Delhi Court October 2000 Judgments

The Bank of Rajasthan Ltd. Vs. Sh. Pala Ram Gupta and anr.

Court: Delhi

Reported in: AIR2001Delhi58; 2000(57)DRJ863

ORDERK.S. Gupta, J. 1. Plaintiff filed this suit, inter alia, alleging that it is a banking company having its registered office at Clock Tower, Udaipur (Rajasthan) and a branch office at 82, Janpath, New Delhi. Plaint has been signed, verified and suit instituted by L. N. Sapra (Manager of the said branch) who is the principal officer and also holds power of attorney in his favour. Defendants who are the owners of plot No. G-39, Green Park, New Delhi, wanted to construct a building thereon. They approached the said branch of plaintiff-bank for grant of loan being short of funds. Bank agreed to advance loan of Rs. 75,000/- to them on the terms and conditions set out in the letter dated 25th August, 1975, salient features of this letter have been given in sub-paras (a) to (i) of para 4 of the plaint. It is further alleged that defendants on 3rd September, 1975 created equitable mortgage of the property to be constructed on said plot G-39, Green Park by depositing title deeds with the sa...

Hotz Hotels Pvt. Ltd. Vs. Commissioner of Income-tax

Court: Delhi

Reported in: (2001)164CTR(Del)319; [2001]248ITR647(Delhi)

Arijit Pasayat, C.J. 1. In these two cases, at the instance of the assessed, the following question has been referred for the opinion of this court under Section 256(1) of the Income-tax Act, 1961 (in short, 'the Act'), by the Income-tax Appellate Tribunal, Delhi Bench-C (in short, 'the Tribunal') : 'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the relief under Section 80M given to the assessed originally was a mistake rectifiable by the Income-tax Officer under Section 154 of the Income-tax Act, 1961 ?' 2. The above being the position, our judgment shall govern each of the two cases, i.e., I. T. R. Nos. 128 and 129 of 1978. 3. The factual position as indicated in the statement of case is as follows : 4. For the assessment years 1968-69 and 1969-70, the assessed, a private limited company, filed its returns of income showing loss of Rs. 54,055 and Rs. 1,14,945, respectively, in respect of incomes from (a) interest on securities, (...

Aren Co. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(128)ELT223TriDel

1. This appeal has been filed by the appellants against the impugned order dated 5-12-1990 passed by the Collector (Appeals) vide which he had confirmed the order-in-original of the Deputy Collector of Customs who confiscated their goods and imposed penalty of Rs. 50,000/- on them.3. The appellants filed Bill of Entry No. 13/86 dated 2-1-1986 for the import of 214 resin green packages, 32 resin black packages and 20 resin red packages weighing 4708 kgs, 1280 kgs and 800 kgs respectively. They also filed invoice and transit certificate both dated 21-12-1985 along with their import licence dated 9-9-1985. But on weighment the weight of the consignment was found to be more than the weight declared by them in the Bill of Entry. The assessable value of the goods was accordingly then changed by the Customs authorities. It was also found that the appellants had balance of Rs. 51,800/- to their credit in the import licence which was submitted by them along with the invoice and transit certifi...

Commissioner of Central Excise Vs. P.A. Times Industries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(130)ELT258TriDel

1. The respondents herein are engaged in the manufacture of various types of watch and clock parts falling under Chapter 91 of the Schedule to the CETA, 1985. They filed a declaration dated 1-5-95 with the office of the jurisdictional Range Superintendent in which they classified Electronic Circuit Board (ECB) under CET sub-heading 9114.00 as 'parts of Electronic Quartz Analogue Watches' attracting Central Excise duty at the rate of 10% ad valorem. On scrutiny of the declaration, the Department was of the view that ECBs fall for classification under CET sub-heading 8542.00 attracting duty at the rate of 20% ad valorem in view of Note l(g) of Chapter 91. Hence a show cause notice proposing classification of ECB under CET sub-heading 8542.00 and proposing recovery of differential duty of Rs. 6,57,450/- on ECBs cleared during the period 1-11-96 to 31-1-97, was issued on 27-5-97. Three more show cause notices were issued for recovery of differential duty for subsequent periods. All four s...

C.C.E. Chandigarh Vs. M/S. Bakeman'S Industries Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. M/s. Bakeman's Industries Ltd.(Soap Division), Bahadurgarh manufacture 'soaps' falling under Chapter sub-heading 3401.11 of the Schedule to the Central Excise Tariff Act, 1985. They were availing the benefit of money credit facility under Notfn. No.46/89-CE (NT) dated 11.10.89 on inputs viz., `Neem Oil' and credit so availed was being utilised towards payment of Central Excise duty on their final product--'soaps' in terms of Rule 57-N of Central Excise Rules, 1944.2. The Notfn. No.46/89-CE(NT) dt. 11.10.89 was rescined vide Notifn.No.16/96-CE(NT) dated 23.7.96 and consequently, the benefit of the money credit stood withdrawn with effect from this date. The party was however, having a balance of money credit amounting to Rs.7,76,99.17 unutilised on this date. Vide their letter dt.23.7.96 addressed to the Asst. Commissioner, they requested for permission to utilise the utilised credit which was rejected by the Asst. Commissioner vide his letter dt. 21.2.97. The party filed a Writ Pet...

