Delhi Court September 2002 Judgments
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SachIn Textiles Pvt. Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-23-2002
Reported in: (2002)LC826Tri(Delhi)
1. There is no appearance for the appellants. We have gone through the records of the case and heard the 5r. Counsel appearing on behalf of the Revenue. There is also an application filed by Central Excise, Customs and Gold (Control) Bar Association to determine the maintainability of the reference made by the West Regional Bench. We find that the issue referred for consideration by the Larger Bench is mainly whether this Tribunal has inherent jurisdiction to award interest.2. The appellant in Appeal No. E/404/2000-Mum. made a claim for interest on delayed refund before the jurisdictional Asstt.Commissioner. Since the application was rejected the matter was taken in appeal. The appellate authority also took the same view. Aggrieved by the above order the petitioner has filed Appeal E/404/2000 Mum.3. The appellant in Appeal No. E/1090-R/98-Mum. was directed to make a pre-deposit of Rs. 25 lakhs. The order was challenged before the High Court at Mumbai. By order dated 25-1-99 High Court...
Plastikot (Sundersons) Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-23-2002
Reported in: (2003)(160)ELT370TriDel
1. The learned Commissioner in the impugned order confirmed a demand of central excise duty amounting to Rs. 9,29,557/- and imposed a penalty of Rs. 1 lakh. Being aggrieved by this order the appellants have filed the captioned appeal.2. The facts of the case in brief are that the appellants are engaged in the manufacture of coated cotton fabrics and coated man-made fabrics. Grey fabrics were being procured by them from the market and that the fabrics were subjected to coating with PVC compound.Investigation in the affairs of the company were undertaken by the department. These investigations revealed that during the period 23-6-84 to 11-2-85 the appellants had received a total quantity of 274432 metres of cotton fabrics, but they were not entered in in Form IV register. It was alleged by issue of show cause notice that these cotton fabrics were coated and removed without payment of duty. The Commissioner decided the issue as indicated above. When the matter came earlier before the Tri...
Primo Pick N Pack Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-23-2002
Reported in: (2002)(84)ECC806
1. On examining the records and hearing both sides, I find that the appeal itself can be disposed of finally at this stage. Heard both sides.2. The Adjudicating Authority has disallowed Modvat credit of Rs. 5,73,142/- to the assessee and imposed on them a penalty of Rs. 50,000/-. Aggrieved by the decision of that authority, the assessee has preferred appeal to the Commissioner (Appeals). In that appeal, the appellants also filed an application for pre-deposit and stay of recovery in respect of the duty and penalty amounts under Section 35F of the Central Excise Act. The learned Commissioner (Appeals), after hearing the appellants, passed interim stay order dated 18-12-2001 directing them to deposit 60% of the adjudged dues within three weeks.Upon receipt of the stay order, the party filed an application with the Commissioner (Appeals) on 9-1-2002 praying for modification of the order. Later on, the Commissioner (Appeals) passed order-in-appeal No.288/CE/BPL/99 dated 22-3-2002 whereby ...
Usman Khan, Liyakat Khan, Vs. Cc
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-23-2002
Reported in: (2003)(85)ECC118
1. The above captioned appeals have been directed against the Order-in-Original dated 18.9.2001 vide which the Commissioner of Customs has ordered absolute confiscation of the seized in dian currency of Rs. 15,00,000 under Section 121 of the Customs Act and imposed penalty of Rs. 3,00,000 on appellants Nos. 1 to 3, of Rs. 4,00,000 on appellant No. 4 and of Rs. 1,00,000 on appellant No. 5.2. On 8.9.98, acting on the prior in formation, the officers of Customs Range, Churu, in tercepted Jeep No. RJ-23-C-2736 near village Khotla, on Fatehpur Churu Road, while coming towards Churu. The said jeep was being driven at that time by Usman Khan, appellant and two other persons who disclosed their names as Ayub Khan and Ashan Khan, were found sitting by his side. The jeep was brought to the office of the Customs Range and through search of the jeep was conducted in the presence of two in dependent witnesses. On lifting cushion of the passenger seat, ten packets of in dian currency notes containi...
Shri Ram Narain, S/O Shri Chandi Ram Vs. Union of India (Uoi) Through ...
Court: Delhi
Decided on: Sep-23-2002
Reported in: 2003(66)DRJ668
Vijender Jain, J. 1. Mr. G.D. Gupta, learned counsel for the petitioner has contended that the order dated 6.11.1989 placing the petitioner under suspension as well as the order of imposing penalty of compulsory retirement from his service w.e.f. 21.8.1991 be quashed.2. This writ petition can be disposed of at this stage on the ground that in the writ petition it has been averred in para (G) of the Ground that the disciplinary authority passed its order dated 21.8.1991 on the report of the inquiry officer, which was never supplied to the petitioner.3. That aspect of the matter has not been controverter by the respondent. Yet another submission of the learned counsel for the petitioner is that in terms of SR 64 of the ICCSR Service Regulations, 1970 in case of major penalty such penalty cannot be imposed until an opportunity has been granted to the employee to make representation against the penalty proposed to be awarded in the light of the finding of the inquiry officer. In support of...
Govt. of Nct of Delhi and ors. Vs. Dr. Anita Nanda and ors.
