Delhi Court October 1996 Judgments

P.N. Khanna Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

1. This appeal has been filed by the assessee against the order dated September 3, 1990, passed by the Commissioner of Income-tax (Appeals)-IV, New Delhi.2. The only grievance of the assessee is against the disallowance of Rs. 2,000 on account of fire fighting charges under Section 24(l)(ii) of the Income-tax Act, 1961. The assessee has a l/5th share in the property No. 304, Ansal Bhawan, New Delhi. On June 29, 1987, there was a fire in the said property. The building was sealed. By a letter dated August 3, 1987, the Estate Manager, Ansal Bhawan, called upon the assessee to pay his contribution of Rs. 2,000 for providing fire fighting and safety works facility in the building as notified by the Chief Fire Office, Delhi, in pursuance of the Delhi Fire Prevention and Fire Safety Act, 1986. The total expenditure for providing the safety measures to be incurred was Rs. 26,075 out of which Rs. 10,000 was to be borne by the five occupiers and the remaining expenditure was to be borne by the...

P. N. Khanna Vs. Assistant Commissioner of Income Tax.

Court: Delhi

Reported in: (1997)57TTJ(Del)320

ORDERR. K. GUPTA, J. M. :This appeal has been filed by the assessed against the order dt. 3rd Sept., 1990, passed by the CIT(A)-IV, New Delhi.2. The only grievance of the assessed is against the disallowance of Rs. 2,000 on account of fire fighting charges under s. 24(1)(ii) of the IT Act, 1961. The assessed has 1/5th share in the property No. 304, Ansal Bhawan, New Delhi. On 29th June, 1987, there was a fire in the said property. The building was sealed. By a letter dt. 3rd Aug., 1987, the Estate Manager, Ansal Bhawan, called upon the assessed to pay his contribution of Rs. 2,000 for providing fire fighting and safety works facility in the building as notified by the Chief Fire Officer, Delhi, in pursuance of Delhi Fire Prevention and Fire Safety Act, 1986. The total expenditure for providing the safety measures to be incurred was Rs. 26,075 out of which Rs. 10,000 was to be borne by the five occupiers and the remaining expenditure was to be borne by the owner of the entire building. ...

inter Trade Electronics Pvt. Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)LC115Tri(Delhi)

1. This is an appeal against the order of Collector of Customs & Central Excise, Rajkot dated 24-4-1986.2. Learned Counsel stated that the appellants are a private limited company and are inter alia importers of various items including Polyester Films. These polyester films fall under Item 39 of the ICT as it stood during the relevant time.3. He stated that the appellants sought clearance of a consignment of 244 packages of Polyester Films imported at the Port of Kandla against an additional licence. The said licence was endorsed under Para 186 of the relevant Import Policy viz. AM-85. The appellants filed a bill of entry through their clearing agents claiming assessment of the goods under item 39.01/06 ICT and simultaneously claimed lower assessment in terms of Government of India, Ministry of Finance, Notification No.230/83-Cus., dated 18-3-1983.4. The Customs Authorities had a sample drawn from the consignment tested by the Chemical Examiner of the Kandla Custom House. He opine...

Usha Diecastings (P) Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(101)ELT388TriDel

1. The appellant filed the appeal against the Order No. 85/95, dated 31-7-1995 passed by the Commissioner of Central Excise, Delhi whereby the Commissioner of Central Excise, Delhi confirmed the demand of Rs. 36,378.35 p on the appellant under Rule 9(1) read with Rule 57-1 of Central Excise Rules, 1944 and also imposed the penalty of Rs. 2,000/- on the appellant under Rule 173Q of the Central Excise Rules, 1944.2. The brief facts of the case are that the appellants are engaged in manufacture of aluminium casting classified under Chapters 84 and 76 of Central Exicise Tariff. The Department of revenue on checking 57F(2) challan of the appellant, found that the appellant had sent 45092.5 kg.of pure aluminium ingots vide various challans during the period 9/91 to 7/92 to M/s. Century NF Castings for conversion into aluminium alloy ingots on job-work basis. M/s. Century NF Casting (job-worker) was allowed to retain a part of their inputs i.e. pure aluminium ingots for conversion towards th...

Dalmia Cement (Bharat) Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(91)ELT469TriDel

1. This appear is directed against the order in Appeal No. M. CUS.1195/89, dated 23-5-1989 of Collector of Customs (Appeals), Madras.2. The Appellants manufacture, inter alia, oil well cement under an Industrial licence. This oil well cement is used by ONGC after adding certain additives to make slurry. This slurry has to be designed to conform to suit certain specifications and specific site conditions before it is actually used in drilling wells. The confirmation of slurry design to be prepared with the oil well cement being supplied by the appellants requires highly sophisticated equipments which, it is claimed, are not indigenously available. Appellants therefore imported the equipments and spares for testing the quality of oil well cement.The appellants claimed total exemption from customs duty under Notification No. 127/82 or 173/82 or alternatively sought exemption under Notification No. 197/76. The claims were rejected. Collector (Appeals) upheld the order. Hence this appeal.3...

