Delhi Court June 1994 Judgments
Home Cases Delhi 1994 Page 4 of about 55 results (0.039 seconds)Dr. Miss V. Banka Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Reported in: (1995)52ITD623(Delhi)
1. These four appeals for assessment years 1983-84, 1984-85, 1985-86 and 1986-87 have been filed by the assessee against orders of the Dy.Commissioner of Income-tax (Appeals), dated 25-8-1989. They are disposed of by a consolidated order for the sake of convenience.2. Shri R.K. Gauba, Advocate attended on behalf of the assessee and Shri Suman Gupta represented the department. The sole issue involved in these four appeals relates to valuation of property consisting of residence-cum-nursing home at Mission Compound, Saharanpur. The ground floor is used by the assessee for her Nursing Home and the first floor occupied by her for her residential purposes. The value declared and the one determined by the authorities below for all these years are as under :-1983-84 Rs. 1,90,100 Rs. 7,23,5761984-85 Rs. 1,90,100 Rs. 7,76,6531985-86 Rs. 1,90,100 Rs. 8,54,1241986-87 Rs. 1,90,100 Rs. 9,06,616 While the value declared by the assessee for all these years was on the basis of cost of construction, t...
Tag this Judgment!Ahmedabad Mfg. Calico Ptg. Co. Vs. Collr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2003)(162)ELT827TriDel
1. These are three appeals filed by the appellants involving common issue and therefore, they are clubbed together and are being disposed of by this common order.2. The appellants are engaged in the manufacture of textile, yarn and fabrics. Fibres were subjected to certain operations such as carding, combing etc. Slivers are the outcome of carding and/or combing machines in the Spinning Department. The appellants, thus, prepared cotton/polyester blended slivers mainly for captive use in the manufacture of yarn and fabrics therefrom and since they have cleared small quantity of slivers, they paid the duty thereon. Subsequently, refund claim was filed by them on the ground that they are not dutiable. The refund claim was rejected by the lower authorities on the ground that the slivers manufactured by the appellants is having distinct name, character, use and marketability and are correctly classifiable under Tariff Item 68.3. When the matter has come up for final hearing, none appeared ...
Tag this Judgment!Prakash Engineering Co. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1994)(73)ELT171TriDel
1. The above captioned appeals involve common issues and are hence heard together and disposed of by this common order. The brief facts are as follows : The appellants manufacture electric wires falling under TI 33B(ii) of the Schedule to the erstwhile Central Excise Tariff. They filed classification list under Rule 173B effective from 1-4-1984 on 16-1-1985 claiming exemption of duty in terms of Notification 83/83 dated 1-3-1983 on specified goods cleared during the year 1984-85. As the value of the clearances of electric wires during the preceding financial year i.e. during the year 1983-84 was Rs. 4,17,413.10 viz. below the ceiling prescribed, the Assistant Collector approved the classification list w.e.f. the date of its filing but without the benefit of notification on the ground that the value of clearances during the current year 1984-85 exceeded the limit of Rs. 25 lakhs. The lower appellate authority accepted the contention of the appellants that the classification list should...
Tag this Judgment!Elgi Equipments Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1994)(72)ELT781TriDel
1. This appeal arises out of order-in-original passed by the Collector of Central Excise, Coimbatore. The appellants have taken a licence for manufacturing and clearing mobile service units falling under T.I. 68.It was found that the appellants were fabricating steel tables and steel cup-boards for fitting them in the mobile service units.According to Department, steel tables and steel cup-boards falling under T.1.40 and the appellants have not taken the licence under Tariff Item 40. They have cleared 163 items at the rate of Rs. 3400/- amounting to total value of Rs. 5,54,200.00. A show cause notice was issued for the recovery of the duty at the appropriate rate on the clearance of the steel tables and steel cup-boards. A show-cause notice was duly answered contending that the steel tables and cup-boards bolted in Mobile Service Unit are part and parcel of chassiess and they are not liable to duty and referred to the Tariff Advice No. 1/73, F.No. 159/13/72 CX. 4, dt. 25-1-1973 issued...
Tag this Judgment!Sri Mahadeshwar S.S.K. Ltd. Vs. Collector of C. Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1995)(75)ELT445TriDel
1. This appeal arises out of and is directed against the impugned order dated 21-5-1986 passed by the Collector of Central Excise (Appeals), Madras.2. The appellants are engaged in the manufacture of sugar. The appellants filed a refund claim application on 4-4-1978 for refund of excess duty paid on the levy free sugar cleared during the period from 17-11-1977 to 27-2-1978 amounting to Rs. 14,00,330.50 along with the necessary documents and provisional certificate of eligibility issued by the Chief Director of Sugar, Directorate of Sugar and Vanaspati.This refund claim was filed in terms of Notification No. 35/76-C.E., dated 25-2-1976 on the ground that they were eligible for certain incentives since their factory was newly set up after 1-4-1974. The appellants are entitled to the concession as prescribed in the Notification No. 35/76-C.E. if sugar factory commencing production for the first time after the first day of April, 1974 subjected to the condition that a certificate is produ...