Court: Delhi
Decided on: Sep-23-2002
Reported in: 2003(68)DRJ717
S.B. Sinha, C.J.1. Interpretation of a notification dated 12.04.1999 is in question in this writ petition, which arises out of a judgment and order dated 16.03.2001 passed by the Central Administrative Tribunal, Principal Bench, New Delhi (hereinafter for the sake of brevity referred to as, 'the Tribunal') in O.A. No. 2590 of 2000 whereby and whereunder the Original Application filed by the respondents herein was allowed.F A C T S:-2. The unofficial respondents, who are 18 in number, were appointed as Medical Officers on contract basis for a period of 89 days on a consolidated salary of Rs. 6,000/- with certain persons. However, they were allowed to continue in service. In 1999, they filed an Original Application before the Tribunal praying therein for parity in pay and allowances and other benefits of service conditions as admissible to other Medical Officer (Homeopathy) (hereinafter for the sake of brevity referred to as, 'MO(H)') appointed on regular basis in the pay-scale of Rs. 8,...
Mr. Ashwani Kumar Sharma Vs. Oriental Bank of Commerce
Court: Delhi
Decided on: Sep-23-2002
Reported in: (2003)IILLJ575Del; 2003(3)SLJ405(Delhi)
S.B. Sinha, C.J.1. The question involving in these matters being identical, they were taken up for hearing together and are being disposed of by this common judgment.(FACTS OF CW 7016/2001)2. On September 27, 1973 the petitioner was appointed with respondent Bank on a permanent basis. The petitioner was promoted from time to time and in the year 1996 he was holding the post of the Deputy Chief Manager in the General Administration Department of the respondent.3. In the year 1993, the Oriental Bank of Commerce Employees Pension Scheme, 1993 (hereinafter called 'the scheme') came into being. In 1995, the respondents, in exercise of their power under Section 19 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1990 made regulations known as the Oriental Bank of Commerce (Employees') Pension Regulations, 1995 (hereinafter called and referred to as 'the Regulations' for short). The petitioner who was in the service of the Bank at that time exercised his option to beco...
Commissioner of Income Tax Vs. Net Work Ltd.
Court: Delhi
Decided on: Sep-23-2002
Reported in: (2004)191CTR(Del)427
ORDER1. CM 78/2002Allowed, subject to just exceptions.ITA 180/20022. This appeal under Section 260A of the Income-tax Act, 1961 (for short the Act), is directed against the order, dt. 29th April, 2001, passed by the Income-tax Appellate Tribunal (for short the Tribunal) in ITA No. 5944/D/1994, pertaining to the asst. yr. 1990-91.3. From the impugned order we find that while dismissing Revenue's appeal, the Tribunal has relied on its Special Bench decision in the case of the assessed itself, pertaining to the asst. yr. 1984-85 as also on its earlier orders in respect of asst. yrs. 1986-87, 1987-88 and 1989-90, wherein the Special Bench decision was followed. Except for relying on these decisions, the Tribunal has not given any other reason for deciding the appeal in favor of the assessed.4. While very fairly admitting that the orders of the Tribunal pertaining to the earlier aforenoted assessment years had not been challenged, Mr. R.D. Jolly, senior standing counsel for the Revenue, sub...
B.D. Pahwa Vs. Union of India (Uoi)
Court: Delhi
Decided on: Sep-23-2002
Reported in: 2003(66)DRJ475
Manmohan Sarin, J.1. Rule.With the consent of the parties. Writ petitions are taken up for disposal.2. By this common order, I would be disposing of CW. No. 6071/2002 and CW. No. 6072/2002 both titled Sh. B.D. Pahwa v. Union of India.3. Petitioner has filed these writ petitions, claiming that the respondent/L&DO;, is seeking to dispossess the petitioner from the plots in question, on the basis of notices dated 6.9.2002, which were served on the him on 11.9.2002, without waiting for the expiry of 15 days period, as provided for, in the lease deed. Learned counsel for the petitioner places reliance on Clause (xii) of the lease deed, which is as under :-'(xii) if during the period of the lease the premises are required for a public purpose or for any administrative purpose by the Lesser the Lesser shall at the expiry of a notice of fifteen days to the effect that the said premises are required for such purpose to be served upon the lessee by an officer appointed by the Lesser in this beha...
Hindustan Sugar Mills Ltd. and anr. Vs. Union of India (Uoi) and ors.
Court: Delhi
Decided on: Sep-21-2002
Reported in: 102(2003)DLT478; 2003(160)ELT30(Del)
S.B. Sinha, C.J. 1. Interpretation of a notification dated 21.04.1982 exempting the sugar industry from payment of duty of excise is in question in these writ petitions.2. However, we may notice facts of the case in brief from C.W.P. No. 2407 of 1984:-The petitioner carries on a business in production of sugar in the State of U.P. The petitioner contends that the sugar production in the country during the year 1981-82 surpassed all estimates and reached an all-time record of 84.35 lac tones as against 51.43 lac tones during the season 1980-81. The sugar industry allegedly had been paying a much higher price than the statutory minimum price in the earlier years. However, during the relevant period, there had been reversal of the trend of diversion of sugarcane to gur and khandsari sector. Large scale diversion of sugarcane from gur and khandsari to the sugar factories forced many sugar factories in Bihar and U.P. to carry on crushing of sugar in hot summer months, during which the recov...
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