Delhi Court October 2002 Judgments
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Malwa Cotton Spinning Mills Ltd. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-31-2002
Reported in: (2003)(87)ECC200
1. This appeal has been preferred by the appellants against the impugned Order-in-Appeal dt. 1.2.2002 passed by the Commissioner (Appeals) vide which he had confirmed the order-in-original dt.27.3.2000 of the Addl. Commissioner.2. The appellants are engaged in the manufacture of cotton yarn and man made yarn. Their unit was visited by the Central Excise Preventive Officers, from 25th January to 27 January 1999. On checking, they detected excess stock of 16.791 MT of polyester/viscose fibre and shortage of 25.283 MT of acrylic fibre and nylon. The excess stock was seized. After giving show-cause notice to the appellants, the adjudicating authority ordered confiscation of seized goods but gave option to the appellants to get the same redeemed on payment of redemption fine of Rs. 1.5 lakhs and further confirmed the demand of Rs. 3,35,244.98 involved on the goods found short. The adjudicating authority also imposed penalty of Rs. 50,000 under Rules 571 and 173Q.This order was passed by th...
Sara Services and Engineers Pvt. Vs. Commr. of Cus. (icd)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-31-2002
Reported in: (2002)LC6690Tri(Delhi)
1. The issue involved in this appeal, filed by M/s. Sara Services & Engineers Pvt. Ltd. is whether 'Hammer Union' and Swivel Joint are covered by Group Code 61/71(ii) of the Schedule to D.E.P.B.2. Shri A.R. Madhav Rao, learned Advocate submitted that the appellants are, inter alia, engaged in export of forged non-alloy steel (machined) Swivel Joints and Hammer Unions; that they have been enjoying benefit of 22% DEPB by classifying the impugned goods under DEPB Entry No.71(ii) of the Engineering Group; that the Commissioner (Customs), under the impugned order, has denied the DEPB benefit on the ground that the impugned goods are distinct products in ready to use condition and drilling or reduction of height as per requirement by machining do not take away the basic character of the goods as identifiable finished products. The learned Advocate, further, submitted that the impugned goods are machined components at the time of export; that further manufacturing activities like machini...
D.D. Industries Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-31-2002
Reported in: (2003)(107)LC350Tri(Delhi)
1. The issue involved in this appeal, filed by M/s. D.D. Industries, is whether the special discount allowed by them to M/s. D.D. Sales Corporation is an admissible deduction from the assessable value.2. Shri R.P. Singh, learned Advocate, submitted that the appellants manufacture motor vehicle part; that as per discount policy, they decided to grant additional 4% (turn over) discount depending the target value of goods purchased by a dealer in different regions of the country; that the Assistant Commissioner disallowed the said discount on the ground that they had departed from their own scheme inasmuch as they granted a discount higher than the one circulated to the trade, to one dealer each in Tamilnadu, U.P., Bihar and Calcutta regions in spite of the fact that the dealers had not reached the target of purchase and the discount was given to Delhi Region dealer at the time of clearance whereas it was given to others at the end of the year only by credit notes; that the Commissioner ...
Universal Cables Ltd. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-31-2002
Reported in: (2003)(86)ECC105
1. This appeal has been filed by the appellants against the impugned Order-in-Original dated 27.2.2002/7.3.2002.2. This issue involved in the present appeal relates to the availability of modvat credit to the appellants in respect of Polythene Bags. The appellants have taken modvat credit of Rs. 19,323 in respect of these bags by declaring the same as inputs. The adjudicating authority had disallowed the modvat credit on the ground that the polythene bags were never used in or in relation to the manufacture of the final products i. e. insulated wires and cables. The plea of the appellants was that the bags were being used by them for filling the PVC compound which was used in the manufacture of cables. But that plea had not been accepted by the adjudicating authority keeping in view the provisions of Rule 57-A(4) of the Rules for denying modvat credit to them in respect of those bags.3. I have heard both sides. The learned counsel has only contended that since the polythene bags were ...
Deputy Commissioner of Income Tax Vs. Aggarwal and Modi Enterprises
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Oct-31-2002
Reported in: (2003)86ITD214(Delhi)
1. These three appeals have been filed by the Revenue against the orders of the CIT(A) for asst. yrs. 1987-88, 1988-89 & 1989-90. Since main issues involved are identical, these appeals have been heard together and are disposed of by a single order.2. The main issue common in the three appeals of the Revenue relate to claim of deduction of licence fees and interest on arrears thereof payable to NDMC.3. The assessee is engaged in the business of running cinema hall in the name of Chanakya Cinema situated in the commercial complex known as Yashwant Palace belonging to NDMC. The assessee got the licence for running the cinema hall against payment of licence fee of 5,51,111 as per the agreement originally entered into with the NDMC authorities on 16th Sept., 1970, for a period of ten years. There was a provision in the original agreement whereby the assessee had a right to renew the licences for a further period of 10 years. After the expiry of the original lease, a fresh agreement wa...
