Delhi Court September 1985 Judgments
Home Cases Delhi 1985 Page 2 of about 65 results (0.020 seconds)Collector of Customs and Central Vs. Hind Afghan Co. and ors.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1986)(23)ELT270TriDel
1. As common questions of fact and law are involved in all these appeals/Cross Objections and the issues to be decided are identical, these matters are taken up together and are being disposed of by this common order. All the appeals are against the order passed by the Collector of Customs (Appeals), New Delhi dated 30-8-1983.2. The respondents herein are importers of Apricot Dry/Pista Kernel/ Figs Dry as detailed in the Annexure to this order. They filed Bills of Entry and valued the goods as per the invoices relating to the consignments. The Assistant Collector examined the assessments and on the basis of the wholesale market rate quoted by the "Economics Times', and the "Financial Express", worked out the deduced landed cost for purposes of customs duty. These rates are also given in the Annexure to this order. The respective respondents were required to show cause as to why the goods imported should not be valued and assessed to duty at higher rates based on the D.L.C. worked out ...
Tag this Judgment!Collector of Customs and C. Ex. Vs. Moti Ram Tola Ram
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1986)(6)LC572Tri(Delhi)
1. As common questions of factand law are involved in all these appeals/Cross Objections and the issues to be decided are identical, these matters are taken up together and are being disposed of by this common order. All the appeals are against the order passed by the Collector of Customs (Appeals), New Delhi dated 30-8-1983.2. The respondents herein are importers of Apricot Dry/Pista Kernel/Figs Dry as detailed in the Annexure to this order. They filed Bills of Entry and valued the goods as per the invoices relating to the consignments. The Assistant Collector examined the assessments and on the basis of the wholesale market rate quoted by the "Economics Times" and the "Financial Express", worked out the deduced landed cost for purpose of customs duty. These rates are also given in the Annexure to this order. The respective respondents were required to show cause as to why the goods imported should not be valued and assessed to duty at higher rates based on the D.L.C. worked out on t...
Tag this Judgment!Rajneesh Dyeing House Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1986)(6)LC668Tri(Delhi)
1. The short question falling for determination in this appeal, filed by M/s Rajneesh Dyeing House, 3-A, Industrial Area 'A', Ludhiana, is as to what rate of duty was payable by them, as processors of grey yarn, which they cleared, as texturised yarn, under T.I. 18(ii) of the Central Excise Tariff, read with Notification No. 125/75-C.E., dated 12-5-1975.2. The appellants plead to be engaged in dyeing of acrylic yarn, on job charges, which they receive from traders in market, or from manufacturers of hosiery goods, and were returning to them after dyeing. At the relevant time, Tariff Entry 18 covered three categories of yarn : and provided different rates of duty. The duty payable on texturised yarn was : "The duty for the time being leviable on the base yarn, if not already paid, plus Rs. 20/- per kg." 3. Notification No. 125/75 had only the effect of reducing the additional rate of Rs. 20/- per kg to that of Rs. 10/- ; description of the yarn, or the framework of duty-computation, re...
Tag this Judgment!Collector of Customs and Central Vs. Hing Afghan Co.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1987)(31)ELT551TriDel
1. As common questions of fact and law are involved in all these appeals/Cross Objections and the issues to be decided are identical, these matters are taken up together and are being disposed of by this common order. All the appeals are against the order passed by the Collector of Customs (Appeals), New Delhi dated 30.8.1983.2. The respondents herein are importers of Apricot Dry/Pista Kernel/ Figs Dry as detailed in the Annexure to this order. They filed Bills of Entry and valued the goods as per the invoices relating to the consignments. The Assistant Collector examined the assessments and on the basis of the wholesale market rate quoted by the "Economics Times" and the "Financial Express", worked out the deduced landed cost for purpose of customs duty. These rates are also given in the Annexure to this order. The respective respondents were required to show cause as to why the goods imported should not be valued and assessed to duty at higher rates based on the D.L.C. worked out on...
Tag this Judgment!B.R. Singhal Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Reported in: (1985)14ITD380(Delhi)
1. This is an appeal filed by the assessee against the order of the AAC relating to the assessment year 1978-79. In order to understand the grounds of appeal, it appears that some background facts may be given.2. The dispute relates to the question of income from property. Besides a self-occupied property in Green Park, New Delhi, [the assessee owns a house property at M-25, Greater Kailash. This property was constructed in the year 1968. According to the assessee, there were certain difficulties faced by him in finding out a proper tenant for this house. The assessee, therefore, entered into a lease agreement with his brother D.R. Singhal and his wife Smt. Anjali Rani acting as a partnership firm through Shri Balkrishan Gupta in the name of B.K.Gupta & Co. From this agreement, it appears that it was a house and a commercial shop and the asses-see had leased this property at a consideration of Rs. 9,600 which was settled as annual theka value of the ground floor and upper portion....
