Delhi Court February 1997 Judgments
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Delhi State Industrial Development Corporation Ltd. Vs. Yashpal Dhalla
Court: Delhi
Decided on: Feb-19-1997
Reported in: 1997IIAD(Delhi)428; 1997(1)ARBLR445(Delhi); 66(1997)DLT170; 1997(42)DRJ96
J.B. Goel, J.(1) Suit No. 389-A/85 is a petition under sections 14 and 17 of the Indian Arbitration Act, 1940 (for short the Act) Filed by the above named petitioner for directing the Arbitrator to File the Award and for making the Award rule of the Court, whereas Omp No.28/85are the objections Filed by the respondent under sections 30 and 33 of the Act. The petitioner has not Filed any objections. (2) Briefly the facts are that the petitioner is a Government Company and is entrusted with the development of Industries in the Union Territory, of Delhi and as such they had secured an order for supply of 50,000 sets of Differential Housing Cover and Handles from M/s. Scooter India Ltd., Lucknow. (3) The respondent is an Entrepreneur of the petitioner who agreed to execute the Purchase Order within the date of supply and for that purpose requested the petitioner for grant of Financial assistance of Rs. 6,500.00 for the preparation of Dyes etc. which was granted. Petitioner had also earlier...
Haryana Warehousing Corporation Vs. Deputy Commissioner of Income Tax. ...
Court: Delhi
Decided on: Feb-19-1997
Reported in: (1997)58TTJ(Del)549
ORDERB. S. SALUJA, J.M. :The assessed and the Department have filed these cross appeals against the order of CIT(A), Shimla, dt. 30th June, 1995 on various grounds. Since the appeals were heard together the same are being disposed of by this consolidated order for the sake of convenience.ITA No. 5136/Del/19952. Ground No. 1 urged by the assessed relates to exemption of income of Rs. 8,27,39,992 from trading in wheat under s. 10(29) of the IT Act.3. The assessed is a warehousing corporation set up under the Warehousing Corporation Act, 1962. The assessed showed the following income in the profit and loss account attached with the return :(a) By warehousing charges at Rs. 7,65,76,819;(b) by supervision charges at Rs. 27,01,231;(c) by interest on advances at Rs. 19,90,541 and(d) by surplus on trading of wheat at Rs. 8,27,39,992.The assessed claimed total exemption on the abovementioned incomes under s. 10(29) of the IT Act. The AO, however, accepted that the assessed was the authority con...
Paharia Marbles Industries Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-18-1997
Reported in: (1997)(92)ELT645TriDel
1. The appellants imported 'Saw blades suitable for BRA make marble cutting machine'. The invoice described the goods as of size 3950 x 180 x 3.5 mm covered by 31 segments. The goods were assessed to duty under Heading 82.01 /04 of the CTA and under Heading 51A of Central Excise Tariff for countervailing duty. The importers contested the classification and claimed classification under Heading 82.06 read with Heading 84.45/48 attracting rate of duty under Notification 57/82-Customs and filed refund claim for the differential duty. In support of their claim, they cited an order dated 1-7-1979 of the Appellate Collector of Customs passed in the case of identical goods wherein assessment under Heading 82.01/04 was rejected in preference to classification under Heading 68.01/16(2). Reliance was also placed on an order of the Collector of Customs (Appeals) dated 25-4-1984 holding similar goods in the case of same importers as classifiable under Heading 82.06 read with Heading 84.45/48 read ...
Collector of C. Ex. and Cus. Vs. thermax (P) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-18-1997
Reported in: (1997)(92)ELT692TriDel
1. In this appeal filed by the Revenue, the issue for consideration is whether the bagasse fired boilers were eligible for the benefit of exemption under Notification No. 120/81-C.E., dated 15-5-1981 as amended which among others provided exemption to agricultural and municipal waste conversion devices producing energy. The Collector of Central Excise (Appeals) Bombay relying upon the Board's clarification under F. No. B/36/84-CKI, dated 14-4-1988 had held that the bagasse was an agricultural waste and the appellants (respondents before us) were eligible to claim the benefit of exemption notification No. 120/81. He had in his order cited the Board's instructions dated 14-4-1988. The matter was fixed for hearing on 18-2-1997. No one is present for the respondents M/s. Thermax (P) Ltd., Pune. As the matter is old we are proceeding to deal with the matter on merits after hearing Shri A.K.Agarwal, SDR who is present for the appellant Revenue.2. Shri A.K. Agarwal, SDR submitted that the Bo...
Collector of Customs Vs. V.G.P. Video Vision of India
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-18-1997
Reported in: (1997)LC174Tri(Delhi)
1. This is a Revenue appeal against the order dated 28-7-1989, passed by the Collector of Customs (Appeals), Madras, who has allowed the Collector (Appeals) order and ordered for registration of 'project contract' for import of capital goods required to set up Video software Generation facilities. The respondents had produced the required import licence and also recommendatory letter from the Ministry of Information and Broadcasting, New Delhi. The original authorities had rejected the said request for registration on the ground that Chapter Heading 9801 of CTA extends project rate of duty only for industrial plants or Other specified projects notified by the Government of India, and the project for which the benefit was sought is not an 'industrial plant' to merit registration under project contract regulations. The learned Collector after considering the respondents' plea held that the imported equipment includes colour monitor, Microprocess based video editing system, Dual Channel-...
