Delhi Court August 1994 Judgments
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Delhi Transport Corporation and anr. Vs. Veera Bai and ors.
Court: Delhi
Decided on: Aug-26-1994
Reported in: I(1995)ACC77
Mohd. Shamim, J.1. The appellants through the present appeal have taken exception to the judgment and order dated December 8,1980 passed by Shri S.N. Kapur, Judge, Motor Accident Claims Tribunal, Delhi, whereby he made an award in favor of the respondents herein to the tune of Rs. 30,600/- and held the appellants jointly and severally liable to clear the same.2. It would be necessary to state in brief the facts of the present case in order to fully and properly appreciate the points involved herein. The deceased Wazir Chand on October 11, 1975 was going on a cycle to Irwin Hospital in order to meet and see his daughter-in-law who was admitted over there. While he had almost crossed the Ring Road towards Darya Ganj and reached near Shantivana a bus bearing No. DLP 1932 of Route No. 42, Faridabad--Delhi, hit the cycle of the deceased with such force that the deceased fell on the road at a distance of about 8 feet as a corollary whereof the deceased sustained grievous injuries. His collar...
Collector of Customs Vs. Ankit Auto Industries
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-25-1994
Reported in: (1994)(73)ELT860TriDel
1. This is an application filed by the Collector of Customs, Air Cargo Complex, Bombay seeking to stay the operation of the order dated 18-4-1994 passed by the Collector of Customs (Appeals), Bombay. We have heard Shri A.K. Singhal, the learned Departmental Representative for the appellant Collector and Shri Randhir Singh, learned Counsel for the respondents. The issue relates to the determination of the value of consignment Timer Switches imported by the respondents under Section 14 of the Customs Act, 1962 and the Valuation Rules thereunder. On a consideration of the submissions made by both the sides, we are of the view that the matter is contentious and there is no case for Tribunal exercising its inherent power on a prima facie view of this case to stay the operation of the impugned order. The application, therefore, from the Collector for this purpose is rejected. The respondents herein have also filed a Misc. application for early hearing of the appeal on the ground that the go...
Commissioner of Income-tax Vs. Kelvinator of India Ltd.
Court: Delhi
Decided on: Aug-25-1994
Reported in: (1994)122CTR(Del)196; [1994]210ITR933(Delhi)
K. Shivashankar Bhat J. 1. This is a reference under section 256(1) of the Income-tax Act, 1961, pertaining to the assessment year 1971-72. The question referred reads as follows : 'Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in allowing the provision of Rs. 87,665 for gratuity as an admissible deduction in the computation of the business income of the assessed for the assessment year 1971-72, under the provisions of the Income-tax Act, 1961 ?' 2. There was a settlement of disputes between the assessed and its employees on August 10, 1970, under which a gratuity scheme was agreed to be framed and it was brought into force during the relevant year in question. The assessed charged to the profit and loss account a sum of Rs. 2,31,695 as provision for gratuity payable to employees. However, in the course of the assessment proceedings, the assessed confined its claim for deduction to Rs. 1,43,124 as per the valuation of the actuary. The Inco...
Balak Ram (Huf) Vs. Commissioner of Income-tax
Court: Delhi
Decided on: Aug-25-1994
Reported in: [1996]221ITR678(Delhi)
K. Shivashankar Bhat, J. 1. This is a reference under section 256(1) of the Income-tax Act, 1961, in respect of the assessment year 1972-73, at the instance of the assessed. The question referred as follows : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the remuneration received by Shri Balak Ram, karta of the assessed-Hindu undivided family was assessable in the assessed's hands ?' 2. The Appellate Tribunal in its order states that it was not in dispute that - (1) that the funds for the allotment of the shares in the company to Balak Ram (director) and his son, Vijay Kumar, were the hands of the assessed-Hindu undivided family; and (2) that the said revenue received by Balak Ram, the karta of the assessed-Hindu undivided family from the company in question has been taxed in the hands of the assessed-Hindu undivided family right up to the accounting period relevant to the assessment year 1971-72 and that this revenue received by Ba...
Duggal and Co. Vs. Commissioner of Income-tax
Court: Delhi
Decided on: Aug-25-1994
Reported in: [1996]220ITR456(Delhi)
K. Shivashankar Bhat, J. 1. The Income-tax Appellate Tribunal has referred the following question for our consideration under section 256(1) of the Income-tax Act, 1961, arising out of the proceedings in respect of the assessment year 1970-71 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in upholding the action of the Commissioner of Income-tax in invoking the provisions of section 263 of the Income-tax Act, 1961, and in sustaining the order passed by him under that section?' 2. There was an order of assessment made against the assessed by the Income-tax Officer. The said proceedings were scrutinised by the Commissioner who noticed that an amount of Rs. 19,981 had been allowed to the assessed as an expenditure under the head 'interest'. The Commissioner found that the assessed-firm paid interest on its borrowing at the rates varying from 9 to 12 per cent. while the assessed charged from Atul Glass Industries Pvt. Ltd. interest at four per cent. o...
