Delhi Court December 2003 Judgments

Commissioner of Central Excise Vs. Parabolic Drugs Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(168)ELT135TriDel

2. The Revenue's appeal is directed against the findings arrived at by the ld. Commissioner (Appeals) in the impugned order. The Commissioner in his impugned order has dealt with the department's appeal against the order-in-original as well as the appeal of the respondent.3. So far as the respondent's appeal relating to demand of duty on the shortage of raw material is concerned, it has been noted that, the demand has been confirmed by the adjudicating authority on the ground that either the raw material itself has been removed clandestinely or the said raw material was not brought to the factory and credit taken without any documentary basis. The Commissioner (Appeals) considered this finding of the adjudicating authority to be totally vague and without any basis and noted that, adjudicating authority himself is not sure about the irregularity or offence committed by the appellant (respondent). Against this finding of the Commissioner (Appeals), the Revenue's appeal has not specifica...

Varsha Plastics Pvt. Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(164)ELT437TriDel

1. This is an appeal at the instance of the importer challenging the order passed by the Commissioner (Appeals) dated 24-4-2003. The issue arising in this appeal is whether the Revenue was justified in rejecting the transaction value declared by the assessee.2. The goods imported by the appellant was subjected to first check examination and representative samples sealed and forwarded to Customs Laboratory, Kandla. According to examination report and test report dated 4-8-2000, the goods were found as heterogeneous mixture of colourless/transparent and a little of coloured granules together with small film cuttings. It is composed predominantly of polypropylene together with polyethylene having specific gravity of less than 0.94 and more than 0.94. The report was to the effect that they can be considered as mixed granules floor sweepings. The Customs Authorities found that there is no standard definition available for the term "floor sweeping" and that there was no contemporaneous impo...

Commissioner of Income Tax Vs. Ms. Sadhna Chadha

Court: Delhi

Reported in: (2004)188CTR(Del)78; 2004(74)DRJ299; [2004]270ITR534(Delhi)

D.K. Jain, J.1. This appeal by the Revenue under Section 260A of the Income-tax Act, 1961 (for short 'the Act') is directed against the order, dated 25 February 2003, passed by the Income-tax Appellate Tribunal,Delhi Bench-A, Delhi (for short 'the Tribunal') in ITA No. 4649/Del/98, pertaining to assessment year 1996-97. According the Revenue, the impugned order involves the following substantial questions of law:' (1) Whether the ITAT was correct in law in deleting the addition of Rs. 4,07,286-00 being the arrears of rent, made by the Assessing Officer to the income of the assessed ?''(2) Whether the amount of Rs. 4,07,286-00 being the arrears of rent could be taxed under the head 'income from house property' or under the head 'income from other sources'?''(3) Whether the provisions of Section 25B introduced by the Finance Act 2000 is clarificatory in nature and thereforee have retrospective effect ?'2. The material facts, which lie in a narrow compass, are as follows:The respondent as...

Smt. Kusum Ansal Vs. Asstt. Cit

Court: Delhi

Reported in: (2004)91TTJ(Del)177

ORDERP.N. Parashar, J.M.:This appeal has been filed by the assessed against the order of Commissioner (Appeals), dated 8-11-1994, for the assessment year 1985-86.2. Shri R.N. Sharma, appeared or behalf of the assessed. Learned Departmental Representative, Shri L.D. Mate, appeared for the department. The assessed has taken as many as three grounds of appeal which are as under :'l.(a) That, on the law, facts and in the circumstances of the case, the learned Commissioner (Appeals) has erred in confirming the disallowance of claim for statutory deduction under section 24(l)(i)(a) of Income Tax Act, 1961, while computing the income under the head property' of certain let out commercial flats and spaces owned by the appellant.1. (b) That, without prejudice to the foregoing ground and in the event of it being held that the rental income was not assessable under the head 'property', the same could not be brought to tax under the head 'Other sources' as well and as such should have been exclude...

Cit Vs. Ms. Sadhna Chadha

Court: Delhi

Reported in: [2004]135TAXMAN242(Delhi)

D.K. Jain, J.This appeal by the revenue under section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act) is directed against the order, dated 25-2-2003, passed by the Income Tax Appellate Tribunal, Delhi Bench-A, Delhi (hereinafter referred to as the Tribunal) in ITA No. 4649/Del/98, pertaining to assessment year 1996-97. According to the revenue, the impugned order involves the following substantial questions of law :'1. Whether the Income Tax Appellate Tribunal was correct in law in deleting the addition of Rs. 4,07,286 being the arrears of rent, made by the assessing officer to the income of the assessed ?2. Whether the amount of Rs. 4,07,286 being the arrears of rent could be taxed under the head Income from house property or under the head Income from other sources?3. Whether the provisions of section 25B introduced by the Finance Act, 2000 is clarificatory in nature and thereforee have retrospective effect ?'2. The material facts, which lie in a narrow compass,...