Bisleri Beverages Private Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-18-1997
Reported in: (1997)(92)ELT429TriDel
1. This appeal arises from the Order-in-Appeal dated 28-11-1989, passed by the Collector of Customs (Appeals), Bombay. The question that arises for consideration in this appeal is the correct classification of imported item described in the Bill of Entry as "Cup Noodle Making plant for dried Cup Type Noodles production capacity 50,000 PCS per 8 Hours". The appellants had imported the said goods under OGL, Appendix I, Part B, Item No. 12(i)(5) of the Import Export Policy, 1985-88, which reads as under : - (v) Macroni, noodles, sphagetti, vermecilli and other paste products manufacturing machinery." The department did not raise nay dispute as regards the import of the item under the said OGL. The appellants had imported the said machinery under the project import. The same was assessed as project import in terms of the Chapter Note 1 and 2 of Chapter 98 and thus it was classifiable under Heading 9801 of the Customs Tariff Act along with benefit of Notification No. 132/85 which exempted ...
J.N. Marshall Pvt. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-18-1997
Reported in: (1997)(96)ELT149TriDel
1. The five appellants are M/s. J.N. Marshall (P) Ltd. (for short, JNM), M/s. J.N.M. Systems & Services (P) Ltd., (for short, JNMSS), M/s.Krohne Marshall (P) Ltd., (for short, KROHNE), M/s. Forbesons Engineers (P) Ltd., (for short, FORBESONS) and M/s. Area Controls (P) Ltd. (for short, ARC A). They have filed these appeals being aggrieved by the order SR No. 172/C. Ex./1988, dated 16-6-1988 passed by the Collector of Central Excise, Pune. The Collector confirmed the demand of Rs. 15,21,214.98, apportioning the unit wise liability as follows : JNM Rs. 9,052.05 He also imposed penalty of Rs. 5 lakhs on JMM under Rule 173Q of the Central Excise Rules, 1944 (for short, the Rules).2. The order was passed on the basis of a show cause notice dated 28-9-1987 issued to the appellants and two other concerns, namely, M/s.Cambridge Instruments (I) Private Ltd. (for short, CAMBRIDGE) and M/s.Spirex Marshall Ltd. (for short, SPIREX) as also the Directors of the various concerns. The dates of in...
Samparan Charitable Trust Vs. Union of India
Court: Delhi
Decided on: Feb-18-1997
Reported in: 1997IIAD(Delhi)366; AIR1998Delhi72; 66(1997)DLT93; 1997(41)DRJ132
C.M. Nayar, J. (1) This petition is directed against the respondents for issuance of a writ of mandamus to sanction and release the second Installment of the Grant to the petitioner Trust and for continuously providing the Grant/assistance in terms of the Scheme as framed. (2) The averments as made are that the petitioner Trust is registered under the Societies Registration Act vide registration No. 3476 and came-to existence on February 21, 1993. The petitioner Trust started 'Samparpan Vikiang Punarvas Kendra' at RAM-RAHIM Dham, 8 Kms from Bahraich on Bahraich-Lucknow Road, U.P. and has also established, recently, another unit at village Bisrekh, Greater Noida, Distt. Ghaziabad, U.P. It is alleged that the Samparan Trust which in itself means dedication, is engaged in providing artificial limbs/calipers/crutches and other aids to the handicapped people and also to rehabilitate by providing them alternative employment. With this aim in view, Samparpan Trust had established a rehabilita...
Hajra Iqbal Memon Vs. Union of India
Court: Delhi
Decided on: Feb-18-1997
Reported in: 1997IIAD(Delhi)441; 66(1997)DLT62; 1997(41)DRJ108
C.M. Nayar, J. (1) The facts as stated in the petition are that the petitioner is a Non Resident Indian residing at Dubai and is a law abiding Indian Citizen. There is no criminal case which is pending against her in this country. The petitioner deposited her Passport bearing No. A-992578 for renewal to respondent No. 3 and she was assured that she would get the passport on June 10, 1996 after renewal. However, the passport was never returned to the petitioner nor any reason for non-renewal was stated.(2) It is further alleged that the petitioner intended to visit India in summer vacation from Dubai along with her children and she could not undertake the journey as her passport was not renewed and returned to her for no reasons nor any reply had been communicated to her by the Authorities. Similar incident had taken place in the year 1994 when passport of the petitioner was illegally retained by the Consulate General of India at Dubai for about a year and subsequently was released. The...
Zile Singh Vs. Municipal Corporation of Delhi and ors.
Court: Delhi
Decided on: Feb-18-1997
Reported in: 1997IIAD(Delhi)730; 66(1997)DLT146
Y.K. Sabharwal, J.(1) The petitioner prays that a writ of mandamus be issued directing the respondents to immediately instal energise the electric connection of the petitioner bearing No. 1503/IP/126566 for industrial power supply and No. 1503/DL/126567 for domestic light/power supply at his premises bearing Khasra No. 443 situated in the Lal Dora Area of the year 1908-09 of Village Neseerpur,Pelhi which is owned and possessed by the petitioner. (2) It is not disputed that the petitioner applied for the aforesaid connections sometime in September, 1989. Admittedly, the sanction was granted by Desu on 4th July, 1991 and the petitioner also made the deposit of the requisite amount on that date itself. It has also been admitted in the counter-affidavit filed by Desu that since the connection was sought in rural area, the expenses for erecting the poles and laying service line were to be borne by the Desu as per commercial practice and thus the estimates for erection of new poles and insta...
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