Delhi Court March 1996 Judgments

Ceat Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(83)ELT515TriDel

1. The issue in both the appeals being identical, they are disposed of by this Order.2. The appellant manufactures tyres and tubes in its factory at Satpur, Nasik. It manufactured and cleared tyres for fitment on fork-lift trucks. It also manufactured and cleared tubes to be used with such tyres. It sought classification of the tyres and tubes under sub-headings 4011.99 and 4013.99 respectively of the Central Excise Tariff. The Department, however, held the goods to be classifiable under sub-headings 4011.91 and 4013.91 respectively. After issue of notices, the Asstt. Collector, whose orders have been confirmed by Collector (Appeals), confirmed this classification. Hence these appeals.3. The relevant Headings and sub-headings of the Tariff are reproduced below -40.11 Pneumatic Tyres, of Rubber. xxxxxxxx4011.91 - of a kind on vehicles or equipments designed for use off-the-road4013.91 - of a kind used in tyres for vehicles or equipments designed for use off-the-road.4. It is the conten...

Skylark Chit Fund and Financiers (P) Vs. Assistant Commissioner of Inc ...

Court: Income Tax Appellate Tribunal ITAT Delhi

1. In an appeal filed the assessee has challenged the order of the learned CIT(A) for asst. yr. 1987-88 raising various grounds.2. The first two grounds of appeal which are taken together pertain to confirmation of an addition of Rs. 15,483 incurred on providing tea and coffee to the staff members and business constituents and Rs. 21,304 incurred on auction expenses. According to Shri D. K. Kapila, the authorised representative, the assessee-company is engaged in the business of chit fund and financing. In connection with its business it has to incur expenditure on providing tea, coffee and snacks to its constituents who visit the office day-to-day. There are as many as 39 groups of chits and in the process of attending to its constituents the staff also partakes of the refreshment. The expenditure being incurred for promotion of sales and wholly connected with business, merits no disallowance. As to the auction expenses, the assessee conducts auctions of various chits on every third ...

Mahinder Kumar Vs. the State

Court: Delhi

Reported in: 1996CriLJ2945; ILR1996Delhi131

Mohd. Shamim, J. (1) The convict-appellant (hereinafter referred to as the applicant for the sake or convenience) challenges through the present appeal, judgment and order dated May 6, 1992 passed by the learned Additional Sessions Judge, Delhi, whereby he was found guilty under section 302 of the indian Panel Code and sentenced to undergo dangerousimprisonment for life with a fine or Rs. 500. In case of his failure to clear the fine, he was further directed to undergo rigorous imprisonment for six months. (2) Brief facts which led to the presentation of the present appeal are As under : that one Smt. Devki (Public Witness 10) was putting up at House No. 2461, Katra Banwari Lal, Along with her sons and daughters, excluding the appellant, who also hapapens to be her son, as a tenant on a monthly rent of Rs. 2.50 since the time of her foretathers. The appellant, who is married, has been living separately from the members of his family in a house at Jheel, Snahdara, Delhi Along with his w...

Ece Industries Ltd. Vs. Macneill and Magor Ltd.

Court: Delhi

Reported in: 62(1996)DLT181

K. Ramamoorthy, J.(1) This is a suit for ejectment. On 6.9.1993 the following issues were framed for trial : 1. Whether the plaintiff is not entitled to maintain the suit. 0.P. defendant. 2. Whether the tenancy of the defendant has been terminated by a valid notice? O.P. Parties. 3. Relief.(2) Arguments were advanced on the preliminary issue framed by this Court on the maintainability of this suit. (3) The case of the plaintiff aversely stated is as follows: (4) The first floor of the main building known as Ece House at 28, Kasturba Gandhi Marg, New Delhi, measuring 11,568 sq. feet of covered area belonged to the plaintiff. On 15.6.1976 the same area was let out to the defendant at a monthly rent of Rs. 58,996.80 (at Rs. 5.10[ per sq. feet of the covered area). Since then the defendant has been in occupation of the premises as tenant and paying the rent regularly. (5) On 27.11.1990, a notice under Section 106 of the Transfer of Property Act, was sent on behalf of the plaintiff to the d...

Skylark Chit Fund and Financiers (P) Ltd. Vs. Assistant Commissioner o ...

Court: Delhi

Reported in: (1996)56TTJ(Del)669

ORDERMISS MOKSH MAHAJAN, A. M. :In an appeal filed the assessed has challenged the order of the learned CIT(A) for asst. yr. 1987-88 raising various grounds.2. The first two grounds of appeal which are taken together pertain to confirmation of an addition of Rs. 15,483 incurred on providing tea and coffee to the staff members and business constituents and Rs. 21,304 incurred on auction expenses. According to Shri D. K. Kapila, the authorised representative, the assessee-company is engaged in the business of chit fund and financing. In connection with its business it has to incur expenditure on providing tea, coffee and snacks to its constituents who visit the office day-to-day. There are as many as 39 groups of chits and in the process of attending to its constituents the staff also partakes of the refreshment. The expenditure being incurred for promotion of sales and wholly connected with business, merits no disallowance. As to the auction expenses, the assessed conducts auctions of v...

