Delhi Court December 1990 Judgments
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Hindustan Platinum Pvt. Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1990
Reported in: (1991)LC605Tri(Delhi)
1. Hindustan Platinum Pvt. Ltd. has filed an appeal being aggrieved from the order passed by the Collector of Central Excise (Appeals), Bombay. Shri S. Ganesh, the learned advocate has appeared on behalf of the appellant and pleaded that the appellant is carrying on the activity of reconditioing and repairing of "Spinnerettes" and no manufacturing activity is involved. He pleaded that due to difference of opinion, the revenue has held it to be manufacture and being not satisfied from the order passed by the Asstt. Collector, the appellant had filed an ap peal before the Collector (Appeals) and the Collector (Appeals) did not permit the ap pellant to agitate this point on the ground that it was a fresh plea and was not taken before the Asstt.Collector. He stated that in the grounds of appeal, there is also claim of benefit of Notification No. 131/81-CE dated 22nd June, 1981 and he does not press the same at this stage and pleaded that the necessary permission for the withdrawal of the ...
Youngman Hosiery Factory Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1990
Reported in: (1991)LC333Tri(Delhi)
1. The aforesaid stay application was filed for dispensing with pre-deposit of duty of Rs. 18,150.40 and penalty of Rs. 30,000/-. Vide order No. S-149/90-D, dated 17-7-1990 the said stay application was disposed of by this Tribunal. The issue involved in this case was already covered by this Tribunal's order No. E/223/90-D, dated 12-4-1990 in appeal No. E/2872/88-D reported in 1990 (49) ELT 305 (Tri.) [Oswal Industries (P) Ltd. v. Collector of Central Excise, Chandigarh}. Considering the facts and the circumstances of the case and the earlier decision of the Tribunal and after hearing Shri Kulvinder Singh, learned Advocate for the applicants and Shri Rajesh Dhingra, learned Senior Departmental Representative for the respondent, the Tribunal dispensed with pre-deposit of duty and penalty under Section 35F of the Central Excises and Salt Act, 1944 and stayed the recovery thereof till the disposal of the appeal.2. In the present Misc. application filed by the applicants, they have brough...
Triveni Engineering Works Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1990
Reported in: (1991)LC92Tri(Delhi)
1. Triveni Engineering Works Ltd. have filed an appeal being aggrieved from the order passed by the Collector of Central Excise, Allahabad.Thereafter, a stay application duly supported with an affidavit was also filed. Shri V. Sridharan, the learned advocate has appeared on behalf of the applicant and pleaded that the duty amount is at Rs. 1,95,690.48 and the period involved is 1st January, 1980 to 31st December, 1980 and the show cause notice is dated 1st December 1981.Shri Sridharan, the learned advocate has pleaded that in the show cause notice there is no allegation of suppression and as such, extended period of limitation cannot be invoked and prima facie the applicant has got a good case on the limitation aspect. On merits he pleaded that there are bought out items. Duty has also been levied on them. He fairly stated that there is no financial hardship and pleaded that since prima facie the applicant has got a good case on merits and the same is to be treated as undue hardship a...
Smt. Kamla Devi Bishnoi Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Dec-31-1990
Reported in: (1991)36ITD471(Delhi)
1. This appeal by the assessee for assessment year 1981-82 challenges the confirmation of penalty of Rs. 12,500 imposed under Section 271(1)(c) of the Income-tax Act, 1961 by the Income-tax Officer.2. Relevant facts of the case are that for assessment year 1981 -82 the assessee in her return showed long term capital gain of Rs. 2,450 and claimed the same as exempt under Section 80T of the Act. Shri M.L.Bansal, Chartered Accountant, who appeared before the Income-tax Officer stated that the aforesaid capital gain arose on the sale of jewellery for Rs. 24,950. He also produced a photo stat copy of the purchase vouchers of M/s. Gian Chand Kapoor & Sons, 1228,KachaBagh,ChandniChowk, dated 11-9-80. His submission before the assessing officer was that the jewellery had been purchased as well as sold during the previous year and also offered that short term capital gain may be assessed in the hands of the assessee. It was also pointed out to the assessing officer that there was an accoun...
income-tax Officer Vs. Y.R. Celly and Sons
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Dec-28-1990
Reported in: (1991)36ITD592(Delhi)
1. This appeal by the revenue for assessment year 1980-81 is directed against the order dated 30-3-1987 passed by the Commissioner of Income-tax (Appeals)-IV, New Delhi.2. The first ground is against the direction of the CIT (Appeals) directing the assessing officer to allow loss of Rs. 2,00,287 on sale of shares as revenue loss.3. During the year relevant to assessment year 1980-81 the assessee claimed loss on account of sale of shares of M/s. Gangcshwar Ltd. and M/s. Mahalaxmi Sugar Co. Ltd. amounting to Rs. 2,00,287. The assessing officer did not allow the loss, inter alia, on the following grounds : (i) The assessee had claimed a similar loss for assessment year 1979-80 which was treated as a short-term capital loss and not allowed as a business loss ; (ii) The assessee failed to furnish complete details of its share-dealings, details of payments made for purchase of shares, details of consideration of sale of shares, purchaser's identity etc.; and (iii) The assessee HUF purchased...
