Delhi Court November 2002 Judgments
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Steelman Rolling Mills (P) Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-28-2002
Reported in: (2003)(154)ELT263TriDel
1. All these appeals are directed against the same Order-in-Appeal passed by the Commissioner, Central Excise (Appeals), Chandigarh [Order-in-Appeal Nos. 441-443/Ce/CHD-I/01, dated 28-9-2001].Accordingly, they were taken up together for hearing and are disposed of under this common order.2. In the impugned order the Commissioner (Appeals) noted that the duty demand after adjusting Modvat credit and duty amount already paid would be only Rs. 71,368/- and accordingly he reduced the penalty imposed by the original authority from Rs. 3,27,209/- to Rs. 71,368/-.3. The appeal of the assessee [Appeal No. E/286/2001-A] contends that the duty demand worked out in the impugned order by the Commissioner (Appeals) is not correct. It is submitted that even though the clearance of the goods in question was spread over the period from December, 1997 to March, 1998, the same assessable value of Rs. 17,500/- has been adopted for working out the duty payable. The appellant's contention is that the asse...
Commr. of C. Ex. Vs. P.S.L. Corrosion Control Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-28-2002
Reported in: (2003)(86)ECC348
1. In this appeal, preferred by the Revenue, the issue involved is whether the process of weather proof treatment/anti corrosion treatment carried out by M/s. P.S.L. Corrosion Control Ltd. on steel rebars with the help of epoxy powder amounts to manufacture under Central Excise Act.2.1 Shri Jagdish Singh, learned D.R., submitted that the Respondents are engaged in the manufacture of epoxy coated steel bars/rebars supplied by different parties which are classifiable under sub-heading 7215.90 of the Schedule to the Central Excise Tariff Act; that the Commissioner (Appeals) under the impugned Order has held that the process of epoxy coating is more or less similar to the process of galvanization which does not amount to manufacture. The learned D.R., further, submitted that the process of epoxy coating is very much elaborate, precise and ultra modern; that epoxy powder is applied by electrostatic spray on the hot steel bar at preset temperature level at 232C; that the bar is machine blas...
Kamla Dials and Devices Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-28-2002
Reported in: (2003)(85)ECC831
1. M/s. Kamla Dials & Devices Limited have filed this appeal being aggrieved with the Order-in-Appeal No. 13/2002 passed by the Commissioner (Appeals).2. Shri Sudeep Singh, learned Advocate, submitted that the appellants manufacture watches, dials and rings in their unit at Parwanoo and Bangalore; that their customer namely, M/s. Titan Industries Limited give them quantity linked incentive which the Department has included in the assessable value and confirmed the Central Excise duty and imposed a penalty of the equivalent amount treating the quantity linked incentive an additional consideration flowing directly from the buyer to the appellants. The learned Advocate further submitted that in the present proceedings, the Additional Commissioner, Chandigarh can only demand the Central Excise duty in respect of their unit situated at Parwanoo and therefore he does not have jurisdiction to demand Central Excise duty in respect of the unit situated at Bangalore. He also mentioned that ...
Giani Ram Foam Industries Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-28-2002
Reported in: (2003)(85)ECC469
1. M/s. Giani Ram Foam Industries have filed the present appeal being aggrieved with the Adjudication Order No. 13/2002, dated 3-5-2002 under which the Commissioner, Central Excise has confirmed the demand of Central Excise duty for the period 1983-84 and imposed penalty in remand proceedings.2.1 Shri J.S. Agarwal, learned Advocate, submitted that the Appellants manufactured latex foam articles in village Nagli Sakravat; that they availed the benefit of Notification No. 80/80-CE., dated 19-6-80 and 83/83-C.E., dated 1-3-1983 under which first clearances of the specified goods were exempted up to an aggregate value of Rs. 7.5 lakhs; that on 6-3-1984, the Central Excise Officers intercepted a tempo in transit loaded with a consignment of goods cleared from their factory; that the driver on demand produced the challan; that the officers visited their factory and took possession of the various accounts sale bills and challans under which goods were despatched during 1983-84; that a show c...
Honda Motors Co. Ltd. Vs. Mr. Charanjit Singh and ors.
Court: Delhi
Decided on: Nov-28-2002
Reported in: 101(2002)DLT359; 2003(26)PTC1(Del)
Sharda Aggarwal, J.1. The plaintiff is a company incorporated in Japan. The plaintiff's line of operation includes manufacture and sale of motorcycles, motor cars, power equipments etc. It also provides financial services. It is pleaded that the company is manufacturing and marketing its products all over the world under the trade mark HONDA, which is of international repute. It is one of the largest producers of automobiles in the world and has over 100 production facilities in 39 countries of the world including India and its products bearing the mark HONDA are sold in more than 160 countries. The plaintiff is known for its innovative techniques and is committed to produce quality products. It takes keen interest in promoting clean environment, low emission and low fuel consumption. These coupled with traffic safety requirements of international standard has made it one of the most prominent and responsible multinational corporations in the world. It has acquired international dimens...