intersil (India) Limited Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(84)ELT217TriDel

1. The above appeal arises out of the order of Collector of Customs (Appeals), Bombay denying the benefit of Notification No. 227/79 to time recorders imported by the appellants herein for installation in their works at the Export Processing Unit (SEEPZ), Bombay on the ground that time recorders were in no way to be considered as promoting exports of electronic goods. In this case the appellants were manufacturing ICs. The claim of the appellants is that the time recorders are very sophisticated machines and were imported to increase production efficiency. They serve the purpose of accurately monitoring production of the workers, enabling the appellants to compute their productivity in terms of the IC Units produced per hour. The appellants claim that these imported items have minimised the waste of time of the workers for punching the cards and the extra time saved has resulted in increased production of ICs during the same number of working hours and at the same cost.2. Notice of to...

Ruby Chemicals Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(84)ELT506TriDel

1. Appellant placed order for supply of 200 drums of Linalol OCD 11 (each 25 Kgs) and an equal quantity of Linalyl Acetate and also some quantity of clove oil through an Indian party with foreign supplier of France. When half the quantity of goods ordered were received, Bill of Entry and Invoice were presented showing the price of Linalol at FF 50 per Kg and of Linalyl Acetate at FF 60 per Kg. The total price of 100 drums of Linalol and 100 drums of Linalyl Acetate was shown as FF 2,75,000. The appellant also produced the extract of general terms of sale and two letters of the supplier dated 9-9-1985. The general terms indicated that the orders above 50,000 FF in value turnover discount of 3% will be applicable and for letter of credit further discount of 21/2% will be applicable. In the two letters referred to, it was stated that the price was a special price based on the bulk order that has been placed. The working sheet showed that the price would be FF 66 and FF 56 per Kg. respect...

Star Wire (India) Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(87)ELT460TriDel

1. In all these appeals common question of law and facts are involved hence they are all taken up together for disposal as per law.2. The appellants are engaged in the manufacture of "Iron and Steel Products" falling under Chapters 72 and 73 of the Central Excise Tariff Act, 1985. The department alleged contravention of provisions of Rule 57A inasmuch as during the period 1-1-1991 (sic) to 25-3-1991 and from 26-3-1991 to 26-6-1991 in respect of Appeal E/5627/92 and likewise various periods in respective appeals, that they have taken inadmissible Modvat Credit, on account of following items :- 5. Engineering goods like hot tops, minitips, B.P. sets, grinding wheels etc.3. Accordingly, demand notices were issued to the assessees under Rule 57-1 calling upon them to explain as to why the inadmissible Modvat Credit should not be denied to them. After careful consideration of the reply the lower authorities decided the matter in respect of each of the item. The lower authorities decided th...

Ajanta Pharma Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(83)ELT522TriDel

1. The appellant is a manufacturer of pharmaceuticals products. It manufactured and cleared two such products, described as 'Hematinic Capsules' and 'Cough Syrup' without payment of duty. A notice was issued in October, 1988 proposing recovery of duty on clearance of hematinic capsules from 1-4-1984 to 31-3-1988 and on cough syrup from 1986-87 till 31-3-1988. After considering the cause shown and considering reply the Additional Collector of Central Excise has confirmed the demand for duty; hence this appeal.2. We have heard Shri T. Gunasekaran, advocate for the appellant and Shri Sanjeev Sachdeva, SDR for the Department.3. The Additional Collector has held that the Cough Syrup and Hematinic Capsules were classifiable under the erstwhile Tariff Item 14E prior to 1-3-1986 and under Heading 3001.10 subsequently as patent or proprietary medicaments because the products bore upon the container a name which is not specified in a monograph pharmacopoea or similar publication specified in th...

Sir Sobha Singh and Sons Ltd. Vs. Behari Lal Beni Pershad

Court: Delhi

Reported in: 1996IIAD(Delhi)298; 62(1996)DLT199; 1996(37)DRJ294; (1996)113PLR10; 1996RLR277

M. Jagnnadha Rao, C.J.(1) This appeal is preferred by M/s Sir Sobha Singh & Sons Limited on 12.8.1968 against the Judgment and decree passed by the trial Judge on 23.5.1968. The printed format appended to the appeal memorandum shows that the appeal is preferred against the Judgment dated 23.5.1968 of the trial Judge in a suit in which the appellant was the plaintiff and it also states that the suit was for declaration that a pro note dated 11.10.1951 executed by the plaintiff for Rs. 1 lakh in favor of defendant No.1 was void and not enforceable. The defendants/respondents' name is shown as M/s Behari Lal Beni Prasad and another. It is also stated that the suit was dismissed with costs.(2) From the impugned Judgment we find Suit number in winch the appellant was plaintiff was High Court Suit No. 665 of 1966 and that Sim was disposed of on 23.5.1968 by the learned trial Judge. The Judgment further discloses that another suit,namely, Suit No. 344 of 1954 was filed by the firm M/s Behari ...