Delhi Court October 1997 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.
Apollo Tyres Ltd. Vs. Assistant Commissioner of Income Tax.
Court: Delhi
Decided on: Oct-27-1997
Reported in: (1998)61TTJ(Del)365
ORDERB. M. KOTHARI, A.M. :This appeal by the assessed is directed against the order under s. 263 of the IT Act, 1961, passed by the learned CIT, Delhi (Central)-I, New Delhi for asst. yr. 1992-93. The assessed has raised the following grounds in this appeal :'1. That the order passed under s. 263 of the IT Act, 1961, by the learned CIT, Delhi (Central)-I, New Delhi, is bad on facts and in law and is null and void ab initio because it is based on a proposal from the Asstt. CIT, Central Circle-II, New Delhi, to initiate proceedings under s. 263 of the IT Act, 1961 on the ground that total income was underassessed.2. Without prejudice to the above, the learned CIT erred in law and on facts and in the circumstances of the case in cancelling the assessment order and directing the AO to make a fresh assessment. Further, the learned CIT erred in not restricting the cancellation of assessment only to the points covered by Notice under s. 263. (para 19, p. 9 of Order under s. 263).3. Without pr...
Collector of C. Ex. Vs. Supreme Electrical Industries
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-24-1997
Reported in: (1998)(98)ELT779TriDel
1. In both these appeals common question of law and facts are involved, hence they are taken up together for disposal as per law.2. The Revenue is aggrieved with the order of the Collector (Appeals) granting the assessee the benefit of the exemption Notification No.33/69-C.E., dated 1-3-1969 (as amended) in respect of item 'electric coil stove' falling under T.I. 33C of the First Schedule to the Central Excises and Salt Act, 1944. The lower authorities have held the electric coil stove are nothing but electric hot plates and there is no difference between these items. The lower authorities have rejected the assessees' contention on the ground that the electric hot plate and electric coil stove are not one and the same and are also not similar in feature and construction. The assessee had filed the newspaper advertisement pertaining to both the products manufactured and advertised by various other manufacturers including leading manufacturers of electric appliances like "Jonson", "Vija...
S.V. Steel and Vessel Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-24-1997
Reported in: (1998)(97)ELT448TriDel
1. To what extent the profit is to be added to the assessable value is an issue to be considered in this case.2. Both the authorities below have taken not only the cost of raw materials supplied by the Supplier but added 10% on cost of raw material plus labour charges. The assessee has come in appeal on the ground that 10%. on labour charges cannot be added. They have no objection for [adding] 10% on cost of raw materials.3. When the matter was posted for hearing none appeared on behalf of the appellants. However, they have requested to decide the case on merits. Accordingly, we heard Shri Srivastava, learned DR for the Revenue.4. It is settled position that in case of job worker 10% on labour charges cannot be added since job charge is inclusive of profit. In the facts and circumstances, we accept the contention of the assessees and, accordingly, the appeal is allowed deleting 10% on labour charges....
Collector of Central Excise Vs. Ajay Rubber
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-24-1997
Reported in: (1998)(100)ELT478TriDel
1. This is an appeal filed by the department against the Order-in-Appeal No. 15/9-(CBE), dated 25-1-1990 passed by the Collector of Central Excise (Appeals), Madras.2. The point to be considered in this case whether tappered bus seats, flat bus seats, back rests and seat cushions made out of latex foam are classifiable under Chapter Heading 4008.19 as claimed by the party or under Heading 9404.00 as per Department.3. The respondents remained absent in spite of notice of hearing. Heard Shri Satnam Singh, learned SDR.4. It was brought to our notice that issue with reference to the classification of product in question has already been decided by the Tribunal in the case of J.K. Foam Products v. Collector of Central Excise, Kanpur reported in 1997 (94) E.L.T. 497 holding that item in question is classifiable under Heading 94.01 of the Central Excise Tariff. Following the ratio of the aforesaid decision, we hold that item in question is classifiable under Chapter Heading 94 and, according...
Oswal Oil Refinery Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-24-1997
Reported in: (1998)(98)ELT251TriDel
1. This is an appeal filed against the order of Additional Collector of Central Excise, Chandigarh dated nil.2. Learned representative of the appellants stated that they are engaged in the manufacture of Refined Oils. For the purpose of refining of oils, steam is required. For the production of steam, the appellants had installed a Lancashire Boiler in their factory. A question has arisen whether steam so produced was liable to duty. It was their contention that their boiler operated without the aid of power in any form; hence, it was exempt.3. The appellants had vacant sheds which had been given to M/s. Nahar Spinning Mills Limited, Ludhiana who carried out the process of washing of garments etc. For such washing, they needed steam.4. During December, 1985 to June, 1986, the appellants allowed M/s.Nahar Spinning Mills Limited to use steam produced out of the appellants' boiler and charged to them a sum of Rs. 13,21,925/- being the sum total of cost of coal used in boiler and other re...
