Delhi Court August 1990 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Khetu Ram Bishamber Dass Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-06-1990
Reported in: (1991)LC206Tri(Delhi)
1. The issue for consideration in this appeal is whether the Explanation provided by Notification 240/79 dated 7-8-1979 to proviso (v) of Notification 36/79-C.E., dated 1-3-1979 is prospective or retrospective in nature.During the period 20-7-1979 to 16-8-1979 the appellants manufactured snuff exceeding Rs. 10 per kg in value out of duty paid snuff not exceeding Rs. 10 per kg in value & cleared the same on payment of duty under protest at the rate of Rs. 4.75 per kg. According to the appellants the snuff manufactured by them chargeable to excise duty at the rate of Rs 3.50 per kg only because snuff (not exceeding 10 Rupees per kg in value) received by them had already discharged duty liability of Rs 2.50 per kg i.e Rs. 1.25 paid in cash by the manufacturers and Rs. 1.25 set off allowed to snuff manufactured wholly from duty paid unmanufactured tobacco. The appellants claimed refund of Rs. 55,650/-on 14-9-79 and refund of duty paid during the period 7-8-1979 to 16-8-1979 was allowe...
Asian Cables Corporation Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-06-1990
Reported in: (1991)LC799Tri(Delhi)
1. These 10 appeals involve the same issue. They were, therefore, heard together and are disposed of by this common order.2. The issue involved concerns a product called "XLPE compound HFDM-0595-BK" imported by the appellants. There is no dispute as to its classification under the First Schedule to the Customs Tariff Act, 1975, namely, Heading 39.01/06. The dispute is as to the applicability of customs Notification No. 196/84 dated 7-7-1984. The appellants contend that the notification applies. The Revenue contends to the contrary.3. The lower authorities have held that the product is meant for semi-conductive shielding of power cables and not for insulating, impregnating or filling purposes and that, therefore, the notification does not apply. The goods were described in the covering invoices and bills of entry as "semi conductive XLPE compound HFDM 0595 BK". The Customs House laboratory report indicated that the product was a pigmented polyolefinic type synthetic resin on which also...
Smt. Trishla JaIn Vs. Dy. Commissioner of Income-tax
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Aug-03-1990
Reported in: (1990)34ITD523(Delhi)
1. These six appeals involving common grounds are consolidated and disposed of by this order for the sake of convenience. All the six assessees are Non-resident Indians settled abroad. For the assessment year 1987-88, the assessee disclosed income from interest on debentures of M/s Oswal Agro Mills Ltd., on receipt basis.2. The assessees have also derived income as short term capital gains as well as long term capital gains on sale of equity shares of M/s Oswal Agro Mills Ltd. There is no dispute in regard to long term capital gains. Its computation as well as levy of tax at a rate of 20% Under Section 115E has been accepted by the Revenue. The dispute in regard to short term capital gains on sale of equity shares of M/s Oswal Agro Mills does not relate to its computation but to the rate of tax and manner of assessment. Assessees claim that concessional rate of tax at 20% is applicable under Chapter XII-A of the Income-tax Act, 1961. The Assessing officer has rejected the claim of the...
Cawnpore Sugar Works Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-01-1990
Reported in: (1991)(31)ECC301
1. A sum of Rs. 6,17,890.92P had been allowed as rebate on the quantity of excess production of sugar during the months May and June, 1978 by the appellants M/s. Cawnpore Sugar Works Ltd. in terms of Notification No. 108/78 dated 28-4-1978. This was under order dated 28-10-1978 of the Assistant Collector.2. Subsequently, the Assistant Collector took up proceedings calling upon the appellants to re-pay, out of the above amount, a sum of Rs. 89,101.58. This was under notice dated 18-5-1979. The appellants resisted the demand. Over-ruling their objections the Assistant Collector confirmed the demand under his order dated 26-10-1979. On appeal the Collector (Appeals), New Delhi, under his order dated 18-3-1983 set aside the order of the Assistant Collector and ordered de novo adjudication for issue of a speaking order. This appeal is against the said order.3. We have heard Shri N. Singh, Consultant for the appellants and Shri Balbir Singh for the Department.4. The contention of the appell...
Jamshedpur Engineering and Machine Manufacturing Co. Ltd. Vs. Union of ...
Court: Delhi
Decided on: Aug-01-1990
Reported in: 42(1990)DLT407; 1990(19)DRJ232
P.K. Bahri, J.(1) This is a petition filed under Section 8(2) of the Indian Arbitration Act seeking appointment of arbitrator. The facts, in brief, are that the petitioner bad entered into a contract with the respondents which contained an arbitration clause and disputes having arisen out of the said contract, the petitioner invoked the arbitration clause but as the arbitrator was not being appointed by the respondent he filed a petition Suit No. 197S-A86 tinder Section 20 of the Arbitration Act seeking the filing of the arbitration agreement in Court and for reference of the claim of the petitioner to the tune of Rs. 19,69,728.00 to the arbitrator to be nominated in accordance with the arbitration clause, Consequently. Dr. B.N.Mani, Additional Legal Adviser, Ministry of Law, was nominated as Sole Arbitrator by respondent No. 2 in accordance with the arbitration clause and who entered upon reference and beheld the proceedings and completed the recording of the evidence and had fixed th...
Vinay Kumar Bassi Vs. Union of India
Court: Delhi
Decided on: Aug-01-1990
Reported in: 1991(20)DRJ27
Amitav Banerji, J. (1) The Applicant, Shri V. K. Bassi was awarded the penalty of removal from service by an order dated 20-2-1986 passed by Controller of defense Accounts at Chandigarh. The applicant's appeal was rejected by the Controller General of defense Accounts at New Delhi. The applicant's plea is that the order of removal is bad in law as he was not afforded full opportunity to defend himself, the procedure adopted by the Inquiry Officer was contrary to the Ccs (CCA) Rules, there was no specific rule to impose the punishment of removal from service, the appellate order is not a speaking order and there was. no 'willful absence from duty' on behalf of the applicant.(2) The respondents bad taken the plea that the entire proceedings were in accordance with the rules. The applicant was afforded full opportunity to contest the matter. The applicant was absent from duty. He neither reported for duty nor submitted any information. He had absented himself unauthorisedly from 1-4-1983 ...
Sudhish Chandra Anand Vs. Rekha Anand
Court: Delhi
Decided on: Aug-01-1990
Reported in: 42(1990)DLT278; II(1990)DMC537
M.K. Chawla, J.(1) Smt. Rekha Anand is the wife of the petitioner Shri S.C.Anand. Their marriage was performed according to Hindu rites at New Delhi on 24 1.65. At the time of her marriage, the parents of Rekha respondent gave her several articles, including-jewellery, silver wares, clothes, etc. in dowry, which were taken into possession by her husband and his parents. Later on. the petitioner with the consent of his wife took the costly items of jewellery and deposited, in the locker of Delhi Safe Deposit at Janpath, New Delhi standing in the name of his parents. In the third week of August 1965, Mr. Anand was transferred to India Supply Mission in London an his wife followed him soon after. (2) It is the case of the respondent that on reaching England, her husband started misbehaving with her and on many a time ill-treated and assaulted her. She, however, continued bearing all this harassment. .From the said wedlock, a female child Sumati was born on 6.5.67 in London. But this birth...
- ‹ Prev
- 1
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- Next ›