Delhi Court January 1995 Judgments
Home Cases Delhi 1995 Page 1 of about 158 results (0.021 seconds)Western India Dye Stuff Corpn. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1995)(77)ELT898TriDel
1. This appeal arises from the order-in-appeal dt. 8-4-1988 passed by Collector of Central Excise (Appeals), Bombay.2. The question that arises for consideration in this appeal is the correct classification of the product 'Carbon Black', as to whether it is classifiable under Chapter Heading 3206.19 or 3801.01 of the Schedule of Central Excise Tariff, 1985.3. The Assistant Collector in his impugned order has held that Chapter Heading 32.06 deals with other colouring matter as specified in Chapter Note (2) etc. and held it to be not relevant for this case, as the sample was found to be in black viscous liquid, an acqueous disposition of carbon black, as per analytical report of Chemical Examiner. The Ld.Assistant Collector has further held that although there is Board's instruction to the contrary, yet the product being in the form of paste, it merits classification under Chapter 38, as per its Note (a), as 'miscellaneous products of Chemical or allied industries', under appropriate su...
Tag this Judgment!Jalpac India Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1996)(85)ELT327TriDel
1. Shri Namirajan, learned Advocate for the appellants states that the Misc. application filed by them is for amending the amount, pre-deposit of which has been sought to be dispensed with for prosecuting their appeal. Initially, they had indicated that the amount in dispute was Rs. 14,35,578/-. By the Misc. application, they wanted to revise the amount of Rs. 29,99,830/- and to take into account certain subsequent demands raised on them by the Assistant Collector following his original decision which is the subject matter of appeal in the present proceedings.2. After hearing the learned Counsel and the learned DR, we are not satisfied that the Misc. application should be allowed since we find that the appeal is directed against the order-in-appeal which in turn, was related to an order in original passed by the Assistant Collector which specified only the said amount of Rs. 14,35,578/-.3. The subsequent demands apparently relate to other independent proceedings where the Assistant Co...
Tag this Judgment!Collector of Central Excise Vs. Anabond (P) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1995)LC502Tri(Delhi)
1. The Revenue is aggrieved with the order-in-appeal dt. 30-11-1992 passed by the Collector (Appeals), Madras. "I have carefully considered the case records, grounds contained in the application and the submissions/arguments of the respondents contained in their written submissions and paper book. The grounds of the application are : (i) The product becomes a polymer from monomer when it attains adhesive property, and hence the goods are to be treated as based on plastics only. (ii) The products are marked as Anaerobic adhesives and hence classifiable under Chapter 35. (iii) Note (1) of Section VII is cited as an authority to classify the goods under the respective headings. On the other hand, the respondents rely on the report of the Chemical Examiner dt. 15-5-1991 which categorically states that the impugned adhesives are only monomers and based on plastics. The certificate produced from CIPET also confirms this. At the time of personal hearing, the advocate drew attention to the cr...
Tag this Judgment!National Radio and Electronics Vs. Collr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1995)(76)ELT436TriDel
1. These are 25 appeals, 19 are filed by the party and remaining 6 are filed by the Department with reference to the respective impugned orders involving common issues. Hence, this common order.2. M/s. National Radio & Electronics Co. Ltd., are a registered Company and are engaged inter alia in the business of supplying and installing uninterrupted power supply systems (UPS). They are engaged in the supply and erection of uninterrupted power supply systems, that is, systems which are erected and installed in the customer's premises, which ensure that even if the supply of power from the main is cut off or interrupted, the same is substituted for by the power supply from the uninterrupted power supply system (UPS). On the plea that a contract for setting up of a UPS for a customer is a multifaceted and multi-activity contract involving various items, they claimed deduction on account of Engineering and design charges, documentation and technical charges, installation and commission...
Tag this Judgment!Indian Airlines Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Delhi
Reported in: (1995)53ITD121(Delhi)
1. Indian Airlines (hereinafter in short "Airlines"), a Public Undertaking, owned by the Government of India has moved these applications seeking stay of realisation of demand of tax and interest under Rule 35A of Income Tax (Appellate Tribunal) Rules, 1963 until the disposal of these appeals.2. The facts of the case, briefly stated, are that the applicant as employer is liable to deduct tax at source under Section 192 of the Income-tax Act from the salary paid to its employees. It is the case of the Revenue that kit maintenance allowance, telephone expenses, free and concessional travelling allowance and certain other allowances given to the Pilots and other employees of the Government were liable to be treated as part of salary for purposes of deduction of tax at source. The Airlines, on the other hand, contends that such allowances are not taxable. Alternatively these are exempt under Section 10(14) of the Income-tax Act and, therefore, not part of salary. Such was the position for...
