Delhi Court February 1996 Judgments

Mangat Ram and ors. Vs. Vice Chairman, Delhi Development Authority and ...

Court: Delhi

Reported in: ILR1996Delhi702

P.K. Bahri, J.(1) The petitioners, who have Joined as Beldars i.e. class-TV employees in various departments of the respondents have filed this writ petition for directions to the respondents to promote these petitioners with retrospective effect as Lower Division Clerk/class Iii employees from the date from which they have been made to perform the duties and functions of the post of Lower Division Clerks They have also sought mandamus against the respondents for granting the petitioners the pay of Lower Division Clerks retrospectively on the well-known principle of equal pay for equal work. (2) The petitioners had joined as beldars in the year 1975 but they have been performing the duties and functions of Lower Division Clerk under the direction of their superior officer? for all these years and they have been making representations to the authorities for being given promotion as Lower Division Clerks and also for payment of salaries as Lower Division Clerks and instead of granting th...

Filament India Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(84)ELT214TriDel

1. By this appeal, the appellants have contested the decision of the Collector (Appeals). The Collector, in his order, had agreed with the detailed reasoning and decision of the Asstt. Collector. The Asstt.Collector had held that a Bill of Entry for home clearance was required to be filed by the importer and therefore, the person in whose name the Bill of Entry is, can only take modvat credit. The Asstt. Collector observed that the Department has prescribed various documents known as 'endorsed documents' and 'subsidiary certificates and that as the documents on the basis of which the modvat credit can be taken were specifies documents; that the assessees had not produced any evidence that the Bill of Entry which was endorsed in their name by the importer has been prescribed as duty paying documents by the Central Board of Excise and Customs. The Asstt. Collector, therefore, denied the modvat credit to the appellants on the basis of endorsed Bill of Entry.2. The appellants are engaged ...

Ramakrishna Engg. Works Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(83)ELT346TriDel

1. Since common questions arise in these appeals, they have been heard together and are being disposed of by a common order. These appeals have been referred to a larger Bench, since the Benches which heard the appeals at an earlier stage doubted the correctness of certain decisions of the Tribunal in regard to the matter in issue. In spite of notice, the assessees have not appeared nor arranged representation before us. However, assessees in Appeal Nos. E. 289/90, E. 524/91 and E. 4423/94 have sent written submissions. We have heard Shri Sanjeev Sachdeva, SDR and perused the papers.2. All the assessees are SSI units manufacturing various final products and enjoying the exemption granted under Notification No. 175/86-C.E., dated 1-3-1986 as amended according to which, they are entitled to exemption of duty in respect of first clearances upto the value of Rs. 30 lacs and to concessional rate of duty beyond Rs. 30 lacs but subject to a limit. The dispute in these appeals relates to the ...

R.S. Industries (Rolling Mills) Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(84)ELT138TriDel

1. The short issue involved for decision in this case is whether oxygen gas used for cutting billets, blooms in the manufacture of bars and rods is an input used in or in relation to the manufacture of bars and rods.2. The appellants are engaged in the manufacture of bars and rods. For this purpose, they purchased blooms and billets and also oxygen gas.Oxygen gas is used for cutting blooms and billets to make them of requisite size so that they could be subjected to the process of rolling and re-rolling to convert them into bars and rods.3. Shri Gopal Prasad, the learned Consultant submitted that oxygen gas is invariably used in the process of manufacture of bars and rods. He submitted that billets and blooms if not cut to size, they cannot be fed into re-rolling machine. He therefore, submitted that for making the billets and blooms of requisite size, cutting is essential and since oxygen gas is used for cutting billets and blooms, therefore, oxygen is an input used in or in relation...

Deputy Commissioner of Vs. Kicha Sugar Co. Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

1. In this case, the Full Bench is formed under the following circumstances : The appeals are by the Department whereas the cross-objections are preferred by the assessee. They are for the assessment years 1983-84 and 1984-85, respectively. These matters came up for hearing before a Division Bench comprising the then President Shri Ch. G. Krishnamurthy and Shri J. P. Bengra, Judicial Member. During the course of hearing of these appeals, the Division Bench felt that there were conflicting decisions rendered by the Tribunal in this very case of the assessee while disposing of its appeals for the previous years and in order to resolve the said conflict of decisions, the formation of the Full Bench was felt necessary. In fact on June 4, 1992, the Division Bench recorded the following docket Note : " In these appeals, the question is whether the bonus paid by the assessee was customary bonus or ex gratia. If it is the former, it is allowable as a deduction. For the assessment years 1979-8...

