Delhi Court November 2000 Judgments

Cwt Vs. Raghvendra Singh

Court: Delhi

Reported in: [2001]118TAXMAN497(Delhi)

ORDERThis is an application for substitution by the legal representatives of the deceased assessee.2. Heard. Allowed.3. Mrs. Indira K.P. Singh and Mrs. Prem Shamsher Singh are imp leaded as respondents in place of late Sh. Raghavendra Singh, who is stated to have died on 13-6-2000. Petitioner to file amended memo of parties.W.T.R. Nos. 16 to 34 of 19794. All these reference petitions involve identical questions and have been referred at the instance of the revenue and the assessed for the assessment years 1962-63 to 1969-70. The questions are as follows and have been referred under section 27 of the Wealth Tax Act, 1957, (hereinafter referred to as 'the Act') :'1. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that rule 1D is inapplicable to the present case as it is in conflict with the substantive provisions of the Act including the charging section 3?2. Whether, on the facts and in the circumstances of the case, the Tribunal is justi...

Commissioner of Income-tax Vs. Delhi Tambaku Udyog (P.) Ltd.

Court: Delhi

Reported in: 2000(57)DRJ353; [2001]247ITR814(Delhi)

Arijit Pasayat, C.J.1. At the instance of the Revenue, the following question has been referred for the opinion of this court by the Income-tax Appellate Tribunal, New Delhi (in short the 'Tribunal'), under Section 256(1) of the Income-tax Act, 1961 (in short the 'Act') :'Whether, on the facts and in the circumstances of the case, the Tribunal is correct in allowing the assessed's claim for deduction to the extent of Rs. 22,88,905 as representing a liability which was correctly claimed by the assessed as a deduction against the business profits for the assessment year 1975-76 ?'2. The factual position, as indicated in the statement of the case, is as follows :The assesses is a private limited company which, for the relevant assessment year, i.e., 1975-76, was carrying on the business in the manufacturing and sale of beedis. Originally, the business was carried on by a partnership firm by name Brijlal Manilal and Co. of which one Shri Chintamanrao was the managing partner. The company w...

Bhai Manjit Singh Vs. Sangam India Ltd. and anr.

Court: Delhi

Reported in: 92(2001)DLT269

R.S. Sodhi, J.1. Service been effected on the respondent. No one has cared to appear. thereforee, the matter is being proceeded with in their absence.2. This revision petition is directed against the judgment and order of the learned Metropolitan Magistrate dated 31.8.1999 in CC No. 660/1 whereby the learned Magistrate has held that resolution, Ex. CW-1/1, is the resolution which empowers the complainant to institute criminal proceedings under Section 138 of the Negotiable Instruments Act. Learned Counsel for the petitioner submits that a bare reading of the resolution indicates that no such power has been given to Mr. Gupta and/or Mr. Aggarwal to institute criminal proceedings. The resolution dated 8th February, 1995 has been produced before me and reads as under:'Resolved that Mr. M.L. Gupta and Mr. Madhusudan Aggarwal be and are hereby authorised severally or jointly to file a suit in appropriate Court having legal jurisdiction against M/s. Montari Industries Limited, 78, Nehru Plac...

Commissioner of Income Tax Vs. Delhi Tambaku Udyog (P) Ltd.

Court: Delhi

Reported in: (2001)164CTR(Del)585

Arijit Pasayat, C.J.At the instance of revenue, following question has been referred for opinion of this court by the Appellate Tribunal, New Delhi (hereinafter referred to as the 'Tribunal'), under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') :'Whether on the facts and in the circumstances of the case, the Tribunal is correct in allowing the assessor's claim for deduction to the extent of Rs. 22,88,905 as representing a liability which was correctly claimed by the assessed as a deduction against the business profits for the assessment year 1975-76.'2. Factual position as indicated in the statement of the case is as follows :The assessed is a private limited company which, for the relevant assessment year, i.e., 1975-76, was carrying on the business in the manufacturing and sale of beedis. Originally, the business was carried on by a partnership firm by name M/s Brij1al Manilal & Co. of which one Shri Chintamanrao was the managing partner. The compa...

Commissioner of C. Ex. Vs. Perfect Refractories

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(127)ELT304TriDel

1. The assessee is a small scale manufacturer. It recovered certain amounts describing them as surcharge in addition to the price of the goods. The Revenue contends that the surcharge represented the excise duty payable on the goods and, therefore, amount so collected should be deposited with the Central Government in terms of Section 1 ID of the Central Excise Act.2. Section 11D stipulates that every person who has collected any amount from the buyer of any goods in any manner as representing duty of excise, shall forthwith pay the amount so collected to the credit of the Central Government. Appellant was wholly exempt in terms of exemption notification during part of the period. For remaining period duty was payable by him at reduced rate. No evidence has been brought on record to show that the assessee was, in any manner, representing the surcharge as duty of excise. In any case, during the period of exemption he was not liable to pay any duty at all. In these circumstances, Revenu...

