Delhi Court July 1994 Judgments
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H.A. Ansari Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-11-1994
Reported in: (1994)(73)ELT545TriDel
1. These are the appeals against the order of Additional Collector, Meerut No. 36 dated 11-10-1985.2. According to the learned Advocates, the Department has alleged that the appellants were concerned inter alia with illegal export of hashish and charas concealed in wooden and brass handicrafts which were sent to various parties in America and Canada.3. Learned Counsels stated that according to the show cause notices the Customs and Excise Officers raided business-cum-residential premises, amongst others of Capt. H.A. Ansari, Proprietor M/s. Trade Flankers, Moradabad on 3-5-1976 and recovered and seized therefrom Rs. 1 Lac Indian currency in the steel almirah and contraband goods valued at Rs. 53,250/- and some documents.4. Learned Counsel further stated that according to the Department the statements of Capt. H.A. Ansari were recorded and revealed modus operandi and the involvement of other persons accused in the show cause notices including Sh. M.C. Goel and the foreigners mentioned ...
Mohan Engg. Works Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-11-1994
Reported in: (1994)(73)ELT161TriDel
1. This is a Stay Application filed with reference to the order of the Collector of Central Excise dated 25-11-1993.2. Ld. Counsel stated that the appellants are manufacturers of glass bottles and for this purpose they use moulds. These moulds are required to be replaced from time to time. Therefore, the moulds are manufactured in their own factory and utilised for repair and maintenance in the same or another factory of the manufacturer.3. As such while filing the classification list they had claimed the benefit of Notification No. 281/86 and the classification lists were duly approved and they were also allowed to clear the goods under Chapter X procedure for use in other factories of the manufacturer.4. Subsequently, show cause notices were issued in 1990 and 1993 relating to the period beyond six months of the date of issue of respective show cause notices on various grounds alleging inter alia suppression and mis-statement of facts. The benefit was allowed in respect of other ite...
Continental Float Glass Ltd. Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jul-11-1994
Reported in: (1994)51ITD322(Delhi)
1. The assessee limited company in this appeal has raised the objection against the inclusion of interest earned on short term deposits with banks during the period of construction as its income, without allowing it any deduction for the interest that has been paid by it to the financial institutions.2. Shri Ganesan, the learned counsel for the appellant company submitted that, the construction is still under way is undisputed. He contended that, one of the activities of the assessee is to construct its factory and all activities that are carried out during such construction period, are only to facilitate construction. He contended that, one of such activities carried out is the arrangement of its finances in such a way that would reduce the burden of interest on the company, which would result in the reduction of the capital cost. He accordingly contended that, the interest earning activity being closely related to the construction activity, it is only proper that, the interest is ad...
Pramilla Puri and ors. Vs. Rajinder Singh and ors.
Court: Delhi
Decided on: Jul-11-1994
Reported in: 1995ACJ792; 1994IIIAD(Delhi)861; 55(1994)DLT284
R.C. Lahoti, J. (1) This is an appeal under Section 173 of the Motor Vehicles Act, 1988 preferred by the claimants, arising out of the Award dated 12.7.1990passed by the Motor Accidents Claims Tribunal, New Delhi. (2) The claimants are the dependents of late Shri 0m Parkash Puri, who died having met with an unfortunate accident on 23.2.1984 at about 9 a.m. on account of rash and negligent driving of buses owned by D.T.C. and the respondent No. 1 and driven by the respective drivers who are also respondents. The buses were insured by the respondent No. 5. The deceased was 33' years of age at the time of hisdeath. He was serving as a postal assistant in the office of the Senior Superintendent of Post Offices at a monthly salary of Rs. 1100.00. The Tribunal has assessed the dependency of the appellants at Rs. 800.00 per month and adopted a multiplier arrive at a figure of compensation of Rs. 1,92,000.00, awarded to the appellants. The appellant No. 1, the widow of the deceased, was alread...
NaraIn Singh and anr. Vs. Financial Commissioner and ors.
Court: Delhi
Decided on: Jul-11-1994
Reported in: 1994IIIAD(Delhi)736; 55(1994)DLT321; 1994(30)DRJ730
Devinder Gupta, J. (1) Petitioners have in this writ petition filed under Article 226 of the Constitution of India prayed for quashing of the two orders passed by Respondent No. 1 on 4th February, 1994 (i) while exercising powers under Section 72 of the Delhi Land Revenue Act, 1954 and (ii) while exercising powers in appeal under Section 185(4) of the Delhi Land Reforms Act and have also prayed for putting the petitioners in possession of the disputed land in compliance with the orders passed on 02.09.1992 by the Supreme Court in Special Leave Petition No.20143 of 1991.(2) The facts in brief are that an application under Section 85 of the Delhi Land Reforms Act, 1954 was filed, by respondents 2 & 3 before the Revenue Assistant, which was dismissed on 04.06.1990. Feeling aggrieved, three separate remedies were chosen by respondents 2 & 3- (i) an application for restoration was preferred before the Revenue Assistant; (ii) an appeal was preferred before the Additional Collector; and (iii)...
ZiauddIn Vs. Bansi Lal and ors.