Manoj Pant Vs. State

Court: Delhi

Reported in: 1996IAD(Delhi)729; 1996(36)DRJ553; 1996RLR197

Jaspal Singh, J. (1) It is a relation which principally revolves around the ambit and scope of section 140 of the Delhi Police Act. However, before I come into grip with the said provision, let us have a lord-eye view of the case.(2) SUB-INSPECTOR Manoj Pant of the Delhi Police is facing trial in Fir 118 of 1991 under sections 218, 220, 221, 342, 193 and 161 of the Indian Penal Code. It appears that the case was registered on the complaint made to the Station House Officer, P.S. Geeta Colony on August Ii, 1991 by Inspector P.S.Patwal of the Special Staff, East District. Since that report is self-speaking, I feel tempted to reproduce the same. It runs as under: ON10th August, 1991 S.I. Manoj Pant Along with the staff of Special Staff, East Distt has apprehended one Lokesh Kumar s/o Mam Chand r/o A/1595, Mansarovar Park, Delhi in case Fir No.304 dated 10/8/91 under section 411 I.P.C. and 7 - X/55 E.C. Act, P.S. Krishna Nagar. On his disclosure statement, S.I. Manoj Pant has apprehended o...

Raksha Arora Vs. S.D. Technical Services (P) Ltd.

Court: Delhi

Reported in: 1996(37)DRJ285

K. Ramamoorthy, J. (1) The point involved in the two suits involves the construction of the Will dated 23.2.90 by one Ram Prakash Arora. The execution of the Will is admitted by the parties. Before I deal with the applications in the two suits and the reliefs to be granted in the two suits, a few facts have to be noticed.(2) Ram Prakash Arora married Phool Wati @ Janak Dulari. Four issues were born out of the wedlock : 1.Mrs. Raksha Arora (daughter) 2.Kanwal Kishore Arora (son) 3.Chand Kiran (pre-deceased son) 4.Sneh Prabha (daughter)(3) In the Will he bequeathed the properties, mentioned therein, expressing his intentions. We are concerned with only one property in the Will. Mrs. Raksha Arora filed suit No. 3726/90. The plaint was presented on 30.11.90, four months after the death of the father Ram Prakash Arora on 25.7.90. The reliefs prayed for in the amended plaint are as follows :- A)A decree for grant of prohibitory injunction may be granted in favor of the plaintiff and against ...

Collector of C. Ex. Vs. Markfed Cement Pipe Plant

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(84)ELT81TriDel

1. The Collector, Central Excise, Chandigarh has assailed the decision of the Collector (Appeals). The Collector (Appeals) held that modvat credit can be allowed on the basis of photostat copy of the gate pass.2. The facts of the case, in brief, are that the respondents are engaged in the manufacture of R.C.C. Pipes and Collars falling under sub-heading No. 6807.00. They are availing the facility of modvat credit of duty paid on inputs. During the month of June, 1992, the respondents availed the modvat credit on cement on the basis of photocopy of gate pass-1 endorsed by Lakshmi Cement for 300 bags of cement. Lakshmi Cement, Chandigarh removed 1506 bags of cement to their sale depot at Chandigarh and their sale depot endorsed this gate pass to three different manufacturing units. The Department alleged that modvat credit on endorsed photocopy of gate pass cannot be allowed. The Collector (Appeals) allowed the modvat credit and hence the appeal before me.3. Shri Mewa Singh, the learned...

income-tax Officer Vs. Shri Radha Krishan Distributors

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1996)58ITD47(Delhi)

1. This appeal by the Revenue for the assessment year 1988-89 is directed against order of CIT(A) deleting cash credits of Rs. 82,000 and Rs. 78,000 in names of Kumari Priya Aggarwal and Kumari Preeti Aggarwal respectively added by the Assessing Officer under section 68 of the Income-tax Act.2. Two ladies referred to above are sister/cousin of partners of assessee-firm. They claim to have received gifts from their close relations. From above gifts and from savings, cash was deposited in Bank accounts and ultimately brought in the books of assessee-firm.These ladies also filed returns and got assessed for assessment years 1982-83 to 1986-87 under the Amnesty Scheme. The deposits were made in bank on 31-3-1987 and brought in the books through cheques on 1-4-1987, i.e., on the 1st day of business of assessee-firm for the assessment year 1988-89.3. When called upon to explain cash credits, the assessee relied upon assessment orders passed in the hands of creditors and on bank entries thro...

Anil Kumar Vs. State

Court: Delhi

Reported in: 1996IAD(Delhi)665; 1996CriLJ2491

Mohd. Shamim, J. (1) This appeal has been preferred by one Anil Kumar against the judgment and order dated 10-12-90 and 12-12-90 passed by an Additional Sessions Judge Delhi whereby he sentenced him to undergo for life under section 302 of Indian Penal Code. He was further sentenced to undergo rigorous imprisonment for five years with a fine of Rs. 10,000.00 U/s 449 of the Indian Penal Code. In case of default of payment: of fine to Ri for a period of two years. He was also sentenced to Rl for two years under Section 27 of the Arms Act. All the sentences were to run concurrently. The other two co-accused persons known as Prem Kumar and Kaushalya were acquitted of all the charges leveled against them. (2) The case of the prosecution as adumbrated in the Fir, Ex. PW8/A statement of Public Witness Rajinder (Ex. Public Witness 8/B) and various other documents placed on record is under : that the deceased Amar Singh along with his wife and children was in occupation of House No. 2942, Stree...