Delhi Court March 2003 Judgments
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AldowIn Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-28-2003
Reported in: (2002)LC420Tri(Delhi)
1. In these 4 appeals, arising out of a common Order-in-Original No.27/2001 passed by the Commissioner, Central Excise, the issue involved is whether the panels of Aluminium Glass Curtain Wall emerge on account of manufacturing activity, and if so, who are the manufacturer, whether M/s. Aldowin, Appellant No. 1 or M/s. Balaji Hotels & Enterprises Ltd. (BH& EL), Appellants No. 2.2. Shri V. Lakshmikumaran, learned Advocate, submitted that M/s. BH & EL were engaged in the construction of a 5 Star Hotel at Chennai; that for installing facade of glass curtain, they imported glass Sheets of specific sizes exactly required as per design and the opening of the facade and purchased locally aluminium frames in dismantled condition after paying Central Excise duty; that the silicon sealant and other materials were also bought locally; that they entered into a labour contract with M/s. Aldowin and Blue Chip Consultants for providing labour for the purpose of assembling panels into fra...
Magnum Automotive Industries Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-28-2003
Reported in: (2003)(155)ELT316TriDel
1. The issue involved in these 3 appeals, arising out of a common Order-in-Original No. 13/2001, dated 24-12-2001, passed by the Commissioner of Central Excise, is whether the Appellants M/s. Magnam Automotive Industries are using the brand name of another person and consequently not eligible for the benefit of Notification No. 1/93-CE., dated 28-2-93 and whether excisable goods were cleared by them clandestinely without payment of duty.2. Shri A.R. Madhav Rao, learned Advocate, submitted that the Appellant-company manufacture various automotive products, meant for four wheelers and two wheelers; that the products manufactured by them are brake shoes, Clutch plates, Disk plate pads, and Clutch weights; that they are marketing the products under their brand name 'Magnum' and they are putting of the particular logo on the casting only for the purpose of identification of the brake shoes since brake shoes, for Hero Honda Mobike and Kinetic Honda Scooter and also TVS Mobike, Kavasaki Baja...
Supreme Vinyl Films Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-28-2003
Reported in: (2003)(155)ELT304TriDel
1. In this appeal, the appellants have questioned the validity of the impugned order-in-appeal dated 8-5-2002 vide which the Commissioner (Appeals) had affirmed the order-in-original of the Deputy Commissioner who ordered the confiscation of the goods found lying unaccounted in the factory premises of the appellants and imposed penalty of Rs. 50,000/- on them.2. The facts are not much in dispute. On visit to the factory premises of the appellants on 8-7-99 and 9-7-99 by the preventive officers of the Central Excise, 971 rolls of PVC rigid films of different width and length weighing 22.180 Kgs. and rejected PVC film weighing 5.00 MT were found lying unaccounted for in the RG-1 register. The goods were accordingly seized by the officers under a panchnama dated 9-7-99.Statement of authorised person of the appellants was also recorded wherein he disclosed that the goods were yet to undergo quality test and for that reason the goods were not accounted for in the record. He also disclosed ...
Taj Forgings Pvt. Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-28-2003
Reported in: (2003)(161)ELT786TriDel
1. In this appeal, the appellants have challenged the validity of the impugned order-in-appeal dated 24-1-2002 vide which the Commissioner (Appeals) has affirmed the order-in-original disallowing Modvat credit of Rs. 3,40,347.20 and imposing penalty of Rs. 35,000/- on them.2. The facts are not much in dispute. The appellants are engaged in the manufacture of iron/steel forgings. They had been availing the benefit of SSI exemption Notification 16/97-C.E., dated 1-4-1997 and after crossing the slab limit of Rs. 100 lakhs on 8-1-1998, they started paying Central Excise duty at the tariff rate and simultaneously also opted to avail Modvat credit on the inputs under Rule 57G of the Rules, for which they even filed a declaration under Rule 57A on 23-12-97. On scrutiny of their RT 12 returns, it revealed that they had availed Modvat credit of the disputed amount of Rs. 3,40,374.20 on the inputs which were received by them in their factory prior to 8-1-98. This credit was availed by them vide...
Assistant Commissioner of Income Vs. Air Canada [Alongwith Ita Nos.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Mar-28-2003
Reported in: (2004)84TTJ(Delhi)615
1. These are six appeals in number filed by the Revenue. ITA Nos. 1339 & 1340/Del/1997 are one group of appeals filed by Revenue against the order of CIT(A) pertaining to the appeals filed by Air Canada before the CIT(A) while the other four appeals are filed by Revenue pertained to the decision of CIT(A) in appeals filed by Lufthansa German Airlines. The issue in all these appeals are the same and which are reproduced below : "(i) On the facts and in the circumstances of the case, the learned CIT(A) has erred in holding that the appellant acted honestly in not deducting tax at source on the payment made by it to the hotel for accommodation of its crew members. (ii) On the facts and in the circumstances of the case, the learned CIT(A) has erred in deciding that the demand raised against the appellant on account of short-deduction of tax will stand deleted if the payments made by appellant to the hotel has been included by the hotel in its income disclosed to the Department and adv...
