Delhi Court February 1998 Judgments
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Smt. Krishna Gupta Vs. Commissioner of Income-tax
Court: Delhi
Decided on: Feb-18-1998
Reported in: [1998]231ITR628(Delhi)
R.C. Lahoti, J. 1. The petitioner seeks to lay challenge to an order of assessment dated March 29, 1995, passed by the Income-tax Officer, and the order dated February 21, 1997, passed by the Commissioner of Income-tax (Appeals) whereby he has set aside the assessment order dated March 29, 1995, and sent the matter back for assessment afresh. A preliminary objection has been raised to the maintainability of the writ petition by learned senior standing counsel for the respondents submitting that an alternative efficacious remedy by way of filing an appeal to the Income-tax Appellate Tribunal is available to the petitioner and thereforee this petition is liable to be dismissed at its threshold. 2. Learned counsel for the petitioner has submitted that initially an order of assessment was framed on March 27, 1992, against which the petitioner preferred an appeal and the Commissioner of Income-tax (Appeals) by his order dated August 5, 1992, set aside the assessment order remanding the same...
Radhika Agro Industries Pvt. Ltd. Vs. Paawan Agro Foods Ltd.
Court: Delhi
Decided on: Feb-18-1998
Reported in: 72(1998)DLT84A
D.K. Jain, J. 1. This order will dispose of I.A. No. 6563/94 and I.A. No.8323/94. 2. In a suit for perpetual injunction against the defendant restraining passing off the trade mark of the plaintiff and rendition of account, the plaintiff, engaged in the manufacture and sale of edible oils, has filed an application (I.A. No. 6563/ 94) under Order 39, Rule 1 & 2 read with Section 151, CPC seeking temporary injunction, restraining the defendant, its agents, dealers and all others acting for and on its behalf from manufacturing, selling, offering for sale, advertising, directly or indirectly and dealing in edible oils under the trade mark 'Jiwan Dhara' or any other trade mark identical with or deceptively similar to the plaintiff's said trade mark till the disposal of the suit. 3. I.A. No. 8323/94 has been filed by the defendant under the aforenoted provisions of law seeking a similar temporary injunction against the plaintiff. 4. Briefly stated, the case of the plaintiff is that it is eng...
Anil Mohan Vs. Union of India (Uoi)
Court: Delhi
Decided on: Feb-18-1998
Reported in: 1998(46)DRJ47
K. Ramamoorthy, J.1. The petitioner has prayed for regularising of his service in the second respondent administration. According to him, he was appointed on 04.12.1991 and his service is continued for the last eight years and now on 17.11.1997 his appointment was further extended for a period ending on 30.11.1997. According to him, his appointment has been continued up to 30.11.1997. According to him, he has been serving in the 2nd respondent organisation for 8 years, his service should be regularised.. In the counter the respondents have stated that the petitioner was appointed on adhoc basis and his services were continued so long it was required and the post become vacant and requires to be filled up by resorting to regular appointment procedure. In para 8 of the counter the position as stated by the respondents is in the following manner:That the post again which the petitioner was appointed was a post where vacancy was created temporarily. In 1989, the services of Shri M.R. Rao, ...
iqbal Chand Khurana Vs. Deputy Commissioner of Income Tax.
Court: Delhi
Decided on: Feb-18-1998
Reported in: (1998)61TTJ(Del)183
ORDERM. K. CHATURVEDI, J.M. :This appeal by the assessed is directed against the order of CIT(A), New Delhi, and relates to the asst. yr. 1985-86.2. We have heard the rival submissions. The return was due on 31st July, 1985. It was filed on 30th April, 1986. Interest under s. 139(8) of the Act charged for 8 months. Subsequently, by resorting to the provisions of s. 154 of the Act, interest was charged for 9 months. It was contended that the additional interest for one month cannot be charged by resorting to the provisions of s. 154. The delay was only for the completed 8 months. It was contended with reference to the decisions that interest cannot be charged for less than 30 days.3. Before us, it was argued that if there exist cleavage of judicial opinion over a particular point, s. 154 cannot be resorted to. Our attention was invited on the decision of the apex Court rendered in the case of Poothundu Plantations (P) Ltd. vs . Agrl. ITO : [1996]221ITR557(SC) . In this case, it was held...
Nihon Nirman Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-17-1998
Reported in: (1999)(110)ELT753TriDel
1. The application for waiver of pre-deposit of duty and penalty and stay of recovery thereof arises out of the order of the Commissioner of Central Excise, Jaipur finalising provisional assessment of white cement manufactured by the appellants herein. The appellants had earlier been filing classification lists for white portland cement and the goods were cleared from the factory on payment of duty leviable under sub-heading 2502.90 of the Schedule to the Central Excise Tariff Act, 1985. Under their letter dated 28-9-1991, they submitted a revised classification list effective from 1-10-1991, wherein they described the product as 'Rapid Hardening Portland Cement (White)' under CET Heading 2502.20, claiming such classification in view of the order-in-appeal passed by the Commissioner (Appeals) in the case of another assessee, viz. M/s. J.K. White Cement Works. Pending approval of the classification list with Central Excise authorities, the appellants filed writ petition before the Hon'...