Collector of Customs Vs. Chander Kant Jolly

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(92)ELT563TriDel

1. This appeal pertains to demand of duty for non-compliance of the provision of Notification No. 258/90-Cus., dated 23-10-1990.2. The facts of the case are that the respondent imported a motor vehicle through Land Customs Station, Attari Road. The respondent herein filed a B/E on 22-1-1991 claiming benefit of duty exemption provided under Government of India's Notification No. 258/90-Cus., dated 23-10-1990 and 259/90-Cus., dated 23-10-1990 on the plea that the motor vehicle had been imported by him from Kuwait. The motor vehicle was released to the appellant under Section 143 of the Customs Act, 1962 on execution of Bond and after production of CCP within two weeks and the clearance of the vehicle was allowed on assessing the same to nil duty in terms of Notification No. 258/90-Cus. On subsequent scrutiny of the relevant documents like passport, registration papers of the car it was noticed after the break of war in Kuwait on 2-8-1990, the appellant came to India on 23-8-1990 by air ...

Amar Products Vs. Additional Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(89)ELT500TriDel

1. This appeal is filed against the order of Additional Collector, Central Excise. The Additional Collector, in his order, had held : "I, therefore impose a penalty of Rs. 10,000/- (Rupees ten thousand only) on M/s. Amar Products, 70-B, Dadanagar, Kanpur under Rule 173Q of the Central Excise Rules, 1944. The seized goods viz. 22600 unit containers of different sizes contained in 59 cartons valued at Rs. 69,400 a|re ordered to be confiscated under Rule 173Q of Central Excise Rules, 1944. However, M/s. Amar Products, 70-B, Dadanagar, Kanpur, ate given ah option to redeem the same on payment of a fine of Rs. 10,000/- (Rupees ten thousand only) within 3 months of the date of this order. I also confirm the demand of Central Excise duty amounting to Rs. 4,60,317.33 (Rupees four lakhs sixty thousand three hundred seventeen and paise thirty three only) against M/s. Amar Products, Kanpur, under Rule 9(2) of the Central Excise Rules, 1944, read with Section 11A of the Central Excises and Salt A...

income Tax Officer Vs. Ashok Suri

Court: Income Tax Appellate Tribunal ITAT Delhi

1. All these appeals relate to the same assessee and pertain to the same year. ITA No. 6809/Del/93, is the quantum appeal while the other three appeals relate to penalties levied under various provisions of IT Act for asst. yr. 1981-82.2. I will first deal with the quantum appeal. The Revenue is aggrieved by the deletion of the addition of Rs. 46,000 made on account of non-genuine cash credits by the AO.3. The learned counsel for the assessee submitted that assessment in this case was originally made under s. 144 on 6th Feb., 1984 which was reopened under s. 146. Again the assessment was made under s. 143(3) on 31st March, 1987. The AO while making the said assessment had, inter alia, disallowed the assessee's claim for deduction in respect of interest expenditure amounting to Rs. 7,815. The assessee preferred appeal against the said assessment order in which the disallowance of interest expenditure was challenged apart from challenging various other additions and disallowances. The A...

income Tax Officer Vs. Ashok Suri.

Court: Delhi

Reported in: (1997)58TTJ(Del)162

ORDERB. M. KOTHARI, A.M. :All these appeals relate to the same assessed and pertain to the same year. ITA No. 6809/Del/93, is the quantum appeal while the other three appeals relate to penalties levied under various provisions of IT Act for asst. yr. 1981-82.2. I will first deal with the quantum appeal. The Revenue is aggrieved by the deletion of the addition of Rs. 46,000 made on account of non-genuine cash credits by the AO.3. The learned counsel for the assessed submitted that assessment in this case was originally made under s. 144 on 6th Feb., 1984 which was reopened under s. 146. Again the assessment was made under s. 143(3) on 31st March, 1987. The AO while making the said assessment had, inter alia, disallowed the assessees claim for deduction in respect of interest expenditure amounting to Rs. 7,815. The assessed preferred appeal against the said assessment order in which the disallowance of interest expenditure was challenged apart from challenging various other additions and...

Antarctic Industries Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(92)ELT369TriDel

1. The captioned appellants have filed this appeal against the order-in-appeal dated 23-9-1992. The ld. Collector (Appeals), in his order, had held : "I have gone through the case and the submissions made by the party in the appeal memorandum and also during the course of personal hearing. The issue involved in the case is that the modvat credit was taken in the RG 23 Part I and RG 23 of Part II register after the receipt of inputs in the appellants factory premises. As per Hon'ble CEGAT's judgement in the case reported as 1991 (52) E.L.T. 590 it has been held that although there is no specific provision in the Central Excise Rules, higher notional credit can be taken within a reasonable time if all other criteria for eligibility for modvat credit under Rules 57A and 57B are fulfilled and the reasonable time could be considered to be 6 months as in the case of refunds under Section 11B. So far as the instant case is concerned, although higher notional credit is admissible in view of t...