Delhi Court September 1998 Judgments

Saheli Synthetics Pvt. Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(113)ELT1000TriDel

1. The Department has filed this application seeking rectification of mistake said to have been committed in Final Order Nos. 1584-1590/97-A, dated 31-7-1997. The application was opposed by the appellant in Appeal E/843/90-A.2. The appeals were disposed of in the absence of the appellant, and their counsel and after hearing Shri M. Ali, JDR. We gathered the facts from the order of the lower authority and decided the dispute regarding valuation. On the question of valuation, we took a view in favour of the assessee and consequently proceeded to set aside the impugned order and to allow the appeals. This was done without noticing confirmation of demand on the appellant on allegation of clandestine removal of some processed goods. The Department points out that this aspect was overlooked in deciding the appeal.3. We are satisfied that in the absence of the appellant, the aspect of clandestine removal was not raised before us and, therefore, we could not decide that aspect. The appeals we...

Collector of Central Excise Vs. Unique Sugar Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(107)ELT52TriDel

1. The short point to be considered in this appeal is whether cleaning and maintenance charges w.r.t. the durable and returnable packing are to be included for the purpose of abatement from the value of excisable goods. When the matter was called None appeared on behalf of the respondents. However, in the cross-objections it was submitted by them that the issue involved in this case has been covered by a decision of the Tribunal in the case of Century Spinning and Weaving Mfg. Co. Ltd. 1988 (37) E.L.T. 524 and Real Drinks Pvt. Ltd. v. C.C.E. 1991 (54) E.L.T. 436.2. Shri K. Srivastava, ld. SDR submitted that the Collector (A) has erred in extending the benefit of Notification 313/77 to the cleaning and maintenance charges. He said that the said notification exempts only packing materials and not to these charges.3. We have carefully considered the matter. We find that the charges itself cannot be included in the assessable value in view of the decisions of the Tribunal and the view tak...

Gajjar Industries Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(113)ELT960TriDel

1. The issue involved in both these appeals is the eligibility of goods cleared with the brand name of another person to small-scale exemption.Arguing the appeal, Shri A.C. Jain, ld. Counsel submits that in these cases, the appellants were clearing both goods affixed with the brand name of another person and goods without affixing any brand name. Both the varieties of goods were also sold to the same trader. He explains (and draws our specific attention to para 8 of the impugned order) that demand of duty has been made in respect of goods irrespective of whether affixed with the brand name/trade name or not. He submits that this is a clear error in law. Para 7 of the Notification No. 175/86 excluded only those goods "where a manufacturer affixes the specified goods with a brand name or trade name of another person who is not eligible for the grant of the exemption under this notification." He submits that the goods which were cleared without the manufacturer affixing the brand name of...

Shri Rancho Gianchand Badlani, Vs. Union of India (Uoi) and ors.

Court: Central Administrative Tribunal CAT Delhi

(1) Whether conferment of higher scale of pay as per Second Cadre Review (order dated 18.4.91) for upgraded posts is automatic to the incumbent of the post or the incumbent can claim the benefits from the date his/her appointment is approved by the competent authority after due process of selection? (2) Can respondents' action in prescribing new mode of selection, by order dated 9.9.94/26.9.94, for upgraded post of Additional Director General (ADG for short in grade Rs. 7300-7600) and Deputy Director Generals (DDGs for short in grade Rs. 5900-6700) be declared legally untenable? (3) Whether the respondents have faultered in law by following sealed cover procedure for the purpose of considering applicant's claim for promotion to upgraded post of DDG (in SAG of Rs. 5900-6700)? 3. Applicant was promoted as DDG (functional) in the selection grade of Rs. 4500-5700 on 2.11.87. Respondent No 1 vide its office order dated 18.4.91 revised the pay scale of the post of DDG from Rs. 4500-5700 to ...

Shri Gulab Singh Vs. Union of India (Uoi) and ors.

Court: Central Administrative Tribunal CAT Delhi

1. Applicant, an UDC under Central Ordinance Depot under Respondent No.3, is aggrieved by A-1 order dated 5.5.92 imposing on him the penalty of removal from service. He is also aggrieved by respondents inaction in not disposing of his A-2 appeal dated 15.7.92 against A-1 order.Consequently, he seeks issuance of directions to respondents to quash disciplinary proceedings leading to A-1 order.2. Background facts, necessary for appreciation of the legal issues, are as hereunder: The applicant was served with a major penalty charge-sheet on 17.9.90 alleging that he was absent from duty with effect from 3.6.87 to 29.1.88. An enquiry was conducted under Rule 14 of CCS (CCA) Rules, 1965. The inquiry officer (IO for short) in his report submitted on 30.6.91 found the applicant responsible for both the charges. Besides being absent from duty, the IO held him guilty of disobeying respondents order for not obtaining medical certificate in violation of Rule 3 of CCS (Conduct) Rules, 1965. The app...