Tag this Judgment!Dinkar Vs. Union of India
Court: Delhi
Reported in: AIR1995Delhi276
ORDER1. This is a writ petition whereby the petitioner claims payment of Freedom Fighters Pension w.e.f. August 1, 1980 or from the date of the filing of the writ petition. The facts giving rise to this petition are as follows :The Government of India framed a scheme known as the Freedom Fighters Pension Scheme for awarding pension to the freedom fighters who had made sacrifices during the freedom struggle. Subsequently in the year 1980 the scheme was revised and was renamed as Swatantrata Sainik Samman Pension Scheme, 1980 (for short 'the Scheme'). Pursuant to the scheme the petitioner applied to the Government for the grant of Freedom Fighters Pension to him. However, he did not succeed in getting the same which has resulted in filing the present writ petition on the grounds, inter alia, that the petitioner took part in the freedom struggle and because of his various activities he had to undergo sufferings and hardships.2. It is pointed out by the learned counsel for the petitioner t...
Tag this Judgment!Ashwini Kumar Vs. State and ors.
Court: Delhi
Reported in: 58(1995)DLT319; 1995(32)DRJ708
Cyriac Joseph, J. (1) This is a civil contempt petition filed by the petitioner impleading (1) The State, (2) Shri Amarjit Singh Choudhary, Station House Officer, Police Station Darya Ganj, New Delhi and (3) Shri Sanjay Garg, Metropolitan Magistrate, Tis Hazari Courts, Delhi as respondents/contemnors. (2) According to the petitioner, Smt. Nisha; wife of the petitioner had filed a criminal complaint against the petitioner under section 498-A/406 of the Indian Penal Code with the Crime Against Women Cell pursuant to which a Fir was lodged with the police station Darya Ganj, New Delhi bearing No.29/92. The petitioner filed Crl.M(M) No.1389/94 before this Court for quashing Fir No.29/92 lodged in Darya Ganj police station. Smt Nisha, wife of the petitioner, was respondent No.2 in Crl.M(M) 1389/94. She appeared before the Court and submitted that she was not interested in prosecuting the complaint any longer and accordingly this Court on 24th August, 1994 disposed of Crl.M(M) 1389/94 quashi...
Tag this Judgment!Phiroz Adi Vandrevala Vs. Shanti Kumar Sharma
Court: Delhi
Reported in: 57(1995)DLT648; (1995)110PLR30
M. Jagannadha Rao, C.J. (1) This is a regular first appeal against the judgment in the suit 1046/94 and is 4435/94 dated 13.5.1994. The appellant is the plaintiff and claims to be the tenant of the respondent. The suit is laid for grant of permanent injunction restraining the defendant (respondent) from interfering with the peaceful possession of the premises (i.e. First floor, Barsati portion) bearing No.36-B, Malcha Marg, New Delhi, and for directing the defendant to allow access to the electric fuse box, electric meters, water pump/motor as well as to the water meters by giving duplicate key of the lock of the door of the rear verandah, access to which is from the service lane, or in the alternative to permit the plaintiff to shift the electric fuse box, water booster pump and the electric and water meters to the first floor portion; for an injunction to defendant not to park his vehicles/cars in front of the stair case leading to the access to the premises of the plaintiff etc.(2) ...
Tag this Judgment!Collector of Central Excise Vs. Shree Meenakshi Mills
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1995)LC17Tri(Delhi)
1. Since the issue involved in both these appeals is identical, the appeals are being disposed of by this order.2. Notification No. 252/82-C.E., dated 8-11-1982 prescribes different rates of duty on fents and rags arising out of cotton fabrics depending upon the value of such cotton fabrics per sq. mt. The CCE (Appeals), Madras has in his order dated 13-12-1986, held that the rate of duty in the Notification being ad valorem has to be "linked with the value of goods under assessment and not with the value of goods from which such fents and rags have arisen which are not the subject matter of these appeals". He has set aside the order of the Assistant Collector in which it has been held that the value should be the value of the cotton fabrics out of which such fents and rags arose and not the value of the fents and rags. This is the order that has been appealed [against] by the Department.3. In the other order, the Collector (Appeals) has taken a different view and held that "for rate ...
Tag this Judgment!Collr. of C. Ex. Vs. Kanara Wood and Plywood Inds. Pvt.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1995)(78)ELT678TriDel
1. These appeals have been filed by the Collector of Central Excise, Belgaum against the common order dated 6-9-1989 passed by the Collector of Central Excise (Appeals), Madras. The appellants are engaged in the manufacture of wood and articles of wood falling under Chapter 44 of the Central Excise Tariff Act. As per the marketing pattern, adopted by the appellants, they sell their goods to dealers at the factory gate and also sell through their sales depots at Bombay, Ah-medabad and Madras by making stock transfers from the factory. Prior to 1-4-1983, the appellants used to file price lists indicating different prices in respect of the same product sold through various depots, and at the factory gate. On realising that where there is a factory gate sale of the product, the price at the factory would be the assessable value in respect of clearances of such products from the factory in terms of Section 4(1)(a) of Central Excises and Salt Act, 1944, the appellants filed a single price l...
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