Delhi Court February 1997 Judgments

Gem Electro Mechanical Pvt. Ltd. Vs. Collr. of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(93)ELT141TriDel

1. This appeal is directed against Order-in-Appeal dated 9-1-1989 of Collector of Customs (Appeals). The appellants imported a consignment of dumate wire and claimed exemption under Notification 345/86 which allows exemption in case of dumate wire if used in the manufacture of glass to metal seal. The claim was rejected by Asstt. Collector on the ground that appellants are registered for manufacture of lead in wire and that lead in wire and glass to metal seal are two different commodities. Collector (Appeals) upheld the order.2. Arguing for the appellants the ld. Advocate submits that Notification 345/86 grants exemption subject to the condition that in respect of impugned goods "an Officer not below the rank of Joint Director in the Directorate of Industries of the Government of the State or such other specified officer certifies that the goods in question are required for the purpose specified in the Notification and the Importer executes a Bond binding himself to pay on demand dut...

Porritts and Spencer (Asia) Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

1. All these appeals are related to each other and also based on common grounds of appeal and identical facts. All these appeals are, therefore, being decided by this common order for the sake of convenience.2. The assessee and the Department also preferred appeal against the order of the CIT(A) taking various grounds of appeal which are being discussed and decided as under : 3. After hearing the rival parties and examining the relevant documents, reliance upon which was placed by both the parties, the grounds of appeal are being decided as under : 4. The first ground of appeal taken by the assessee is in regard to disallowance of medical reimbursement expenses, group personal accident insurance premium, hospitalisation insurance scheme premium and telephone expenses. The learned Authorised Representative argues that reimbursement of medical reimbursement expenses and group personal accident insurance premium and hospitalisation expenses are not in the nature of perquisites. This grou...

Anant Gupta Vs. Punjab National Bank

Court: Delhi

Reported in: 70(1997)DLT666

M.K. Sharma, J.(1) This order shall dispose of I.A. No. 7883/1996, the application filed by the plaintiff under Order 39, Rules I and 2, Cpc, seeking for an injunction directing the defendant No. 1 to deposit the amount of Rs. 19 lacs with interest accrued thereon till date from the account of late Amar Nath Gupta to the Huf Account No. 4381 under the name and style of 'Amar Nath Gupta & Sons HUF' or the 'Capital Gains Account' of the Huf in the defendant No. 1 Bank and also to restrain the defendant No. 1 by way of an ex parte order from transferring the amount of Rs. 19 lacs with interest accured thereon on till date to any legal representative, their servants, heirs and assigns or any other person. (2) The plaintiff is stated to be a member of Hindu undivided family known as 'Amar Nath Gupta & Sons HUF'. The defendants No. 2,3 and 4 are also stated to be coparceners of the aforesaid Hindu Undivided Family whereas, the defendants Nos. 5,6,7 and 8 are the married sisters of the defend...

Zeenat Kauser Dehlvi Vs. Yunus Dehlvi

Court: Delhi

Reported in: 70(1997)DLT645

M.K. Sharma, J.(1) By this order I propose to dispose of the two applications filed by the plaintiff against the defendant under Order 39, Rules I and 2 of the Code of Civil Procedure praying for Assurance of temporary injunction restraining the defendants, his servants, agents from selling, transferring, alienating, disposing of or creating any third party interest in respect of the property bearing No. Ii, Sardar Patel Marg, New Delhi. (2) The plaintiff instituted the present suit against the defendant seeking for declaration that the plaintiff is entitled to half share in the suit property, namely, Ii, Sardar Patel Marg, New Delhi. (3) The plaintiff is the wife Of the defendant and they were married under the Sunni Muslim Law in July, 1952: At the time of marriage the plaintiff was 16 years old and she went to the marital home of the defendant after the Rukhsati' ceremony which took place on 22nd July, 1953. (4) In or about 1954, the defendant acquired a plot of land at Ii, Sardar P...

C.K. Razdan Vs. Municipal Corporation of Delhi

Court: Delhi

Reported in: 1997IIAD(Delhi)913; 66(1997)DLT471; (1997)ILLJ1057Del; 1997(2)SLJ192(Delhi)

Dalveer Bhandari, J.(1) The pleadings in this case are complete. (2) The controversy involved in the entire case is narrow, and thereforee, I proceed to dispose of this matter at the admission stage. (3) The petitioner who was working as T.B. Health Visitor in the Municipal Corporation of Delhi, was retired after attaining the age of superannuation i.e. 58 years against which he filed a case in the Labour Court. (4) The Labour Court allowed payment of two years wages considering the retirement age of the petitioner as 60 years. (5) The Municipal Corporation Delhi filed a writ petition before this Court and this Court by order dated December 20, 1994 set aside the judgment of the Labour Court. The amount of Rs. 54,556.00 which has been paid by the Municipal Corporation of Delhi on account of wages paid beyond 58 years and up to 60 years, the M.C.D. started recovering this amount from the pension of the petitioner. The petitioner filed the present writ petition before this Court in which...

