Delhi Court May 1989 Judgments
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Wallace Flour Mills Co. Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-09-1989
Reported in: (1989)(43)ELT584TriDel
1. This appeal is directed against the impugned order-in-appeal dated 1-3-1988.2. Brief facts leading to the present appeal are that the appellants are manufacturers of various types of products such as Sapaghetti, Macaroni, Vermicelli, etc., falling under Tariff Item No. 1902.10 of the Central Excise Tariff Act. They filed their classification list No.38/87 effective from 1-3-1987 claiming that their pre-budget stocks of non-excisable goods namely various types of food products declared in the classification list were entitled to duty free clearance being pre-budget stock. However, the Assistant Collector concluded that the question of clearing pre-budget stock duty free did not arise because these products were excisable though exempted from duty. Against the said order of the Assistant Collector, the appellants filed their appeal before the Col-ledtor of Central Excise (Appeals), Bombay but without any success. Hence the present appeal.3. We have heard Shri N. Kothare, the learned ...
Shri Ram Fibres Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: May-09-1989
Reported in: (1989)31ITD169(Delhi)
1. This appeal has been instituted by the assessee, a limited company against the order of the CIT(A) dated 22nd Nov., 1983, wherein he had confirmed the action of the ITO Under Section 195(2) of the I.T. Act for realization of the income-tax on the fees paid for technical services to M/s Hokushin Electric Works Ltd. on the basis of grossing up the tax with the fees.2. The assessee company had applied for the no-objection certificate for remittance of 7,70,000 Yen to the non-resident company M/s Hokushin Electric Works Ltd. Japan, Tokyo. The I.T.O. examined the request with reference to the agreement between the two companies for the period covering from 10th Dec. to 21st Dec., 1979 and found that the Indian Company was to bear the taxes. The Indian equivalent of the foreign exchange was Rs. 29,627 and applying the provisions of clause 2(b)(iv)(B) of part II of the rate schedule of the Finance Act, which prescribed the rate of tax to be deducted at 40%, the ITO after grossing up the a...
Ram Saroop Vs. Ram Nath and anr.
Court: Delhi
Decided on: May-09-1989
Reported in: 38(1989)DLT473
P.N. Nag, J.(1) This Letters Patent Appeal is directed against the judgment of the learned single Judge dated 18th July, 1983 in Cw 1829182 setting aside the order of the Consolidation Officer (For short 'CO') dated 16th December, 1981 vide which he has taken away land from respondent No. I, Ram Nath, from killas 41/16 (2 bighas 9 biswas) and 41/17 (3 bighas) and allotted the same to the appellant, Ram Saroop, and also the order of Shri D. K. Das, Financial Commissioner dated 10th May, 1982 upholding the order of Co in the revision petition filed before him. (2) The relevant facts set out in the pleadings are that as a result of the consolidation proceedings having taken place in village Sannoth under the East Punjab Holdings (Consolidation and Prevention of Fragmentation) Act, 1948 (hereinafter referred to as 'the Act'), Ram Nath, respondent No. I, was allotted and from killas 47/12 (4 bighas Ii biswas) and 47119 (2 bighas 7 biswas) situated in the revenue estate of village Sannoth, D...
K. Mohd Kunhi Vs. Union of India and ors.
Court: Delhi
Decided on: May-09-1989
Reported in: 1989(2)Crimes529; 38(1989)DLT333
B.N. Kirpal, J. (1) The challenge in this petition is to the order of detention dated 7th November, 1988 passed by respondent No.3 under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1972 (hereinafter referred to as the 'said Act'), as well as the declaration No. 282 of 1988 issued by the respondents on 5th October, 1988 under Section 9 (1) of the said Act. (2) Briefly stated, the petitioner was ordered to be detained vide an order dated 7th November, 19^8 under Section 3(1) of the said Act with a view to preventing him from abetting the smuggling of goods and engaging in transportation of smuggled goods. (3) The aforesaid order of detention was served on the petitioner long with the grounds on which the said order was made. (4) On 27th September, 1988 a representation against the order of detention was filed by the petitioner. It is not necessary, for the view that I am taking, to refer to the contentions raised in the representation. On 5th October,...
Ashok Seth, Proprietor of Dwaraka Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-08-1989
Reported in: (1989)(24)LC658Tri(Delhi)
1. Being dissatisfied with the confiscation of the seized gold ornaments with an option to redeem the same on payment of a redemption fine of Rs. 1,50,000.00 and also imposition of penalty of Rs. 40,000/- the appellant has filed the present appeal.2. Factual backdrop : The appellant is the proprietor of the firm M/s.Dwaraka Dass Seth Jewellers, New Delhi. He holds a Gold Dealers Licence. On 6.4.1985 the business premises of the said firm was raided and as a result thereof an excess of new gold ornaments of 67 pcs.weighing 1133.100 gms of 22 cts. purity was found. Since the appellant could not produce any evidence, documentary or otherwise, the said excess gold ornaments valued at Rs. 2,15,270/- (approximately) were seized alongwith the relevant statutory records viz. GS 11, GS 12 registers sale & purchase voucher books being considered relevant to the proceedings of the case. Statement of the appellant was recorded on the spot in which he pleaded his ignorance about the said exces...