Court: Delhi
Decided on: Jul-11-1994
Reported in: 55(1994)DLT287
R.C. Lahoti, J. (1) This revision is directed against a decree of Small Cause Court, Delhi, dismissing a suit for recovery of rent filed by the plaintiff-petitioner.It appears that the defendant non-petitioner was in possession of a part of the property of the plaintiff-petitioner. The possession was unauthorised. The defendant-non-petitioner agreed to convert its possession into that of a tenant by executing a rent note in favor of the petitioner. The rent having fallen in arrears,a suit for recovery was filed based on the rent note.(2) The defendant-non-petitioner in its written statement admitted the execution of the rent note. It was however further submitted that subsequent to the execution of the rent note, one Shri Kishan Gupta set up his title in the property and that is why rent was not paid.(3) A perusal of the judgment of the Trial Court indicates that the claim has been rejected for three reasons: firstly, the Trial Court was not convinced of the circumstances under which t...
Achal Alloys (P) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-08-1994
Reported in: (1994)(73)ELT718TriDel
1. M/s. Achal Alloys Pvt. Ltd. of Ujjain have filed this appeal Aagainst the order of Collector, Central Excise (Appeals). The Collector (Appeals) in his order had held :- "I have carefully gone through the impugned order and the submissions made by the appellants. The appellants have admitted that they had purchased MS Scrap from the rolling mills but have emphasised that the rolling mills have purchased it from the market and after selecting re-rollable material out of it they had sold the melting scrap to them under their own invoices/bills. I am unable to agree with this contention of the appellants as the appellants had purchased the scrap from the rolling mills where scrap is generated out of the process of rolling of ingots/billets. Keeping this in view, I do not find any merit in the appeal of the appellants, I uphold the impugned order and reject the appeal of the appellants." 2. Briefly stated the facts of the case are that M/s Achal Alloys Pvt.Ltd. are manufacturers of stee...
U.P. State Sugar Corpn. Ltd. Vs. Collector of C. Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-08-1994
Reported in: (1994)(73)ELT210TriDel
1. The above appeal arises out of the order of the Additional Collector of Central Excise, Allahabad confirming a demand of Rs. 30,491.68 on 4839.95 quintals of molasses of the 1985-86 sugar year production, drained out from kutchha pit No. 3 without payment of duty, and imposing a penalty of Rs. 500/- for contravention of the relevant Central Excise Rules.2. We have heard Shri Vinay Garg, learned Advocate and Shri B.D.Bhagat, learned DR.3. During the year 1985-86, the appellants manufactured 25657.76 quintals of molasses and this quantity was in addition to the stored molasses of the previous year. Out of this quantity, 21,224.35 quintals was lifted on payment of duty. There still remained 4389.95 quintals which was stored in Kutchha pit No. 3 and the appellants made all efforts to approach Sugar Allottees as well as the State Excise authorities for disposal of the remaining quantity, but to no avail and ultimately the appellants moved the Hon'ble Allahabad High Court which by its or...
Ex. Major N.R. Ajwani and ors. Vs. Union of India and ors.
Court: Delhi
Decided on: Jul-08-1994
Reported in: 55(1994)DLT217; 1994(30)DRJ178
Sunanda Bhandare, J.1. In the year 1977 a large number of Army Personnel were suspected of being involved in espionage activities with Pakistan. This was known as the Samha Spy scandal. Some of the personnel were tried and convicted while services of those personnel in respect of whom there was only a suspicion were terminated under Section 18 of the Army Act. These Letters Patent Appeals have been filed by those persons whose services were terminated under Section 18 of the Army Act. 2. When the appeals came up for hearing before a Division Bench of this Court it was contended by the appellants that the order of termination though purported to have been passed under Section 18 of the Army Act by and in the name of the President by exercising his presidential prerogative, in facts, the order was one of dismissal on the ground of misconduct. It was submitted that the order of termination was a camouflage and on lifting the veil it would be apparent that the dismissal was by way of punis...
Paramount Foods Corporation and anr. Vs. Delhi Development Authority a ...
Court: Delhi
Decided on: Jul-08-1994
Reported in: 1994IIIAD(Delhi)762; AIR1995Delhi75; 55(1994)DLT326
Devinder Gupta, J.(1) In this writ petition, the petitioners have sought the quashing of acquisition proceedings in respect of a plot of land comprised in Khasra No.18/8 measuring 1 Bigha and4biswas(1200 sq. yds. approx.) situated within the revenue estate of village Badli in Delhi. In the alternative, it is prayed that its possession be not disturbed till such time respondent No. 1 allots and deliver an alternate site of an equally sized industrial plot in a regular industrialarea.(2) Through notification issued under Section 4 of the Land Acquisition Acton 24/10/1961, a very vast area was notified for being acquired by the Government at public expense for public purpose, namely, planned development of Delhi. It included the land in question also.(3) Collector, Land Acquisition of Delhi (Shahdara) on 30.3.1965 made hisaward. It is the petitioners' case that a piece of land comprised in Khasra No.18/8 measuring 1 Bigha 4 bids was has been in their occupation as a tenant which was let o...
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