, J. (1) This is a second petition under Article 226 of the Constitution of India seeking issuance of a writ of habeas corpus for the release of the petitioner, Yudhishster Kumar, who had been detained by the order of detention passed on 22nd April, 1983. The first writ petition being Criminal Writ Petition No. of 1983, was dismissed by our order passed on 12th September, 1983. The Administrator of Union Territory of Delhi passed the impugned order under section 3(1), read with section 2(f) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, (herein called 'the Act') on being satisfied that the detention of the petitioner was necessary with a view to preventing him from acting in any manner prejudicial to the conservation and augmentation of foreign exchange and preventing him from smuggling goods as also preventing him from engaging in transporting, concealing and keeping smuggled goods.(2) It may be noted here that the two co-dete...
Virchem Corporation Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-20-1984
Reported in: (1985)(19)ELT257TriDel
1. Since the points involved in all the three appeals bearing Nos. CD (SB) 1015/83-A to 1017/83-A are identical, we will dispose them of by this composite order.2. The facts of the case briefly are that the appellants imported 280 Jumbo rolls Magnetic Tapes under cover of 3 bills of entry. The particulars of the goods imported per these 3 bills of entry are as given below :-_______________________________________________________S. No. Bill of Entry No. No. of Rolls_______________________________________________________ The goods covered by the above mentioned bills of entry reached Bombay Port in the month of September, 1982. The Customs authorities had received some secret information that the appellants were likely to import Jumbo Rolls of Magnetic Tapes from M/s. Acme of Hong Kong at substantially lower prices. Accordingly, when the consignments arrived, the bills of entry were taken over for investigation by the Special Investigation Branch of the Custom House. Two statements of S...
Photophones Pvt. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-20-1984
Reported in: (1985)(19)ELT263TriDel
1. The question for decision in these four appeals, originally filed as revision application to Government of India, is classification for the purpose of c.v.d. on Vitavex H.F. Speaker unit imported by the appellants by four Bills of Entry No. Cash 3157 dated 26-7-1975, 901 dated 9-10-1976, 2823 dated 26-11-1976 and 2122 dated 18-10-1975. The appellants claimed that no c.v.d. was chargeable. The Asstt. Collector of Customs by his orders dated 24-1-1976, 13-5-1976 and 17-4-1976 rejected the claims for refund as untenable and upheld the original assessment under Item 37A (ii) of CET read with Notification No. 14/75.The Appellate Collector of Customs, Bombay by a common order dated 6-7-1976 in four appeals presented by the appellants, dismissed the appeal and upheld the Asstt. Collector's orders. The appellants then filed revision application to Government of India. To comply with the procedure of the Tribunal they have filed three more appeals which are the present four appeals before u...
inspecting Assistant Vs. S. Gurmukh Singh
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Mar-20-1984
Reported in: (1984)9ITD48(Delhi)
1. As a common point is involved in both these appeals by the revenue for the assessment years 1978-79 and 1979-80, they were heard together and are disposed of by a consolidated order.2. The assessee is a working director of National Chemical Industries Ltd. which is a closely-held company. The assessee drew salary from the said company of Rs. 13,000 in the assessment year 1978-79 (account year ending 31-3-1978) and of Rs. 14,500 in the assessment year 1979-80 (account year ending 31-3-1979). He was also allowed by the company free use of the car, for which the JAC determined the value of the perquisite at the rate of Rs. 3,600 in each of the two years.3. The controversy before us is regarding the value of the benefit derived by the assessee on account of the debit balance in his account with the said company. In the assessment year 1978-79, the opening balance as on 1-4-1977 was a debit of Rs. 35,813 which was reduced to Rs. 20,799 as on 31-3-1978. The IAC took the average of the op...
Suraj Prakash Oberoi Vs. Institute of Company Secretaries of India and ...
Court: Delhi
Decided on: Mar-19-1984
Reported in: [1986]60CompCas536(Delhi)
Aggarwal, J.1. The Instituted of Company Secretaries of India (herein after for the sake of brevity called 'the Institute') was incorporated as a company under the Companies Act, 1956, as a company limited by guarantee and licensed under section 25 of the companies Act, 1956. The main object of the Institute was to take over form the Government of India and/or the Company Law Board (constituted under section IOE) of the Companies Act the entire work connected with the company secretaries examination and to carry on the same in the all its branches, and to serve the interest of person belonging to or connected with the profession of company secretaries and person decease of pursuing the secretarial profession as their main occupation. 2. Clause 4 of the articles of association of the Institute specifies the category of person who are entitled to have their names entered in the register of members. The said article provides as under : '4. Any of the following person shall be entitled to ...
income-tax Officer Vs. J. K. Synthetics Ltd.
Court: Delhi
Decided on: Mar-19-1984
Reported in: [1984]8ITD601(Delhi)
ORDERPer Shri K. C. Srivastava, Accountant Member - This is a departmental appeal against the order of the Commissioner (Appeals) and relates to the assessment year 1977-78. The grounds are as under :'1. On the facts and in the circumstances of the case, the Commissioner (Appeals) IX, New Delhi, erred in holding that interest under section 214 was admissible.2. On the facts and in the circumstances of the case, the Commissioner (Appeals) IX, New Delhi, erred in holding that interest under section 244(1) was also admissible on refund which comprised of interest under sections 214 and 244(1A).'2. The original assessment in this case was made on an income of Rs. 8,50,52,900. At the time of the completion of the assessment, there was no occasion to consider the allowance of interest under section 214 of the Income-tax Act, 1961 (the Act) to the assessed as the advance tax paid was not sufficient to cover the demand raised by the ITO. The assessed had filed an appeal before the Commissioner...
Maneka Gandhi Vs. Union Territory of Delhi and ors.
Court: Delhi
Decided on: Mar-18-1984
Reported in: ILR1995Delhi49
Dalveer bhandari, J.1. The petitioner has filed this public interest litigation in a matter, which very vitally concerns all of us i.e. regarding the inhuman, unhygienic and horrible conditions which are prevalent at the Idgah Slaughter House of Delhi. It is averred in the writ petition that effluents of 'highly polluting nature ate being discharged in drains, open sewers and public places by slaughtering of tens of thousand animals in contravention of all laws, rules, regulations and norms.2. This petition was initially filed under Article 32 of the Constitution of India in the Supreme Court of India and Supreme Court has directed that the petition be heard and decided by this court, hence the petition is being disposed of by us.3. In the writ petition, it is stated that the pollution generated by the slaughtering of animals on such a large scale has created havoc in the lives of people living in Delhi, Haryana and U.P. It is averred in the petition that about 13,000 litres of blood i...
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