Delhi Court July 2003 Judgments

Dhillon Kool Drinks and Beverages Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(90)ECC588

1. The appellant is a manufacturer of aerated water [Lehar Pepsi, Lehar Mirinda, Lehar 7 Up etc. and post mix syrup (Bag-in-Box/BIB)], The impugned order has confirmed duty demand of over Rs. 2 crores and has also imposed penalty of Rs. 20 lakhs and fine of Rs. 10 lakhs. The duty demand is in respect of clearances carried out from its bottling facility at Panipat and the period involved is April, 1993 to December, 1994.3. The dispute revolves around determination of assessable value of aerated waters and post mix syrup. It is the contention of the appellants that the entire duty demand is the result of incorrect determination of assessable value by the Commissioner under impugned order. The learned Counsel for the appellants took us through the different items of deduction claimed, and required to be made, while fixing the assessable value and has pointed out that serious errors have taken place, while determining the quantum of deductions required to be made from the sale price.3.1 I...

State Black Sea Shipping Company and Mr. Joydeb Kundu Vs. Viraj Overse ...

Court: Delhi

Reported in: [2005]125CompCas831(Delhi); (2004)1CompLJ396(Del); 105(2003)DLT818; 2003(70)DRJ6; (2003)135PLR10; [2004]49SCL627(Delhi)

Mukundakam Sharma, J.1. The present petition is filed by the petitioners under sections 433, 434 and 439 of the Companies Act, 1956, praying for an order winding up the respondent company for its inability to pay the dues of the petitioners. The case of the petitioners is that petitioner No. 1 gave a loan of Rs. 70 lakhs on or about April 8, 1993 by cheque No. 678716 drawn on American Express Bank, Bombay, which was repayable by February 2, 1994. It is alleged that the said cheque amount was debited to the account of petitioner No. 1 on April 20, 1993. It is further alleged that the respondent failed to make any payment as against the aforesaid liability along with interest accrued thereon and thereforee a statutory notice was issued to the respondent under sections 433 and 434 of the Companies Act.2. With the aforesaid allegations a petition was filed in this Court under sections 433, 434 and 439 of the Companies Act, which was registered as CP No. 176/1995, praying for winding up of ...

The Joint Manager (Fci) Vs. the Presiding Officer C.G.i.T.

Court: Delhi

Reported in: 2003VIAD(Delhi)27; 109(2004)DLT596

Mukul Mudgal, J.1. The learned counsel for the petitioner has contended and rightly so that there is an error in the order dated 15th May 2003 of this Court that in so far as it orders the arrears of payment of wages last drawn or minimum wages whichever is higher. Learned counsel for the petitioner has drawn the attention of the court to the statement made by the learned counsel for respondents 3 and 4 in paragraph 2 of the order that respondents confines their case to the wages last drawn. Learned counsel for the respondents very fairly did not dispute this plea. Accordingly the order dated 15th May 2003 is modified to the extent that the arrears be paid to respondent No. 4 on the basis of wages last drawn from the date of the Award i. e. 28th February 2001 up to date on or before 31st July 2003. 2. The impugned order in the writ petition refuses the claim to set aside ex parte award dated 11th July 2002. The case of the petitioner is that Shri K. A. Dewan, Advocate was engaged and i...

Union of India (Uoi) and anr. Vs. N. Ramji, Ias

Court: Delhi

Reported in: 2004(72)DRJ780; 2004(2)SLJ488(Delhi)

D.K. Jain, J. 1. The challenge in this writ petition by the Union of India is to an order dated 24 February 2003 passed by the Central Administrative Tribunal, Principal Bench, New Delhi ('The Tribunal' for short) in OA No.1458/2001. By the impugned order, the Tribunal has directed the Union of India to produce the relevant record to ascertain as to how the name of the applicant, respondent herein, though placed in the panel, was not included for appointment as Secretary to the Government of India.2. Shorn of unnecessary details, the material facts relevant for the disposal of this petition are as follows: An Original Application was filed by the respondent a Senior IAS Officer, in the Tribunal, seeking a direction to the Government to produce records relating to consideration for empanelment of the 1966 batch of the IAS officers and after perusing the same, direct them to hold a review and re-consider him for empanelment and appointment to the post of Secretary. It appears that during...

Cit Vs. Indocount Finance Ltd.

Court: Delhi

Reported in: [2003]133TAXMAN399(Delhi)

ORDERThis appeal by the revenue under section 260A of the Income Tax Act is directed against order dated 10-9-2002 passed by the Income Tax Appellate Tribunal,. New Delhi in ITA No. 2592 & 1041, /Del/ 99 pertaining to the assessment years 1994-95 and 1995-96.2. The short issue sought to be raised in the appeal is as to whether an assessed, engaged in the business of leasing out commercial vehicles for being run on hire, is entitled to depreciation at the higher rate of 40%.3. A similar issue has already been decided by a Bench of this court of which one (D.K. Jain, J.) was a member, in CIT v. Bansal Credits Ltd. (2003) 259 ITR 69 . In that case it was held that a vehicle which has been leased out for use in the business of it on hire would be entitled to depreciation at the rate of 40%, as provided in item III (2)(ii) of Part A of Appendix I to the Income Tax Rules, 1962.4. In view of the said decision no substantial question survives for consideration. We accordingly decline to entert...