Perfect Stoneware Pipes Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(73)ECC569

1. This appeal has been filed against the order dated 21.1.2000 passed by the Commissioner (Appeals) vide which he had upheld the Order-in-Original dated 17.9.98 confirming the duty demand of Rs. 1567 in respect of coal ash (cinder) on them for the period 1.12.1997 to 31.4.1998. 2a. The appellants are engaged in the manufacture of salt glazed stoneware pipes classifiable under chapter heading 6904 of CETA chargeable to nil rate of duty as per Notification No. 04/97-CE dated 1.3.97. During the manufacture of this product in the factory, Coal ash (Cinder) is also produced and cleared by them. They did not however, pay any duty on the clearances of the coal ash during the period on dispute and accordingly were served with show cause notice dated 8.6.98. They contested the correctness of the notice on the ground that Coal ash (Cinder) was not excisable being not a manufactured product. They accordingly denied their liability to pay the duty thereon. The Assistant Commissioner, however, di...

Electro Mech. Engineering Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(127)ELT115TriDel

1. The applicants filed this rectification of mistake application in respect of Final Order No. 1078/99-B1, dated 5-10-1999 passed on Appeal No. E/112/93-B1 filed by the Commissioner of Central Excise, Rajkot.3. The contention of the applicants in the application is that the applicants, who were respondents in the appeal, had filed a cross-objection No. 127/93-B in the year 1993. The Final Order was passed without taking into consideration the cross-objection filed by the applicants. The submission of the applicants is also that, vide letter dated 5-7-1999, the applicants made a request to decide the appeal on merits and in this letter the applicants particularly relied upon the Circular No. 82/82/94-CX, dated 5-12-1994 issued by the Board in respect of classification of Domestic Flour Mills. A copy of the circular was also enclosed with the letter.4. The contention of the revenue is that the impugned order was in favour of the applicants and they had no right to file any cross-object...

M/S Shaw Wallace Gelatines Vs. Cce, Indore

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(131)ELT397TriDel

2. The appellants are engaged in the manufacture of various grades of Gelatines falling under Sub-heading 3503.00 of the Central Excise Tariff Schedule. They have a power plant in their factory for the purpose of manufacture of Gelatine. In that power plant, they use coal as fuel for producing steam which, in turn, is used for generation of electricity. The power so generated is consumed captively for their manufacturing activity. When coal is burnt for the said purpose in the power plant, it is reduced to ashes. In their classification declaration effective from 23.07.96, the appellants declared 'coal ash' as follows: "Non-Excisable (no power used) as Coal is neither their raw material nor input for finished goods, COAL ASH is not waste, residue nor by product which occurs during the production of their excisable finished goods." The Department issued a show-cause notice (SCN) dated 27.12.96 to the appellants for classifying coal ash under Tariff Sub-heading (TSH) 2621.00. Since the ...

M/S. Shaw Wallace Gelatines Vs. Cce, Indore

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

2. The appellants are engaged in the manufacture of various grades of Gelatines falling under Sub-heading 3503.00 of the Central Excise Tariff Schedule. They have a power plant in their factory for the purpose of manufacture of Gelatine. In that power plant, they use coal as fuel for producing steam which, in turn, is used for generation of electricity. The power so generated is consumed captively for their manufacturing activity. When coal is burnt for the said purpose in the power plant, it is reduced to ashes. In their classification declaration effective from 23.07.96, the appellants declared 'coal ash' as follows: "Non-Excisable (no power used) as Coal is neither their raw material nor input for finished goods, COAL ASH is not waste, residue nor by product which occurs during the production of their excisable finished goods." The Department issued a show-cause notice (SCN) dated 27.12.96 to the appellants for classifying coal ash under Tariff Sub-heading (TSH) 2621.00. Since the ...

Commissioner of Central Excise Vs. Modi Steel Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(127)ELT407TriDel

1. In this appeal, Revenue has challenged the validity of the impugned order-in-original dated 24-1-1994 passed by the Collector vide which he had dropped his proceedings for recovery of the short-paid duty on the melting scrap, against the respondents.2. The respondents are engaged in the manufacture of various items of steel and steel scrap is also generated in the course of the manufacture of those items. They filed the classification lists and described the scrap as re-rolling scrap and availed the benefit of concessional rate of duty of Rs. 200/-PMT under Notification No. 54/80 dated 13-1-1980. However, later on it was revealed on scrutiny of papers by the audit party of the Excise Department, that there was mis-declaration of the scrap as re-rolling scrap, when actually, it was melting scrap. Accordingly, the show cause notice was served on the respondents for payment of short-paid duty on the melting scrap, as the concessional rate, on it duty under Notification No. 54/80 was n...