Dwarka Dass Seth Jewellers Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-08-1989
Reported in: (1990)(45)ELT589TriDel
1. Being dis-satisfied with the confiscation of the seized Gold ornaments with an option to redeem the same on payment of a redemption fine of Rs. 1,50,000.00 and also imposition of penalty of Rs. 40,000/- the appellant has filed the present appeal.2. Factual backdrop: The appellant is the proprietor of the firm M/s.Dwaraka Dass Seth Jewellers, New Delhi. He holds a Gold Dealers Licence. On 6-4-1985 the business premises of the said firm was raided and as a result thereof an excess of new Gold ornaments of 67 pcs.weighing 1133.100 gms of 22 cts. purity was found. Since the appellant could not produce any evidence, documentary or otherwise, the said excess gold ornaments valued at Rs. 2,15,270/- (approximately) were seized alongwith the relevant statutory records viz. GS 11, GS 12 registers, sale and purchase voucher books being considered relevant to the proceedings of the case. Statement of the appellant was recorded on the spot in which he pleaded his ignorance about the said excess...
Rose Educational Scientific and Cultural Society (Regd.) and Others Vs ...
Court: Delhi
Decided on: May-08-1989
Reported in: AIR1990Delhi75; 38(1989)DLT344; 1989(17)DRJ132; 1989RLR329
ORDER1. The challenge in this bunch of writ petitions, which are being decided by a common judgment, is to the increase by the respondents, with retrospective effect, of the premium payable by the petitioners for the land allotted to them by the Delhi Development Authority.2. The petitioners are various societies which have been set up for the purposes of establishing educational institutions. The educational institutions which are proposed to be set up by them are unaided schools within the meaning of that expression in the Delhi Education Act.3. The petitioners at various points of time, had applied to the Delhi Development Authority for allotment of land. The land is to be allotted by the Delhi Development Authority under the provisions of D.D.A. Nazul Land Rules, 1981. The applicants are required to file a detailed application for allotment of land. The applications so received are forwarded to the Delhi Administration, who scrutinise the same from various angles and it is only aft...
Union of India and Another Vs. M/S. Northern Plastics Ltd.
Court: Delhi
Decided on: May-08-1989
Reported in: AIR1990Delhi129; 1989(24)ECC1
ORDERS. B. Wad, J.1. The respondents herein claim that they are inter alias carrying on business of confectioning/ slitting of jumbo rolls of photographic colour paper, graphic art films, cinematographic colour films and X Ray films. They claim to be a small scale industry registered in Uttar Pradesh. They applied for what is known as the COB (Carry on Business) license on 8-12-1986. The Government of India had announced on 18-7-86 that six months after the notification importation of photo sensitised material would not be allowed except under a license under the I.D.R. Act. Since the application of the respondents was still under consideration and they had imported some photographic material, they applied on 4-4-87 for its clearance as an interim measure. On 8-4-1987 Mr. K. C. Kapoor, Desk Officer in the Department of Industrial Development informed the respondents that pending disposal of their application for license they may carry on business with their small scale registration of ...
Union of India Vs. Northern Plastics Ltd.
Court: Delhi
Decided on: May-08-1989
Reported in: 1992(61)ELT74(Del)
Wad, J.1. The respondents herein claim that they are inter alias carrying on business confectioning/slitting of jumbo rolls of photographic colour paper, graphic art films, cinematographic colour films and X-ray films. They claim to be a small scale industry registered in Uttar Pradesh. They applied for what is known as to C.O.B. (Carry On Business) license on 8-12-1986. The Government of India had announced on 18-7-1986 that six months after the notification importation of photo sensitised material would not be allowed except under a license under the I.D.R. Act. Since the application of the respondents was still under consideration and they had imported some photographic material, they applied on 4-4-1987 for its clearance as an interim measure. On 8-4-1987 Mr. K. C. Kapoor, Desk Officer in the Department of Industrial Development informed the respondents that pending disposal of their application for license they may carry on business with their small scale registration of manufactu...
Urmila Devi Vs. State
Court: Delhi
Decided on: May-08-1989
Reported in: ILR1989Delhi135
R.L. Gupta, J. (1) This appeal under Section 449 Criminal Procedure Code is directed against the order dated 21st January, 1983 passed by Shri H. P. Bagchi, Additional Sessions Judge, Delhi by which he imposed a penalty of Rs. 5,000j- on the appellant. The appellant is the mother of Suresh Pal who was standing trial in a case based on Fir No. 51 of 1981 of Police Station Tilak Nagar. The appellant stood surety in the sum of Rs. 5,0001- for the due appearance of her son Suresh Pal before the court. The trial of the case against her son was going on and it appears that Suresh Pal absented from the proceedings with effect rom 28th July, 1982. It is then stated that because of the non-appearance of Suresh Pal, appellant received a notice for production of the accused on 15-10-1982. She accordingly appeared and made an application submitting therein that the whereabouts of her son were not known and, thereforee, she pleaded for grant of some time. Time was accordingly granted to her. But sh...
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