Tag this Judgment!Delhi Auto and General Finance Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Delhi
Reported in: (1994)50ITD626(Delhi)
1. The assessee, a limited company, has filed this appeal, aggrieved by the order of CIT (Appeals)-XII, New Delhi, dated 31-12-1993, by which it was held that the assessment proceedings had been validly initiated, and validly made, as contrary to the pleadings of the assessee that the proceedings are illegal and arbitrary. The assessee has also raised several other grounds on various additions and disallowances and on levy of interest under Section 234B of the Act. We shall deal with the issue of the legality of the assessment for which purpose we narrate the facts in brief below.2. The assessee had filed a return declaring an income of Rs. 6,72,160.This income was so declared under Section 115J of the Act, indicating that the income as computed under the other provisions of the Act was nil. The Assessing Officer (AO) on 11-3-1991 prepared an intimation under Section 143(1)(a) of the Act, accepting the income returned based on Section 115J of the Act. He attached a sheet called 'Adjus...
Tag this Judgment!Perfect Sanitary Wares Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1994)(73)ELT197TriDel
1. This is an appeal against the Order No. V (CH. 69) 15-3/89/Adj/17549, dated 3-8-1990 of Collector of Central Excise, Indore. 2.1. M/s. Perfect Sanitary wares (referred to hereinafter as appellants) are engaged in the manufacture of Fire Bricks, Acid Resistant Bricks (A.R. Bricks) falling under sub-heading No. 6901.00 of the Central Excise Tariff Act, 1985. 2.2. Central Excise Officers, during the course of their visit to the factory premises on 21-12-1988, on the basis of stock verification found 89,912 pieces of A. R. Bricks valued at Rs. 3,02,006.70 were not accounted in statutory excise records. These were therefore seized but handed over under supurdinama to the factory management. It was also found that production of A. R. Bricks as indicated in Bhatta Register was much more than what was indicated in their RG I Account. It was alleged on the basis of this Bhatta Account that excess stock produced had not been accounted for in the RG 1 but had been removed without payment of d...
Tag this Judgment!Super Cassette Industries Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1994)(73)ELT59TriDel
1. The issue for determination in both these appeals is the dutiability of Audio Cassette Housing (CO). In the case of Super Cassette Industries, a demand of Rs. 29,96,072.79 has been confirmed on the item holding it to be classifiable under Heading 85.23 of the CETA, 1985, while in the case of Krishna International, the amount of duty confirmed is Rs. 27,77,776.12. The period of dispute in both the cases is from 14-10-1987 to 29-2-1988.2. The allegation of the Department is that the appellants have evaded central excise duty on audio cassette housing by way of clandestine removal without payment of duty inasmush as :- (i) The appellants were engaged in the manufacture of various parts of Audio Cassette Housing viz. (1) Shell (2) Hub and Hub Pin (3) Roller (4) Black Paper/Paper file (5) Shield/Patti (6) Screw (7) Pressure Pad and (8) Stickers in their factory premises and out of these parts, they were further manufacturing and assembling the said 'Audio Cassette Housing' which in addi...
Tag this Judgment!Collector of Central Excise Vs. Hukum Chand Mills Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1994)(72)ELT708TriDel
1. This is an appeal filed by the department against the order of Collector (Appeals) dated 4-12-1985.2. It is observed that a notice was sent for today's hearing was duly issued to the respondents by the Registry on 5-4-1994 and a copy was also sent to SDR for service through the Collector.3. The Learned D.R. stated that this is a case involving a short question regarding proper classification of landed fabrics containing 33% polyster fibre, 23% gricelene (Cellulosic) 44% Cotton. The Assistant Collector had classified it under Item No. 19 and demanded differential duty as against this. The respondents had claimed the classifications under item No. 22 as man-made fabrics. The Collector (Appeals) has accepted the appeal relying on the Tribunal's decision in the case of Gaekwar Mills Ltd. Bombay reported in 1983 (14) E.L.T.2491. The department has filed the appeal on the ground that cotton content being more than that of other fibres it was classifiable under Tariff Item 19 as cotton fa...
Tag this Judgment!Abrol Engg. Co. (P) Ltd. Vs. Collector of C. Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1994)(72)ELT963TriDel
1. M/s. Abrol Engineering Co. (Pvt.) Ltd. have filed this appeal against the order of Collector (Appeals) in which the Collector (Appeals) had held :- "Therefore, the Assistant Collector while adjudicating the case has rightly refused the said credit and confirmed the demand for Rs. 34,434/- against the appellant and I see no reason to interfere with the impugned order of the Assistant Collector." "The party has disputed the demand on facts for Rs. 13,385.27 on the ground that the credit equivalent to this amount was in respect of C.R. Sheets and not in respect of Copper/Brass Sheets/Strips. As per records, the bills produced by the party did not show the complete description/variety of the goods. It was for the party to intimate the correct description/variety of the goods so that the admissibility of credit could be ascertained. So much so, even after the issue of show cause notice, the party did not produce before me any documentary evidence in support of their claim. Therefore, I ...
Tag this Judgment!