Delhi Court December 2000 Judgments

N.R. Ajwani Vs. Union of India (Uoi) and ors.

Court: Delhi

Reported in: 95(2002)DLT770

K. Ramamoorthy, J. 1. The appellants in the Latent Patent Appeals, the petitioner in C.W.P. 3063/95 and the petitioner in C.W.P. 4082/95 have come forward with a grievance that their services have been dispensed with by the respondents on extraneous reasons which cannot be sustained in law. They were all working at one time in 168 Infantry Brigade deployed in the place called Samba, in a border area.2. Each of the appellants and each of the petitioners has got its own case to relate which requires a careful consideration. At the outset it may be noted that the question to be decided is whether the respondents have established their case against each of the appellants and the petitioners who have approached this Court.3. The genesis of the present action was the arrest of Gnr. Aya Singh and Gnr. Sarwan Dass who were alleged to be assisting Pakistan SSI endangering the security of India. They were arrested in the year 1975 on suspicion of their being spies passing on secret information t...

Kanti Singh and ors. Vs. Project and Equipment Corporation of India Lt ...

Court: Delhi

Reported in: [2002]255ITR256(Delhi)

Ms. Sharda Aggarwal, J.1. E. A. No. 386 of 1999 :By this application the judgment-debtor seeks adjustment of tax deducted at source from the decretal amount. I have heard learned counsel for the parties and gone through the record. It is contended by learned counsel for the judgment-debtor and that of the income-tax department that according to section 194-I of the Income Tax Act, 1961, all the receipts by the decree holder were taxable. The receipts in the present case are for the use of the property and it is contended that the same are amenable to section 194-I of the Income Tax Act. On the other hand, learned counsel for the decree holder has contended that in the execution petition the decree holder is seeking relief in pursuance of a decree passed by the court. He also contends that in any case, the mesne profits or interest accrued thereupon cannot be included under section 194-I of the Income Tax Act.2. The decree for possession and mesne profits in this case was passed in favo...

M/S. Unicast Pvt. Ltd. Vs. Cce (Appeals) Ghaziabad

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. None has come present on behalf on the appellants. On the last date of hearing which was on 16.10.2000, the appeal was adjourned on the request of the Counsel and the Bench also specifically recorded in the order that no further adjournment will be allowed. Today, none has come present on behalf of the appellants. Therefore the appeal is dismissed for want of prosecution....

Commissioner of Central Excise, Vs. Haryana Sheet Glass

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. The Revenue has filed the present application for making reference of a question of law arising out of Final Order passed by the CEGAT on 14.7.99. But the ld. Counsel of the respondents has submited that the reference application itself is not maintainable in view of the insertion of Section 35 H in the Central Excise Act, 1944 vide Finance Act, 1999 as under that Section reference application has to be directly made by the Revenue to the High Court.2. I have gone through the provisions of Section 35 H of the Central Excise Act which enacts that the reference application has to be made to the High Court against the order of the CEGAT passed on or after first day of July, 1999. The language of this Section is quite clear and unambiguous and leaves no doubt in one's mind that reference application has to be made by the Revenue before the High Court directly against any order passed by the Tribunal on or after the first day of July, 1999.3. Admittedly, the Final order in the instant c...

Bharat Pumps and Compressors Ltd. Vs. Commr. of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(128)ELT432TriDel

1. The brief facts of the case are that on 18-8-1994, the appellants herein placed an order upon M/s. Sumitomo Corporation, Japan for supply of 22,500 metres of Seamless Steel Tubes for manufacture of High Pressure Industrial Gas Cylinders. As per the terms and conditions of the purchase order, 267.317 MTs of Seamless Steel Tubes were imported.Out of the quantity ordered, he appellants received 7496.915 metres under the relevant Bill of entry. They executed a bond for production of consumption certificate in respect of number of tubes imported as per the requirement of Notification No. 103/81-Cns., dated 1-4-1981.The end-use certificate for consumption of the steel tubes was submitted by them. The lower authorities held that as per the invoice, the total quantity of steel tubes imported was 4,955 pieces and since the end-use certificate was produced for only 1239, the benefit of the notification was available only for the quantity of tubes covered by the certificate and thit duty was ...

