Delhi Court August 1985 Judgments
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Kothari (Madras) Ltd. (Now Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-01-1985
Reported in: (1985)(23)ELT279TriDel
1. This appeal was filed in August 1982 before the Central Board of Excise & Customs against order No. V/14G/15/1/ 81-CX.-Adj. II, dated 22-5-82 passed by the Collector of Central Excise, Madras. On the setting up of this Tribunal, the said appeal was transferred to it in terms of Sec. 35-P of the Central Excises & Salt Act, 1944, to be disposed of as if it were an appeal filed before the Tribunal.2. The facts of the case, briefly stated, are that the appellants are manufacturers, among other things, of hydrogen chloride gas. The respondent's case is that the appellants manufactured and utilised in the manufacture of ammonium chloride, a total quantity of 2391.168 M.Ts. of hydrochloric acid in its anhydrous form. This manufacture and consumption of hydrochloric acid in anhydrous form was done by the appellants without observance of the Central Excise Rules and Procedures, without filing any classification and price lists and without payment of Central Excise Duty. It is furthe...
Super Fasteners Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-01-1985
Reported in: (1985)(22)ELT898TriDel
1. It is an application preferred under Rule 41 of Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rvles, 1982. The prayer in the application is that pursuant to issue of our Order No. A.668/83, dated 27-12-1983 and keeping in view the fact that the consignment of the applicants incurred heavy demurrage due to inordinate delay in its clearance, we should issue directions to the Collector of Customs, Bombay to issue a 'Detention Certificate' in favour of the applicants.Shri Harbans Singh, the learned counsel for the applicants submitted that the inordinate delay in the final clearance of the goods was largely due to wrong and arbitrary application of principles of valuation. Shri Singh further submitted that in terms of Rule 41 of CEGAT (Procedure) Rules, 1982, the Tribunal was competent to issue such directions. We put it to the learned counsel to show us the authority contained in the Customs Act, 1962, in terms of which our order dated 27-12-1983 was issued, that w...
Commissioner of Wealth-tax Vs. Gun Nidhi Dalmia
Court: Delhi
Decided on: Aug-01-1985
Reported in: [1987]163ITR141(Delhi)
D.K. Kapur, J.1. The question involved in this case which is a reference application by the Commissioner of Income-tax, is whether rule 1BB of the Wealth-tax Rules, 1957, applies to assessment made earlier which were pending either in appeal or otherwise or, whether the said rule applies only to assessments made after the date on which the rule came into operation. Mr. Sharma opposing the reference submits that this is obviously a procedural amendment and is not different from other amendments made in the Rules. The question suggested by the Commissioner of Wealth-tax is as follows :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that rule 1BB framed by the Central Board of Direct Taxes under powers available under section 46 which was operative with effect from April 1, 1979, has retrospective operation ?' 2. We think that this question should be reformed and we would accordingly direct the Tribunal to state the c...
B.R. Mehta Vidya Bhavan Vs. the Delhi School Tribunal and ors.
Court: Delhi
Decided on: Aug-01-1985
Reported in: AIR1986Delhi173
Sunanda Bhandare, J. (1) In this writ petition under Article 226 of the Constitution of India the petitioner challenges the order of the Delhi School Tribunal, Delhi dated 13th October, 1978 in Appeal No. 8 of 1978 striking down the order of termination of respondent No. 2. (2) The facts of the case lie in. a very narrow compass of handicapped mentally retarded and deaf children is run by the Servants of the People Society which is a society registered under the Societies' Registration Act (hereinafter referred to as the Society).The Society is running a higher secondary school called B. R. Mehta Vidya Bhavan Higher Secondary School at Lajpat Bhawan, Lajpat Nagar, New Delhi (hereinafter referred to as Higher Secondary School). The special section i.e., the petitioner herein, is located in the same premises though it has an independent Board of Management, a separate staff, separate budget and maintain separate accounts. This special section is run with the special assistance granted to...
R.L. Gupta Vs. Union of India and ors.
Court: Delhi
Decided on: Aug-01-1985
Reported in: ILR1985Delhi565
Sunanda Bhandare (1) The petitioner was posted as Executive Engineer (Electical) in P & T Electrical Division in the year 1970. He was drawing a salary of Rs. 860.00 per month plus A.D.A., C.C.A. and H.R.A. etc. On 29th January, 1970 he was charged with an offence under Section 5(2) read with Section 5(l)(d) of Prevention of Corruption Act read with Section 161 of the Indian Penal Code on a complaint made by one Shri Shiv Kamboja, an Electrical Govt. Contractor. The petitioner was placed under suspension w.e.f. 3rd April, 1970.(2) The petitioner was tried- in this: corruption case by the Special Judge, Delhi-and exonerated and acquitted on merits by an order dated 6th September, The respondent did not chose to file an appeal against this judgment and vide an order dated 29th December.1971 revoked.the order of suspension with immediate effect The petitioner was paid full salary and alliances for the period after 5th September, 1971 from the date of the judgment acquitting him. however f...
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