Delhi Court February 1998 Judgments

Air Uk Leasing Limited Vs. Union of India and Others

Court: Delhi

Reported in: 1998IIAD(Delhi)309; 72(1998)DLT59; 1998(44)DRJ768; 1998RLR452

ORDERJaspal Singh, J.1. The writ seeks quashing of the order dated November 14, 1996 passed by the Assistant Commissioner of Customs, Air Cargo Unit & New Customs House (respondent No.3) and the consequent distrain/arrest of the Commercial Boeing Aeroplane (737-400 VT MGF MSN 24344) (hereinafter referred to as the Aircraft).2. What is it that has lead to the filing of the writ petition?.What follows is the background.3. Under the provision of Chapter V of the Finance Act, 1989 inland air travel tax is levied on passengers embarking on journeys by air out of India. The tax so. levied is at the rate of 15% of the air fare. It is initially collected by the carrier and is required to be thereafter deposited in the schedule bank by filing T.R. 6 challan Along with the monthly return and the prescribed form. One of such carrier happened to be M/s.Modiluft Ltd. As required, it too collected the tax from the passengers but committed default in depositing the same in the Punjab National Bank no...

Al Mustaneer Establishment for Trade Vs. Varuna Overseas Pvt. Ltd.

Court: Delhi

Reported in: 1998IIAD(Delhi)481; 72(1998)DLT186

ORDERK. Ramamoorthy, J.1. The plaintiff had instituted the suit on 30.5.1981 for the recovery of Rs. 31,57,322.57 against all the defendants and for the recovery of Rs. 3,08,440/- from defendants 17 and 18 in addition to the first relief jointly and severally and payment of interest. 18% per annum from the date of suit till the date of realisation. There are 19 defendants in the suit. The case of the plaintiff could be stated in the following terms.The plaintiff is a Company carrying on business in Saudi Arabia and governed by the laws enforced in the Kingdom of the Saudi Arabia. The plaintiff placed two orders on 22.11.1978 bearing no. 548 of 1978 and 549 of 1978 with the first defendant for the purchase of 1000 metric tons Round bars each. The orders were placed through the agent of the first defendant in Saudi Arabia, who is called M/s. United Arab Agencies. The agent issued indents which contained the following terms and conditions;-(a) The value of each indent was U.S. $34,000/- (...

Shubhi Khandelwal Vs. University of Delhi and anr.

Court: Delhi

Reported in: 1998IIAD(Delhi)75; AIR1998Delhi428; 71(1998)DLT886; ILR1998Delhi461

ORDERDalveer Bhandari, J.1. This appeal is directed against the order of the learned Single Judge dated 11.11.1997 passed in C.W.P.NO.1662/97. The brief facts which are necessary to dispose of this appeal are recapitulated as under:-.2. The appellant, a student of 2nd year B.A. Honours (Philosophy) in the Indraprastha College for Women, fell short of attendance by 3 per cent i.e. 11 lectures over the entire year. She was not permitted to appear in the examination by the respondents because of the shortage of her attendance. The undisputed facts are that for the last about four years, she has been suffering from mental seizure disorders. She received the treatment for tuberculosis of the brain as well as. for neuro-cysticereosis (worm infestations in the brain). The appellant is currently on anti-epileptic treatment for the last about two years. She suffered the last episode of seizure in the month of November, 1996 when her dose of the medicines had to be increased to control further s...

Commissioner of Income-tax Delhi-x Vs. Kashmir Singh

Court: Delhi

Reported in: 1998IIAD(Delhi)90; 72(1998)DLT19; ILR1998Delhi91

ORDERR.C. Lahoti, J.1. By this petition under Section 256(2) of the Income-tax Act, 1961 the Revenue has sought for a direction in the nature of mandamus being issued to the Income-tax Appellate Tribunal to draw up a statement of the case and refer the following questions for the opinion of the High Court arising out of the assessment year 1988-89 :1.'Whether on the facts and in the circumstances of the case, the Hon'ble ITAT has erred in law in deleting the impugned addition of Rs. 1,41,368/- on the ground that the assessor's own trading results for following year were accepted by the Revenue u/s 143(1)(a), in view of the Hon'ble Tribunal's own finding that the results disclosed by the assessed are not open to verification in absence of books of accounts and especially when claimed purchases of Rs. 3,31,851/- from M/S Kapur Plywood Agency were proved to be bogus on records ? 2. Whether on the facts and in the circumstances of the case, the Hon'ble ITAT has erred in law in holding that...

Commissioner of Income-tax Vs. Bhandari Machinery Co. (P.) Ltd.

