Delhi Court August 1999 Judgments

Kishan Chand and ors. Vs. Dena Bank

Court: Delhi

Reported in: AIR1999Delhi345; [2000]100CompCas183(Delhi)

S.K. Agarwal, J. 1. This appeal is against the judgment and decree dated 28th September, 1974 whereby Shri P. L. Singla, Additional District Judge dismissed the suit filed by the appellants (plaintiffs) for recovery of Rs. 28,000/- against the respondent (defendant). 2. Brief facts are that the appellants filed a suit on the allegations that, they had given ground floor and second floor of the premises No. 1-C, Ram Nagar, Qutab Road, New Delhi on license to one I. S. Hashanwalia at the monthly rate of Rs. 1800/- for a period of 11 months commencing from 14th September, 1970; on 6th August, 1971 they served a notice on the licensee terminating his license and calling upon him to surrender the vacant possession of the said property by 13th August, 1971 and for payment of arrears of license fee etc. It was further alleged, in the meantime, as the respondent/bank had unauthorisedly entered upon the ground floor of the premises, thereforee, a copy of the notice was also sent to them: respon...

Commissioner of Income-tax Vs. Pesto Chem India Ltd.

Court: Delhi

Reported in: [1999]240ITR672(Delhi)

1. By this application under Section 256(2) of the Income-tax Act, 1961 (for short 'the Act'), the Revenue seeks a mandamus to the Income-tax Appellate Tribunal to refer the following question to this court for opinion : 'Whether, on the facts and in the circumstances of the case, the Income-tax-Appellate Tribunal was justified in deleting addition ofRs. 11,74,000 on the basis of affidavits furnished by the directors which are self-serving documents ?' 2. Having heard Mr. R. D. Jolly, learned senior standing counsel for the Revenue, we are of the view that the proposed question is not a question of law fit for reference to this court. 3. During the course of assessment proceedings for the assessment year 1992-93, while examining the books of account of the assessee, the Assessing Officer noticed that the assessed had shown certain withdrawals by its directors from the petty accounts from time to time to meet the business expenses which were later on re-introduced as cash withdrawals ei...

Charkha Chemicals and Soaps Inds. Vs. Union of India (Uoi) and anr.

Court: Delhi

Reported in: 1999(66)ECC533; 1999LC300(Delhi)

ORDER1. The petitioner has challenged the order dated 22nd December, 1998 passed by the Commissioner, Central Excise (Appeals) on an application under Section 35F of the Central Excise Act, 1944 moved by the petitioner for dispensing with the condition of pre-deposit. From the impugned order it is seen that by one common order, the authority has disposed of similar applications of 11 parties having different facts and different grounds for seeking waiver. There is no discussion of any sort nor there is any reasoning or basis for reaching the conclusion contained in the impugned order. According to the learned Counsel for the petitioner this shows that the order has been passed in a mechanical manner and there is total non-application of mind.2. The Commissioner (Appeals) while exercising power under Section 35F of the Central Excise Act, 1944 acts as a quasi-judicial authority and the statutory function which he has to discharge envisages that the orders should at least show that there...

Satnam Kaur Vs. Mahanagar Telephone Nigam Limited

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

Lokeshwar Prasad, President: 1. The present appeal, filed by the appellant, is directed against an order dated 16.7.1999, passed by District Forum (North West) in Complaint Case No. 01/98entitled Smt. Satnatn Kaur Wadhwa v. Mahanagar Telephone Nigam Limited. 2. The facts relevant for the disposal of the present appeal, briefly stated are that the respondent/M.T.N.L. had issued an advertisement in the leading Newspapers stating therein that whosoever had applied on or before 11.3.1998 for a telephone connection by depositing a sum of Rs. 3,000/-, the telephone connection would be made available to that applicant by the respondent/M.T.N.L. by 31.3.1998. Acting on the above offer of the respondent/M.T.N.L., the appellant deposited a sum of Rs. 3,000/- with the respondent/M.T.N.L. on 11.3.1998 for the installation of a telephone connection at her shop at F-14/47, Model Town, Delhi. As no telephone connection, in terms of the offer, was provided by the respondent/M.T.N.L., the appellant fil...

Haryana Steel and Alloys Ltd. and Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(66)ECC665

1. The impugned order confirms a duty demand of about Rs. 43 lakhs on the appellants and imposes penalties on them and on their General Manager, Shri Chatur Singh.2. Arguing the appeals, Shri A.K.Jain, learned Advocate submits that there is no factual basis to the duty demand. He has also submitted that the adjudication proceedings were conducted in violation of the principles of natural justice. Shri Jain points out that most of the duty demand (over Rs. 40 lakhs) is on account of the dispute regarding clandestine manufacture and clearance of high carbon chrome ingots in the guise of other alloy steel ingots by the appellants. Shri Jain submits that there is no basis at all to this allegation as the appellants did not have the capacity to manufacture high carbon chrome.He points out that the appellants did not have the requisite machinery for the manufacture of ferroy (sic) chrome machinery and that they had submitted before the adjudicating authority that ferro alloys can be produce...