Cce Vs. Gajra Bevel Gears Limited

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(113)LC766Tri(Delhi)

1. The Revenue filed these appeals against the Order-in-Appeal passed by the Commissioner (Appeals).2. The brief facts of the case are that the respondents availed the benefit of modvat credit in respect of Round Boxes supplied by M/s.Garha Containers on the strength of duty paid by M/s. Garha Containers.A show cause notice was issued to the respondents for denial of modvat credit on the ground that the goods cleared by M/s. Garha Containers are not liable to duty as these are exempted goods.4. The contention of the Revenue is that as M/s. Garha Containers wrongly availed the credit on the exempted goods, therefore, the present respondents are not entitled to the benefit of modvat credit in respect of goods received by M/s. Garha Containers.5. The contention of the respondents is that for reclassification of the goods a show cause notice is issued to M/s. Garha Containers and the matter is still pending with the Commissioner (Appeals). The respondents also relied upon the decisions in...

Tarachand Shival Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(91)ECC403

1. This application is by the appellant who says that there is an apparent error in Final Order No. A/352/2003-NB(C) dated 28.5.2003 passed by us in Appeal No. E/246/2002-NB(C). The error, according to the appellant, is in paragraph 3 of our order, which reads as under: "We have carefully examined the records and submissions. The allegations against the appellant in the show-cause notice have been reproduced earlier in this order. We find that, in his statements recorded under Section 14 of the Central Excise Act, the appellant has admitted the alleged facts. Shri Balkishan Jhawar. Director of M/s RPFL has also confirmed the statements of the appellant who was the authorized signatory of that company. We are not inclined to accept the plea that the statements dated 9.3.2000 and 29.3.2000 were retracted by the appellant before the adjudicating authority. It is claimed that the affidavit was in Hindi and the same was later on translated into English. An English translation of an affidav...

Cce Vs. Jamna Auto Industries Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(92)ECC5

2. Brief facts of the case are that respondents are engaged in the manufacture of Leaf Spring and Stabilizer. On 27.8.97 the Officers of the Revenue Department visited the factory of the respondents and on verification, it was found that there were shortage of finished products valued at Rs. 9,83,498. During verification it was also found that respondents had received the additional amount of Rs. 39,96,514 from M/s. Maruti Udyog Ltd. towards clearances effected to M/s. Maruti Udyog Ltd. in addition to the amount indicated in the invoice. A show cause notice was issued for demand of duty amounting to Rs. 1,47,525 in respect of the finished products found short and duty amounting to Rs. 5,99,477 in respect of additional amount received from M/s. Maruti Udyog Ltd. 3. The adjudicating authority confirmed the demand and imposed equal amount of penalty. On appeal filed by the respondents, the Commissioner (Appeals) allowed the appeal and held that since the appellants deposited the amount i...

Cce Vs. Patwari Udyog Ltd. and Balmukund

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(92)ECC430

1. This is an application by the Revenue for rectification of mistake in the Final Order No. A/392-394/2002-NB(D) dated 8.4.2002.2. When the matter was called, no one was present for the respondents M/s. Patwari Udyog Ltd. & M/s. Balmukund Concast Ltd. We, therefore, heard Ms. Charul Baranwal, learned SDR and perused the records. We agree that there is a mistake in not mentioning of the orders against which the appeals were filed by the appellants. It has been mentioned in the order that the appeals had arisen out of Order-in-Original No.244-246/MP/Commr./2001 dated 20.12.2001 passed by the Commissioner of Central Excise, Patna (Bihar). The Tribunal has disposed of three Appeals No. E/654, 655 and 674/2001-NB vide Final Order dated 8.4.2001.Appeals No. 655/02 and 674/02 had been filed against different Orders-in-Original. We, therefore, direct that the following will be substituted: "(Arising out of Order-in-original No. 244-246/MP/Commr./2001 dated 20.12.2001, Order-in-original N...

Jcit Vs. Saraswati Real Estates and

Court: Income Tax Appellate Tribunal ITAT Delhi

1. This appeal of the Revenue has arisen as a result of an order passed by CIT(A) by which the CIT(A) has held the assessee to be entitled to the credit of an amount of tax deducted at source which tax though has not been deposited by the payer with the revenue as contemplated by Section 199 of the Income Tax Act and the non-payment of the amount of TDS with Revenue persuaded the AO to disallow the credit claimed by the assessee.2. To adjudicate the controversy involved the material facts relevant for our purpose are that in the year under consideration the assessee received certain amount of interest. The payer while making the payment of interest, deducted TDS as contemplated by Section 194 of the Income Tax Act. The certificate of the tax deducted at source was also furnished to the assessee. The assessee in the return furnished claimed credit for the TDS on interest paid which was not granted apparently for the reason that the amount of tax deducted at source was not deposited wit...