Delhi Court July 1984 Judgments
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Indian Cork Mills Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-31-1984
Reported in: (1984)(18)ELT606TriDel
1. The captioned appeal was initially filed as a revision application before the Central Government which, under the provisions of Section 35-P of the Central Excises and Salt Act, 1944, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it.2 The dispute in this case is about the dutiability of the product "PVC Compound" manufactured by the appellants prior to 18-6-1977 but cleared on or after 18-6-1977 till 28-6-1977. According to the appellants no duty was leviable in the relevant period while the Department holds the contrary view.3. The facts of the case, briefly stated, are that upto the budget of 1977 (the Finance Bill was introduced in the Parliament on 18-6-1977), PVC compound used to be assessed to duty under Item No. 68 of the Central Excise Tariff Schedule (CET). With effect from 18-6-1977, the Department brought the product under Item 15-A, CET and the appellants were paying duty accordingly. On 29-6-1977, the Central Gov...
Gift-tax Officer Vs. Smt. Sarwari Begum
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jul-31-1984
Reported in: (1984)10ITD730(Delhi)
1. These nine appeals, though they have been filed against nine separate orders of the AAC, involve a common question. They are, therefore, disposed of by this single order.2. The dispute in these appeals relates to the deemed gift which Shri Abdul Qayumc was alleged to have made to some of his relations. It appears that originally Shri Abdul Qayume was the owner of the properties in dispute which he sold to S/Shri Vishnu Saran Gupta and Shyam Sunder Lal Gupta for Rs. 30,000 by registered sale deed dated 12-2-1963. The same day these vendees emanated to resell the properties to him or his nominee for Rs. 30,000 within three years. They also leased out the said property to the deceased assessee by an other deed executed that very day. The agreement to resell the property was renewed on different dates and lastly on 9-11-1970 with a change in the amount of consideration from Rs. 30,000 to Rs. 45,000. In the year under consideration, different portions of the property were sold to some r...
Sunita Jagmohan Verma Vs. Jagmohan Verma
Court: Delhi
Decided on: Jul-31-1984
Reported in: AIR1985Delhi1; 26(1984)DLT389; 1984(7)DRJ174
J.D. Jain, J. (1) This application is directed against order dated 4th September 1982 of an Additional District Judge whereby he declined to issue commission to Bombay and Puna civil courts for examination of certain witnesses on interrogatories as prayed for by the petitioner/wife. (2) The facts germane to the decision of this revision petition succinctly are that the petitioner filed a petition for restitution of conjugal rights under Section 9 of the Hindu Marriage Act (for short the Act) alleging that the marria'ge between her and the respondent was solemnised on 19th March 1978 at Puna and thereafter the parties left for Kashmir on 22nd March 1978 for honeymoon. They stayed there for a few days and consummated the marriage. Thereafter, both of them lived together as husband and wife at' Bombay for some time and the respondent then returned to Cochin where he was already posted after expiry of his leave. In May 1979 the respondent was transferred to Bombay and both she and the resp...
Sher Singh Tara Chand Vs. the State
Court: Delhi
Decided on: Jul-31-1984
Reported in: 1984(2)Crimes490; 26(1984)DLT371
D.R. Khanna, J.(1) Sher Singh and Tara Chand have been convicted by Shri J.D. Kapoor, Additional Sessions Judge, Delhi under Section 376 Indian Penal Code and each sentenced to undergo rigorous imprisonment for seven years and also a fine of Rs. 500.00 . In default of payment of fine they have to under go rigorous imprisonment for three months. (2) Brief stated, the prosecution case was that Prem Wati, aged about 20 years and a resident of a village in District Etawah, had come to stay at the house of the mother-in-law of her husband's sister in Gali Munde Wali, Sadar Bazar, Delhi in the month of September, 1982. This she did as the said mother-in-law was not feeling well and was ailing for some time. Her name was Ram Wati. On 12-9-84 at about 3 p.m. Prem Wati went out of the house with a bucket to fetch water from a hand-pump, installed in the street. When she was returning after taking water in the bucket, the two accused, who were residing in the same gali, and another persons were ...
Sunrise Soaps and Chemicals Pvt. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-30-1984
Reported in: (1985)LC144Tri(Delhi)
1. M/s. Sunrise Soaps & Chemicals Pvt. Ltd., Rajkot, had filed this appeal dated 14th July, 1982 to the Central Board of Excise & Customs which is directed against the Order-in-Original No. V. 68/15-12/OA/81 dated 25-2-82 passed by the Collector of Central Excise, Ahmedabad. The appellants are engaged in the manufacture of the following excisable goods in the factory; namely, Soap, Glycerine and Industrial hard oil.For the purpose of manufacture of these products, they have the following plants installed in their factory, namely, Soap Plant, Glycerine Plant and Industrial Hard Oil Plant. For fabrication and erection/ installation of the said plants, they had entered into a contract with M/s. Achra Welding and Engg. Works, Jamnagar, according to which the latter were required to carry out fabrication and erection of new installations of the aforesaid plants from the materials supplied by the appellants and under their supervision. A Show Cause Notice was issued to them on 19-11...
