Delhi Court September 1988 Judgments
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Shiv Dayal and anr. Vs. Amar Nath
Court: Delhi
Decided on: Sep-30-1988
Reported in: 1989(16)DRJ133
P.K. Bahri, J.(1) This petition has been filed under Sections 10, 11 read with Section 12 of the Contempt of Courts Act for taking action against the respondent. (2) The facts, in brief, are that the predecessor-in-interest of the petitioners, landlord had filed a petition seeking eviction on the ground of bona fide requirement. The said petition was dismissed on July 26, 1978 by Shri R.P. Sharma, Additional Rent Controller. Civil Revision 299/80 was filed against that order. In the revision, the tenant made a statement admitting the ground of bona fide requirements and he gave an undertaking to the Court that he would vacate the premises within 6 months. This Court allowed the Civil Revision vide order dated April 26, 1983 and passed the eviction order and granted six months time for vacating the premises. (3) It appears that during the execution proceedings, at first objections were filed by the tenant himself and thereafter by his son raising certain pleas which ultimately were dism...
V.R.M. Match Industries Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-29-1988
Reported in: (1989)(39)ELT149TriDel
1. This appeal seeks relief from the demand raised against the appellants as differential duty on matches. The appeal itself states that the relief is sought on humanitarian grounds.2. The matter emanates out of Notification No. 22/82 issued by the Government on 23.2.1982 giving retrospective effect to the Notification with effect from 19.6.1980. The differential duty demanded from the appellant relates to clearances effected between 19.6.1980 to 31.3.1981. The appellants' plea is that at the material time they paid the correct duty and the entire production of this factory was supplied to units nominated by Khadi and Village Industries Commission (KVIC).He further submitted that if he knew in advance that if his production exceeded 150 million matches in the year he would be liable to pay higher rate of duty, he would have restricted his production so as to stay in the lower duty slab. In addition to this argument which was reiterated by the learned Advocate for the appellants, Shri ...
Steel Strips Ltd. Vs. Collector of C.E
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-29-1988
Reported in: (1988)(18)ECC117
1. The question that arises for decision In this appeal is whether hot rolled strips which are being converted to cold rolled strips In the appellants' factory become liable to duty once again. The appellants are Inter alia engaged in such conversion and have been paying duty on the cold rolled strips allegedly under protest as stated by them. The Department consistently held that cold rolled strips produced by the appellants become liable to duty. The Assistant Collector and later, In appeal, the Collector of Central Excise (Appeals) held so. Hence this appeal.2. We heard Shri Sinha, learned Advocate for the appellants. He submitted that the matter relates to the period 29.3.1982 to 28.2.1986.Upto 31.7.1983 "strips" were classified under Tl 26AA and after this date they were classified under Tl 25(12) CET. With effect from 28.2.1986, cold rolled strips were classifiable under Tl 7211.31 and hot rolled strips, depending on the size, were to be classified under Tl 7211.32 or 39. The le...
Kirlosker Pneumatic Co. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-29-1988
Reported in: (1988)(18)ECC126
1. The issue here is correct classification of guide blades imported as spare parts for torque converters. The Assistant Collector of customs held that torque converter is a device for transmission of power from the engine to other parts of a machine whether it is a locomotive or an excavator. He also held that it works on the same principle of fluid coupling, as a transmission equipment, and the parts of such torque converters other than of motor vehicles are classifiable under heading 84.63, CTA.2. Appellants, howover, contend that the impugned goods are correctly classifiable only under heading 86.09 read with heading 86/01-03, CTA.3. We have heard Shri Sandeep Narain, advocate for the appellants and Shri A.S.R. Nair, SDR, for the department.4. The learned advocate has emphasized that the entire torque converter assembly was specifically designed by the appellant's collaborators for use in locomotive. It is also submitted that the parts imported are duly identified in the invoice. ...
Collector of C.E. Vs. Aarti Enterprises
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-29-1988
Reported in: (1989)(19)ECC25
1. In these appeals filed by the Revenue a common question is involved.We are, therefore, disposing of all the 3 appeals by this common order.2. When the appeals were taken up none represented the respondents.There was no request for adjournment by the respondents. Therefore, we heard the JDR and examined the papers.3. Briefly the facts giving rise to these appeals filed by the Revenue are that the respondents manufactured tooth brushes falling under Tariff Item 68 at the relevant time. They received raw materials viz.bristles handles, cartons and cellophone from their customers and manufactured tooth brushes. They paid duty on the value of the tooth brushes. Subsequently they applied for refund of part of the excise duty paid by them on the ground that they were entitled to the benefit of paying duty on labour charges only in terms of Notification No.119/75-CE. They lodged 3 refund claims covering the periods 4.6.1978 to 30.7.1978, 6.8.1978 to 29.9.1978 and 4.2.1979 to 27.2.1979. The...