Mittal Appliances Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-17-1998
Reported in: (1998)LC205Tri(Delhi)
1. By the impugned order the Commissioner has denied the benefit of exemption Notification No. 165/90, dated 17-12-1990 in respect of Cupro Nickel and Aluminium Magnesia strips used for the production of coins on the ground that the clearances effected prior to 7-2-1991 i.e., under GP 1 Nos. 5, 6, 34 & 35 are those which are issued even prior to application and issuance of CT 2 Certificate to the Government Mint Hyderabad.3. On perusal of the judgment, I notice that the Commissioner has already dropped the demand for Rs. 40,447/- in respect of GP 1 Nos.36,37,38 & 39 and also demand of Rs. 34,615/- as being time barred.However, he has imposed penalty of Rs. 5,000/-. There is no dispute with regard to inputs having been received under Chapter X from the Government Mint Hyderabad and their obtaining L-6 licence on the ground that he has already granted the benefit in respect of it. However, in respect of the question which he has denied it on the ground that CT 2 certificate was ...
Sanjay Dhawan Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-17-1998
Reported in: (1998)LC416Tri(Delhi)
1. The above appeal has been preferred against the order of the Commissioner of Customs, New Delhi imposing a penalty of Rs. 1 lakh on the appellant herein, in addition to confiscating certain cars imported in the names of different persons.2. The brief facts of the case are that the Directorate of Revenue Intelligence, New Delhi (hereinafter referred to as DRI) received the information that passenger cars of various makes were being attempted to be imported into India fradulently by a group of persons in violation of provisions of I.T.C. Intelligence further revealed that the appellant herein was involved in the clearance of cars imported into India fraudulently by misuse of Transfer of Residence Rules. On the basis of this intelligence, the DRI officers visited the Air Cargo Complex, IGI, New Delhi on 16-9-1994 and identified 13 such cars which were imported and pending clearance. On the same day, the business and residential premises of the appellant was searched and certain docume...
Chawla Trading Company Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-17-1998
Reported in: (1998)(100)ELT213TriDel
1. The above appeal arises out of the order passed by the Collector of Central Excise (Appeals), Chandigarh confirming the order of the Assistant Collector by which classification of the goods in dispute namely 100% polyester yarn falling under sub-heading 5504.29, manufactured out of synthetic waste of silver, was upheld under sub-heading 5504.29 of the Schedule to the Central Excise Tariff Act, 1985 and a penalty of Rs. 1,500/- was imposed upon the appellants. The appellants have asked for a decision on merits and hence we have heard the learned DR and perused the records.2. We find that the Collector (Appeals) has relied upon his earlier order on the question of identical product in the case of the same assessees vide his Order-in-Appeal No. 883/CE/CHD/91, dated 31-5-1991 wherein it was held that the product of the appellants was manufactured out of polyester waste having slubs and since the product is manufactured from polyester fibre, it was classifiable under Central Excise Tari...
Minda Industries and anr. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-17-1998
Reported in: (1998)(77)LC402Tri(Delhi)
1. Appellants are absent in spite of notice of hearing, but have sent a request for decision of the appeals on merits. We have heard Shri M.Ali, JDR and perused the papers.2. Appellants, who were availing the benefit of invoice price procedure, did not collect the amount of duty in addition to the invoice price, but paid duty treating the invoice price as exclusive of duty element and subsequently filed refund claims on the ground that the invoice price was inclusive of duty, that excess duty had been paid and the same should be refunded. The Assistant Collector passed three separate orders rejecting the refund claims and these orders have been confirmed by the Collector (Appeals).3. Certain price has been realised by the appellants under the invoices. The invoices did not indicate that over and above the prices shoivn therein, any amount had been recovered on account of duty. Price lists were not being filed in view of the invoice price procedure which was being availed by the appell...
U.P. State Sugar Corporation Ltd. Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-17-1998
Reported in: (1998)LC111Tri(Delhi)
1. This appeal arises from the Order-in-Appeal dated 25-3-1997 by which the Commissioner (Appeals) has confirmed Central Excise duty of Rs. 32,725/- on the allegation that on perusal of RT-7(C) of the appellants factory for 3/94 it was found that 1500 bags of Brown Sugar of 1989-90 season was processed for which only 1115 qtls of sugar was recovered resulting in loss of 385 qtls of sugar (32.07 qtls storage loss + 352.93 qtls reprocessing loss). It is alleged that this loss was not accounted for to the satisfaction of proper Central Excise officer as they failed to provide secure storage place of the said sugar which resulted in loss on storage and reprocessing. The have contravened the provisions of Rules 47,148 and 173G of Central Excise Rules, 1944.2. It was contended by the appellants before the Commissioner that the Assistant Commissioner in his order had relied on the chemical examiner's report which has stated that 29% loss is very high considering all the aspects of loss in su...
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