Delhi Court May 1996 Judgments
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Rolex Chemicals Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-21-1996
Reported in: (1996)(87)ELT450TriDel
1. This appeal arises from order-in-appeal, Bombay, who by his order has held that the imported item 'Phodemine B' is assessable under Item 14D of Central Excise Tariff and under Heading 32.04/12 of the Customs Tariff. The importer contested the classification on the ground that the item is not a dye, but a laboratory chemical and it is a stain, used while making microscopic examination of specimens. In this regard reliance on the extract of 'Encyclopaedia of Microscopy Stains' by Edward Gurr was also relied. The opinion of DGTD was also relied to the effect that the item is a laboratory chemical agent. The importer claimed assessment under Heading 29.01/45(19) of CTA, 1975, which was specified.2. We have heard Shri G.D. Sharma, ld. DR who has reiterated the finding of the lower authorities.3. The party has requested the case to be decided on the basis of written submissions. It is contended by them that the item in question is similar to 'CARMINE' and it has been classified by the Tr...
Ludhiana Bottling Co. Vs. Collector of C. Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-21-1996
Reported in: (1996)(86)ELT244TriDel
1. Heard. Early hearing allowed in view of the reasons given in the application, in particular the fact that the department has initiated prosecution proceedings and the delay is likely to cause irrepairable loss....
Punj Sons Pvt. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-21-1996
Reported in: (1996)(87)ELT559TriDel
1. Appellant had undertaken a construction project in Kuwait during the period 1984-85. Appellant purchased machines for the project. We are concerned in this appeal with three of them, namely, two pipe layers and a crane, the year of manufacture being 1963, 1965 and 1970 respectively. Admittedly, the machines were vised for three months and thereafter they were moved to Saudi Arabia, where, the appellant was hoping to secure a construction contract. Evidently, no such contract was secured and in August, 1988, the appellant imported the same into India under a scheme which permitted such import by users of machines for projects abroad purchased out of funds generated by the project.The total consideration paid by the appellant for the three used machines was 30,642.00 Kuwait Dinars. The Collector accepted this as the base price and gave 4% depreciation for three months of user of the machines and denied depreciation for two years and nine months on the ground that they remained idle a...
Maj. Kapil Mohan Vs. Commissioner of Income Tax
Court: Delhi
Decided on: May-21-1996
Reported in: [1996]221ITR430(Delhi)
D.K. Jain, J. 1. In these references under s. 256(1) of the IT Act, 1961 (for short, 'the Act'), pertaining to the asst. yrs. 1971-72 to 1975-76 and 1977-78, at the instance of the assessee, the following questions of law have been referred for the opinion of this Court : For asst. yrs. 1971-72 to 1974-75 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the refund of annuity of Rs. 19,656 to the assessed (as the executor of the estate of the late Shri N. N. Mohan) was income assessable in his hands as such executor, for each of the asst. yrs. 1971-72, 1972-73, 1973-74 and 1974-75 ?' For asst. yrs. 1975-76 and 1977-78 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the refund of annuity of Rs. 19,656 for the asst. yr. 1975-76 and Rs. 11,586 for the asst. yr. 1977-78 to the assessed as an executor of the estate of his late father, Padam Shree N. N. Mohan, was his income and ...
Municipal Corporation of Delhi Vs. Raj Kishore Gupta
Court: Delhi
Decided on: May-21-1996
Reported in: 63(1996)DLT1; 1997(41)DRJ1
(1) Cm 1763/96(Exemption): Allowed (2) Cr 456 & Cm 1762/96 : Heard By the impugned order dated 3.1.1996, the learned Additional District Judge felt constrained to impose costs and also direct payment to the assessee-respondent interest on refund of excess payment, because of the persistent failure of the petitioner -Corporation to correct his name in its records, despite the assessed making repeated representations, which went unheeded. Court orders on two earlier appeals also yielded no satisfactory result. In the peculiar facts and circumstance noticed in the order, the learned Additional District Judge has remanded back the case with the direction that a proper notice/bill in the correct name of the petitioner shall be issued and tax assessed afresh within three months. (3) The grievance made in the present petition is that the order imposing costs and directing payment of interest is too harsh. I find no substance in the plea.(4) It is high time that- the Municipal Authorities sta...
Avtar Singh Vs. K.M. Products and anr.
