Delhi Court February 2002 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Ferodo India (P) Ltd. Vs. Commissioner of Customs, Mumbai
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-12-2002
Reported in: (2002)(82)ECC584
1. The appellant M/s. Ferodo India (Pvt.) Limited is a subsidiary of M/s. T&N International Ltd., U.K. from August 1998. Prior to that appellant was a joint venture with 51% shares holding by the same M/s.T&N International Ltd., U.K. Thus, the appellant has always been a related person of M/s. T&N International Ltd., U.K.2. The present appeal is directed against impugned orders which held that in respect of imports of capital goods, spares and accessories thereof, and raw materials by the appellant from their related persons namely T&N International and its associates and subsidiaries, addition @ 17% is required to be made to the sale price of the goods in consideration of royally and technical know how fees payable by the appellant to M/s. T&N International. The above addition has been ordered in view of the provisions contained in Rule 9(1)(c) of Customs Valuation Rules, 1988. During the hearing of the case, learned SDR pointed out that the addition would be just...
Dcm Engineering Products Vs. Commissioner of C. Ex.,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-12-2002
Reported in: (2002)(142)ELT105TriDel
1. The issue that has come up for consideration is whether the finding of the Commissioner (Appeals) confirming the levy of duty in respect of cost of pattern tooling carried out by the appellant for M/s. Mahindra & Mahindra is to be sustained. It is the case of the appellant that the apportioned cost of pattern tooling for M/s. Mahindra & Mahindra will be added towards assessable value of casting when regular supply of castings commences. The appellant would contend that the demand of duty is premature as during the relevant period there was no production on the pattern tooling designed for M/s. Mahindra & Mahindra Ltd. This contention was not accepted by the Commissioner (Appeals) for the reason that the appellant did not submit any evidence at the personal hearing on 18-7-2001 that supply has been made to M/s. Mahindra & Mahindra Ltd. and cost apportioned.2. It is contented by the appellant that even though M/s. Mahindra & Mahindra had written in their letter da...
Punjab Fibres Ltd. Vs. Commissioner of Central Excise,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-12-2002
Reported in: (2002)(141)ELT819TriDel
1. This appeal has been preferred by the appellants against the order-in-original dated 30-3-2001 passed by the Commissioner (Adjudication) vide which he had confirmed the duty with equal amount of penalty as detailed therein on the appellants.2. The appellants are engaged in the manufacture of cotton and polyester spun yarn classifiable under Chapters 52 and 54 of the CETA.The proceedings were taken against them on the strength of the show cause notice dated 31-3/1-4-99. The allegations imputed to them in the show cause notice were that during the period 1994-95 to 1996-97, they manufactured and removed excisable goods viz., polyester cotton blended yarn on short payment of duty. They showed higher use of polyester fibre than what they actually used and the saved polyester fibre was then mixed with the polyester cut fibre/waste received by them from different suppliers and thereafter utilised in the manufacture of polyester blended yarn. But they cleared that yarn by declaring as cot...
Virchow Laboratories Ltd. Vs. Ministry of Finance
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-12-2002
Reported in: (2002)(82)ECC190
1. The appeal is directed against the imposition of anti-dumping duty vide Notification No. 31/2001-Customs, dated 28-3-2001 on Hydroxyl Amine Sulphate (HAS) imported from USA, Japan and European Union (EU) pursuant to the final findings of the designated authority published in the Ministry of Commerce Notification dated 1-3-2001.2. In the impugned order the designated authority recommended imposition of definitive anti-dumping duties on all imports of Hydroxyl Amine Sulphate (HAS) falling under sub-heading 2825.1003 of the Customs Tariff Act, 1975 originating in or, exported from the subject countries/territory, as mentioned above. The anti-dumping duty has to be the difference between the amounts mentioned in Column 3 below and the landed value of imports in US $/MT :- 3. Hydroxyl Amine Sulphate is used in the manufacture of Sulphamethaxazole (SMX) commonly known as Septran , Bactovan and other antibiotics such as Ranatadine. Respondent No. 3 is the sole producer of Hydroxyl Amine S...
Sayaji Hotels Ltd. Vs. Commissioner of Central Excise,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-12-2002
Reported in: (2002)(141)ELT765TriDel
1. The Appellants filed this appeal against the Adjudication Order passed by the Commissioner, Central Excise who had confirmed the demand of Rs. 42,02,128/- with a penalty of an equal amount and further penalty of Rs. 5 lakhs under Rule 173Q of Central Excise Rules on the ground that Central Air Conditioning Plant is excisable goods classifiable under Chapter 84 of the Central Excise Tariff.2. Heard Both sides. Contention of the Appellants is that Air Conditioning Plant is not marketable as such. For this they relied upon the decision of the Hon'ble Supreme Court in the case of Triveni Engg., reported in 2000 (120) E.L.T. 273. The Appellants also relied upon the C.B.E.C. Circular dated 15-1-2002 issued under Section 37B of Central Excise Act to submit that Air Conditioning Plant as a whole cannot be considered to be excisable goods.3. Central Board of Excise & Customs issued a Circular dated 15-1-2002 after considering the various decisions of the Hon'ble Supreme Court including ...
