Delhi Court August 1999 Judgments
Home Cases Delhi 1999 Page 8 of about 321 results (0.017 seconds)H.C. Chopra (Retired) (Col.) and anr. Vs. Shri V.C. Mehra
Court: Delhi
Reported in: 1999VAD(Delhi)574; 81(1999)DLT937; 1999(51)DRJ156
ORDERVikramajit Sen, J.1. This application under Section 8(1) of the Arbitration and Conciliation Act, 1996 (hereinafter referred to as 'the Act') has been filed in a suit for dissolution of an unregistered firm and for rendition of accounts. Plaintiff Nos. 1 and 2 and the Defendant are the erstwhile partners of this firm. Reliance has been placed by the Learned Counsel for the Defendant/Applicant on a decision of the Apex Court in Smt. Premlata and another Vs . M/s. Ishar Dass Chaman Lal and Ors., : [1995]1SCR168 . By way of answer the learned counsel for the Plaintiffs has cited a decision of this Court in Kanahi Ram Vs . Kartar Singh : 72(1998)DLT740 . 2. The Partnership Deed itself contained the following clauses : 'Any dispute and difference and questions arising in connection with the partnership or this deed or any affairs or the partnership between the partners or between any of them and the legal representatives of the others or between their respective of the others or betwee...
Tag this Judgment!Commissioner of Inocme Tax Vs. Nagrik Hotel (P) Ltd.
Court: Delhi
Reported in: (1999)157CTR(Del)470
ORDERBy the Court:By this application under section 256(2) of the Income Tax Act, 1961 (for short 'the Act') the, Revenue seeks a direction to the Tribunal to state the case and refer the following questions, in respect of assessment year 1992-93, for the opinion of this Court:'(i) Whether, on the facts and in the circumstances of the case, Hon'ble Tribunal is correct in restoring the matter back to the assessing officer on the issue regarding addition of Rs. 17,98,636 being amount of addition made on account of unexplained investment under section 69 of the Act in the property bearing No. 50, Arakashan Road, Pabarganj, New Delhi.(ii) Whether the Hon'ble Tribunal ought to have considered following facts before setting aside the above issue :(a) The Valuation Officer submitted his valuation report after taking physical inspection of the property vide report dt. 28-2-1995, and after considering the submission etc. made before him by the assessee.(b) The original building was three storey...
Tag this Judgment!Escorts Jcb Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2001)(78)ECC310
1. Appellant, M/s. Escorts JCB Ltd. are engaged in the manufacture of Excavators Loaders. Central Excise Officers of Anti Evasion Branch, Faridabad visited their premises and came across some invoices.Insurance policies taken out from the appellants premises showed that goods sold by them were insured with National Insurance Company Ltd. till the goods reached buyers premises. On that basis it was held that property in the goods sold did not pass from the appellants to the buyer till the goods reached the premises of the buyer. So the value of the goods at the place where it was sold should be the basis for assessment to duty under Central Excise Act. Assessments were not made taking note of the said value upto the date of inspection by the authorities. It was also found that towards transit insurance charges .40% of the invoice value was realised while .13% alone was actually spent towards insurance charges. On this ground show cause notice dated 24-3-1998 was issued to the appellant...
Tag this Judgment!Wadco Schlegal Automotive Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2000)LC261Tri(Delhi)
1. By the impugned order, the Commissioner of Central Excise has confirmed a duty demand of Rs. 47,21,2607- against M/s. TIL Ltd., and has imposed a penalty of equivalent amount on the company and he has imposed a penalty of Rs. 5 lakhs on Shri S.K. Dutta, Accounts Manager of the company under Rule 209A of the Central Excise Rules. Penalties of Rs. 2 lakhs each have been imposed on the other 3 appellants under Rule 209A of the Central Excise Rules. The duty demand relates to clearances of DG sets (electric generating sets) cleared to 12 customers without payment of duty during the period August 1991 to March 1994, holding them to be excisable goods falling for classification under CET Sub-heading 85.02 attracting duty at the appropriate rate provided under the Heading. The land, building, plant and machinery of M/s. TIL Ltd. has been confiscated with an option to redeem the same on payment of a fine of Rs. 10 lakhs. DG sets found inter alia in the premises of M/s. Wadco Schlegal Autom...
Tag this Judgment!Dcl Polyester Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2000)LC792Tri(Delhi)
1. The issue involved in this appeal filed by M/s. DCL Polyester Ltd. is whether the impugned goods cleared by them are Polyester Chips falling under Heading 39.07 of the Schedule to the Central Excise Tariff Act as decided by the Collector or are Polyester Chips Waste classifiable under sub-heading 3915.90 and eligible to benefit of Notification No. 53/88-C.E., dated 1-3-1988 and 14/92-C.E., dated 1-3-1992.2. Briefly stated the facts are that the appellants manufacture Polyester Polymer Chips by the process of esterification of Purified Terephthalic Acid (PTA)s and Mono Ethylene Glycol (MEG). After the manufacture, the polyester chips from silo are fed Pneumatically to Chips Bagging silo where chips are bagged by semi-automatic bagging machine. There is some spillage during the bagging operation and these are collected as sweeping. Further, when the bagged polyester chips are fed into the filament yarn plant for manufacture of polyester filament yarn, some chips, not accepted by the ...
