Delhi Court February 1997 Judgments
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P.S. Tomar Vs. Municipal Corporation of Delhi
Court: Delhi
Decided on: Feb-07-1997
Reported in: 1997IIAD(Delhi)692; 66(1997)DLT449
Devinder Gupta, J.(1) The question arising for determination in these petitions is the legality and validity of the decision No. 2344/GW/Corpn. of the Commissioner, Municipal Corporation of Delhi dated 6.7.1992 passed in exercise of his powers under Section 490(2)(b) of the Delhi Municipal Corporation Act, 1957 (hereinafter) referred to as 'the Act' as conveyed through Order No. D/177/Gen/ Edn./92 dated 13.7.1992. (2) It is not in dispute that the petitioners, had they continued as Assistant Teachers, Physical Education Teachers or Head Masters, would have continued to remain in service up to the age of 60 years but on the basis of the impugned circular they were retired on attaining the age of 58 years, in accordance with the provisions of Fundamental Rule 56(1), since on the date of retirement they had been holding the posts of School Inspector, Senior School Inspector, Assistant Education Officer, Deputy Education Officer etc. (3) It is alleged that under the respondent in the Educa...
Kedar Nath Vs. Ram Prakash
Court: Delhi
Decided on: Feb-07-1997
Reported in: 67(1997)DLT106
Usha Mehra, J. 1. In this appeal, the appellant has assailed the order of the Rent Control Tribunal primarily on two grounds, namely, (i) that the Tribunal could not have entertained entirely new written statement in response to limited amendment allowed of the petition. Tribunal while allowing entirely new written statement relied on the decision of this Court in the case of Mehta Devinder Singh v. Haranam Singh, 1976, RLR 39. The decision of Mehta Devinder Singh (supra) has impliedly been dissented by subsequent decisions of this Court namely of Jaimal Singh v. Smt. Chanan Devi, 1985 (1) RCR 155 and Rukhsana Sultana v. Mohinder Kaur, 1983 RLR 776. S. Gill, J. while deciding the case of Mehta Devinder Singh held that on allowing an application for amendment of plaint, defendant has a right to file an entirely new written statement unless the order specifies a restriction. In arriving at this conclusion F.S. Gill, J. relied on the Single Bench (Dua, J.) decision of the Punjab High Cour...
Joshi Jiwandas Gangaram Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-06-1997
Reported in: (1997)(92)ELT442TriDel
1. This appeal is directed against the Order-in-Original dated 11-12-1989 of Addl. Collector of Customs. The appellants had imported a consignment declared by them as brass scrap ferry at Kandla Port. They had sought for clearance under OGL Appendix 6 List 8 Part II Item No. 5 of Import Policy, 1988-91. Addl. Collector of Customs consequent upon the proceedings initiated against the appellants denied them benefit of exemption on the goods as brass scrap under Notification 319/88, dated 23-12-1988. He, however, took a lenient view in regard to claim for clearance under OGL.2. Arguing for the appellants, the Ld. Consultant submits that the exemption to impugned goods was denied only on the condition that percentage of zinc was negligible. He submits that the Chemical Examiner himself in his report while stating the exact percentage of copper did not indicate the percentage of other alloying materials but certainly did indicate that zinc was present. The Addl. Collector relied upon some ...
Antifriction Bearings Vs. C.C.E.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-06-1997
Reported in: (1997)(92)ELT206TriDel
1. Appellant is absent in spite of notice, but has sent a request for transfer of the appeal to the Bench at Bombay. At this stage, we do not find it possible to transfer the appeal. We have heard Shri T. R.Malik, SDR and perused the papers.2. By the impugned order, the Collector of Central Excise, Pune disallowed deduction of what is called "prompt payment cash discount" of 3%. It was disallowed on the ground that this discount had been given to all buyers irrespective of prompt or delayed payment. If that be so, its real nature is that of trade discount given to all dealers and as such, deduction would be allowed....
D and H Secheron Electrodes Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-06-1997
Reported in: (1998)(100)ELT453TriDel
1. The appellants in this case are seeking the setting aside of the order-in-original of the Collector of Central Excise and Customs, Indore dated 1-9-1992 by which an amount of Rs. 2,24,788/- availed of as Modvat credit by the appellants was directed to be recovered in terms of Rule 57-I of the Central Excise Rules, 1944.2. Appellants are manufacturers of welding electrodes falling under Chapter Heading 8311.00 of the Central Excise Tariff Act, 1985. They availed of Modvat credit on inputs, namely, wire rods in the manufacture of their products during the period 10-5-1991 to 20-9-1991.The inputs were received by them from M/s. Sir Hind Steels Limited, Ahmedabad, a conversion agent for M/s. Tata Iron and Steel Company. The challans under which the inputs were received contained an endorsement to the effect that wire rods covered by the said challans had been cleared without payment of excise duty as per Notification No. 202/88, dated 20-5-1988 since the inputs material were duty paid....