Rishab Kumar JaIn Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

1. This is an appeal by the assessee against the order of the CIT (A) dt. 25th Oct., 1989, wherein the assessee has disputed the confirmation of addition of Rs. 45,000 on account of undisclosed cash found during search by way of the following ground : "In the facts and circumstances of the case the CIT has erred in sustaining addition of Rs. 45,000 on account of cash belonging to Sudhir Jain and Smt. Karuna Jain found at the time of search as the income of the appellant. That the assessee had discharged his onus by proving that the amount was received from Sudhir Jain and Smt. Karuna Jain by filing their confirmations, proving their capacity to place the amount at the disposal of the assessee which was further verifiable from the income-tax and wealth-tax records of the above two family members of the appellant." 2. We have heard the assessee's counsel as well as the learned Departmental Representative, but before coming to rival submissions, we consider it necessary to extract brief ...

Shanti Devi Progressive Vs. Assistant Director of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1999)68ITD1(Delhi)

1. This appeal by the assessee is directed against the order of the Commissioner of Income-tax (Appeals)-XVI, New Delhi. It pertains to the assessment year 1993-94.2. Briefly the facts : The assessee is a Society. It was registered on 10-7-1985 with the Registrar of Societies vide No. S-15825. It was also registered under section 12A of the Income-tax Act, 1961 (hereinafter called the Act) on 15-10-1985. Exemption as contemplated under section 80G of the Act was also granted to the assessee from time to time. The society is running two schools in Mayur Vihar styled as Ahicon Public School and Ahlcon Nursery School. The schools are said to be recognised by the Delhi Administration. It was stated that up to assessment year 1992-93 the society had been granted exemption under section 10(22) of the Act. During the relevant year of assessment assessee filed return on Form No. 3A. Exemption was claimed under section 10(22) and alternatively under section 11 of the Act. It was not allowed on...

Rishab Kumar JaIn Vs. Assistant Commissioner of Income Tax

Court: Delhi

Reported in: (1999)63TTJ(Del)236

ORDERI. S. Verma J.M.This is an appeal by the assessed against the order of the Commissioner (Appeals) dt. 25-10-1989, wherein the assessed has disputed the confirmation of addition of Rs. 45,000 on account of undisclosed cash found during search by way of the following ground:'In the facts and circumstances of the case the Commissioner has erred in sustaining addition of Rs. 45,000 on account of cash belonging to Sudhir Jain and Smt. Karuna Jain found at the time of search as the income of the appellant. That the assessed had discharged his onus by proving that the amount was received from Sudhir Jain and Smt. Karuna Jain by filing their confirmations, proving their capacity to place the amount at the disposal of the assessed which was further verifiable from the income-tax and wealth-tax records of the above two family members of the appellant.'2. We have heard the assessor's counsel as well as the learned Departmental Representative, but before coming to rival submissions, we consid...

Collector of C. Ex. Vs. Targof Pure Drugs (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(112)ELT880TriDel

1. This is a Departmental Appeal filed against the order of the Collector of Central Excise (Appeals), Hyderabad dated 17-1-1994 by which the Collector (Appeals) had set aside the order of the Assistant Collector demanding a duty of Rs. 2,14,474/- and imposing a penalty of Rs. 1,000/- on the respondent.2. When the matter was called none appeared for the respondent. Since the matter appears to be covered by earlier decisions of the Tribunal, we took up the matter for disposal on hearing the Departmental Representative.3. The respondents who are manufacturers of P & P Medicaments falling under Chapter 3003.10 of the Schedule to the Central Excise Tariff Act, 85 were manufactured the goods on behalf of loan licensee namely M/s.Pharmasia Ltd. They filed a Classification List dated 4-5-1992 for clearing the medicaments manufactured on behalf of M/s. Pharmasia Ltd. claiming concessional rate of duty of 5% under Notification No. 175/86 on the ground that the clearances of the medicaments...

Collr. of C. Ex. Vs. Naptha Resins and Chemicals

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(113)ELT737TriDel

1. The Collector has filed the captioned appeal being aggrieved by the order passed by the Collector (Appeals). The Collector (Appeals) in the impugned order had held that there is considerable substance in the respondent's argument that the quantum of percentage of synthetic solvent has been arrived at arbitrarily without any basis. There is no technical opinion of Chemical Examiner's report for arriving at such quantum. In the circumstances, the appeal cannot be sustained and is accordingly rejected.2. The facts of the case briefly stated are that the respondents are engaged in the manufacture of polyurethene paints. Classification list of this product was approved under sub-heading 3210.90 and the benefit of Notification No. 52/88, dated 1-3-1988 was allowed by the Asstt.Collector. On review of the approval an appeal was filed before the Collector (Appeals). The Collector (Appeals) upheld the decision of the Asstt. Collector as indicated above.3. Shri H.K. Jain, ld. SDR appears for...