S.S. Ranade Vs. Union of India and anr. Overruled
Court: Delhi
Decided on: Aug-25-1994
Reported in: 1994IIIAD(Delhi)1556; 1994(31)DRJ196; 1995LabIC790
Mahinder Narain, J.(1) Rule D.B. (2) Since only a short point is involved in this case, by the consent of the parties, we have heard the arguments and we proceed to dispose of the writ petition. (3) The petitioner appears in person and contends that he is governed by the Border Security Force (Seniority, Promotion & Superannuation of Officers) Rules, 1978 (hereinafter referred to as ' the said Rules '). He contends that the age of superannuation for a person like him, i.e. the Commandant (Selection Grade), would be governed by Rule 9 of the said Rules, which reads as under:- '9.Superannuation Retirement age of officers holding a rank higher than that of Commandant shall be fifty eight years: and for officers of the other rank it shall be fifty five years. Provided that the government may, in every special circumstances and for reasons to be recorded in writing extend the retirement age of:- (a) an officer of the rank higher than that of Commandant, for a period of one year at a time bu...
S.B.L. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-24-1994
Reported in: (1994)(74)ELT350TriDel
1. This is a stay application filed with reference to the appeal against Order-in-Original No. 54/94 passed by Collector of Central Excise, Meerut, dated 27-4-1994.2. The ld. Counsel stated that in this case the appellants are manufacturers of Homeopathic medicines and one of their products is Arnica Oil.3. A dispute has arisen as to whether Arnica Oil was classifiable under Chapter 33 as cosmetic and toilet preparation falling under Chapter 3305.10 or it was classifiable under 3303.30 as homeopathic medicine.4. First and foremost, we would like to point out that the demand is time-barred.5. The show cause notice was issued on 5-11-1992 and the demand relates to the period 12-7-1987 to 24-10-1988, i.e., much after the normal period of six months.6. It was their contention that the longer period of limitation was not attracted in this case as the Department was aware that they were manufacturing Arnica Oil and the Superintendent had himself written a letter to them asking for detailed ...
Metal Forgings P. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-24-1994
Reported in: (1994)(74)ELT367TriDel
1. The above appeal arises out of the order of the Collector of Central Excise, New Delhi confirming a duty demand of Rs.14,55,709.80 on 4724.35 MTs of MS ingots alleged to have been clandestinely manufactured and removed during the period from December 1983 to September 1984, August 1985 to July 1987 and imposing a personal penalty of Rs. 3,75,000/- on the appellants.2. The brief facts of the case are that the appellant is a composite unit engaged in the manufacture of steel ingots and forged steel products falling under Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985 (earlier falling under TI 25 upto 28-2-1986). An electric arc furnace was installed in the Unit for the manufacture of steel ingots of special specifications and a large quantity of steel ingots produced in the appellant's unit are used for captive consumption in the manufacture of forged products. On 24-7-1987, the Central Excise Officers of Anti-Evasion Wing of the Central Excise Collectorate, New De...
Profeel Sentinal Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-24-1994
Reported in: (1994)LC56Tri(Delhi)
1. These appeals arise out of orders dated 3rd August, 1992 and 14th October, 1992 both passed by the Collector of Central Excise (Appeals), Ahmedabad. The appellants who are engaged in the manufacture of cellular expanded polyethylene sheets and products made from such sheets. The Assistant Collector of Central Excise, Vadodara held that adhesive backed sheets and adhesive backed cut sheets of expanded polyethlene were classifiable under sub-heading 3919.00. He also held that profeel sets of cut pieces in square or rectangular shape and also milled sheets cut/sheets manufactured out of expanded polyethylene were classifiable under sub-heading 3921.19 of the Central Excise Tariff. In the appeals filed by the appellants against the orders passed by the Assistant Collector they claimed the classification of adhesive backed cut sheets and milled/cut sheets under sub-heading 3923.19 and sub-heading 3926.90 respectively. By the impugned orders the Collector (Appeals) upheld the order passe...
Nttf Electronics Training Centre Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-24-1994
Reported in: (1994)(74)ELT99TriDel
1. In this stay petition, the appellants are seeking waiver of pre-deposit of Rs. 20,21,383.77 and penalty of Rs. 1.5 lakhs and stay of its recovery during the pendency of this appeal. The brief facts of the case are that the appellant M/s. NTTF Electronic Training Centre issued a show-cause notice dated 14-8-1991. In this show-cause notice, it is alleged that the appellant is a manufacturer of sub-assembly falling under Headings 84.70, 84.71 and 84.73 of Central Excise Tariff Act, 1985 for M/s. Bharath Electronics Ltd., Bangalore and they had contravened Rules 9(1), 52A, 53 read with Rules 226, 173B, 173C, 173G of Central Excise Rules, 1944 and further committed the offences specified in Rules 173Q etc. in as much as, they had suppressed the facts of manufacture and clearance of the said goods to M/s. Bharath Electronics Ltd., Bangalore without following Central Excise procedures and without payment of Central Excise duty, in contravention of the said rules, with an intention to evad...
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