M/S. Jupiter Industries Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. None for the appellants. The file shows that this appel was earlier dismissed for want of prosecution on 5.7.2000 by the Tribunal. On 11.10.2000, Shri O.P.Agarwal, Chartered Accountant of the appellants pleaded for restoration of the appeal on the ground that he informed the Registry for adjournment as he was to take his father to Ahmedabad for medical check-up. The Bench thereafter on 11.10.2000 restored the appeal and posted it for today.Today, again Shri Agarwal has not turned up and sent a letter that his mother has suffered cardiac problem but the letter is not accompanied by any medical certificate regarding his mother's health. It appears that he is only interested in prolonging the proceedings and not in disposal of the appeal. I do not find sufficient ground to adjourn the appeal when it was posted after restoring the same, in his presence. Therefore,the appeal of the appellants is dismissed for want of prosecution....

Commissioner of C. Ex. Vs. United Vanaspati Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(74)ECC601

1. The Revenue seeks reference of the following questions of law stated to be arising out, of Tribunal's Final Order dated 31-7-1998 : (i) Whether time-limit prescribed under Section 11A of the Central Excises and Salt Act, 1944 can be imported into money credit scheme under Chapter VAAA, Rule 57P of Central Excise Rules, 1944 which prescribed no limitation at all for recovery of credit wrongly taken? (ii) Whether credit allowed conditionally on the production of valid certificates can be permitted to a party when the certificates have been declared invalid subsequently and whether in such a situation benefit of credit does not automatically get disallowed under Rule 57P? (iii) Whether fresh additional ground can be admitted by Tribunal i.e. second appeal stage and can be decided in favour of party on the basis of such additional grounds alone without going into the merits of a case and that too when the party throughout the proceedings before lower authorities as well as in the appea...

Commissioner of Customs, Mumbai Vs. M/S. Reutrol Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. The Revenue has filed the present application for making reference of a question of law arising out of by Final Order passed by the CEGAT on 12.7.99. But the ld. Counsel of the respondents has submitted that the reference application itself is not maintainable in view of the insertion of Section 130 A in the Customs Act, 1962 vide Finance Act, 1999 as under that Section reference application has to be directly made by the Revenue to the High Court.2. I have gone through the provisions of Section 130 A of the Customs Act which enacts that the reference application has to be made to the High Court against the order of the CEGAT passed on or after first day of July, 1999. The language of this Section is quite clear and unambiguous and leaves no doubt in one's mind that reference application has to be made by the Revenue before the High Court directly against any order passed by the Tribunal on or after the first day of July, 1999.3. Admittedly, the Final order in the instant case was ...

Association of State Road Vs. Deputy Director of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

1. These are four appeals by assessee against the orders of CIT(Appeals) dated 19-12-1996 and 31-12-1997 relating to assessment years 1989-90, 1990-91, 1993-94 and 1994-95. The issue involved in these appeals are denial of exemption under section 10(23C)(iv) of the Income-tax Act, 1961. It is further objected that the authorities below failed to appreciate that the income of the assessee was liable to the computed under section 11 of the Income-tax Act. The case was fixed for hearing on 27-7-2000. On that date of hearing, the assessee filed a copy of written submissions. At that point of time, the Ld. DR. stated that he wants to study the written submissions, therefore, the case was adjourned to 25-9-2000 and it was finally fixed for hearing on 1-11-2000.2. Brief facts of the case are that appellant is an apex coordinating body of State Road Transport Undertakings. It was formed with the object of promoting, inter alia, research studies in transport economics, engineering and related ...

Priyanka Overseas Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

1. This is an appeal by assessee against the order of CIT(Appeals) confirming the action of the Assessing Officer in regard to interest levied under sections 234B and 234C.2. Brief facts of the case arc that assessee deposited tax of Rs. 53,40,334 arrived at an income of Rs. 84,76,720 as per law existing on 6-11 -1989. The assessee claimed cash assistance received against the export as capital receipt, in view of the decision in the case of Gaddore Tools of the Income-tax Appellate Tribunal, Delhi (SB) and Aero Leather (P.) Ltd v. Union of India [1992] 194 ITR 7. Subsequently, the law was amended with retrospective effect by the Finance Act, 1990 and as such the receipts became taxable. Accordingly, the income was enhanced by the Assessing Officer and interest under Sections 234B and 234C was charged. The Assessing Officer did not accept the explanation of the assessee that there was a bona fide intention of the assessee, as the Special Bench decision was available and accordingly the...