Tag this Judgment!Hanumant Cement P. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1999)(114)ELT723TriDel
1. Predeposit of Rs. 12 lakhs towards duty and Rs. 1 lakh towards penalty within a period of 8 weeks had been directed vide Stay Order Nos. S/205-208/99-NB(DB), dated 25-5-1999 [1999 (113) E.L.T. 343 (Tribunal)]. The applicant had made partial predeposit and moved the above mentioned miscellaneous application for extension of time; however, learned Counsel for the applicant submits that yesterday the balance predeposit amount has already been paid and he prays for condonation of delay of 34 days in complying with the stay order. The prayer is opposed by the learned DR.2. Having regard to the facat that it is not a very long delay, we condone the same, note compliance and dismiss the miscellaneous application as infructuous....
Tag this Judgment!S.P. Mehta Vs. Cc
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2000)(88)LC281Tri(Delhi)
1. The issue involved in the present appeal filed by Shri S.P. Mehta is the valuation of the car imported by him.2. Briefly stated the facts are that Shri Mehta imported a Nissan Sunny car 1990 in 1996. According to purchase order dated 11.6.1990, issued by Nissan U.K. Ltd., the price of car was $6561 FOB. The Assistant Commissioner assessed the car to duty by taking price as $ 8599 based on Parker's Car Price Guide and allowed a discount of 15%. He further allowed a depreciation of 58% on the discounted price and after adding freight and insurance, the assessable value arrived at was Rs. 1,95,852/-. The Assistant Commissioner's findings are that the purchase order is not the invoice from the manufacturer; the discount of $ 175 has been extended without indicating the basis thereof; the invoice does not show the price at which car is ordinarily sold in the course of international trade and, therefore, the assessable value was determined on the basis of value given in Parker's Car Pric...
Tag this Judgment!Basti Sugar Mills Company Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2000)LC602Tri(Delhi)
1. The issue involved in this appeal filed by M/s. Basti Sugar Mills Co. Ltd. is whether the overhead Crane unloader has been manufactured by them and whether it is excisable goods.2. Shri P.K. Sahu, ld. Counsel submitted that the Appellants had ordered complete overhead unloader with M/s. Mahashakthi Machines Pvt.Ltd. who had charged them separately for the various parts and labour charges; that the crane was installed and erected in their premises by M/s. Mahashakthi Machines Pvt. Ltd.; that no evidence was brought on record by the Revenue that after purchasing the parts of the crane, it was installed and erected by the Appellants. He further submitted that after erection and installation of the crane it becomes immovable property as it cannot be as such brought to the market for being bought and sold. It has to be dismantled and then again the parts have to be assembled and installed. His contention is that if the process of assembly has been considered to be manufactured and secon...
Tag this Judgment!Hindustan Zinc Limited Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2000)(119)ELT467TriDel
1. The matter was posted for hearing stay Application. However, with the consent of both the sides the appeal itself was taken for decision.Accordingly the recovery of demand is stayed.2. The issue involved in this Appeal filed by M/s. Hindustan Zinc Limited is about the excisability and classification of Silver Chloride manufactured by them.3. The Commissioner, in the impugned order dated 29-10-1997, has confirmed the demand of Central Excise Duty amounting to Rs. 1,62,56,434/-, holding that Silver Chloride is a chemically defined compound containing more than 50% of Silver Chloride; that the impugned product is classifiable under Heading 28.43 of the Schedule to the Central Excise Tariff Act; that there is a particular variety of Silver Chloride which is being used in the production of pure silver and the silver chloride does not exist in one variety, rather it exists in several modifications differing in behaviour towards light and in their solvency in various solvents; that as men...
Tag this Judgment!Kishan Chand Garg Vs. Customs and Central Revenue Building
Court: Delhi
Reported in: 1999VIAD(Delhi)163; 83(2000)DLT23; 2000(67)ECC352
ORDER1. This is an application for grant of bail under Section 438 Cr. P.C.2. Learned counsel for the respondent states that the complaint under Section 135 of the Customs Act has already been filed before the trial court. Learned counsel for the petitioner states that the petitioner shall appear before the trial court on the date fixed for his appearance and apply for a regular bail and till then anticipatory bail may be granted to the petitioner for a duration, which may last up to the date on which his bail application to be filed under Section 437 Cr. P.C. is disposed of or even few days thereafter to move the Court of Sessions, if he so desires. This bail petition is pending since 17th July, 1998. It is undisputed that the petitioner's real brother was also arrested in the matter and he has been admitted on bail by this Court vide orders dated 6.8.1998 passed in Crl. M.(M) No. 1973/98. Relying upon the decision rendered by the Supreme Court in K.L. Verma v. State and another 1998 ...
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