M/S. Polymer Papers Ltd. Vs. C.C.E. New Delhi

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. The appellants were issued three Show Cause Notices dt. 31.10.95, 16.11.95 and 14.12.95 by the Asst. Commissioner of Central Excise Division-I, Faridabad. In these notices, it was alleged that they had cumulatively availed modvat credit totally amounting to Rs.31,325/- on certain invoices issued by the dealers which did not contain correct and full details of manufacturers/dealers/suppliers; that these invoices did not have 'Duplicate for Transporter' pre-printed and that the serial nos. were also not printed in these invoices (old S.Nos.were rubbed with fluid and another serial nos. were put and both were visible). Consequently, they were called upon to show cause why the above stated amount should not be recovered from the, and penalty should not be imposed on them.2. After hearing the representations of the noticees, the Asst.Commissioner of Central Excise vide his Order dt. 30.9.97 confirmed the demand of Rs.25,473/- on the appellants and also imposed a penalty of Rs.2,500/- on...

Commr. of C. Ex. Vs. Orissa Concrete and Allied Indus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(127)ELT178TriDel

1. This appeal has been filed by the Revenue against the impugned order dated 3-12-1999 passed by the Commissioner (Appeals) vide which he had confirmed the order-in-original dated 23-1-1996 dropping the proceedings against the respondents of the show cause notice issued to them for payment of Central Excise duty or reversing the proportionate Modvat credit availed on cement.2. The facts giving rise to this appeal may briefly be stated as under : 3. The respondents are engaged in the manufacturer of concrete sleepers falling under Chapter Heading 6807.00 of the CETA. They had been availing the Modvat credit facility on various inputs under Rule 57A of the Central Excise Rules. They were served with three show cause notices. One dated 30-11-1993 for payment of duty of Rs. 11,960/-, second dated 13-4-1994 for payment of duty amount of Rs. 9,900.00 and the third dated 5-10-1994 for Rs. 9,900/- on the allegations that they manufactured cement cubes classifiable under sub-heading 6807.00 o...

Baljeet Singh Vs. Election Commission of India and ors.

Court: Delhi

Reported in: AIR2001Delhi1

Arijit Pasavat, C.J.1. Considering the importance of questions raised by the petitioner the matter was placed before a Full Bench. Following questions were formulated on hearing learned counsel for parties :1. Whether the literacy or alleged standard thereof is inherent in the requirement to 'make and subscribe' the oath or affirmation postulated in Articles 84 and 99 of the Constitution or in the transaction of 'Business of Parliament', for a person to be qualified to be member of either House of Parliament?'2. If question No. 1 is answered in affirmative, whether there is any person disqualified for being a Member of either house of Parliament and liable to be so declared by the Court?'As a corollary, is there a requirement as indicated in Question No. 1 for membership of State Legislature in terms of Articles 173 and 188 of the Constitution of India, 1950 (in short, the Constitution).2. In a nutshell, the petitioner's case is that Articles 84 and 173 of the Constitution have to be r...

Commr. of C. Ex. Vs. Sud Pines (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(127)ELT810TriDel

1. Revenue filed this appeal against the order-in-appeal dated 10-12-1999 passed by the Commissioner (Appeals).2. When the case was called, none appeared on behalf of the respondents in spite of notice.3. Brief facts of the case are that the appellants are engaged in the manufacture of misc. chemicals. The appellants availed Modvat credit of Rs. 27,404/- on 12000 Itrs. of Turpentine oil imported from M/s. Nepal Resins and Turpentine, Nepal on the strength of an application for import which had no serial number and showed the goods of invoice No.898, dated 15-5-1995. This was not a proper duty paying document for availing credit under Rule 57G and accordingly, a show cause notice is issued to the appellants denying the same.4. The Assistant Commissioner, Central Excise Division, Jammu while adjudicating the case dropped the demand on the reason that the goods imported were duly duty paid as was evident from TR-6 Challans. Also, the Inspector posted at LCS, Gauri Phanta, Lakhimpur Kher ...

Commissioner of Central Excise Vs. Chhatisgarh Ispat Udyog

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(127)ELT188TriDel

1. Revenue has filed this application stating that a point of law arises out of the Tribunal's Final Order No. A/961/97-NB, dated 5-12-1997. In that order this Tribunal had observed : "The wording used in the Notification viz the facility available is to those who are availing the benefit of Notification No. 1/93 can be taken to be as identifying the category of manufacturers who satisfy the criteria as set out in Notification No. 1 /93 and who actually avail of the benefit of this Notification during the year in question and continue to operate under this Notification throughout the year. In this view of the matter, we hold that the lower appellate authority's order is maintainable in law and we, therefore, dismiss the appeal filed by the Revenue".2. The point of law formulated is "whether after crossing the limit of Rs. 75 lakhs of aggregate value of clearances the assessee will be entitled to take deemed Modvat credit".3. The facts of the case are that the respondents in this case ...