Collector of C. Ex. Vs. Karna Industries Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-27-1990
Reported in: (1991)(53)ELT566TriDel
1. The present application filed by the respondents M/s. Kama Industries Ltd. emerges from Revenue's viz. CCE, New Delhi's application under Section 35(E) of the Central Excises and Salt Act, 1944 on form E.A. 5 which was received in the Registry on 20th December, 1988 to be treated as an appeal. Shri Ravindra Narayan, learned advocate has appeared and pleaded that the present application is under Section 35-F of the Central Excises & Salt Act, 1944, as well as under the inherent jurisdiction of the Hon'ble Tribunal. He pleaded that the respondents carry on the activity of repair of compressors in northern India for the compressors manufactured by M/s. Shriram Refrigeration Industries Ltd., and the repair activity is being done by the respondents in Northern India and Southern India. Similar activity is done by M/s. Shriram Refrigeration Industries in South India and the matter is covered by an earlier judgment of the Tribunal in favour of the respondents in the case of Shriram Re...
inspecting Assistant Vs. Har Parshad and Co. Ltd.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Dec-27-1990
Reported in: (1991)37ITD241(Delhi)
1. This appeal, filed by the department, and the cross-objection thereto, by the assessee, arise out of the order dated 31-3-1987 of the learned Commissioner of Income-tax (Appeals)-VIII, New Delhi, for the assessment year 1981-82.2. The assessee M/s. Har Parshad & Co. Ltd., E-1 & 2 Mahajan House, NDSE-II, New Delhi is a company. It derives income from the export of rail accessories like fish plates, fish bolts and metal rail clips etc., to Iran. During the assessment year in question the assessee received cash assistance of Rs. 38,23,642out of which it paid Rs. 30,83,920 to the following parties in terms of the contracts with them :- The full details of the cash assistance received during the year ending 30-6-1980 appear at pages 88 & 89 of the department's Paper Book and pages 24 & 25 of the assessee's Paper Book. The balance amount of Rs. 7,39,722 (Rs. 38,23,642 - Rs. 30,83,920) was tendered by the assessee as its income. According to the assessee, the amount of Rs....
Honest Products Vs. Collector of C. Exc.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-26-1990
Reported in: (1991)LC178Tri(Delhi)
1. M/s. Honest Products, Rajkot, has filed an appeal being aggrieved from the order passed by Collector of Central Excise (Appeals) Bombay.The said appeal was received in the Bombay Registry, and thereafter transferred to the Tribunal in the West Regional Bench vide Stay Order No. 34/88-WRB dated 5th February, 1988, and the Bench had ordered to deposit Rs. 40,965.84 and Rs. 9,282.00 totalling Rs. 50.247.84/. Shri B.B. Gujral, learned Advocate, pleaded that the amount was duly deposited in S.B.S. in State Bank of Saurashtra, Main Branch, Rajkot on 23rd March, 1988 and had complied with the order passed by the Tribunal. Shri Gujral pleaded that the appellant being aggrieved from the order passed by Assistant Collector had filed an appeal before the Appellate Collector of Central Excise as well as stay application, and the stay application was pending and without disposing of the stay application, the Appellate Collector of Central Excise has disposed of the appeal for non-compliance of ...
Sail (Durgapur Steel Plant) Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-21-1990
Reported in: (1992)LC230Tri(Delhi)
1. The appellant in its factory at Durgapur manufactures Pig Iron, Steel Ingots and Iron & Steel products. Prior to August, 1983 the said products were classifiable under erstwhile Tariff Items 25, 26 and 26AA respectively. The appellant had been paying Central Excise duty on the said items following the "later the better" principle; as such no Central Excise duty was paid on such Iron in crude form when used for the manufacture of Iron & Steel Products. Appropriate Central Excise duty was determined and paid on Iron or Steel products when cleared. In the manufacture of Steel Ingots and various Iron & Steel products Steel Melting Scrap arises. Steel Melting Scrap arising in the process of manufacture is captively consumed and is also cleared by the appellant to the Mini Steel Plants manufacturing Steel Ingots, Steel Castings or semi-finished Steel with the aid of Electric Arc furnace at "Nil" rate of duty after observing the procedure set out in Chapter X of the Central Ex...
Ajanta Marble and Chemical Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-21-1990
Reported in: (1991)(32)ECC133
1. This appeal is directed against the order dt. 8-9-1986 passed by the Collector of Central Excise (Appeals), New Delhi. The appellants manufacture limestone chips and powder by grinding and sieving of limestone received from quarries. The Assistant Collector of Central Excise, Saharanpur, by his order dated 11-4-1986, referred to the process of manufacture of lime stone chips and powder by crushing and sieving of limestone to obtain chips of different sizes and powder of limestone; and held that this amounted to a process of manufacture for which he relied upon the amended Section 2(f) of Central Excises & Salt Act, 1944 and held the goods to be classifiable under Heading 25.05 CETA '85. This heading covers, inter alia, mineral substances not elsewhere specified, lime, etc. He also denied exemption under Notification 23/55 on the ground that the exemption is only to such goods employed as filler and that limestone chips and powder cannot be considered as fillers. The relevant ex...
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