Delhi Court February 2001 Judgments

M/S. Hawkins Cookers Ltd. Vs. Cce, Chandigarh

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(131)ELT98TriDel

1. In this appeal filed by M/s Hawkins Cookers Ltd, the issue involved is whether penalty is imposable when the excisable goods are cleared under invoices but without debiting the PLA. The Appellants have also challenged the quantum of redemption fine fixed by the Adjudicating authority for redeeming the goods ordered to be confiscated.2. Shri K.K.Anand, Ld. Advocate, submitted that on 19-6-98, the Appellants had removed 1237 Pressure Cookers under invoice No. 375 dt.19-6-98 at 11:35 hrs; that the value of these goods was Rs. 6,05,386 and duty involved was Rs. 48,430.90p; that they had clearly mentioned PLA debit entry No. in the invoice; that the goods were removed to Central Warehousing Corporation; that Central Excise Officers visited their premises of at 12.25 hrs and as duty had not been debitted in PLA they seized the goods on the same day. He, further, mentioned that they had debitted the duty immediately against entry No. 155 in PLA; that there was no malafide intention to eva...

Controller of Estate Duty Vs. Smt. Nirmala Bhandari

Court: Delhi

Reported in: 2001IIIAD(Delhi)283; 91(2001)DLT213; 2001(58)DRJ383

ORDERArijit Pasayat, C. J.1. At the instance of Revenue, following question has been referred for opinion of this Court under Section 64(1) of the Estate Duty Act, 1954 (in short 'Act') by the Income-tax Appellate Tribunal Delhi (in short 'Tribunal'):-'Whether on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the goodwill should be assessed in the profit sharing ratio, although the goodwill of the business constituted the sole and exclusive property of the deceased in accordance with clause 13 of the partnership deed?' 2. Factual position essentially is as follows: Shri Kishan Lal Bhandari (hereinafter referred to as 'deceased') was partner in the firm M/s. Sita Ram Khairati Lal. He died on 17th September 1978. He had 44% share in the profit of the partnership firm, which carried on business of commission agency in shop No. B-176, New Subzi Mandi, Delhi. Assistant Collector of Estate Duty (hereinafter referred to as 'Assessing Authority'...

Media Watch Group and Others Vs. Union of India and Others

Court: Delhi

Reported in: 2001IVAD(Delhi)393; 91(2001)DLT110; 2001(58)DRJ271

ORDERKhan, (J)1. One Kartari was allegedly raped by a Doctor. She and her husband (Dharamvir) were interviewed by respondent no.4 on behalf of Doordarshan through a women organisation-'Mahila Dakshita Samiti' which was telecast on Doordarshan's National Network on 18.3.1995. It appears that faces of both Kartari and Dharamvir were somewhat identifiable on the screen furnishing basis for this petition. The issue was first taken up by Mahila Samiti with Doordarshan but later petitioner filed this writ petition for directing respondent no.1 to frame Rules/Regulations or to issue and prescribe guide-lines for telecast of programmes featuring rape and violence victim and to restrain respondents 1 and 2 from telecasting any such programme without concealing the identity or otherwise maintaining the anonymity of such women unless a written consent was obtained by them. It was also prayed that they be directed to take action against the errant officers responsible for the telecast of controver...

Shri Jagdish Khandewal and ors. Vs. Union of India and anr.

Court: Delhi

Reported in: 2001IVAD(Delhi)129; 91(2001)DLT546; 2001(58)DRJ675

ORDERVijender Jain. J. 1. Rule.2. This writ petition can be disposed of at this stage. Aggrieved by the impugned demand on account of fifty per cent unearned increase, the petitioners have filed the present writ petition. The impugned demand has been raised as a condition precedent. The impugned demand has been raised as a condition precedent for recording change of ownership of property No.40, Ring Road, Lajpat Nagar III in favor of the petitioners.3. It is contended by counsel for the petitioners that this property was owned by Smt. Prakash Vij and said Prakash Vij executed a will dated 14.12.92 in respect of each of the petitioners thereby bequeathing 1/3rd interest and rights in respect of the petitioners. The petitioners being beneficiaries under the said will filed a petition for grant of Letters of Administration under Indian Succession Act and on 1.5.96 the District Judge, Delhi granted Letters of Administration under Section 276 and 278 of the Indian Succession Act. It seems t...