Aditya Agrawal and Another Vs. Chairman and C.E.O., Honkong and Shangh ...

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

Lokeshwar Prasad, President: 1. Shri Aditya Agrawal and Mrs. Kusum Agrawal have filed a joint complaint under Section 17 of the Consumer Protection Act, 1986 (hereinafter referred to as the Act), averring therein that for the purchase of a residential accommodation (No. 16/2, First Floor, Kalkaji, New Delhi), they had taken a Housing Loan of Rs. 18.36 lakhs from opposite party No. 1, which was repayable in eight years. It is stated that as required by the opposite party, the complainants had executed all the documents in response to opposite partys letter dated 16th January, 2001. It is stated that in consultation with the opposite parties, the date of the execution of the sale deed was fixed as 23rd February, 2001 and as the complainant had already advanced a sum of Rs. 5 lakhs to the seller as advance money, the opposite party was requested to advance a sum of Rs. 15 lakhs only out of the sanctioned loan of Rs. 18.36 lakhs. It is stated that the representative of O.P.-Bank, on the ap...

A.N. Agarwal Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(90)ECC570

1. This appeal has been directed against the impugned order-in-original dated NIL passed by the Commissioner (Appeals).2. The appeal was initially filed by Shri A.N. Agarwal, appellant, against whom a penalty of Rs. 1 lakh had been imposed under Section 112 of the Customs Act and his claim for release of 7 gold biscuits (out of total 19 seized gold biscuits) had been declined. He, however, during the pendency of the appeal died and his widow, Smt. Mamta Agarwal, was brought on record.3. The facts are not much in dispute. On 18-3-2000, the police officers of Rath (Hamirpur) conducted search of the residential premises of Shri Rakesh @ Kallu and effected recovery of 19 gold biscuits of foreign origin and Indian currency of Rs. 9,37,722/-. They, later on, informed the Customs Authorities and on receipt of the information, the Customs Officers took possession of the seized biscuits and the Indian currency on 31st March, 2002 after drawing proper Panchnama. At the time of recovery, the pol...

Surya Food and Agro Limited Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: 156(2003)CLT488

1. The appellants are a manufacturer of biscuits. This product is liable to central excise duty based on MRP under Section 4A of the Central Excise Act, 1944. While selling certain varieties of biscuits, the appellants supplied small quantitus of certain other varieties free. Under the impugned order, duty has been demanded in respect of such "free" supplies.2. It is the contention of the appellants that free supplies in question are in the nature of discounts and that discounts are eligible for deduction in terms of this Tribunal's order in the case of Kothari Detergents (P) Ltd. vs. C.C.E., Kanpur - 1998 (104) ELT 513. Learned Counsel for the appellants also has brought to our notice a Circular No.673/64/2002-CX, dated 28.10.2002 issued by the Central Board of Excise & Customs in the context of MRP based, assessment. Sub-para (iv) of para 4 of that Circular states, "If an individual item is supplied free in the multi-pack and has no MRP printed on it, the MRP printed on the mult...

Smt. Anjana Batheja and anr. Vs. Central Bureau of Investigation

Court: Delhi

Reported in: 2003CriLJ4301; 106(2003)DLT260; 2003(70)DRJ30; 2003(3)JCC1433; 2003RLR528

J.D. Kapoor, J.1. Mind-blowing situation has arisen in these proceedings. One Chander Prakash is facing trial before Sh. V.K. Jain, Special Judge CBI Court Delhi for the offences punishable under Sections 420/467/468/471 read with Section 120-B of the Indian Penal Code and Sections 13(2), 13(1)(d) of Prevention of Corruption Act. He is on bail. Since he was on bail, he made on application for release of his passport for going to Hongkong where he has a business. In order to ensure his presence on the date of hearing, Learned Special Judge has passed an order which has overtones of keeping his mother and wife as hostages as he has directed the petitioner not only to deposit their passports but also deposit Rs.1 lac by way of F.D.R if he wants his passport to be released.2. Forced by circumstances, the petitioner after depositing their passports went to Hongkong where he fell seriously ill. There was nobody to look after him at Hongkong. Consequently, his mother and wife moved an applica...

Asstt. Cit Vs. Whalegraphics India Ltd.

Court: Delhi

Reported in: (2004)91TTJ(Del)181

ORDERY.K. Kapur, J.M.:These are the two appeals filed by the revenue with a common ground of challenge to the order of the Commissioner (Appeals), which are reproduced below :ITA No. 4364/Del/1998'On the facts and in the circumstances of the case, the Commissioner (Appeals) has erred both on facts and in law1. In admitting the appeal of the assessed in contravention to section 249(4) in view of the fact that the assessed had not paid the entire tax due on its return income as per the provisions of section 140A.2. In deleting the addition of Rs. 8,87,664 on account of damaged stock written off by accepting the assessed's contention that the assessing officer had not asked for the relevant details to be filed at any stage during the course of assessment proceedings despite the fact that the assessing officer had specifically called for such details as is evident from the order-sheet entries, dated 10-2-1997, 21-3-1997, 25-3-1997, 7-4-1997 and 16-7-1997.3. In directing to allow deduction ...