Delhi Court April 1987 Judgments
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Pioneer Wood Products Pvt. Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-14-1987
Reported in: (1989)(42)ELT249TriDel
1. Learned Advocate has argued that the appellants in this case manufactured synthetic resin for captive consumption as well as Synthetic resin on behalf of M/s. Assam Veneer Co., out of the raw materials supplied by the latter. The goods were assessed provisionally because of dispute in classification and the assessment has not yet been finalised. The appellants filed a Writ Petition in Gauhati High Court for decision on the correct classification of the goods and the same is pending. He has also argued that as the classification and the provisional assessment are yet to be finalised, the imposition of penalty of Rs. 25,000/- on the appellants for any technical violation was unwarranted and the same should be set aside. He has further submitted that although the matter regarding correct classification of the goods is pending in the High Court, this Tribunal is not debarred from deciding the present appeal. Smt. Chander, Learned JDR also states that this Tribunal is not precluded from...
income-tax Officer Vs. S.R.M. Foundation of India
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Apr-14-1987
Reported in: (1987)21ITD598(Delhi)
1. These eight appeals, filed by the department, arise out of the orders of the learned Commissioner of Income-tax (Appeals) IX, New Delhi for the A.Y. 1974-75-1976-77 and 1978-79-1982-83. There is no appeal for the A.Y. 1977-78.2. The common question raised is whether in respect of its income the assessee is entitled to the claim of exemption under Section 10(22) of the Income-tax Act, 1961 as an educational institution, existing solely for educational purposes and not for purposes of profit.3. The assessee S.R.M. Foundation of India, T-714, New Friends Colony, New Delhi-65 has 'been assessed in the status of an AOP (Association of Persons). The Spiritual Regeneration Movement Foundation of India is a society registered under the Societies Registration Act. It was founded in 1963 by Maharishi Mahesh Yogi. It is registered under Section 12A of the Income-tax Act, 1961 with the Commissioner of Income-tax, Lucknow and a certificate under Section 80G was also issued in its favour. The as...
Gopal Saran Vs. Collector of Customs and Central
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-13-1987
Reported in: (1987)(12)LC838Tri(Delhi)
1. Through the captioned application the applicant has prayed for referring the following alleged questions of law to the High Court said to have arisen out of Order No. A.599 to 601/86-NRB, dated 13-11-1986 passed by this Tribunal. "(1) In view of the above statutory provisions of the Customs Act, 1962 and Defence of India Rules, 1962, when a person has been charged and punished for abetment separately under the Customs Act, 1962 as well as under efence of India Rules, 1962, and he has been absolved of the charge of abetment in the absence of evidence under the Customs Act, 1962, can the charge of abetment under Defence of India Rules, 1962, Survive? (2) When there is no evidence for abetment in the offence so as to warrant imposition of penalty under Section 112 of the Customs Act, 1962, how the imposition of penalty under Rule 126L-16 of Defence of India Rules, 1962 (Part XII-A Gold Control) for abetment in the same offence legally sustainable?" 2. The facts leading to the applicat...
Diamond Engineering and Trading Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-13-1987
Reported in: (1989)(44)ELT92TriDel
1. Show cause notice dated 13-10-1980 was issued to the two appellants M/s Navyug Engineering and Trading Corporation and M/s Diamond Engineering and Trading Corporation alleging that they had manufactured and removed brass screws worth Rs. 85,459.23P without payment of Central Excise duty and that duty thereon was proposed to be demanded from them under Rule 10-A of the Central Excise Rules and that penalty was also proposed to be levied and directing them to show cause why such action as above mentioned should not be taken. The show cause notice was on the basis that though the two units were claimed to be separate they were in reality one, run and administered by Shri D.D.Malhotra, the sole proprietor of M/s Navyug Engineering and Trading Corporation but that part of the production was falsely shown to be that of M/s Diamond Engineering and Trading Corporation in order to avail benefit of exemption notification for each of them. Both appellants replied denying the said charges. On ...
Kesoram Rayon Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-13-1987
Reported in: (1987)(11)LC814Tri(Delhi)
1. Through the application in hand the Respondent has prayed for suitable legal action in terms of various provisions of Sections 177, 181, 182, 191 and 192 read with Sections 193, 196, 199, 200 and 201 of the Indian Penal Code for making the alleged false averment in the affidavit dated 10-2-1986, filed by the appellants in support of their application for restoration of the appeal earlier dismissed by this Tribunal on 4-12-1985. According to the respondent the following averment in para 3(ii) of the said affidavit was a false averment:- "As they have averred in para 3(ii) of the said affidavit that Shri J.N. Roy, Advocate was not engaged by them for causing appearance in the matter on 4-12-1985 whereas the appellants have filed a vakalatnama in favour of the said Shri J.N. Roy, which is on the records of the Hon'ble Tribunal." It is also stated by the respondent in their application in hand that this Tribunal in its restoration Order No. Misc./128/1986-A dated 17-6-1986 has also sta...
