Delhi Court May 1995 Judgments
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Chandrapur Magnet Wires (P) Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-17-1995
Reported in: (1995)(80)ELT134TriDel
1. This appeal is directed against the Order-in-Appeal, dated 27-9-1993 passed by Collector (Appeals), Indore, who had decided two appeals by a common order. This appeal is directed against only one appeal, by which the benefit of Notification No. 69/86-C.E., dated 10-2-1986 has been denied. The prayer made in this appeal is : (i) to hold credit of Rs. 12,83,852.84 on account of MODVAT credit was rightly availed and recorded by them, in order to avail the concession under Notification No. 69/89. (ii) to grant the benefit of Notification No. 69/89 as demanded in request of the subject clearances by holding that subsequent reversal of the credit taken but not utilised on the inputs as sufficient compliance of the condition mentioned in the Notification No. 69/89 as amended at S. No. 1(b). (iii) to drop the demand raised in the show-cause notice, dated 3-5-1990 for Rs. 12,83,852.84, and (iv) to grant benefit of the MODVAT credit taken on the inputs and subsequently reversed to the tune o...
Bombay Fibre Industries Ltd. Vs. Collector of C. Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-17-1995
Reported in: (1996)(83)ELT465TriDel
1. This appeal is against the order of Collector of Central Excise (Appeals), Bombay, confirming the classification of synthetic tops manufactured by the appellant under Tariff Item 18 of the erstwhile Central Excise Tariff.2. Shri R. Parthasarthy, Advocate for the appellant stated that, as asked for by the Bench, he has filed a miscellaneous application indicating the processes of manufacture of the tops. He argued that the processes undertaken by the appellant were such that they did not amount to manufacture. Therefore, the ratio of the decision in Collector of Central Excise v. Amritsar Swadeshi Woollen Mills -1989 (42) E.L.T. 734 should apply to the facts of the present case.3. Shri Mohan Lal, JDR argues that while the processes undertaken by the appellant may include garnetting, they also embrace other activities. Therefore, the Amritsar Swadeshi Woollen Mills decision will not apply.4. The appellant had described the processes undertaken by it as follows : "The appellants buy S...
S.K. Gupta Vs. Shri Ashok Malhotra
Court: Delhi
Decided on: May-17-1995
Reported in: 1995(34)DRJ705
N.G. Nandi, J. 1. In the suit for specific performance of agreement of sale allegedly arrived at between the parties on 15.12.1987 and for specifically performing the terms thereof requiring the defendants to accept the balance price of sale consideration of Rs. 7,90,000/-, transfer complete and clear title in the property bearing No. 1 adjoining Block No. 90, measuring 194.5 sq. mts. situated at Malviya Nagar, New Delhi and for vacant possession thereof and in the alternative decree for exemplary damages for Rs. 8,00,000/- with costs, the plaintiff by this application seeks to restrain the defendants from transferring, selling or otherwise disposing of or parting with possession of the suit property or any portion thereof to or in favor of any person other than the plaintiff. 2. It has been submitted by Ms. Kumud Nijhawan counsel for the plaintiff that the receipt dated 15.12.1987 is a conclusive contract for the property worth Rs. 8,00,000/- that defendant No. 2 is the wife of defend...
Rajesh P. Ghatalia Vs. Appellate Authority for Indus and Fin. Reconstr ...
Court: Delhi
Decided on: May-17-1995
Reported in: 1995IIIAD(Delhi)91; 1995(34)DRJ146
D.P. Wadhwa, J. (1) In this petition under Article 226 of the Constitution of India the petitioners seek a writ of certiorari or any other writ, order of direction requiring the first respondent to consider the proposal of the petitioner along with that of third respondent for rehabilitation of the second respondent a sick industrial company, and then to accept the same, if found to be viable. (2) The second respondent was declared a sick company within the meaning of clause (o) of section 3 of the Sick Industrial Companies (Special Provisions) Act, 1985, (for short 'the Act'). This was by an order of the Board for Industrial and Financial Reconstruction (for short 'the BIFR') established under the Act. Since the Bifr was of the opinion that that the second respondent was not likely to make its net worth exceed the accumulated losses within a reasonable time while meeting all its financial obligations and that the company as a result thereof was not likely to become viable in future an...
Collector of Customs Vs. Reliable Moulders
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-16-1995
Reported in: (1995)LC430Tri(Delhi)
1. This is an appeal by the Revenue against the order passed by the Collector of Customs (Appeals), Bombay. Briefly stated the facts of the case are that the respondent imported an automatic Hotfoil Marking Machine Model No. P-121 valued at Rs. 43,032. The importers claimed the assessment of the machine tinder Heading 84.35 of the Customs Tariff Act, 1975 on the ground that it was meant for printing of impression on plastic component by application of pressure on stamping foil. The Department classified the machine under Heading 84.59 (1) of CTA, 1975.2. Against the order passed by the Assistant Collector classifying the machine under Heading 84.59(1) of CTA, 1975, the importers preferred an appeal before the Collector of Customs (Appeals) who by the impugned order held that the machine in question was classifiable under Heading 84.35 of CTA, 1975 since it was used for printing by application of pressure on stamping foil through blocks, dies, plates etc.3. Appearing on behalf of the a...
