Delhi Court August 1997 Judgments

Jagannath Mehrotra Vs. Union of India and ors.

Court: Delhi

Reported in: 72(1998)DLT117

Anil Dev Singh, J. (1) This is a writ petition where by the petitioner challenges the order of his detention dated July 5, 1997 issued by the Joint Secretary, Government of India, under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (for short 'the Act'). The allegations against the petitioner are as follows : (2) The Enforcement Directorate, Delhi Zone, New Delhi, on an information intercepted one Natwar Dalmia at the Indira Gandhi International Airport. New Delhi, while he was about to board a flight to Singapore. On the search of the person of Natwar Dalmia, Us $ 50,000.00 and Dm l,25,000.00 were recovered. Natwar Dalmia made a statement under Section 40 of the Foreign Exchange Regulation Act according to which foreign currency was purchased by him from the petitioner. As a result of his statement, the premises of the petitioner were searched by the officers of the Enforcement Directorate. The search led to seizure of Rs..23,00,...

Mrs. Saraswati Chaudhry Vs. American Express Bank Ltd.

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

A.P. Chowdhri, President: 1. The original complainant Smt. Saraswati Chaudhry applied for allotment of 200 shares of M/s. Jai Prakash Industries Ltd. on 15.1.1992 in response to right issue. She submitted the application in the prescribed form alongwith a cheque, for Rs. 3.800/- drawn on Bank of India, Asaf Ali Road Branch, New Delhi. The application and the cheque were deposited with the American Empress Bank Ltd., arrayed as opposite party. The issue closed on 31.1.1992. The aforesaid cheque was returned by the American Express Bank with their memo dated 31.3.1992 on the ground that the drawer had not appended her signatures on the cheque. The case of the complainant was that the cheque had been deposited with the opposite party on 15.1.1992 and it was obligatory on the Bank to have returned the cheque within a reasonable time. If the Bank had fulfilled that obligation, the complainant could add her signatures to the cheque and could have taken the benefit of allotment of right share...

Mercantile Credit Vs. Dinesh Gupta

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

A.P. Chowdhri, President: 1. Facts necessary for the disposal of this appeal are that Mr. Dinesh Gupta, Company Secretary, U.P. Minerals Ltd., hereinafter called the complainant, held a credit card issued by Mercantile Credit Corporation Ltd, to be referred to as the opposite party No. 1, since August 90. The card entitled the complainant to various facilities at places specified by the OP including stay etc. at Hotel Regency at Pune. The case of the complainant was that he, alongwith his wife, went on a honeymoon trip and stayed at Hotel Regency, Pune on 2.4.91. They checked out on the following day. The complainant gave the aforesaid credit card but the hotel declined to accept the same, which created a very embarrassing situation. The complainant was forced to sell some of the articles including his wedding ring to meet the hotel expenses. He, accordingly, served a legal notice on the opposite party No. 1 and filed the present complaint on 5.5.93 impleading Hotel Regency as OP-2. Re...

Super House Limited Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(98)ELT700TriDel

1. In this appeal filed by M/s. Super House Ltd. the matter relates to the eligibility of the machine imported -model EL 1250, (sic) to the benefit of exemption under Notification No. 42-Cus, dated 1-3-1978 as amended which provided exemption and concessional rate of duty among others to Hydraulic Automatic Plating Ironing Machine. Under that exemption notification various items as specified in the table annexed to that notification and which were designed for use in the leather processing industries or leather finishing industries or leather goods manufacturing industries or leather footwear manufacturing industries or leather articles manufacturing industries imported were eligible for the concessional rate of Customs duty. The appellants imported the machine which they described in their bill of entry as Hydraulic/Automatic Plating Indus try .Machine STCM (Sycom) Model PL 1250. The goods were examined by the Customs and it was found that the Model No. PL 1250 as declared was correc...

Hindustan Steel Industries Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(162)ELT235TriDel

1. The, facts of the case in brief are that the appellants are engaged in the manufacture of railway track material, namely, M.S. tie bars, cotters and dog spikes. Officers of Central Excise visited the factory and checked the records. The records revealed that during the period 1985-86, the appellants had cleared goods of aggregate value of Rs. 34,30,499.20. The Department alleged that the appellants had manufactured and clandestinely removed excisable goods valued at Rs. 14,03,499.20 involving Central Excise duty of Rs. 66,000/-. The ld.Additional Collector after hearing the contentions of the appellant confirmed the demand for duty as also imposed a personal penalty of Rs. 25,000/- on the appellant. Being aggrieved by this order the appellants have preferred the present appeal before us.2. Shri K.K. Anand, ld. Advocate appearing for the appellant submits that the case is covered against them on merits in terms of Tribunal judgment in the case of Aruna Steel Rolling Mills v. Collect...