Colombo Photo Printing Co. and Vs. C.C.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-06-1997
Reported in: (1997)(92)ELT235TriDel
1. This appeal is directed against the Order dated 6-9-1990 of Collector of Customs (Appeals). The appellants imported an automatic film developing and printing machine. They claimed concessional rate of basic customs duty under Notification 109/86-Cus., dated 17-2-1986 as amended by Notification 172/86. They also claimed concessional rate of duty for auxiliary duty under Notification No. 187/86. The claims were rejected by authorities below on the ground that such concessional rate of duty can be allowed only for automatic film processors for printing industry and since these were used in photographic studios, they were not eligible to concession.2. Arguing for the appellants, the ld. Advocate submits that perusal of Notification 109/86 as amended would indicate it deals with cinematographic and photographic materials and the fact that word printing is used in the notification would indicate that printing activity also occurs while processing a film. In fact, the photos taken are kno...
Perfect Electric Concern Pvt. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-06-1997
Reported in: (1997)(93)ELT622TriDel
1. In this appeal filed by M/s. Perfect Electric Concern Pvt. Ltd. being aggrieved with the Order-in-Appeal dated 21-9-1988 passed by the Collector, Central Excise (Appeals) Calcutta the matter relates to the classification of the following products.The appellants had sought to classify all these products under Heading 87.08 of the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as the Tariff). Heading 87.08 cover the following. "Parts and accessories of the motor vehicles of heading numbers 87.01 to 87.05". The Revenue had classified all these products under sub-heading 8536.90. Heading 8536.90 covers "electrical apparatus for switching or protecting electrical circuits or in making connection to or in electrical circuits for example switches, plugs, sockets all kinds (including lamp holders); and starters for fluorescent tubes". Sub-heading 8536.10 covered overload protection or thermal relays, starting relays controls for refrigerating or air conditioning a...
Punjab Wireless Systems Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-06-1997
Reported in: (1997)(93)ELT88TriDel
1. In this appeal filed by M/s. Punjab Wireless Systems Ltd. (TUNWIRE' for short), being aggrieved with the order-in-original dated 3-12-1987 passed by the Collector of Central Excise, Chandigarh, two issues for our consideration are : (1) classification and excisability of electrically connected in-series and encased of Nickel Cadmium (NI-CAD) batteries; and (2) classification and dutiability of microphones. With regard to NI-CAD batteries, it has been contended by PUNWIRE that the process of electrically connecting in-series of the NI-CAD cells/batteries and encasing them for use in the hand-held transreceivers did not amount to the process of manufacture. These batteries were declared by PUNWIRE as telecommunication and transreceiver accessories classifiable under Item No. 68 of the old Central Excise Tariff (as in force prior to 28-2-1986). With effect from 28-2-1986 such batteries were classified under Heading No. 85.29 of the Schedule to the Central Excise Tariff Act, 1985 (new ...
Commissioner of Income-tax Vs. Ghasita Mal Mela Ram
Court: Delhi
Decided on: Feb-06-1997
Reported in: [1997]226ITR239(Delhi)
1. At the instance of the Revenue, in respect of the assessment year 1970-71, the following questions have been referred for the opinion of this court : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding it is a case of constitution of a new firm and not a case of change in the constitution of the firm keeping in view the provisions of section 187(2) of the Income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the deletion of Rs. 1,66,956 by the Appellate Assistant Commissioner being income for the period October 1, 1969, to March 31, 1970 ?' 2. The facts in brief as discernible from the statement of case are these : The assessed carried on two businesses, one in paper and the other in stationery up to the accounting year relevant to the assessment year 1969-70. At that time, the firm consisted of three partners. The firm was dissolved by a dissolution deed March 3...
Nath Bros. Exim International Ltd. Vs. Commissioner of Income-tax
Court: Delhi
Decided on: Feb-06-1997
Reported in: [1997]227ITR635(Delhi)
1. At the instance of the assessee, in relation to the assessment year 1974-75, the following questions have been referred for the opinion of this court : '1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal, was correct in law in holding that the provisions of section 144B of the Income-tax Act, 1961, were applicable to the case 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the provisions of Explanationn 1(iv) of section 153(3) of the Income-tax Act, 1961, were applicable to the case 3. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that weighted deduction under section 35B of the Act was not allowable in respect of freight of Rs. 2,98,550 and insurance of Rs. 5,113 4. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that surtax of Rs. 87,142 deter...
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