Delhi Court September 1997 Judgments

M.V. Madhusudan Reddy Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(98)ELT514TriDel

1. In this appeal filed by Shri M.V. Madhusudan Reddy, the matter relates to the import of Cassette Player. The appellant had imported a Cassette Player in contravention of the Import Trade Control Regulations. The same was released by the Customs Authorities on caution and on payment of the customs duty. The appellant had prayed that as the Cassette Player was received as a gift, the duty amount of Rs. 1203/- be refunded back to him.3. We have carefully considered the matter. We find that the Cassette Player had been imported in contravention of the I.T.C. Regulations. No penalty was imposed by the Customs Authorities and only the applicable customs duty was charged. There was no exemption in favour of the goods received as gift beyond the monetary limit.4. The Collector of Customs (Appeals), Bombay, in Para 6 of his order had observed as under : "Looking to the fact that the lower authority has already been extremely just and fair by given a mere caution to the appellant, and allowi...

Max India Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(112)ELT529TriDel

1. The captioned seven appeals arise out of two ciders. Three Appeals (E/1152-1154/93), have been filed by the Assessee, against denying them the benefit of Modvat credit on the waste material holding that the benefit extended by Rule 57D of the Rules would not be available to the assessee on granules obtained on recycling of waste, inasmuch as granules are by themselves the finished product and cannot be termed as waste to attract the provisions of Rule 57D. Three Appeals (Nos.E/1360-1362/93) have been filed by the Department against the same impugned order on the ground that the Appellate Authority has not properly interpreted the spirit of Rule 57D of Central Excise Rules, 1944 inasmuch as she has held only that part of the credit of duty not the inputs which were used in the manufacture of waste which as recycled for the manufacture of the granules will be disallowed. It has also been prayed that Rule 57D was on attracted and that Rules 57D and 57F (as it then was) should be read ...

Commissioner of Income Tax Vs. Modi Rubber Ltd.

Court: Delhi

Reported in: [1998]230ITR817(Delhi)

By The Court 1. This is an application under s. 256(2) of the IT Act, 1961, filed by the Revenue seeking a mandamus to the Tribunal for drawing up a statement of case and referring the following two questions for the opinion of the High Court : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing interest of Rs. 40,67,364 due from Bombay Tyre International Ltd., in spite of the fact that the deduction was actually waived off by directors in 1986 (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that for the purpose of applying r. 6D a disallowance should have been made by aggregating expenditure incurred on various tours undertaken by an employee in a year' 2. So far as question No. 1 is concerned the brief relevant facts are that the assessed had sold goods to Bombay Tyre International Ltd. The purchaser did not promptly pay the sale price. Consequently, the price of the goods becam...

Delhi Development Authority Vs. Virender Kumar Tyagi

Court: Delhi

Reported in: 1997VIAD(Delhi)41; 70(1997)DLT38; 1997(43)DRJ91; [1998(79)FLR926]; 1997RLR662

Mahinder Narain, J. (1) ADMIT.(2) There is a short point involved in this appeal, and we proceed to dispose of this appeal.(3) We have heard both the counsel, particularly on what is stated in pages 38 and 39 of the appeal record. Page 38 contains a letter dated 27.7.1995, which reads as under:- Delhi development Authority (FINANCE & EXPENDITURE) No. F.64(1)91/Pt.II/610/11/ Dt : 27.7.1995. THE Assistant Accounts Officer, MECHANICAL& Workshop Division, D.D.A.,New Delhi. SUB:Control over expenditure on overtime allowance. REF:Your letter No. 86(6)M&WD;/A/DDA/95-96/668 F.M.has decided that overtime allowance henceforth will not be paid to Shri V.K. Tyagi, staff car driver (W/c regular) working as Legal Assistant in diverted capacity vide E.O. No. 4705 dated 3.11.89 till the final disposal of his Court case which is going on. FURTHER the decision regarding recovery of overtime allowance already paid to him will be taken on conclusion of the court case. sd/- (R.D. Gupta) Sr. A.O. (F&...

Oriental Chemical Industries Vs. Income Tax Settlement Commission and ...

Court: Delhi

Reported in: (1998)145CTR(Del)529

ORDERBY THE COURT :Counter is being filed today. Copy has been delivered to counsel for the petitioner.On a prayer made by Mr. Jolly, the counter is permitted to be filed in the Court and is taken on record.With the consent of the learned counsel for the parties, the petition is heard finally.Rule D.B.2. On 3rd September, 1994, the petitioner-assessee made an application for settlement of cases in the Settlement Commission under s. 245C of the IT Act, 1961. The Settlement Commission called for the report of the CIT. After the filing of the application by the assessee-petitioner the first date of hearing appointed by the Settlement Commission was 4th April, 1996. On a prayer made by counsel on behalf of petitioner, the hearing was adjourned to 12th April, 1996. In between the petitioner-assessee was provided with a copy of objections of the CIT on 9th April, 1996. The objections filed by the CIT ran into about 54 pages. On 11th April, 1996, an application for adjournment (Annexure P.18)...