Neelam Cable Manufacturing Co. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

1. The first ground raised by the assessee in this appeal relates to confirmation of the additions of Rs. 9,100 and Rs. 10,100 added as unexplained, and non-genuine loans.1.2 Shri N. K. Bagla had deposited Rs. 5,000 in cash on 1st April, 1987, and Rs. 4,100 on 2nd April, 1987, with the assessee-firm. The assessee filed affidavit before the AO in which Shri Bagla had admitted that the aforesaid interest-free loan of Rs. 9,100 was given by him to the assessee out of his savings from salary income. His statement was also recorded by the AO on 7th August, 1989. Shri Bagla in the said statement has once again confirmed the aforesaid facts. It was explained by him that the aforesaid loan was given out of the money brought from his father Shri Tej Bhan who owns agricultural land. The contents of the affidavit and the statement clearly indicate that the assessee has discharged the burden of proving the identity as well as capacity of the depositor. The AO is, therefore, directed to delete the...

Teletube Electronics Ltd. Vs. Commissioner of Income Tax and ors.

Court: Delhi

Reported in: [1998]230ITR705(Delhi)

By The Court 1. As counsel for the respondent has made appearance, in view of the short controversy arising for decision, we have heard the parties finally. 2. Rule DB. 3. The Dy. CIT Range IV passed an order of assessment against the petitioner raising a demand of Rs. 9,53,42,953 on account of income-tax and Rs. 6,81,64,603 on account of interest making a total of Rs. 16,35,07,556. The petitioner has filed an appeal against the order of assessment. The petitioner also moved an application under s. 220(6) of the Act before the AO seeking stay of the demand, so as not to treat him in default in respect of tax forming subject-matter of appeal. The AO has vide order dt. 6th March, 1997 rejected the petitioner's application. The petitioner moved an application before the CIT which has been partly allowed vide order dt. 23rd July, 1997 (Annexure-P6). The CIT directed the petitioner to pay a sum of Rs. 2 crores until the disposal of the first appeal. The petitioner has come up to this Court ...

Neelam Cable Manufacturing Co. Vs. Assistant Commissioner of Income-ta ...

Court: Delhi

Reported in: (1997)59TTJ(Del)474

ORDERB. M. KOTHARI, A.M. :The first ground raised by the assessed in this appeal relates to confirmation of the additions of Rs. 9,100 and Rs. 10,100 added as unexplained, and non-genuine loans.1.2 Shri N. K. Bagla had deposited Rs. 5,000 in cash on 1st April, 1987, and Rs. 4,100 on 2nd April, 1987, with the assessee-firm. The assessed filed affidavit before the AO in which Shri Bagla had admitted that the aforesaid interest-free loan of Rs. 9,100 was given by him to the assessed out of his savings from salary income. His statement was also recorded by the AO on 7th August, 1989. Shri Bagla in the said statement has once again confirmed the aforesaid facts. It was explained by him that the aforesaid loan was given out of the money brought from his father Shri Tej Bhan who owns agricultural land. The contents of the affidavit and the statement clearly indicate that the assessed has discharged the burden of proving the identity as well as capacity of the depositor. The AO is, thereforee,...

Simplex Castings (P) Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(94)ELT502TriDel

1. These appeals arise out of separate adjudication orders passed by the Additional Collector of Central Excise, Indore.2. The brief facts of the case are that the appellants herein are manufacturers of C.I. Ingot Moulds with steel bands. On a visit of the officers to the factory of the appellants on 9th October, 1987, it was found that the assessees had manufactured C.I. Ingot moulds with steel bands falling under sub-heading 8354.00 of the Schedule to the Central Excise Tariff Act, 1985 and cleared them at nil rate of duty under Notification No. 208/83-C.E., dated 1-8-1983 as amended. It was found that steel bands are first manufactured according to specifications and drawings supplied by the customers and subsequently, the steel bands are used captively in the manufacture of C.I. ingot moulds with steel bands. The steel bands had not been declared as a manufactured product by the assessees in their classification lists nor they had paid duty on the steel bands cleared for captive c...

Commr. of C. Ex. and Cus. Vs. Harphool Singh and Bega Ram

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(97)ELT167TriDel

1. This is a revenue appeal against the order-in-appeal dated 28-2-1995 passed by Collector (Appeals), New Delhi seeking for reversal of the order and confirmation of the order-in-original. The case against the respondent that he was apprehended on 7-2-1993 while he was travelling in Haryana State Transport Corpn. bus No. HR-22-6078, while he was going from Hissar to Karanpur. The respondent was searched and from his person was found four gold biscuits, two from his left socks worn with the shoes and tied with plastic tape; marked in circle PMAP and inside SUISSE-10 Tolas 999.0 ESSAYEUR Fondeur, and another two with the same gold biscuits was recovered from right foot marked in circle "credit 999.0 SUISSE and 10 TOLAS ESSAYEUR FONDEUR. The total weight of each gold biscuit was 116.650 gms. and purity of 24 cts. In this way the total weight of four biscuits was 466.600 gms., 40 tolas estimated at Rs. 1,86,000/-. The statement of respondent was also recorded, who explained that he had p...