Continental Papers Ltd. Vs. Darshan Print Pack (P) Ltd.
Court: Delhi
Decided on: Nov-28-2002
Reported in: 2003CriLJ1410; 2003(66)DRJ209
J.D. Kapoor, J.1. Criminal complaint of the petitioner under Section 138 of the Negotiable Instruments Act was dismissed in default at 10.30 A.M. vide order dated 2.8.2002. Petitioner is a big company and is being represented in cases filed by it through its various attorneys. Mr. K.B. Singh, Attorney who was appearing on behalf of the complainant had resigned prior to the dismissal of the complaint.2. The court hours for the Sessions courts and courts of Metropolitan Magistrate are from 10 A.M. to 4 P.M. Complaint was dismissed at 10.30 A.M. which are early hours of the day. The High Court has been issuing instructions from time to time to the subordinate courts that the cases should not be dismissed in default in the early hours of the day. Dismissal of a case in default causes immense hardship to the party and to get it restored is not an easy process. That is why courts have been impressed upon to wait for the parties till late hours before the case is dismissed in default due to n...
Sh. Prem Chand Tomar S/O Late Sh. Tota Ram Vs. the Commissioner, Munic ...
Court: Delhi
Decided on: Nov-28-2002
Reported in: 108(2003)DLT622; 2003(108)SLJ622(Delhi)
Madan B. Lokur, J.1. The Petitioner was appointed by the Respondent as an Assistant Superintendent (Garden) [subsequently redesignated as Assistant Director (Horticulture)] in September, 1978. The Petitioner was appointed against a vacancy reserved for a Scheduled Caste candidate. His appointment was on the basis of a Scheduled Caste certificate submitted by him.2. Sometime in 1986, the Petitioner was promoted to the post of Deputy Director (Horticulture) against a reserved (Scheduled Caste) vacancy. In January 1992, one post of Director (Horticulture) fell vacant. The Petitioner was assigned the work of Director (Horticulture) with effect from 1st January, 1992.3. On 14th June, 1993 a charge sheet was issued to the Petitioner for initiation of major penalty proceedings in respect of a case described as the Tribunal case.4. On 23rd August, 1993, the Petitioner was placed under suspension in respect of another matter altogether in which reliable information had been received that the Pe...
Smt. Reena Sethi Vs. Income-tax Officer
Court: Delhi
Decided on: Nov-28-2002
Reported in: [2003]261ITR288(Delhi)
1. Having heard learned counsel for the parties, we are of the view that the order of the Income-tax Appellate Tribunal does involve a substantial question of law.2. Admit 3. The following question is framed for adjudication :'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessed was not entitled to relief under Section 80HHC in respect of realised bad debts pertaining to exports?'4. The appellant shall file within three months ten copies of the cyclostyled paper books, containing all documents on which reliance was placed before the Tribunal, including any order/orders, either in the case of the assessed itself or in case of any other assessed, which has been followed by the Tribunal.5. The appeal be listed for hearing in the regular course....
Commissioner of Income Tax Vs. Smt. Sudesh Madhok
Court: Delhi
Decided on: Nov-28-2002
Reported in: (2003)179CTR(Del)211
D.K. Jain, J.1. At the instance of the Revenue, Tribunal, New Delhi, has referred under Section 256(1) of the IT Act, 1961 (for short the Act), the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the assessed is entitled to weighted deduction under Section 35B of the IT Act, 1961, in respect of the interest payment of Rs. 2,55,657 made to the Bank of Maharashtra on packing credit ?'2. Since in our opinion answer to the question referred stands concluded by the decisions of the apex Court in CIT v. Stepwell Industries Ltd. and Ors. : [1997]228ITR171(SC) and CIT v. Hero Cycles (P) Ltd. and Ors. : [1997]228ITR463(SC) , we deem it unnecessary to state the facts, except to note that weighted deduction under Section 35B of the Act was claimed by the assessed on the interest paid by her on packing credit. The CIT(A) and the Tribunal, relying on the decision of the Bombay Bench of the Tribunal in Aaydee Corporation, Bombay v. ITO (ITA No. 393/Bo...
Vision Education Society Vs. the Registrar and ors.
Court: Delhi
Decided on: Nov-28-2002
Reported in: 110(2004)DLT391; 2004(72)DRJ370
ORDER1. Petitioner and private respondents 4 to 6 and 8 are involved in a tussle for running the affairs of 'Vision Education Society'. It appears that the society was set up and Registered in 1996 to run a Management Institute which could not take off because of infighting between its members: Both sides are blaming each other for this and are making claims and counter claims. In the present petition, petitioner is claiming to be the President of the Society and is wanting private respondents to be restrained from interfering in the affairs of the society and for handing over the charges and for direction to R-3 (Bank) to allow petitioner to operate the account of the society.2. Private respondents are disputing and resisting all this and pray for dismissal of this petition for its non-maintainability because of pendency of Civil Suit No. 210/2002 pending between the parties on the subject-matter. Apart from this one Writ Petition CW No. 6591/89 is also pending.3. While this matter wa...
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