international Watch Trading Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-29-1988
Reported in: (1989)(39)ELT285TriDel
1. This is a Revision Application filed by the appellants against Order No. 323 of 1981, dated 15-7-1981, passed by the Central Board of Excise and Customs, New Delhi. On the setting up of the Tribunal, this has been transferred here and is being treated as an appeal before the Tribunal.2. This is a case of import of 1682.5 gross main springs for wrist watches as against declared description of High Carbon Steel Strips.3. We have heard Shri S.D. Nankani, advocate for the appellants and Shri A.S. Sunder Rajan, JDR, for the department.4. The department's case is that as a result of an information received by the Directorate of Revenue Intelligence, the residential premises of both the partners of the appellant company were searched on 16-2-1979 and some incriminating documents were seized. Thereafter, the packages in question were examined. While two of the three packages were found to contain goods as declared viz. steel strips, the third package was found to contain main springs of wr...
inspecting Assistant Vs. S. Charanjit Singh
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-29-1988
Reported in: (1989)29ITD7(Delhi)
On the facts and in the circumstances of the case, the learned CIT (Appeals) erred in deleting the addition of Rs. 6,66,776 made as income of the assessee Under Section 28(iv) of the IT Act, 1961.2. The relevant facts may be noted. The assessee is an individual, having his accounting period as financial year. During the financial year 1981-82, he derived income from numerous sources, including salary, profession, other sources, agriculture, etc. Apart from being an employee of Pure Drinks New Delhi Ltd. which paid him at the rate of Rs. 5,000 p.m., he also derived some income from a nonresident firm known as "R. & E. Collections, West Germany". On 28-3-1980, the said R & E Collections wrote two letters to Mr. Charanjit Singh which between them contained the terms of his employment and services. The first letter read as below : We take pleasure in confirming your appointment as our sole resident representative in India, as per the discussions you had with our Managing Director....
Commissioner of Income-tax Vs. B.K. Oil Traders
Court: Delhi
Decided on: Sep-29-1988
Reported in: [1989]177ITR230(Delhi)
G.C. Jain, J.1. The Commissioner of Income-tax, Delhi,-V, has filed this petition under section 256(2) of the Income-tax Act, 1961 (hereinafter to be referred as 'the Act'), for directing the Income-tax Appellate Tribunal, Delhi Bench, Delhi, to state a case and refer the following purported questions of law to this court for its opinion: '(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in holding that the Commissioner of Income-tax (Appeals) had no power to set aside the assessment with a direction to the Inspecting Assistant Commissioner (Assessment) to redo the same de novo after making full inquiries/investigation into the various aspects of the appekkabt's case (2) Whether, the commissioner of Income-tax (Appeals) in terms of section 250(4) is bound in law to make enquiries himself only and has no power to direct the Inspecting Assistant Commissioner (Assessment) to made further enquiry (3) Whether, in law, the Trib...
Najma Heptulla Vs. Orient Longman Ltd. and ors.
Court: Delhi
Decided on: Sep-29-1988
Reported in: 1989(16)DRJ5
B.N. Kirpal, J. (1) After having heard counsel for the parties and having considered the suggestions made by them it is proposed that the following steps be taken with regard to the original manuscripts of the book which have been brought from the National Library, Calcutta and the National Archives, New Delhi. These steps are as follows :(2) The seals of each envelopes containing the manuscripts will be inspected by the court, counsel for the parties, directors or the representatives of the National Library and National Archives.(3) On the court being satisfied that the seals are intact and have not been tampered with, the seals shall be broken open in court.(4) The manuscripts will then be inspected by Dr. Parthi of the National Archives, New Delhi for the purpose of determining the state of the paper used in the manuscripts. It is agreed that if the opinion is that the paper will be damaged if it is subjected to photo-copying then in that event a different process will have to be us...
Hira Lal Vs. Padam Singh JaIn and Co. and ors.
Court: Delhi
Decided on: Sep-29-1988
Reported in: 37(1989)DLT331
Sunanda Bhandare, J. (1) This second appeal filed by the tenant is directed against the order of the Rent Control Tribunal, Delhi dated 28th February 1984 whereby the appeal filed by the Respondent No. I-landlord was allowed. (2) The brief facts relevant for determination of the appeal are as follows: Premises bearing No. 5292-5295 at No. 40 Shardanand Marg, Delhi originally belonged to one Shri Ram Dev. On 20th August 1953 the property was gifted to one Shri Sushil Kumar Bhutani by way of a gift deed. Shri Sushil Kumar Bhutani, thereforee became the owner. The present landlord i.e. respondent No. I herein purchased the property from Shri Sushil Kumar Bhutani on 14th April 1964. One Mst. Raj Kanwar was the tenant in respect of three rooms, Kitchen bath and latrine on the second floor in the said property at the monthly rent of Rs. 33.00 Mst. Raj Kanwar continued to pay rent to respondent No. I from 14th May 1964 to 31st March .1965, however thereafter in May 1965 Mst. Raj Kanwar left D...
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