Court: Delhi
Decided on: May-21-1996
Reported in: 1996(26)ARBLR90(Delhi); 64(1996)DLT68
K. Ramamoorthy, J. (1) The plaintiff has filed the suit against two defendants for injunction restraining the defendants from dealing in Ribbons and other allied and cognate goods under the trade mark Tota Maina label from passing off his goods as the goods of the plaintiff and also from infringing the plaintiff registered Trade Mark No. 480721 in Class 26. Briefly stated the case of the plaintiff is as follows: THE plaintiff had adopted the trade mark Tota Maina on 2.7.1986 in relation to Ribbons and has been continuously using the same. The said trade mark is registered as from 6.11.1987 under No. 480721 and it was advertising the trade mark journal No. 1044 dated 1.12.1992 at page 951. The plaintiff using the label Tota Maina in a distinctive get up, make up, colour scheme and in an artistic way. The plaintiff holds copyright in the artistic features of the said label. (2) From 1987 the plaintiff has given the sales figures which are as follows : Year Amount in Rs. 1987 5,60,923.00 ...
Lalit Kumar Virmani and ors. Vs. United Bank of India and ors.
Court: Delhi
Decided on: May-21-1996
Reported in: 1996IIIAD(Delhi)197; 64(1996)DLT671
Devinder Gupta, J. (1) Petitioners are Junior Management Grade (for short JMG) Scale I Officers in the United Bank of India. In this writ petition, filed under Article 226 of the Constitution of India, they have prayed for quashing Circulars, Annexures P-4 and P-6 dated 21.3.1995 and 21.4.1995 being vocative of the policy, Annexure P-l issued by the respondent bank. Circulars have been issued by the respondent Bank for the holding of written examination for promotion of officers from Jmg Scale I to Middle Management Grade (for short MMG) Scale Ii with a view to fill up the remaining vacancies in Normal Track under different circles, which could not be filled up in the promotion process commenced through Circular dated 9.12.1993, due to non-availability of suitable (successful) candidates, appearing from their respective circles. (2) The facts relevant for deciding the petition are that the respondent Bank is a Banking Company constituted under Banking Companies (Acquisition and Transfe...
R.S. Steel Works Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-20-1996
Reported in: (1996)(86)ELT84TriDel
1. Shri K.K. Anand, learned advocate, submitted that he was very much in the Tribunal on 14-2-1996, but as the roster had undergone a change, he could not locate the Bench and as a consequence the stay application as well as the appeal was dismissed. He submitted that there was no negligence on his part and it will cause his client grave injustice if the stay application and... (sic) 2. Shri Haja Mohideen, learned JDR, has no objection for the restoration of the appeal and the stay application.3. In the interest of justice, the appeal is restored to its original number and the stay application will be heard on 24th April, 1996....
L. Kant Paper Mills Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-20-1996
Reported in: (1996)(87)ELT85TriDel
1. By the present appeal the appellants have requested that Modvat credit of Rs. 12,793/- did not allowed to them by the lower authorities may be restored to them.2. The facts of the case are that the appellants purchased capital goods from the market and took Modvat credit of duty amounting to Rs. 12,793/- on 31-5-1994. They filed further declaration in terms of Rule 57T on 8-6-1994 therefore Modvat credit was taken wrongly. A show cause notice was issued and the case was adjudicated and the Modvat credit was denied to the appellants by the Assistant Collector as well as the Collector (Appeals).3. Shri S.B.S. Khushwaha, General Manager of the appellants' Company submitted that Modvat credit on capital goods became available to the assessee under Notification issued on 1-3-1994; that it was new item of work and the appellants were not conversant with the requirement of the Notification they sought guidance of the Central Excise Authorities and continue discussing the matter with the C...
Sanjay Vs. State
Court: Delhi
Decided on: May-20-1996
Reported in: 1996CriLJ3347
Mohd. Shamim, J. 1. The convict/appellant Sanjay (hereinafter referred to as the appellant for the sake of convenience) has preferred the present appeal against the judgment and order dated September 26, 1992 passed by the learned Additional Sessions Judge whereby he found the appellant guilty under sections 302 & 364 of the Indian Penal Code and sentenced him to undergo life imprisonment with a fine of Rs. 500/- under Section 302 of the Indian Penal Code. In case of default of payment of fine he was directed to undergo RI for one month. He was further sentenced under section 364 of the Indian Penal Code to undergo RI for five years with a fine of Rs. 500/-. In case of his failure to clear the fine he was directed to undergo RI for one month. 2. The case of the prosecution as set out in the report under Section 173 Cr.P.C. FIR and the evidence led by the prosecution is as follows : that one Shri Bhagwan Singh son of Buchi Singh (PW 9), a resident of village Burari, Delhi, approached th...
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