Assistant Commissioner of Vs. Air Canada
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Mar-28-2003
Reported in: (2004)88ITD545(Delhi)
1. These are six appeals in number filed by the revenue. ITA Nos. 1339 & 1340/D/97 are one group of appeals filed by revenue against the order of CIT(A) pertaining to the appeals filed by Air Canada before the CIT(A) while the other four appeals are filed by revenue pertained to the decision of CIT(A) in appeals filed by M/s. Lufthansa German Airlines. The issue in all these appeals are the same and which are reproduced below:- (i) On the facts and in the circumstances of the case, the learned CIT(A) has erred in holding that the appellant acted honestly in not deducting tax at source on the payment made by it to the hotel for accommodation of its crew members. (ii) On the facts and in the circumstances of the case, the learned CIT(A) has erred in deciding that the demand raised against the appellant on account of short deduction of case will stand deleted if the payments made by appellant to the hotel has been included by the hotel in its income disclosed to the department and ad...
Shalini Malik Vs. Mrs. Jayshree and anr. and State and anr.
Court: Delhi
Decided on: Mar-28-2003
Reported in: 2003CriLJ2749; 104(2003)DLT791; 2003(68)DRJ650; 2003(2)JCC852
R.C. Chopra, J. 1. These two petitions under Sections 439(2) and 482 of the Code of Criminal Procedure ( hereinafter referred to as 'the Code' only) are for cancellation of bail granted to the accused/respondents by learned ASJ, Delhi in case FIR No. 399/02 registered at Police Station Prashant Vihar under Sections 406/498-A/506/376/120-B/34 IPC, vide orders dated 28.8.2002 and 31.8.2002. The respondent No. 1 in Crl.M(M) No. 3519/02 is the mother-in-law of the petitioner and respondent No. 2 in Petition No. 3520/02 is the husband of the complainant.2. The aforesaid FIR was registered against the accused-respondents on the basis of a complaint made by the petitioner alleging that on 9.5.2002 she was married to respondent-accused Sandeep Solanki according to Hindu rites and customs. Soon after the marriage the respondents started raising dowry demands and on 16.5.2002 she was asked to bring Rs.5 lakhs from her father so that her husband could start business. When she told her father-in-l...
Gurdip Singh Kalra Vs. Surjit Singh Sood
Court: Delhi
Decided on: Mar-28-2003
Reported in: 2003VAD(Delhi)545; 105(2003)DLT267; 2003(71)DRJ696
Manmohan Sarin, J. 1. The defendant Shri Surjit Singh Sood, is an Advocate. He appears in person and by this application, under Order 37 Rule 3 Sub-Rule (5) of Code of Civil Procedure, seeks unconditional leave to contest. Defendant had filed an affidavit on 23rd April, 2001, seeking unconditional leave to contest the suit. The present application filed on 18th July, 2002 has been filed in the proper form, accompanied with an application under Section 5 of the Limitation Act to condone the delay and to avoid any technical objection. 2. The application under Section 5 of the Limitation Act was allowed vide orders dated 20th March, 2003. Learned counsel for the plaintiff also gave his no objection to the application is 6306/2002 being considered Along with the affidavit as originally filed. Arguments were heard in the application and judgment was reserved on 20th March, 2003. 3. The plaintiff Shri Gurdeep Singh Kalra, has filed the present suit under Order 37 of the Code of Civil Procedu...
A.K. Diwan Vs. Union of India (Uoi)
Court: Delhi
Decided on: Mar-28-2003
Reported in: (2003)185CTR(Del)529; [2004]265ITR248(Delhi)
A.K. Sikri, J.1. The petitioner has filed this writ petition claiming the reward for information supplied by him to the IT authorities about the huge tax evasion in crores of rupees by the two group of firms in pursuance whereof IT Department could recover substantial tax recovery from the said parties. It is stated in the petition that IT authorities have made payment of Rs. 50,000 each for the said two groups to the petitioner some time in the year 1995 and thereafter further amount of Rs. 1,00,000 was paid to the petitioner with regard to one such party. The petitioner claims 10 per cent of the recoveries pursuant to the scheme of the IT authorities in this behalf and, thereforee, directions are sought to the effect that the respondents be directed to pay this amount to the petitioner. The respondents have explained that the assessment of reward itself takes place at three separate stages, namely (a) interim, (b) part final, and (c) final. For the purpose of part final and final pay...
A.K. Diwan Vs. Union of India
Court: Delhi
Decided on: Mar-28-2003
Reported in: [2003]132TAXMAN26(Delhi)
ORDERThe petitioner has filed this writ petition claiming the reward for information supplied by him to the Income Tax Authorities about the huge tax evasion in crores of rupees by the two group of firms in pursuance whereof Income Tax Department could recover substantial tax recovery from the said parties. It is stated in the petition that Income Tax Authorities have made payment of Rs. 50,000 each for the said two groups to the petitioner sometime in the year 1995 and thereafter further amount of Rs. 1,00,000 was paid to the petitioner with regard to one such party. The petitioner claims 10 per cent of the tax recoveries pursuant to the scheme of the Income Tax Authorities in this behalf and, thereforee, directions are sought to the effect that the respondents be directed to pay this amount to the petitioner. The respondents have explained that the assessment of reward itself takes place at three separate stages, namely (a) interim (b) part final and (c) final. For the purpose of par...
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