Delhi Court March 2002 Judgments
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Union of India (Uoi) and ors. Vs. Sukhbir Saran Agarwal and ors.
Court: Delhi
Decided on: Mar-16-2002
Reported in: 100(2002)DLT361; 2003(3)SLJ359(Delhi)
S.B. Sinha, C.J.1. This writ petition is directed against an order dated 05.03.2001 passed by the Central Administrative Tribunal, Principal Bench (hereinafter referred to as 'the Tribunal') in O.A. No. 1947 of 1999 whereby and whereunder an original application filed by the respondent herein was allowed.2. The respondent herein superannuated on 31.07.1991 while he was working as Permanent Way Inspector. He had been paid his provident fund and provisional pension, whereas his other retiral benefits like gratuity, leave encashment, insurance, commutation, etc. had not been pad to him.3. It is not in dispute that the charge of the stores had been taken from him. Only on 07.08.1991, a stock sheet showing alleged shortage of stock while he was in-charge thereof was given to him. He submitted his remarks as was called for from him on 22.05.1992. Further information had also been asked for from him as regards purported shortage of stock in reply whereto also he submitted his Explanationn on ...
Western India Texturizers Ltd. Vs. Union of India (Uoi) and ors.
Court: Delhi
Decided on: Mar-16-2002
Reported in: 2002(146)ELT268(Del)
S.B. Sinha, C.J.The short question, which arises for consideration in these two writ petitions is as to whether processing of twisting and doubling of the yearn would amount of manufacture, so as to attract payment of excise duty in terms of the provisions of Central Excise and Salt Act, 1944 (hereinafter referred to as 'the said Act').2. The petitioner herein is engaged in the business of processing of nylon yarn on jab basis, i.e., it processes yarn of the other parties and is paid for the work done. For the said purpose, it receives nylon yarn from various parties. It twists/doubles nylon yarn on special machine where for the same does not undergo any physical or Chemical changes, nor does it lose its original characteristics. According to the petitioner, twisted and doubled yarn continues to be known as yarn and is covered by TI 18 (i)(a) of the I Schedule to the said Act.3. Central Board of Excise & Customs (hereinafter referred to as 'the Board') issued notification bearing No. 2...
Express Towers (P) Ltd. Vs. Dy. Cit
Court: Delhi
Decided on: Mar-16-2002
Reported in: [2002]123TAXMAN706(Delhi)
S.B. Sinha, C.J. This application has been filed for review of the judgment of this court dated 12-12-2001 at the instance of the owner of the property in question. By reason of the said order, while setting aside the proceeding initiated under section 269UD of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), it was directed that the possession of the property along with the title deeds be handed over to the petitioner therein.2. Mr. Puri, the learned counsel appearing on behalf of the review applicant, would submit that admittedly the writ petitioners had entered into an agreement to sell with the applicant and as such he derived no title thereby.3. The learned counsel would contend that the income-tax authorities got possession of the properties in question from the applicant and, thus, by reason of the impugned directions, the applicant has suffered prejudice.4. As indicated in our order dated 12-12-2001, the judgment has been rendered following a Division Bench's de...
Commissioner of Wealth Tax Vs. Maharaja Prithvi Raj (individual)
Court: Delhi
Decided on: Mar-16-2002
Reported in: 100(2002)DLT526
S.B. Sinha, C.J. 1. The sole question, which arises for consideration in this appeal, is as to whether this Court in the facts and circumstances of this case should entertain a purported question of law in a reference after a long time,The assessment year involved in this appeal is 1991 -92.2. The question, which arose for consideration before the Income Tax Appellate Tribunal, Delhi Bench-F, New Delhi (hereinafter referred to as 'the Tribunal') was as to whether l/6th share of the wealth shown by the assessed in his income-tax return, as having been derived from the estate of late H.H. Sir Sawai Man Singh would be included in the wealth of the assessed. The assessed filed a return of wealth declaring net wealth of Rs. 29,32,569/-. Allegedly he had not shown 1/6th share in the estate of late H.H. Sir Sawai Man Singh in the past, purported to be on the ground that the status issue involved in the matter is pending before this Court.3. The said wealth being 1/6th in the estate of late H....
Cwt Vs. Maharaja Prithvi Raj
Court: Delhi
Decided on: Mar-16-2002
Reported in: (2002)175CTR(Del)94
S. B. Sinha, C. J.The sole question, which arises for consideration in this appeal, is as to whether this court in the facts and circumstances of this case should entertain a purported question of law in a reference after a long-time.The assessment year involved in this appeal is 1991-92.2. The question, which arose for consideration before the Appellate Tribunal. Delhi Bench-F, New Delhi (hereinafter referred to as 'the Tribunal'), was as to whether 1/6th share of the wealth shown by the assessed in his income-tax return, as having been derived from the estate of late H.H. Sir Sawai Man Singh would be included in the wealth of the assessed. The assessed filed a return of wealth declaring net wealth of Rs. 29,32,569. Allegedly he had not shown 1/6th share in the estate of late H.H. Sir Sawai Man Singh in the past, purported to be on the ground that the status issue involved in the manner is pending before this court.The said wealth being 1/6th in the estate of late H.H. Sir Sawai Man S...