M/S. Veer Construction Technocrats (P) Ltd. Vs. M/S. Saraswati Enclave ...
Court: Delhi
Decided on: May-16-1995
Reported in: AIR1996Delhi12
ORDER1. The Special Conditions of Contract has a clause bearing No. 60. It reads as under:'After the payment of the amount of the final bill payable as aforesaid has been made, the Contractor may, if he so desires, reconsider his position in respect of the disputed portion of the final bill and take step for settlement of arbitration and if he fails to do so within 30 days, his disputed claim shall be deemed to have been waived and abandoned, by the Contractor.'Does this clause contain an arbitration agreement? This is the question which has led me to pen this order.2. Before I venture to answer the question posed, let me say, by way of preliminaries, that though some judgments do lead one to believe that the so-called arbitration clause should be strictly construed, I do feel that such a clause cannot be treated as a class apart. Rather, it too has to be construed like any other clause of the Contract with a view to fathom the intention of the parties. To gather such an intention the ...
Eastern Insulation Co. Vs. Commissioner of Income-tax
Court: Delhi
Decided on: May-16-1995
Reported in: [1995]215ITR130(Delhi)
Dr. M.K. Sharma, J.1. In the present reference, the following question of law has been referred to this court under section 256(1) of the Income-tax Act, 1961, at the instance of the assessed for the assessment year 1971-72 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the Appellate Assistant Commissioner was wrong in entertaining the assessor's appeal against the Income-tax Officer's order under section 184(7) and in directing him to condone the delay in the filing of the application and also to grant continuation of registration to the assessee-firm ' 2. For the assessment year 1971-72, the assessed filed an application before the Income-tax Officer under section 184(7) of the Income-tax Act in Form No. 12 seeking continuation of registration. This application was filed by the assessed on October 10, 1971, although the due date for filing the same expired on September 30, 1971. The Income-tax Officer called upon the asses...
Commissioner of Income-tax Vs. Prayagdass Rajgarhia
Court: Delhi
Decided on: May-16-1995
Reported in: [1995]215ITR211(Delhi)
Dr. M.K. Sharma, J.1. In this reference, the Income-tax Appellate Tribunal, has referred the following question being a question of law to this court for its opinion, relevant to the assessment year 1971-72 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that interest on the deposits totalling Rs. 1,30,000 appearing in the names of the assessor's minor children in the books of Messrs. Delhi Pulp Industries and Rajindra Paper Mills were not taxable in the assessor's hands by holding that the deposits stood explained in view of the voluntary disclosure made on behalf of the minor children under the Voluntary Disclosure Scheme of the Finance (No. 2) Act, 1965 ?'2. The brief facts are that there were accounts in the names of his minor children in the firms of Delhi Paper Industries and Rajindra Paper Mills where he was a partner. The total deposits in these accounts amounted to Rs. 1,30,000. On the view that these deposits were not ...
South Asia Industries (P) Ltd. Vs. Commissioner of Income Tax
Court: Delhi
Decided on: May-16-1995
Reported in: [1995]215ITR190(Delhi)
Dr. M.K. Sharma, J.1. In this reference at the instance of the assessed the Tribunal has referred the following question to this Court for its opinion under s. 256(1) of the IT Act, 1961 (hereinafter called the Act) : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that Rs. 7,684 incurred on account of commission of inquiry expenses is not allowable revenue expenditure?'2. The assessed is a private limited company. The reference relates to the asst. yr. 1961-62 for which the relevant accounting period was the year ending on 31st March, 1961. A commission of inquiry was appointed by the Central Government under the Commission of Inquiry Act to enquire into a report on the administration of nine companies, belonging to the group, the nature and extent of the control, direct or indirect, exercised over such companies and firms or any of them. The persons having control over the companies, their relatives, employees or persons asked for being ...
Babu Lal Vs. State
Court: Delhi
Decided on: May-16-1995
Reported in: 1995CriLJ3773; 60(1995)DLT43
P.K. Bahri, J. (1) So, we do not find that the place of occurrence had been changed while giving evidence in Court by this witness or by other witnesses. The place of occurrence is also pin pointed from the lifting of the blood and other articles from the spot. It has been urged that the police had found at the place of occurrence half filled bottle of liquor and some broken pieces of glass and the same have not been linked With the details of the occurrence given by the eye witness Ram Kishan. (2) It must be emphasised that attention of Ram Kishan and Baljit was attracted towards the place of occurrence when they were entering the small gate on hearing a noise of quarrel coming from the place of occurrence. So, they are not witnesses to the whole of the occurrence which might have taken place before they reached near the place of occurrence and saw Babu Lal attacking Nathu with a 'Pharsa'. Rather the witness. Ram Kishan, has not tried to embellish the story in order to give any false ...
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