V.M. Salgaocar and Bros Pvt. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-30-1984
Reported in: (1984)(18)ELT602TriDel
1. The question for decision in these five appeals is whether in view of the Supreme Court's order dated Nov. 17, 1976 and Dec. 10, 1979 in Civil Appeal Nos. 784-787 and 866 of 1973 and Civil Misc. Petition Nos.214 and 5924-5927 of 1979, parties V.M. Salgaccar and Bros Pvt. Ltd. v.Shri S.B. Patel and Ors. should be granted refund of amount collected as Duty totalling Rs. 1,70,597.44.2. Facts material for decision of these apeals are : that appellants during 1964 and 1965 imported 'Earth Moving Equipment' namely, Michigan Tractor Shovel, Michigan Shovel 125A, Traxacavator Model 977, Michigan Shovel 175A and Michigan Tractor Shovel 175A (hereinafter called 'the goods'). The only and primary function for which the goods were designed is that of machinery used for loading, scrapping, excavating i.e. as Earth Moving Machinery. The goods were inter alia assessed to additional duty (countervailing duty) on the basis that they were liable to Excise duty under T.I. 34 of the Central Excise Tar...
Prominent Builders and Investors Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jul-30-1984
Reported in: (1985)11ITD327(Delhi)
1. These appeals are by the assessee, pertaining to the assessment years 1977-78 to 1979-80. The point in issue in all the appeals is identical. So all the appeals are being disposed of by a common order.2. The assessee is a private limited company. In the assessment years 1977-78, 1978-79 and 1979-80, the IAC imposed penalties of Rs. 11,050, Rs. 6,400 and Rs. 2,750 under Section 272A(2) of the Income-tax Act, 1961 ('the Act'), respectively.3. Being aggrieved with the penalty order, the assessee filed appeals before the Tribunal on 2-6-1981. These appeals were heard and decided by the Tribunal on 6-8-1982, holding that appeals should have been filed before the Commissioner (Appeals). Consequently, the Tribunal dismissed the appeals in limine on the ground that such appeals were incompetent. The assessee was served with the Tribunal's order on 13-9-1982. Before the orders were served, the assessee filed appeals before the learned Commissioner (Appeals) on 13-8-1982.4. After hearing the...
Triveni Engineering Works Ltd. Vs. Union of India and Others
Court: Delhi
Decided on: Jul-30-1984
Reported in: 1984(18)ELT225(Del)
Aggarwal, J.1. This petition under Article 226 of the Constitution of India involves the question of interppretation to be placed on the notification dated 12th October, 1974, a copy of which has been filed as Annexure `A' by which the Government of India, in exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 granted certain exemptions in regard to sugar. The notification is follows: NOTIFICATION CENTRAL EXCISE G.S.R. In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts sugar, described in column (2) of the Table below and falling under sub-item (1) of Item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the excise livable thereon as is specified in the corresponding entry in columns (3) and (4) of the said table. TABLE-------------------------------------------------------------------------Sr. Description of Sug...
W.L. Kohli and Vs. Commissioner of Income Tax and anr.
Court: Delhi
Decided on: Jul-30-1984
Reported in: (1985)44CTR(Del)24; 1984(7)DRJ313; [1985]152ITR154(Delhi); 1985RLR63
D.R. Khanna, J.(1) This petition under Section 482 Cr. P.C. and Article 227 of the Constitution of India, has been moved in the following circumstances :-(2) A complaint at present stands filed against the petitioners in the court of Mr, Bharat Bhushan Gupta, Additional Chief Metropolitan Magistrate, Delhi under Section 277 and 278 of the Income tax Act, and Sections 193 and 196 Indian Penal Code . The allegation? are that these petitioners had filed false returns of their incomes for the assessment year 1962-63, and had concealed considerable income which otherwise belonged to them. The petitioners' contention in the present petition before this Court is that the complaint cannot proceed as the assessment for this year has already been quashed, and the Income-Tax Officer has still to make a fresh assessment. It is urged that it can only be known after the completion of fresh assessment whether any concealment or falsification has, in fact, been enacted by the petitioners, and therefor...
Triveni Engineering Works Ltd. and anr. Vs. Union of India (Uoi) and o ...
Court: Delhi
Decided on: Jul-30-1984
Reported in: 1984(18)ELT729(Del)
R.N. Aggarwal, J.1. This petition under Article 226 of the Constitution of India involves the question of interpretation to be placed on the notification dated 12th October 1974, a copy of which has been filed as Annexure'A' by which the Government of India, in exercise of the powers conferred by Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 granted certain exemptions in regard to sugar. The notification is as follows.NOTIFICATIONCentral ExciseG.S.R.-In exercise of the powers conferred by Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts sugar, described in column (2) of the Table below and falling under Sub-item (1) of Item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise livable thereon as is specified in the corresponding entry in columns (3) and (4) of the said Table.TABLE---------------------------------------------------------------------------------Sl. De...
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