Porritts and Spencer (Asia) Ltd. Vs. Deputy Commissioner of Income Tax ...

Court: Delhi

Reported in: (1997)58TTJ(Del)195

ORDERC. L. BOKOLIA, A.M. :All these appeals are related to each other and also based on common grounds of appeal and identical facts. All these appeals are, thereforee, being decided by this common order for the sake of convenience.2. The assessed and the Department also preferred appeal against the order of the CIT(A) taking various grounds of appeal which are being discussed and decided as under :3. After hearing the rival parties and examining the relevant documents, reliance upon which was placed by both the parties, the grounds of appeal are being decided as under :ITA No. 3898/(Del)/1990; asst. yr. 1987-88 :4. The first ground of appeal taken by the assessed is in regard to disallowance of medical reimbursement expenses, group personal accident insurance premium, hospitalisation insurance scheme premium and telephone expenses. The learned Authorised Representative argues that reimbursement of medical reimbursement expenses and group personal accident insurance premium and hospita...

Dr. Vinit Suri Vs. Mr. B.P. Saha and Others

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

A.P. Chowdhri, President: 1. Two important questions have been raised in this revision. These are: (i) Whether the Fora constituted under the C.P. Act has power to allow amendment under Order 6 Rule 17, CPC; (ii) Whether the Fora is required to pass a speaking order disposing of the application for amendment. 2. Brief facts in which the above questions have arisen are that Mr. B.P. Saha, complainant for short, filed a complaint against Dr. Vinit Suri and Miss Beena, a nurse, with certain allegations. In the prayer clause it was stated that necessary action may be taken against the said persons and a thorough investigation be made. Notice was issued, opposite party 1 was served and he entered appearance and filed written version to the complaint. An application for amendment was moved alongwith the proposed amended complaint. Copy was given to Counsel for opposite party 1 and he was called upon to file written statement to the amended complaint. On 3.1.96, opposite party 1 filed reply t...

R.K. Seth Wire Industries Vs. Collector of C. Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(94)ELT114TriDel

1. Appellant is absent and is unrepresented in spite of notice of hearing but has sent a request for disposal of the appeal on merits. I have heard Shri V.R. Sethi, JDR and perused the papers.2. Appellant engaged in the manufacture of excisable goods had availed Modvat credit of the duty paid on inputs and utilised the same for paying duty on the finished products. Appeal relates to such clearances which took place at a time when the revised price list lowering the price was under consideration of the proper officer. Subsequently, lowering of the price was approved with the consequence that lesser duty than the duty paid on clearances was actually payable. Hence appellant filed a claim seeking refund of Rs. 44,944.58 under Section 11B of the Central Excise Act (for short, the Act), as having been paid in excess. Out of the alleged excess duty paid, Rs. 35,961.63 had been paid by utilising Modvat credit paid through RG 23A Part II against Modvat credit under Rule 57A of the Central Exc...

Libra Drugs (India) Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(93)ELT454TriDel

1. The Appellants have requested for decision on merits which we proceed to do on hearing Shri M. Ali, ld. JDR.2. The issue involved in this case is whether for the purpose of calculating the value of clearances under notification No. 175/86-C.E., the method prescribed in Section 4 of the CESA should be adopted or whether it should be calculated in terms of a notification such as No.245/83-C.E., dated 13-1-1983 which provides for deduction of statutory discounts of 15% from the value.3. Shri Ali has placed before us a copy of final order No. 3837/96-A, dated 11-12-1996 (M/s. Carewell Pharmaceutical v. CCE) which involved identical issue. In this judgement, the Tribunal had held that in such a situation value has to be determined under the provisions of Section 4 of the Act. Applying the ratio of the decision, we find that the order of the Collector is correct in law. This appeal is accordingly dismissed....

H.E.S. Limited Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(92)ELT205TriDel

1. The appellants imported consignment of "Tritium Luminous Compound Grade-I". They claimed it to be Radioactive Material, and therefore, claimed assessment under 2844.40. The authorities below however held that the impugned goods are classifiable under 3206.42.3. Arguing for the Revenue, the learned DR submits that the goods are luminophores and they are specifically excluded from the purview of Chapter 28 by virtue of Chapter Note 3 of that chapter and therefore, would be correctly classifiable only under 32.06.5. The goods have been declared as "Tritium Luminous Compound". The literature produced indicates that tritium luminous compounds are powders consisting of fine-grain tritium activated zinc sulphide or zinc silicate crystals. Traces of an almost insoluble tritiated polymer layer of high specific activity produces a continuous excitation of the phosphors. The amount of tritium incorporated determines the brightness of the luminous material. It also indicates that all pigments ...