Ved Prakash Vs. State
Court: Delhi
Decided on: Oct-24-1997
Reported in: 1998IAD(Delhi)95; 1997(43)DRJ711
Y.K. Sabharwal, J.(1) Ved Parkash, Kishori and Jagga @ Jagdish were charged on 21st March 1996 by the Court of Sessions for having committed offences punishable under Sections 188, 148, 395 read with Section 149 Indian Penal Code for having disobeyed on 2nd November 1984 the prohibitory curfew orders promulgated under Criminal Procedure Code by the Commissioner of Police, Delhi, and the disobedience having caused riots in the area; for having Along with several other persons formed an unlawful assembly the common object of which was to kill Sikhs and loot and burn their houses and property and at that time the accused were armed with deadly weapons which they used for committing the riots; that the accused were members of unlawful assembly which in prosecution of the common object looted the houses of Sikhs including House No. /39, Tirlok Puri, New Delhi, belonging to Lalki Bai. The accused pleaded not guilty to the charge. (2) The prosecution commenced its evidence before the Court of...
Kishori Vs. State, Government of National Capital Territory of Delhi
Court: Delhi
Decided on: Oct-24-1997
Reported in: 1997VIAD(Delhi)689; 69(1997)DLT506; 1997(43)DRJ519
Y.K. Sabharwal, J.(1) The Court of Sessions has held that Kishori and Ram Pal Saroj were foremost amongst the rioters mob in leading the rioters mob to the various Sikh houses and they and other rioters had common object of killing Sikhs, burning their properties and liquidating them from Block No. 32 Trilok Puri. It has also been held that Kishori and others formed unlawful assembly which was carrying deadly weapons and that Kishori is guilty of offence under Section 148 Indian Penal Code, and for offence under Section 302 read with Section 149 for the murder of Balwant Singh son-in-law of Indro Public Witness -2. (2) Ram Pal Saroj died during the trial. Kishori for offence under Section 148 Indian Penal Code has been sentenced to undergo rigorous imprisonment for three years and a fine of Rs. 5,000.00 and in default to further undergo rigorous imprisonment for two months. For offence under Section 302 Indian Penal Code, Kishori has been awarded death sentence subject to confirmation ...
Kishori Vs. State
Court: Delhi
Decided on: Oct-24-1997
Reported in: 1998IAD(Delhi)90; 1998CriLJ1194; 69(1997)DLT445; 1997(43)DRJ683
Y.K. Sabharwal, J.(1) This case arises out of Sessions Case No. 45/95. (2) Kishori has been found guilty by learned Additional Sessions Judge of offence under Sections 148 and 302 Indian Penal Code and sentenced to death for offence under Section 302 Indian Penal Code subject to the confirmation of the death sentence by this Court. That is subject matter of Murder Reference No. 4/96. Kishori has challenged his conviction and sentence in Criminal Appeal No. 238 of 1996. Firstly, facts in brief may be noticed. (3) The prosecution had initially submitted the challan against two persons, namely, Ram Pal Saroj and Shabnam. Devi Bai, Public Witness -3 gave a statement in another case (Sessions Case No. 18/95) wherein she named Kishori for killing her son Jagat Singh. In that statement she did not name any other accused. The Senior Public Prosecutor filed an application, in the present case, before learned Additional Sessions Judge stating that in Session Case No. 18/95 statement of Devi Bai ...
Duli Chand Vs. State
Court: Delhi
Decided on: Oct-24-1997
Reported in: 1997VIAD(Delhi)706; 1998CriLJ988; 1998(1)Crimes38; 1997(43)DRJ699
Y.K. Sabharwal, J.(1) These matters arise out of judgment of conviction passed by Court of Sessions in respect of Kishori, Mohd. Abbas and Duli Chand, who are appellants before this Court. The learned Additional Sessions Judge has held that these accused were among the rioters and the unlawful rioters assembly had the common object of killing Sikhs, looting and burning their properties and with this common object accused persons Along with their associates killed Sajan Singh, Inder Singh and Hoshiar Singh and burnt their house 2/85, Tirlokpuri, Delhi, and thereby committed offence under Sections 148, 302 Indian Penal Code read with Sections 149 and 436 read with Section 149 Indian Penal Code It has also been held that rioters assembly also killed Gyan Singh, Mahinder Singh and Kishan Singh, the relatives of Ganga Kaur. (2) Along with these appellants, one Ram Pal Saroj was also held guilty but case against him abated due to his death during the trial. (3) For offence under Section 302 ...
Flexi Packs Vs. Modern Food Industries (i) Ltd.
Court: Delhi
Decided on: Oct-24-1997
Reported in: 1997VIAD(Delhi)1090; 1997(43)DRJ718
K.S. Gupta, J. (1) M/S. Flexipacks, petitioner contracted to supply 129 Mt of double colour waxed wrapper on conversion basis to M/s.Modern Food Industries (India) Ltd., respondent as per the order dated 16.8.84. The tender conditions which formed part of the order and also the order contained an arbitration clause. Disputes arose between the parties with respect to the performance of the contract and the petitioner, thereforee, through a notice dated 3.8.87 called upon the respondent to appoint an arbitrator to resolve the disputes. By the reply dated 20.10.87, respondent informed the petitioner about the appointment of Mahesh C.Jain as arbitrator. Dissatisfied with that appointment, petitioner filed Arb.O.P.No. 23/88 under Section 8(1)(a) of the Arbitration Act before the Principal Sub Judge at Kollam in February 1988 which was caused by the respondent. By the order dated 30th May, 1990, aforesaid petition was allowed and K.P.Veeran (Retired General Manager of the respondent) was app...
- ‹ Prev
- 1
- 2
- 3
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- Next ›
- Last »