Commissioner of Income Tax Vs. Modi Rubber Ltd. (No.1)

Court: Delhi

Reported in: (1998)148CTR(Del)448

R.C. Lahori, J.1. This is an application under section 256(2) of the Income Tax Act, 1961, filed by the revenue seeking a mandamus to the Tribunal for drawing up a statement of case and referring the following two questions for the opinion of the High Court : '(i) Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was justified in allowing interest of Rs. 40,67,364 due from Bombay Tyre International Ltd., in spite of the fact that the deduction was actually waived off by directors in 1986 (2) Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was justified in holding that for the purpose of applying rule 6D a disallowance should have been made by aggregating expenditure incurred on various tours undertaken by an employee in a year ?'2. So far as question No. 1 is concerned the brief relevant facts are that the assessed had sold goods to Bombay Tyre International Ltd. The purchaser did not promptly pay...

Lml Ltd. Vs. Ved Prakashcase

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

A.P. Chowdhri, President: 1. Neither me appellant nor the respondent appeared when this appeal came up for hearing. We have carefully gone through the records and proceed to dispose of the appeal. 2. Mr. Ved Prakash, complainant for short, applied for 25 equity shares offered by M/s. LML Limited as right issue. The complainant was stated to have deposited Rs. 125/- in cash alongwith application for allotment with Bank of Tokyo Ltd., Sansad Marg, New Delhi. He failed to receive any allotment advice. He wrote four letters from September, 1992 to October, 1994 but failed to receive any reply. The complainant, accordingly/filed the complaint for a direction to the opposite party to allot 25 equity shares or pay the price thereof @ Rs. 135/- per share alongwith costs and compensation of Rs. 1.500/-. 3. M/s. LML Limited, which was arrayed as opposite party, failed to appear. The complaint was allowed by order dated 29.9.1995 by District Forum-II directing the opposite party to issue 25 equit...

Asha Enterprises Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(100)ELT411TriDel

1. This appeal is directed against order-in-appeal dated 19-2-1990 passed by Collector (Appeals), Calcutta.2. The Appellants have imported magnetic sine table. This was assessed to duty under C.T.H. 8479.89. Subsequently appellants filed refund claim claiming that the goods were actually classifiable under Heading 85.05 and description of goods as "Magnetic Sine Table having individual function" was forced on them by the Customs Authorities who assessed the goods under Heading 79.89. Collector (Appeals) upheld the order of the Assistant Collector rejecting their claim on the ground that there is no evidence that appellants were forced to give description of goods as magnetic appliances having individual function.2. None appeared on behalf of the Appellants when the matter was called. However, they have asked for decision on merits. The ld. DR submits that once the goods are described as magnetic appliances having individual functions they would be classifiable under Heading 84.79 and ...

S.S. Miranda Limited Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1988)LC166Tri(Delhi)

1. The above appeals relate to the classification of "Tool bit blanks" manufactured by the appellants herein and are hence taken up and disposed of by this common order.2. The appellants purchase round bars and square bars of special steels (Alloy steels), subject them to heat treatment, polish and clean them and then cut them to specific sizes. The customers of the appellants carry out processes such as grinding, edge sharpening, grooving etc.after which they acquire working edges and working sides and these are then used on machines and lathes for cutting purposes. The assessees claimed classification of the product under Heading 72.09 up to 1-3-1988 as 'bars (including flats) and Rods (including wire rods) of iron and steel, rolled, forged, extruded, formed, finished, whether in straight lengths or in coils...', and under Heading 72.28 as 'Other bars and rods of other alloy steel...' or alternatively under Heading 72.24 as 'Semi-finished products of other alloy steel after 1-3-1988...

Bombay Soap Factory Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(117)ELT600TriDel

1. Appellant engaged in the manufacture of soap on its own and as job worker of other concerns including M/s. Hindustan Lever Ltd. filed price lists claiming various deductions including deduction on account of bank charges in respect of collection of sale proceeds of excisable goods and discount on account of damages. Assistant Collector rejected the claim under these two heads and the Collector (Appeals) confirmed the rejection. We are in this appeal not concerned with other claims adjudicated upon. Hence the present appeal.2. Order passed by the Assistant Collector makes it clear that bank charges referred to in the price list relate to bank charges for collection of sale proceeds. Tribunal in Hindustan Lever Ltd. v.C.C.E., 1996 (12) RLT 619 has held that the ratio in MRF judgment, 1995 (77) E.L.T. 433 (S.C.) relating to interest on receivables would apply to bank charges for collection of sale proceeds. We, therefore, find that the lower authorities were in error in rejecting the ...