Delhi Court November 1996 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Telemecanique and Controls (India) Ltd. Vs. Deputy Commissioner of Inc ...
Court: Delhi
Decided on: Nov-28-1996
Reported in: (1998)60TTJ(Del)434
ORDERR. M. MEHTA, A.M. :This appeal is directed against the order passed by the CIT(A) raising for the consideration of the Tribunal three separate and specific issues, but the one which was vehemently contested between the parties was the assessees claim for deduction. on revenue account of a sum of Rs. 1,65,97,972 being the'exchange loss' arising consequent to the increased foreign currency liability as a result of adverse fluctuation in the exchange rate.2. Taking up for consideration the aforesaid issue, the AO rejected the claim on the basis of a similar view expressed in the preceding assessment year, but taking note of the fact that the CIT(A) had allowed the same, but the Department had gone in appeal against the said order.3. At this stage, we would refer to the proceedings before the Tribunal in the present appeal when on 25th June, 1996, the learned Departmental Representative appearing on behalf of the Department was directed to give the particulars of the appeals (if any) ...
Collector of Customs Vs. Stereophonic Sound Studio
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-27-1996
Reported in: (1997)(91)ELT106TriDel
1. This Revenue Appeal is directed against order dated 14-3-1990 passed by Collector (Appeals), Madras.2. The Respondents sought registration of contract for import of "Sound Mixing Equipment and tape to tape sound transferring equipment" under project import. Assistant Collector rejected the request on the ground that project import Regulation Act defines the Industrial Plant and specifically exclude service establishments. The S.S.I. Certificate indicates the existing project is only additional line of activity; the main activity is audio - studio equipment service. There is no manufacturing activity resulting in production of commodity. Collector (Appeals) allowed the appeal on the ground that Audio Cassette production is not a service activity He, Therefore, held that the Respondent is eligible for the benefit of project import.2A. Arguing on behalf of the Revenue the ld. D.R. submitted Collector (Appeals) relied on the decision rendered by Hon'ble Madras High Court (W.P. No. 5711...
Shree Pipes Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-27-1996
Reported in: (1997)LC100Tri(Delhi)
1. This appeal arises from the Order-in-Appeal dated 22-1-1992, passed by the Collector (Appeals), New Delhi. The Collector has confirmed a demand of Rs. 16,523.70 under Rule 57(i) on the ground that the Modvat credit of the aforesaid amount was wrongly availed by the appellants on the inputs contained in the samples of pipes cleared for testing without payment of duty.2. The appellants had raised the contention before the Collector for condonation of delay in filing the appeal and also on merits. The delay was marginal and very strong reason had been stated, inasmuch as that they had despatched the appeal papers by speed post on 27-2-1991 and also had produced the proof. They contended that the order is of the Assistant Collector was received on 9-12-1990 and hence the appeal having been posted well within the period of limitation of 3 months has reached the Collector's office within time.3. It was also contended by them that in terms of contract for supply of cement pipes, the same ...
Ester Industries Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-27-1996
Reported in: (1997)(90)ELT391TriDel
1. The appellants filed this appeal against the order-in-appeal No.360/C.E. Mrt/93 passed by the Commissioner (Appeals) Customs and Central Excise, Ghaziabad. In the impugned order the Commissioner (Appeals) held that Modvat credit on Triethylene Glycol (TEG) is not admissible to the appellants as it is not being used in or in relation to the manufacture of final product.2. The brief facts of the case are that the appellants are engaged in manufacture of Polyester chips falling under Chapter 39 of the Schedule to Central Excise Tariff, 1985. Among the inputs mentioned in the declaration filed by the appellant under Rule 57G of the Central Excise Rules, 1944, TEG has been mentioned as one of the inputs to be used in manufacture of Polyester Chips. A show cause notice was issued to the appellant proposing to disallow the sum of Rs. 14,120/- being the credit availed by the appellant on TEG. After considering the reply and submissions made by the applicant the adjudicating authority confi...
Debopam Bhowmick Vs. Alpana Bhowmick
Court: Delhi
Decided on: Nov-27-1996
Reported in: 65(1997)DLT1025; I(1997)DMC50
Usha Mehra, J.(1) $THE petitioner husband sought divorce against the respondent wife on the ground of cruelty and desertion. The respondent wife moved an application in that petition under Section 24 of the Hindu Marriage Act (hereinafter called the Act). That application was dismissed because the learned Court came to the conclusion that wife has independent source of income. Hence not entitled to any maintenance. The revision filed against that order was also dismissed. However, in the review application filed by the wife, the learned Additional District Judge granted her litigation expenses. (2) Thereafter the respondent wife due to illness was admitted in the MoolChand Khairati Ram Hospital. She submitted the medical bill for reimbursement to the employer of the petitioner. The employer of the husband had issued letter to the said hospital that medical bill be submitted directly to it for reimbursement. However, subsequently when the bill was not directly paid by the employer of th...