Court: Delhi

Reported in: (1999)151CTR(Del)334; 72(1998)DLT42; [1998]231ITR294(Delhi)

R.C. Lahoti, J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961, made at the instance of the Revenue seeking the opinion of the High Court on the following question of law arising out of the assessment year 1976-77;'Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in deleting a sum of Rs. 9,964 being 15 per cent. interest paid to the directors and shareholders of the assessee-company, disallowed under Section 40A(8) of the Income-tax Act, 1961 ?'2. The assessed is a private limited company deriving income from property and also business in purchase and sale of machinery parts. The assessee, during the relevant accounting period, made payment of interest amounting to Rs. 66,386 mainly to its directors and shareholders. The Income-tax Officer made a disallowance of Rs. 9,957, i.e., 15 per cent, of the amount of interest paid by invoking the provisions of Section 40A(8) of the Income-tax Act. Before the Income-tax Officer, t...

G.D. Malhotra Vs. Lizu Barbara and Others

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

A.P. Chowdhri, President: 1. Complaint Case C-311 /91 was dismissed by this Commission by order dated 11.6.1993. In Appeal 438/93, the National Commission remanded the case by order dated 6.12.1995 "for the limited purpose of enabling the parties to adduce their evidence restricted to the question as to the nature of the works, if any, that were got done by the appellant herein in the house that was built for him by the respondent Nos. 1 to 3 and the expenditure that was actually incurred on the said work". The parties were to be allowed to adduce oral as well as documentary evidence restricted to the aforesaid question and the State Commission was to submit finding on the basis of the said evidence to the National Commission. After the remand, the complainant filed affidavit dated 25.3.1996 along with a number of documents. Copy of the same was furnished to opposite party 3 who was contesting the case. On 23.7.1996 Mr. Babu Lal, opposite party-3 filed his evidence by way of affidavit ...

Asian Consolidated Indus. Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(76)LC309Tri(Delhi)

1. In both these appeals common question of law and facts are involved, hence they are taken up together for disposal as per law.2. The appellants are engaged in the manufacture of "Empty Tin Containers" and they were availing MODVAT Credit in respect of inputs such as tin plates, aluminium foils, paints and varnishes etc. They were issued with show cause notice dt. 9.6.1994 demanding duty for availing wrongly MODVAT Credit amounting to Rs. 8,29,749/- vide RG-23A, Part II entries No. 834 & 835 dt. 13.12.1993 and entries No. 874 to 877 dt. 18.12.1993 on the strength of Bills of Entry No. 11470 to 11471 dt.29.10.1993 and Bill of Entry No. 11469 dt. 29.10.1993 and Bills of Entry Nos. 11587, 11588 and 11589 all dt. 30.9.1993 respectively. It is alleged that although the above mentioned Bill of Entries cover goods, namely, 'Electrolytic Tin Plate in Coils' which had been cleared from Bombay Port, but however, it appeared from RG-23 Pt. I of the party that the goods namely, 'electrolyti...

L and T Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(101)ELT668TriDel

1. This appeal is directed against the Order-in-Appeal No.R-735-737/B.II, dated 3-1-1991 passed by the Collector of Central Excise (Appeals), Bombay confirming three orders-in-original dated 19-3-1990, 16-4-1990 and 7-8-1990 respectively passed by the Assistant Collector of Central Excise, Bombay.2. The dispute arises on four refund claims filed by the appellant and rejected by the Assistant Collector. According to the law as explained by the Tribunal appellant was required to file three appeals but instead filed one appeal. We are, therefore, treating the present appeal as one filed against the Order dismissing one of the three appeals by the Collector (Appeals). Appellant's representative suggests that this appeal may be treated as an appeal against order dismissing Appeal No. 545/90 filed against the rejection of the refund claim for Rs. 1,41,489.64.3. The dispute arises in regard to charges met by the buyer for inspection of the excisable goods. The lower authorities held that the...

Flakt India Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)LC315Tri(Delhi)

1. The dispute relates to the inclusion of the value of Starters in the value of Industrial Fans manufactured by the appellant and supplied to buyers.2. Appellant has placed before us a copy of Final Order No. 554/96-A, dated 30-1-1996 passed by the Tribunal in another appeal filed by the appellant in Appeal No. E/1719/85-A. In the earlier appeal it was held that the fan is complete without the starter and, therefore, value of Starter cannot be included the value of Fan. Following this decision.We set aside the impugned order and allow the appeal....

Polycoat Powders P. Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(60)ECC641

1. The above appeal arises out of the order of the Collector of Central Excise (Appeals), Bombay by which he has classified the following products: (c) Epoxy powder coating white (General purpose) under Tariff Item 15A of the Schedule to the erstwhile Central Excise Tariff, rejecting the claim of the assessees for classification of these products under T.I. 14-1(5). At the outset, learned Counsel for the appellants, Shri M.P. Devnath submits that the appeal is to be disposed of on the preliminary issue of the order of the Collector passed in terms of Section 35E(2), being passed after the expiry of 1 year from the date of decision by the Assistant Collector while the statutory provision contained in Section 35E(3) of the CESA, 1944 makes it clear that no order passed in terms of Sub-section (1) or Sub-section (2) of Section 35E shall be made after the expiry of 1 year from the date of decision or order of the adjudicating authority. In this connection, he draws our attention to the or...