Jasmine Telecom India Ltd. Vs. Commissioner of Customs (Acu)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-15-2002
Reported in: (2002)(145)ELT63TriDel
1. The issue involved in this appeal filed by M/s. Jasmine Telecom India Ltd. is whether benefit of Notification No. 11/97-Cus. is available in respect of 'Neos Software Licence', imported by them.2. Shri K.K. Anand, learned Advocate, submitted that Sl. No. 173 of the Notification No. 11/97 exempts Computer Software from payment of customs duty; that the Software imported by them is an operative system software which was must to run any other software just like MS DOS UNIX; that the Department is of the view that for customs purpose, the word computer has to be interpreted as an automatic data processing machine falling under Heading 8471 of the Customs Tariff; that Appellate Tribunal, in the case of BPL Mobiles Communication Ltd. v.Commissioner of Customs, 2000 (126) E.L.T. 986, has extended the benefit of the Notification to all other Software; it was held by the Tribunal that the Computer Software contained in tapes, Disk or CD ROMS used for different specific functions are entitle...
New Century Impex Vs. Commissioner of Customs, Nhava
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-15-2002
Reported in: (2002)(142)ELT701TriDel
1. In these two appeals filed by M/s. New Century Impex, the issue involved is whether the goods imported by them are photocopying machines as confirmed by both Commissioner (Appeals) and Commissioner of Customs under the two different impugned orders or are components of photocopy machine.2. Shri K.K. Anand, learned Advocate, submitted that the Appellants are actual users having a small scale industry registered for the manufacture/processing/assembly of electronic goods, viz. photocopy machines, audio visual, Mini security system, electronic toys; that they imported various reconditioned components of photocopies and claimed clearance of the same against special Import Licence; that imported components constitute only 60% to 70% of the total value and they require 30% local components for assembling the imported goods into full machines; that they procure about 33 items from domestic market and without these parts the machine is not functional; that locally procured parts are not pe...
Meta Pack Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-15-2002
Reported in: (2003)(161)ELT1052TriDel
1. These are three appeals arising out of a Common Adjudication Order dated 11-3-91 passed by Collector, Central Excise and as such are being disposed of by one Common Order.2.1 Briefly stated facts are that both the Appellants M/s. Meta Craft and Meta Pack manufacture metal containers and consists of following partners :- (i) M/s. Meta Craft (a) Shri A.J. Shetty (b) Shri Vijay Shetty (ii) M/s. Meta Pack (a) Mrs J.J. Shetty (b) Shri Vinay Shetty 2.2. The Central Excise Officers visited the factory premises of Meta Craft on 22-7-89 and found papers/documents pertaining to M/s. Meta Pack; the officers also noticed shortage in stock of metal containers in Meta Pack which were cleared to their godown without payment of duty and found unaccounted stock in the premises of Meta Craft.Investigation conducted by the Officers revealed that all the partners were related to each other and A.J. Shetty held power-of-attorney of all the partners; that both the units rendered financial assistance to ...
Triveni Sheet Glass Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-15-2002
Reported in: (2003)(160)ELT1018TriDel
1. This Rectification of Mistake Application (ROM) of the Commissioner of Central Excise, Allahabad is in respect of this Tribunal's Final Order Nos. 201 & 202/2000-A, dated 31-3-2000 [2000 (121) E.L.T. 630 (T)]. The ground taken in the ROM is that the order of the Tribunal was passed without considering the submission of the learned DR, during the hearing of the appeal, that the assessee had definitely collected sums over and above the amounts disclosed in the factory sales invoices. The original assessment of the goods was based on their ex-factory sale prices as those prices had been approved as assessable value by the competent jurisdictional Excise Officer. The ROM has referred to an affidavit filed by the learned DR, Shri S. Srivastava, before the Apex Court and the order of the Apex Court.2. The respondent namely M/s. Triveni Sheet Glass Works Ltd., have contested the statements in the ROM and have submitted that the ROM is entirely contrary to the facts of the case. Shri R...
Calcom Vision Ltd. Vs. Commissioner of Central Excise,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-15-2002
Reported in: (2002)(142)ELT383TriDel
1. The issue involved in this appeal, filed by M/s. Calcom Vission Ltd., is whether in the facts and circumstances of the matter the facility to pay Central Excise duty on fortnightly basis under Rule 8(1) of the Central Excise (2) Rules, 2001 should be suspended for a period of 2 months? 2. Shri V. Lakshmikumaran, learned Advocate, along with Shri B.L.Narsimhan, learned Advocate, submitted that the Appellants manufacture Colour/Black & White television receivers; that Colour T.V. sets are cleared on payment of duty in terms of Section 4A of the Central Excise Act; that the value for the Black & White T.V. sets is determined in terms of purchase orders received from the customer; that the duty payment is discharged by them on fortnightly basis as provided under Rule 8(1) of the Central Excise Rules, 2001; that while conducting the audit of their records the Central Excise Officers noted that in respect of some of the clearances of Black & White T.V. sets made to BPL Ltd. t...
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