Delhi Court July 1991 Judgments
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JaIn Shudh Vanaspati Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-05-1991
Reported in: (1993)LC304Tri(Delhi)
1. These reference applications are said to arise from the Tribunal's order No. 113-114/90-C dated 13-2-1990. When the applications were called, the learned SDR, Shri S.K. Roy informed that he has since received instructions from the Ministry of Finance, Deptt. of Revenue, to the effect that the SLP filed by the Department on the same issue before the Supreme Court has been dismissed. In such a situation, he would only reiterate the points of law arising out of the Tribunal's order mentioned in the reference applications and would leave it to the Bench for decision.2. Shri Rawal, the learned counsel appearing for the respondents submits that the Supreme Court having decided the matter, there is no reason for existence of the reference applications which should be dismissed.3. We have carefully considered the submissions. We find there is on record a letter dated 3-1-1991 from the Deputy Govt. Advocate in response to the letter from the Ministry of Finance, Department of Revenue, enqui...
F.G.P. Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-04-1991
Reported in: (2004)(168)ELT93TriDel
1. This is an appeal preferred against the Order-in-Appeal No. KVV 351/90/B-III, dated 17-5-90 passed by the Collector of Central Excise (Appeals) Bombay.2. The point to be considered in the present appeal is whether the product namely, Glass Wool Mat/Felt manufactured by the appellants would be covered by sub-heading 7014,00 read with serial number 10 of Notification No, 52/86, dated 10-2-86 as claimed by the appellants or would fall under serial number 11 of the said notification as held by the Department.3. Originally, the classification list was filed by the appellants classifying Glass Wool Mat under Heading 7014 and claiming assessment under Notification No. 52/86 under serial number 11 of the said notification. This was approved by the Assistant Collector.Subsequently, the appellants filed a revised classification list on 15-12-87 claiming exemption under Serial Number 10 of the notification on the ground that woven glass fabrics are also eligible to exemption under Serial Numb...
Vishwa Niryat (P.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jul-04-1991
Reported in: (1991)38ITD600(Delhi)
1. In this case the assessee, a private limited company merchandising in spices and having its principal seat of business at Delhi and branch offices at Bombay and Cochin, filed its return of income for A.Y.1982-83 on 1-8-1983 declaring income of Rs. 1,05,934. Subsequently, it filed a revised return on 5-12-1984 declaring a loss of Rs. 15,76,177.The ITO called for the relevant accounts but such accounts relating to Cochin office were not produced. Nor personal attendance or appearance was put in by the Directors of the Company in compliance of ITO's notice Under Section 131 of the I.T. Act, 1961 (the Act). The ITO therefore, made the best judgment assessment Under Section 144 determining the loss at Rs. 11,14,956 which' he refused to carry forward for set off in subsequent years on the ground that the return had been filed late. In appeal the CIT(A) accepted in principle that assessed loss was required to be carried forward to be set off in subsequent years. But. with regard to the qu...
income-tax Officer Vs. Prem Nath Motor Workshop (P.) Ltd.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jul-04-1991
Reported in: (1991)38ITD399(Delhi)
1. These three appeals - one pertaining to assessment year 1977-78 and two relating to assessment year 1979-80 are directed against three separate orders passed by the Commissioner of Income-tax (Appeals)-XV Delhi, all dated 22-12-1987. While appeal for assessment year 1977-78 relates to penalty imposed by the assessing officer under Section 271 (1)(a), the appeals for assessment year 1979-80 relate to penalties imposed under Section 271 (1)(a) and 273(a) of the Income-tax Act. As the issue involved in these appeals is common, these appeals are disposed of by a consolidated order, for the sake of convenience.2. The Assessing Officer imposed penalties for default under Section 271 (1)(a) of the Act at Rs. 2,590 for assessment year 1977-78 and Rs. 22,795 for assessment year 1979-80. Penalty under Section 273(a) was imposed at Rs. 5,000. All these penalties were cancelled by the learned Commissioner of Income-tax (Appeals) on the ground that the penalty orders passed by the Assessing Off...
Coastal Gases and Chemicals Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-01-1991
Reported in: (1992)(57)ELT332TriDel
1. These two appeals arise out a common impugned order of the Collector of Central Excise (Appeals), Madras dated 23-10-1987. The facts in brief are that the appellants had obtained impure form of carbonic gas/carbon dioxide under Notification No. 235/85. The resultant product after verification was cleared with full duty exemption under Notification No. 40/85 and 175/86. Demands were raised, subsequently, by the Department by a show cause notice dated 22-9-1986 alleging that the appellants had removed carbon dioxide by availing the benefit of Notification 40/85 and 175/86 without paying duty which was not in conformity with the conditions of the Notification 235/85, according to which carbon dioxide manufactured from the impure carbon dioxide must be cleared on payment of appropriate duty of Central Excise whether in whole or in part under Section 3 of the Central Excises and Salt Act, 1944. The Assistant Collector confirmed the demand for Rs. 7,12,546.00 holding that the conditions ...
Dates Discs Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-01-1991
Reported in: (1992)(60)ELT353TriDel
1. Shri Rajesh Chibber, learned advocate for the applicants states that the allegations in the show cause notice were made regarding evasion of payment of duty on goods worth Rs. 9.75 lakhs. He, however, submits that there was no evasion at all in this case because in the classification list submitted by the applicant No. (1) it has been mentioned that they would avail Notification 214/86 dated 25-3-1986 for doing the job work for M/s. Dass Hitachi Ltd., the 2nd applicant herein. What has happened is, according to the learned advocate, that inputs steal sheets were transferred by M/s. bass Hitachi after availing of the MODVAT credit to Dates Discs Ltd. who manufactured the components for electricity supply meters on job work basis and transferred back them to Dass Hitachi. These components were used by the latter in assembling the electricity supply meters which were later on cleared on payment of duty. Thus, he submits that there is no duty involved at all in this manufacture and the...
Ambey Laboratories Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-01-1991
Reported in: (1992)(57)ELT330TriDel
1. These two appeals are disposed of by a common order as the dispute relates to the classification of Liquid Phenyle.2.The appellants manufacture Liquid Phenyle. Prior to 1st March, 1986 it was classified under Tariff Item 68. After 1st March, 1986, they declared their product under Chapter Heading 3808.10. After 1-3-1986 a show cause notice was issued on 16-11-1987 proposing to classify the product under Heading 3808.90 and also proposing to recover duty of Rs.1,20,821.16 for the period from April, 1987 to October, 1987. On receipt of reply, the Assistant Collector classified the product under Tariff Heading 3808.90 and confirmed the demand by order dated 31st August, 1990. The appeal to the Collector was rejected. Another show cause notice was issued on 30-11-1987 proposing to classify the liquid phenyle under 3808.90. The Assistant Collector by his order No. 74/88 classified the same under Chapter Heading 3808.90. The date of the order is 15-4-1988. He also directed the appellants...
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