Tag this Judgment!Wealth-tax Officer Vs. A.K. Tandon
Court: Income Tax Appellate Tribunal ITAT Delhi
Reported in: (1985)14ITD300(Delhi)
1. The appellant revenue by these two appeals challenges the first appellate orders dated 8-11-1982 and 14-1-1983 of the learned Commissioner (Appeals) for the assessment years 1976-77 and 1977-78.The assessee by the instant cross-objection has taken certain objections during the assessment year 1977-78. Since the parties, facts, circumstances and issues are identical, for the sake of convenience we propose to dispose of all the three matters by a single order.2. To start with we shall take up the revenue's WT Appeal No. 104 (Delhi) of 1983 for the assessment year 1976-77. We take up first of all ground No. 3 of the appeal which is to the following effect : ... holding that the figure of monthly rent payable by tenants to the owner at Rs. 1,195 under the provisions of Delhi Rent Control Act, 1958 should be substituted for self-occupied portion of the property for working out the fair market value.3. The assessee is a resident individual by status and the valuation date is 31-3-1976. T...
Tag this Judgment!Stainless Steel Patti Mfg'S Vs. Collector Of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1986)(6)LC607Tri(Delhi)
1. The three appeals, cap-tioned above, are directed against a consolidated order passed by the Collector of Central Excise (Appeals), New Delhi, on 5-9-1984. Appellants 1 and 3 are some associations of 'Stainless Rollers Association' at Delhi and Jagadhari, respectively ; whereas appellant No. 2 is shown to be a mill at Bhiwani under the name and style 'M/s. Haryana Steel Re-Rolling Mills'. The appeals being against a common order, and the appellants having been represented by common Counsel-Shri J. Banerjee, Advocate and Shri J.S. Agarwal, Consultant ; all the three appeals were taken up together for hearing; the Department having been represented by Shri V. Laxmikumaran. Though the Bench had reservations to the locus standi of the Associations to file appeals to the Tribunal but when this was put to the learned Counsel of the appellants, it was stated that since the Collector (Appeals) had decided the matter, and appeals against his order being maintainable to the Tribunal, there c...
Tag this Judgment!N.S. TIn Factory Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1985)(5)LC2530Tri(Delhi)
1. The original application, preferred as revision application before the Central Government, has been transferred to the Tribunal. The matter is being treated as an appeal. The said appeal is directed against the order dated 31-3-1980 passed by the Appellate Collector of Central Excise, Madras.2. On the last date of hearing, the learned SDR had submitted that there had been changes in the jurisdictions of various Collectorates in the Southern Zone, and if necessary, the cause title with reference to the respondent may have to be changed. Shri Rangaswamy, Advocate for the appellants, submits that the matter relates to the CCE, Cochin and there is no need for any change in the cause title. We have referred to the position and the cause title needs no change.3. Shri Rangaswamy has narrated the facts of the case to us at some length. For the years 1970 and 1971, the lower authorities issued four show cause notices covering different periods and different amounts.The fourth and the last o...
Tag this Judgment!Tata Iron and Steel Co. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1986)(6)LC27Tri(Delhi)
1. M/s. Tata Iron & Steel Company Ltd., Jamshedpur had filed a Revision application to the Joint Secretary, Government of India, Ministry of Finance, Department of Revenue, New Delhi, being aggrieved from Order No. 71 of 1982 dated 23rd day of March, 1982 passed by the Central Board of Excise and Customs, New Delhi. After coming into existence of Tribunal, the said Revision application was transferred to the Tribunal under Section 35P of the Central Excises and Salt Act, 1944 to be disposed of as an appeal.2. Briefly the facts of the case are that M/s. Tata Iron & Steel Company, Ltd., Jamshedpur manufacture coke from coal. During the course of decarbo-nisation of coal, coke oven gas is produced. The Revenue authorities during the scrutiny of the records had found that the appellant had supplied coke oven gas to M/s. Indian Tube Company Ltd., Jamshedpur from 1st March, 1975 to 31st July, 1979 without payment of duty. A Show Cause Notice was issued to the appellant vide C. No.17...
Tag this Judgment!A.R. Ailawadi Vs. Krishna Kohli
Court: Delhi
Reported in: 29(1986)DLT84
G.R. Luthara, J.1. The present petition is for proceedings against the respondent Smt. Krishna Kohli under Sections 10 and 12 of the Contempt of Courts Act, 1971 and punishing her.2. There is no dispute about the relevant facts. The petitioner is owner of a house No. N-34, Kirti Nagar, New Delhi. He let out the first floor of that house to the respondent for a period of two years under Section 21 of the Delhi Rent Control Act, after obtaining on 13th February, 1980 the permission of an Additional Rent Controller, Delhi. The period of tenancy expired on February 13, 1982. But the respondent did not vacate the premises. The petitioner filed an application for issue of warrants of possession in the court of Smt. Aruna Suresh, Additional Rent Controller, Delhi. A warrant of possession was issued but the respondent put in resistance with the result that the possession was not handed over to the petitioner.3. The proceedings went on and the possession was still with the respondent. On May 14...
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