A.K. Chawla Vs. Union of India
Court: Delhi
Decided on: Nov-27-1996
Reported in: 1996VAD(Delhi)604; 1997(40)DRJ192
Jaspal Singh, J. (1) Consequent upon the interview of the petitioner A.K. Chawla by the Public Enterprises Selection Board for the post of Director of Finance in Schedule-C in the Rural Electrification Corporation, he received an offer of appointment on March 26, 1991 and assumed charge as Director (Finance) of the said Corporation on April 16, 1991. The appointment was for a period of five years. The term of appointment admittedly expired on April 15, 1996. It is also not in dispute that his tenure has not been extended. His grievance is that non-extension of his tenure is arbitrary and in contravention of the norms laid down by the Government of India requiring the Department concerned to carry out four months in advance of the end of an officer's term an appraisal of the past performance in consultation with the Public Enterprises Selection Board. The petitioner alleges that it was only after the filling of the present writ petition by him that the process of appraisal commenced. He...
Mohd. Abbas Khan Vs. Begum Bilquees Latif
Court: Delhi
Decided on: Nov-27-1996
Reported in: 1997(41)DRJ244
Usha Mehra, J. (1) The petitioner Mohd. Abbas Khan was appointed as Physical In structer in the Bal Bhawan and National children Museum on 21st July, 1957. Vide order dated 10th January, 1969 he was placed under suspension on the ground that disciplinary proceedings against him were contemplated. A charge sheet dated 10th January, 1969 was served on him. The Enquiry Committee completed its proceedings on 11th May, 1969 and submitted its report dated 26th May, 1969. On the basis of the said report, the respondent provisionally came to the conclusion that the petitioner was not a fit person to be retained in service. The petitioner represented against that. His representation was not accepted hence vide order dated 9th July, 1969 he was compulsorily retired from service. The appeal/review preferred by him was also dismissed. (2) Against the order of the compulsory retirement this petitioner preferred a Writ petition. That was listed as C.W.P No-662/70. The said petition was disposed of b...
Collector of Customs Vs. Zoro Garments Pvt. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-26-1996
Reported in: (1997)LC331Tri(Delhi)
1. This is a Revenue appeal along with the Cross appeal of the importer against the order dated. 18-12-1986 passed by the Collector (Appeals), Madras. The appellants imported "Univolt Digital Multimeter" and sought assessment under heading 90.28(1) of the erstwhile Tariff read with Customs Notification No. 118/80. The lower authorities issued a demand Under Section 28(1) for the difference in duty basing assessment of the goods without according the benefit of Customs Notification No. 118/80 for reasons that the goods were not covered by the said Notification and hence assessment should have been made under heading 90.28(1) at 60% + 10% + CVD as against the original assessment. The demand notice was later confirmed for the reason that the impugned goods are of 3.5 Digit LCD and not 6 1/2 Digits and above in terms of the description in Sl. No. 31 of the Notification which reads :- "Precision digital RMS multimeters and voltmeters (6/2 digits and above)".2. On appeal by the importer, th...
Aryan Exporters P. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-26-1996
Reported in: (1997)(91)ELT216TriDel
1. The above appeal arises out of the order of the Collector of Central Excise (Appeals) upholding the order passed by the Assistant Collector of Central Excise, Lucknow who has confirmed a duty demand of Rs. 37479/-from the appellants herein. The amount confirmed represents deemed credit wrongly availed by the appellants on steel plates which are not inputs covered under the deemed credit scheme.2. Arguing on behalf of the appellants, learned Counsel Shri Gopal Prasad submits that the inputs received by the appellants were not plates but were steel sheets and therefore, it was only a case of wrong description of the inputs and that Modvat credit had been rightly availed on sheets received by the appellants. He also draws my attention to the difference between sheets and plates as recognised in the Iron and Steel Industry and as reflected in Notification 170/88-C.E., dated 13-5-1988 wherein plates have been defined as "hot or rolled flat product...in rectangular cross-section of thick...
Hindustan Lever Limited Vs. Susi Chemical Pvt. Limited
Court: Delhi
Decided on: Nov-23-1996
Reported in: 1996VAD(Delhi)225; 65(1997)DLT1060
Lokeshwar Prasad, J. (1) The plaintiff, named above, has filed the presentsu for permanent injunction and for rendition of accounts, averring that the plaintiff a Company, incorporated under the provisions of the Companies Act, 195having its registered office at Hindustan Lever House. 165-66, Backbay Reclamtion, Bombay with a branch office at Express Building, Bahadur Shah Zafar Mar;New Delhi and that Shri P.N. Monga, Branch Legal Manager of the plaintiff Company is competent to sign and verify the plaint and to institute the present suit behalf of the plaintiff-Company. 1.1It is alleged that the plaintiffs are carrying on the business as manufacture and sellers, inter-alia, of cleaning powers and other substances of laundry use ansoaps etc. for the last several years. The plaintiffs, it is alleged, since the year 196'are marketing detergent cakes under the name and trade mark 'RIN' and the trademark 'RIN' as well as the label are registered under the Trade and Merchandis Marks Act, 19...
- ‹ Prev
- 1
- 2
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- Next ›
- Last »