The Bank of Nova Scotia Vs. Rpg Transmission Limited
Court: Delhi
Decided on: Oct-31-2002
Reported in: I(2003)BC270; [2003]114CompCas764(Delhi); 101(2002)DLT154; 2003(66)DRJ24; [2003]42SCL69(Delhi)
Vikramajit Sen, J.1. Two questions arise for consideration. Firstly, whether the Power of Attorney executed in favor of the person who has signed the petition conforms with the requirements of law and if found not to be so, what are the proper and appropriate orders that should be passed. Secondly, whether the Company Court should entertain a winding-up petition despite the fact that the petitioning creditor has already instituted proceedings under the Recovery of Debts due to Banks and Financial Institutions Act, 1993 (hereinafter referred to as 'the RDB Act').(A) Power of Attorney issue.2. In this context, Mr. Rajiv Nayar, learned Senior counsel appearing on behalf of the respondent has contended that the document had not been sufficiently stamped. It has, however, been shown that the Power of Attorney in favor of Mr. David A. Tait has been adjudicated for payment of Stamp Duty of Rs. 110/- which has been deposited in the office of the Collector of Stamps, New Delhi. The objection, t...
Prime Century City Developments Pvt. Ltd. Vs. Ansal Buildwell Limited
Court: Delhi
Decided on: Oct-31-2002
Reported in: 2003(2)ARBLR127(Delhi); 102(2003)DLT445; [2003]42SCL256(Delhi)
Vikramajit Sen, J.1. This winding-up Petition has been filed with the grievance that the Petitioner's advance payment of Rs. 10,00,000/- has not been returned to it despite its several requests. The parties had entered into an Agreement dated 26.12.2000 for the development of a residential Complex in Moradabad. Ninety Three plots of various dimensions were to be carved out and sold from a planned area of approximately 1,00,000 Square Meters. However, some portions of the proposed meterage are owned by third parties who could not be persuaded to participate in the envisaged project called 'Century City'. It is alleged that considerable delay occurred causing a sharp increase in the project costs. Since time to resolve the dispute according to the Agreement had expired and due to the alleged willful failure of the Respondent to provide necessary basic services, the entire plan got dislocated and disrupted, thereby frustrating the project itself. The Agreement contained the following Arbi...
Cwt Vs. Vandana A. Siraney
Court: Delhi
Decided on: Oct-31-2002
Reported in: [2003]130TAXMAN578(Delhi)
ORDERBy this application under section 27(3) of the Wealth Tax Act, 1957, the revenue seeks a direction to the Income Tax Appellate Tribunal, New Delhi (for, short the 'Tribunal') to state the case and refer the following question for the opinion of this court :'Whether, on the facts and in the circumstances of the case the Tribunal was justified in holding that value of shares from Gedore Tools (P) Ltd. owned by the assessed should be determined by yield method and not by rule 1D which was mandatory on the Wealth Tax Officer ?'2. Since the issue sought to be raised is purely legal and no longer res integra we deem it appropriate to dispense with calling for the statement of the case from the Tribunal and proceed to dispose of the matter on merits, by treating it as a regular reference, The office shall assign a new wealth-tax reference number to the case.3. We have heard Mr. Sanjiv Sabharwal, learned senior standing counsel for the revenue. No one appears for the assessed.4. As it is ...
Social Jurist a Lawyers Group Vs. Uoi and ors.
Court: Delhi
Decided on: Oct-31-2002
Reported in: 101(2002)DLT203
ORDER1. The MCD has still not filed the counter affidavit. Learned Counsel appearing for the MCD shall file a comprehensive and detailed affidavit to the writ petition.2. We are surprised to find that the attendance authorities have not been appointed by the authorities who are responsible for imparting primary education to children despite the fact that the Delhi Primary Education Act, 1960 (for short 'the Act') has been in force for the last 42 years. The Act is a welfare legislation. It is well settled that right to primary education is a fundamental right flowing from Articles 14 and 21 read with Articles 40 and 45 and Preamble to the Constitution. Even Section 3 of the Act provides for compulsory primary education for children. Section 9 of the Act casts a responsibility on the parent of every child to cause the child to attend an approved school unless there be a reasonable excuse for his non-attendance with the meaning of Section 10 of the Act. According to Section 13 of the Act...
Commissioner of Wealth Tax Vs. Vandana A. Sifaney
Court: Delhi
Decided on: Oct-31-2002
Reported in: (2004)186CTR(Del)386
1. By this application under Section 27(3) of the WT Act, 1957, the Revenue seeks a direction, to the income-tax Appellate Tribunal, New Delhi (for short the 'Tribunal') to state the case and refer the following question for the opinion of this Court:'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that value of shares from Gedore Tools (P) Ltd., owned by the assessed should be determined by yield method and not by Rule 1D which was mandatory on the WTO.'2. Since the issue sought to be raised is purely legal and no longer rest integra, we deem it appropriate to dispense with calling for the statement of the case from the Tribunal and proceed to dispose of the matter on merits, by treating it as a regular reference. The office shall assign a new wealth-tax reference number to the case.3. We have heard Mr. Sanjiv Sabharwal, learned senior standing counsel for the Revenue. No one appears for the assessed.4. As it is apparent from the forma...
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