Khazani and anr. Vs. Hem Chander Khari

Court: Delhi

Reported in: 94(2001)DLT939A

Devinder Gupta, J.1. We have heard learned Counsel for the appellant at the preliminary hearing of this appeal, who has taken us through the entire record of the Trial Court.2. This first appeals has been preferred by the plaintiff against the judgment and decree passed on 15.10.1998 by Shri Lal Singh, Additional District Judge, Delhi in Suit No. 264/90 decreeing her suit for declaration to the effect that plaintiff Shanti Devi has inherited 1/2 share in the residential property ad-measuring about 500 sq. yards from out of land comprised in Khasra No. 361/2, situate in village Sultanpur, Tehsil Mehrauli, New Delhi. The plaintiff/ appellant has felt aggrieved against that part of the judgment and decree by which her sit for the reliefs prayed has been dismissed.3. One Ramji Lal son of Nathan, was co-bhumidar in agricultural land situate in village Sultanpur, Tehsil Mehrauli, New Delhi and an absolute owner in possession of single storey residential house comprised in an area of about 50...

Diwan Chand Malhotra Vs. Punjab National Bank Asset Management Co. Ltd ...

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

Lokeshwar Prasad, President: 1. The present appeal, filed by the appellant, under Section 15 of the Consumer Protection Act, 1986 (hereinafter referred to as the Act), is directed against order dated 3.12.1999, passed by District Forum No. VI, in Complaint Case No. TC-956/1998 entitled Shri Diwan Chand Malhotra v. The Punjab National Bank Mutual Fund. 2. The facts, relevant for the disposal of the present appeal, briefly stated, are that the appellant had filed a complaint under Section 12 of the Act before the District Forum, averring that the appellant had purchased 350 units worth Rs. 35,000/- of Regular Income Plus Scheme 1990 (RIPS 90), floated by Punjab National Bank Mutual Fund which the appellant got redeemed on 1.9.1996. It was stated, in the complaint, that after redemption of the units in 1996, the appellant came across a news item which was published in the daily, The Hindustan Times dated 12.5.1995, in which, it was stated that Punjab National Bank Mutual Fund was to pay ...

M/S. Colour Graphics and Others Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. These three appeals filed by (1) M/s. Colour Graphics (2) Walas Textiles and (3) Wala Brothers were dismissed for non-compliance. Now a copy of the order No.277-289/94-WRB dated 29.6.94 has been placed before us in which the West Zonal Bench, Mumbai had allowed unconditional stay in favour of these three appellants. Accordingly, we recall the order of the dismissal i.e. Final Order No. 548-550/2000-B dated 29.2.2000. No one is present for the appellants. Shri Ashok Kumar, in all fairness submits that this issue is already covered by Larger Bench of this Tribunal in favour of the appellants and refers to the decision in the Collector of Central Excise, Bombay vs. Auto Mats India 2000 (119) ELT 34 Tribunal-NB. As the matter is covered in favour of the appellants although the matters are not listed for final hearing and the appellant are not present, in the interest of justice, we take up all these three appeals for disposal and after hearing the ld. DR allow all these three appeals. ...

M/S. Jamna Auto Indus. Vs. C.C.E., Delhi

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

When the case was called, none appeared on behalf of the appellants in spite of notice nor any request is made for adjournment. A copy of the notice was also issued to the counsel of the appellants. Earlier on 13.12.2000 also none appeared on behalf of the appellants. In these circumstances, the appeal is dismissed for non-prosecution. (Dictated in Court)....

M/S. Densons Polyproducts Ltd. Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(70)ECC745

1. Shri J.S. Agarwal, ld. Advocate submits that the appellants be allowed to withdraw the present application for rectification of mistake.3. In view of the request made, the ROM application is dismissed as withdrawn....

Neresh Chawla Vs. Cce, Jaipur

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(137)ELT368TriDel

1. The brief facts of the case are that the officers of the DRI, Regional Unit, Jaipur intercepted a truck near Behror on 9.12.98 at 2300 hrs. On enquiry, Shri Narinder Kumar, Driver of the truck stated that the truck was loaded with Haldi powder. On search of the truck on 10.12.98, the DRI officers recovered 80 bags containing 2000 Kgs of Tatracycline powder valued at Rs. 30 lakhs and 175 bags containing 30500 Nos video cassettes (Panasonic brand) valued at Rs. 42,70,000/- Consequently the goods collectively valued at Rs. 72,70,000/- were seized alongwith the truck bearing registration No. RJ-27G-4433 valued at Rs. 3 lakhs. Shri Narinder Kumar, Driver in his statement recorded on 10.12.98 deposed that he was working as driver with M/s Auto Road carrier having its Head Quarter at Delhi. He stated that he reached Udaipur on 7.12.98 alongwith his wife and a friend Ashok Kumar. He parked his truck at the Godown of M/s Auto Road carriers, Udaipur. He stated that Shri Naresh Chawla looking...