C.C.E. Vs. Mohan Breweries and Distilleries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(67)ECC278

1. This is an appeal filed by the department against the impugned order dated 19.4.95 passed by the Collector (Appeals), Madras.2. Heard Shri Prabhat Kumar, learned SDR for the Revenue. None appeared on behalf of the respondent inspite of the notice.3. The issue is with reference to the determination of the value of the goods which were captively consumed. The Collector (Appeals) in the impugned order has rightly observed that no comparable evidence was brought on record in determining the value of the goods in terms of Rule 6 (b) of the Valuation Rules. Para five of the impugned order is relevant and same is as under:-- The show cause notice proposed to enhance the value in terms of Rule 6(b)(i) of Central Excise (Valuation) Rules ,1975 which take about value of comparable goods produced or manufactured by the assessee or by any other assessee. Therefore, unless the necessary ingredients are brought forward to prove that the goods manufactured by the organised sectors, whose price is...

A.K.G. Acoustics (India) Ltd. and Vs. C.C.E. and anr.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(67)ECC139

1. These are two interconnected appeals which are heard together since common issues have been raised in both the appeals.2. We have heard Shri V. Lakshmi Kumaran, Ld. advocate for the appellants and Shri P.K. Jain, Ld. SDR for the respondent Collector. Appeal No. E/742/98-A A.K.G. Acoustics (India) Ltd. v. C.C.E., Allahabad 3. M/s. AKG Acoustics (India) Ltd. are engaged in the manufacture of microphones, microphone capsules and telephone capsules. They import the components for the manufacture of microphone capsules. Certain other parts are procured locally. AKG Acoustics (AKG for short) had also entered into an agreement with M/s. Versat Electronics Pvt. Ltd. (Versat for short), an independent manufacturer, for the manufacture and supply of microphones with the brand name of AKG. The purchase of the microphones, according to the appellants, is on outright price at mutually agreed upon prices. Versat placed a bulk order for purchase of more than 10,000 pieces of microphone capsules f...

Collector of Cus. and C. Ex. Vs. Modi Surgi-chem Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(66)ECC118

1. Ld. Collector (Appeals) in the impugned order had held that under the facts and circumstances of the case, the appellant's product "Swabs is properly classifiable under Heading 96.03 provided it is made from Carded Cotton in the form of sliver. As such the impugned order classifying it under Heading 56.01 as articles of cotton wadding is set aside. Being aggrieved by this order, Revenue has filed these two appeals.2. The facts of the case in brief are that the respondents herein manufactured exscisable goods. They filed a classification list for their products namely Cotton Swabs and claimed classification thereof under Chapter Heading 96.03. The Department alleged that identical goods manufactured by M/s. Johnson & Johnson were classifiable under chapter sub-heading 5601.00 of the Central Excise Tariff. A SCN was issued to the respondents herein asking them to explain as to why Cotton Swabs manufactured by them should not be classified under Chapter sub-heading 5601.00. In rep...

Simplex Engg. and Foundry Works Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(67)ECC112

1. These are two appeals filed by M/s. Simplex Engg. & Foundry Works Ltd. in which the matter relates to the classification of Grab Buckets and Cram Shells. The appellants had sought classification of the same under Heading No. 84.28 of the Central Excise Tariff which covers "other lifting, handling, loading or unloading machinery (for example lifts, escalators, conveyors, teleferies)." The Collector of Central Excise (Appeals), Indore in the impugned order after referring to the Product Literature, Webseter's Encyclopedia had confirmed the view taken by the Asst. Collector of Central Excise, Bhilai that the goods were rightly classifiable under Heading No. 84.31, which covered "parts suitable for use solely or principally with the machines of Heading No.84.25 to 84.30" 2. We have heard Ms. Reena Khair, Advocate for the appellants and Shri Jagdish Singh, JDR for respondents/Revenue.3. We have carefully considered the matter. We find that under Heading No. 84.28 complete machinery ...

Nachiketa Strips and Tubes Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(114)ELT729TriDel

1. The ld. Counsel for the applicants, Shri V. Lakshmikumaran arguing the stay petition submits that the applicants had filed connected appeal from the Order-in-Original dated 26-3-1998 passed by the Commissioner of Central Excise, Chandigarh, by which duties were confirmed against six assessees including the appellants (applicants).The ld. Counsel submitted that out of the six assessees, five had filed appeals before the Tribunal along with the petitions for grant of stay.He draws our attention to the Tribunal's Stay Order Nos. 33-34/99-B1, dated 6-4-1999 in which the stay petitions of two of the said assessees, namely, Bindal Steel Tubes Ltd. and M/s. Samana Steels Ltd. were allowed unconditionally on the ground that prima facie no wilful statement or suppression of facts or contravention of rules with intent to evade payment of duty had been committed by the applicants/appellants. He also draws attention to the further Stay Order Nos. 54-55/99-B1, dated 17-5-1999 passed by this Tri...