Namita Gautam Vs. Commissioner of Central Excise,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-12-2002
Reported in: (2002)LC257Tri(Delhi)
1. These appeals arise from and are directed against the common adjudication .Order No. CCE (ADJ) VLS/06/2001, dated 30-4-2001/15-5-2002 passed by the Commissioner of Central Excise (Adj.) Delhi. Accordingly, they were heard together and are being disposed of by this common order.2. The basic issue adjudicated in the impugned order is the valuation of "Sleepwell Flexi-Puff" brand goods manufactured by M/s. Sheela Foam group of Companies and sold to M/s. S.F. Enterprises. The impugned order concluded that "Sleepwell Flexi-Puff brand goods were manufactured exclusively for M/s. S.F. Enterprises and M/s. S.F.Enterprises Pvt. Ltd. being a related person of M/s. Sheela Group of Companies, the goods were required to pay duty at the price at which they were sold by the related person (M/s. S.F. Enterprises Pvt. Ltd.) in terms of Proviso (iii) to Section 4(i)(a) of the Central Excise Act, 1944. Since the manufacturers had paid duty in respect of such goods at their sale price to M/s. S.F. Ent...
Kapsons Industries Pvt. Ltd. Vs. Commissioner of Customs, Mumbai
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-12-2002
Reported in: (2002)(141)ELT666TriDel
1. The appellants are engaged in the manufacture of Electrical Lamination Stampings, for which they used to import Cold Rolled Non-Grain Oriented [CRNGO] Electrical Steel Sheets from various countries. Such Electrical Steel Sheets were freely importable prior to 11-12-98. From the said date, under Notification No. 35 issued by the Director General of Foreign Trade [DGFT], such electrical grade steel sheets of GIF value below US $ 763 per MT are prohibited for import.2. The appellants opened in favour of their foreign supplier, a Letter of Credit [LC] with their bank on 1-12-98, which was valid upto 15-12-98. Pursuant to a request from the foreign supplier for extending the validity period of the LC, the appellants took necessary steps with their bankers and got the validity period expended upto 31-12-98.Subsequently, the goods (electrical steel sheets) were shipped from Russia to the appellants in India under Bill of Lading and Invoice, dated 28-12-98. The appellants filed Bill of Ent...
Sahara Airlines Ltd. Vs. Deputy Commissioner of Income Tax
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Feb-12-2002
Reported in: (2002)83ITD11(Delhi)
1. All these appeals were heard together and are being disposed of by the common order for the sake of convenience. The disputes arising out of these appeals relate to demands raised against the assessee under Section 201(1) of IT Act, 1961 (in short 'Act'), pertaining to financial years 1994-95 to 1998-99. The issue arising out of these appeals is whether the assessee was liable and failed to deduct the tax at source under Section 195 of the Act from the various payments made by the assessee to various non-resident parties and consequently, whether the assessee could be considered as assessee-in-default under Section 201(1) of the Act.2. First, we take up the payments made by assessee to International Leasing Finance Corporation (in short ILFC). The assessee is a company incorporated in India, which is engaged in the business of running aircrafts for carriage of passengers. Some of the aircrafts, run by it, are owned by it whereas the others are taken by it on lease from various non-...
Ved Kumari and anr. Vs. State and anr.
Court: Delhi
Decided on: Feb-12-2002
Reported in: 96(2002)DLT820; 2002(62)DRJ206
K.S. Gupta, J.1. This order will govern the disposal of Crl. Revision Nos. 286/2001 filed by Smt. Ved Kumari and Veena, 287/2001 filed by Kapil and 226/2001 filed by Harish which arise out of the same order dated 15th February 2001 passed by an Additional Sessions Judge in Crl. Rev. No. 58-99 - Sushil Kumar v. State and Anr.. 2. In short, the facts giving rise to the petitions are these. S.K. Bhalla, respondent No. 2 herein filed a complaint pertaining to the occurrence dated 12th December 1998 against petitioners and three others under Sections 147, 148, 149, 452, 307, 308 and 506 (Part I) IPC and after recording statements of respondent No. 2, CW-1 and Sudershan Kumar, CW-2, petitioners and there others were summoned to face trial for offences under Sections 279/323/34 IPC by the order dated 16th March 1999 by a Metropolitan Magistrate. Feeling aggrieved, respondent No. 2 preferred Criminal revision No. 58/99 and while allowing revision and remanding the case back, Metropolitan Magis...
Eita India Ltd. Vs. National Capital Territory of Delhi and ors.
Court: Delhi
Decided on: Feb-12-2002
Reported in: 2002IVAD(Delhi)186; 2002CriLJ4754; 96(2002)DLT664; 2002(62)DRJ166
S.K. Agarwal, J.1. This petition under Section 482 of the Code ofCriminal Procedure, 1973 (for short 'Cr.P.C.) is directed against the order dated 12th September, 2000 passed by the court of Shri R.S. Verma, Addl. Sessions Judge, dismissing revision petition of the petitioner, up-holding the order of the Metropolitan Magistrate, dismissing the complaint instituted by the petitioner, under Section 138 of Negotiable Instruments Act, at the pre-summoning tage on the ground that the same was not maintainable. 2. Facts in brief are that M/s. Eita India Ltd. (hereinafter referred as 'the company'), as the sole proprietor of M/s. East India Transport Agency, (for short 'EITA') filed a complaint under Section 138 of Negotiabl Instruments Act (for short 'NI Act') against accused No. 1 and the directors, accused Nos. 2 to 9, persons in-charge and responsible for its day-to-day business. It was alleged that the accused persons booked consignment through its sole proprietorship concern EITA and pa...
- ‹ Prev
- 11
- 12
- 13
- 14
- 15
- 17
- 18
- 19
- 20
- 21
- Next ›
- Last »