Salem Cooperative Sugar Mills Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-13-1987
Reported in: (1987)(13)ECC65
1. The captioned appeal was originally filed as a revision application before the Central Government, which, under Section 35P 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 facts of the case, briefly stated, are that the appellants are engaged in the manufacture of sugar, an excisable commodity. On 17th December, 1979, they cleared 2,175 quintals of sugar at the tariff value of Rs. 225/- per quintal and paid basic excise duty at 24.25% aci valorem, special excise duty at 5% of the basic excise duty and additional excise duty at 6% ad valorem. It appears that on 17-12-1979, the Government of India, in pursuance of certain changes in its sugar policy, issued three Notification Nos. 313, 314 and 315 of 1979 all dated 17-12-1979. The effect of these notifications was that the tariff value of free sale sugar was fixed at Rs. 307/- per quintal and. the rate of basic excise duty on s...
Maharashtra State Textile Corpn. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-10-1987
Reported in: (1989)(43)ELT118TriDel
1. The facts relevant for the disposal of the present three appeals and the issues for determination have been succinctly set out in the opening paragraph of the impugned order as follows :- "The appellants are manufacturers of cotton fabrics falling under Tariff Item 19. Amongst different varieties manufactured by them, they also manufacture variety call 'Drill'. They manufacture drill having specification 3/1 or 1/3 (Four harness Warp or Weft faced fabric). The appellants paid full effective rate of duty on such drill from 30-11-1979 to 30-4-1980 and from 1-5-1980 to 30-9-1980 and subsequently claimed refund on the ground that they were entitled to concessional rate of 50% of the effective rate in terms of notification No. 226/77, dated 15-7-1977 as amended. The Assistant Collector rejected both the refund claims. Again for the period from 17-8-1978 to 29-11-1979, the appellants had paid duty on drill manufactured and cleared at full rate under protest and subsequently claimed refun...
Surinder Arora and Others Vs. Durga Das and Others
Court: Delhi
Decided on: Apr-10-1987
Reported in: [1987]62CompCas644(Delhi); [1987]168ITR562(Delhi)
Chawla, J.1. On December 9, 1981, Shri Surinder Arora, an ex-employee of M/s. Associated Traders and Engineers Ltd., 20/1, Asaf Ali Road, New Delhi, filed a complaint in the court of the concerned Metropolitan Magistrate, for initiation of proceedings under sections 406 and 418 of the Indian Penal Code, against the managing director, three directors, the Deputy General Manager (Finance), an accountant and Shri P. K. Seth, a partner of the firm of chartered accountants of the company. 2. The case of the petitioner as disclosed in the complaint is that accused Nos. 1 to 5 created an approved gratuity fund and named it as 'Associated Traders and Engineers Employees' Gratuity Fund' and in compliance with the provisions of section 40A(7) of the Income-tax Act, opened an account with the Andhra Bank, Asaf Ali Road, New Delhi. Accused Nos. 1 to 6, however, never deposited the amount of the fund in the post office savings bank account or as prescribed under rule 67(1) and (2) of the Income-tax...
Manoj Didwania Vs. Union of India and Others
Court: Delhi
Decided on: Apr-10-1987
Reported in: (1987)63CTR(Del)207; [1987]167ITR177(Delhi)
Jagdish Chandra, J.1. This is a civil writ brought by the petitioner, Manoj Didwania, under articles 226 and 227 of the Constitution of India praying for a writ of certiorari or any other writ, order or direction for quashing or setting aside the Notification F. No. 185/26/84-IT(A) dated 15/21-11-84 passed by respondent No. 2, Central Board of Direct Taxes (in short 'the Board') as also for quashing and setting the ex parte assessment order dated March 20, 1986, passed by respondent No. 4, Shri K. Sundaresan, Income-tax Officer, Central Circle-III, Madras. 2. The aforesaid impugned notification transfers the cases of the petitioner from the Income-tax Officer (INV), Special Circle-I, New Delhi, and the Income-tax Officer, Central Circle XXIX, Bombay, to the Income-tax Officer, Central III, Madras. It is alleged that neither this notification nor the reasons in support of the transfer orders was served upon the petitioner as a result of which the principles of natural justice have been ...
K.C. Nangia Vs. Corporation and ors.
Court: Delhi
Decided on: Apr-10-1987
Reported in: ILR1987Delhi258; 1987LabIC1686
Malik Sharief-Ud-Din, J.(1) RULE. D.B. (2) The petitioner is aggrieved of an order pasted by the respondents reverting him to the post of accountant. The petitioner joined the service of the respondents in the month of January 1979 as an accountant. Thereafter, he was promoted to the post of Assistant Manager (Accounts) by an order dated 23rd January 1985 and was posted in the regional office at Bhopal The petitioner was initially put on probation for a period of one year as probationer from the date of his taking over charge of the post of promotion. During the period of probation he was charged with gross misconduct, dereliction of duty and failure to maintain absolute integrity. He submitted a reply to the charge-sheet. Consequently, the respondent corporation appointed one Shri P. G. Nair as Inquiry Officer, The probation period of the petitioner was extended by six months i.e. up to 10th of September 1986 on the ground that disciplinary action was in progress against him. There ar...
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