Delhi Court August 2003 Judgments
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Smt. Mangli and ors. Vs. Sh. Ajit Singh and ors.
Court: Delhi
Decided on: Aug-18-2003
Reported in: I(2004)ACC202; 2003VIAD(Delhi)317
S.K. Mahajan, J. 1. ADMIT. 2. The appellant has filed this appeal for enhancement of compensation for the death of one Jai Prakash who had died in a road accident caused by the rash and negligent driving of the offending vehicle by its driver. While appellant No.1 is the mother, appellants No.2 to 6 are the brothers and sisters of the deceased. The Tribunal after holding that the accident was caused due to the rash and negligent driving of the offending vehicle by its driver and that the deceased had died because of the injuries sustained in the said accident, awarded a total compensation of Rs.96,048/- in favor of the claimants including the wife of the deceased. Since the wife of the deceased had married during the pendency of the claim petition, the Tribunal directed a sum of Rs.36,000/- along with interest @ 12 % p.a. to be paid to the widow of the deceased and the balance sum to his mother, namely, appellant No.1. The award is challenged only on one ground, namely, the Tribunal ha...
Md. Ahshan Vs. the State (Nct of Delhi)
Court: Delhi
Decided on: Aug-18-2003
Reported in: 112(2004)DLT207; 2003(71)DRJ552; 2004(1)JCC13
S.K. Agarwal, J.1. By this petition under Sections 439/482, Cr.P.C., petitioner is seeking bail in case FIR No.276/2002 under Section 20 of Narcotic Drugs and Psychotropic Substances Act, 1985 (for short 'NDPS Act'), P.S. Patel Nagar. 2. Prosecution allegations in brief are that on the night of 7/8th June, 2002, on receipt of information, police reached house No.B-404, Pandav Nagar, Delhi and recovered two bags from the petitioner and co-accused Irfan. These bags were found to contain 34 kgs. of ganja, which is a commercial quantity. After investigation challan has been filed, cognizance has been taken and the matter is pending trial. Learned counsel for petitioner argued that the petitioner has been falsely involved in the case and that mandatory provisions of Sections 42 and 50 of the NDPS Act have not been followed. Learned counsel further argued that the samples were tampered with. In support of his submissions, learned counsel argued that the parcels were sent to FSL Laboratory by...
indradhan Agro Products Ltd. Vs. Dy. Cit
Court: Delhi
Decided on: Aug-18-2003
Reported in: (2004)89TTJ(Del)158
ORDERT.K Chopra, AMThis appeal feed by the assessed is directed against block assessment order dt. 31-10-2001, made by Deputy Commissioner, Circle II(1), New Delhi, for the block period 1-10-1986 to 19-4-1996, whereby the entire share capital of the assessed- company amounting to Rs. 2,27,15,000 has been assessed as undisclosed income. The assessed has come up in appeal raising the following grounds of appeal'1. The order appealed from, determining total undisclosed income of the appellate at Rs. 2,27,15,000 under section 158BD of the Income Tax Act, 1961, is illegal, wrong, non-operative and void inter alias on the following grounds :(a) That the impugned order is illegal, void, inoperative and barred by limitation.(b) That the notice dated 12-10-2000, issued by the assessing officer under section 158BC/158BD was without authority of law inasmuch as the assessing officer completely lacked jurisdiction in the absence of any satisfaction having been reached by assessing officer of Shri ...
Alpha Woven Labels (India) Pvt. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-14-2003
Reported in: (2004)(91)ECC189
1. The issue involved in this appeal, filed by M/s. Alpha Woven Labels (India) Pvt. Ltd., is whether for the purpose of measuring metre length of the Embroidery machinery the distance between the first and the last needle of one roller or both the rollers is to be taken into consideration.2. Shri Y. Kumar, learned Advocate, submitted that the Appellants manufacture Embroidered fabrics and discharge the duty liability under Compounded Levy Scheme; that it has been clarified by the Central Board of Excise and Customs by Circular No. 23/4/68-CX-II, dated 2-9-69 that "two rollers or frames of an Embroidery machine cannot be treated as two machines. That the duty liability of the manufacturers has, therefore, to be computed on the basis of length of one roller or frame of the Embroidery machine." He, therefore, contended that the issue involved has been settled by the Board by issuing clarification; that the Central Excise officers cannot argue against the Board's Circular; that it has bee...
Ganesh Shreshtha Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-14-2003
Reported in: (2003)(161)ELT1025TriDel
1. This order will dispose of all the captioned three appeals filed by the appellants against the orders-in-original, dated 30-10-2001 passed by the Commissioner vide which he had ordered the confiscation of the goods i.e. Ginger and imposed penalties on the appellants, as detailed therein.2. The learned Counsel has contended that there is no evidence on the record to prove that the goods which were validly imported from Nepal after clearance by the Nepal Customs Authorities as well as by the Indian Customs Authorities were of Chinese origin. The trade opinion relied upon by the Revenue to hold that the goods were of Chinese origin was neither admissible nor sufficient to bring home the allegations of the smuggling of the Chinese origin goods (Ginger) by the appellants. The learned Counsel has also referred to the certificate issued by the Nepal Customs Authorities certifying the origin of the goods as 'Nepal'. Therefore, neither the goods could be confiscated nor any penalty could be...
Aakar Communication and Aakar Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-14-2003
Reported in: (2007)8STT472
1. This is an appeal at the instance of the assessee challenging the order passed by the Commissioner (Appeals) dated 27.9.2002. Appellate authority has affirmed the demand of service tax to the extent of Rs. 39, 250, interest theroen and penalty of an equal amount under section 76 of the Finance Act, 1994. He reduced the penalty under section 77 from Rs. 2400 to Rs. 2000 in the light of the decision of this Tribunal in West Minister International (P) Ltd. v. CCE, New Delhi 2002 (140) ELT 244. Challenge in this appeal is limited to imposition of penalty under section 76. This Tribunal has taken the view in CCE, Jaipur v.Milan Tent Palace 2001n(131) ELT 274 that a minimum penalty Rs. 100 per day is not mandatory. Taking into consideration the facts and circumstance of the case we are inclined to hold that the quantum of penalty imposed is on the higher side.2. In this case, challenge at the instance of the assessee, is against the order passed by the Commissioner (Appeals) dated 19.6.2...
Belmaks Pvt. Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-14-2003
Reported in: (2003)LC869Tri(Delhi)
1. Appellants vide letter dated 13-8-2003 made a request to decide the appeal on merits.2. Heard learned Senior Departmental Representative and perused the appeal papers.3. Appellants are manufacturing Hinges and Components thereof for motor vehicles. Appellants filed classification list claiming the classification of hinges under Heading 8708.00 of Central Excise Tariff as parts and accessories of the motor vehicles. A show cause notice was issued for classifying the hinges under Heading 8302.00 of the Central Excise Tariff and differential duty was also demanded. The adjudicating authority confirmed the differential duty after classifying the hinges under Heading 8302.00 of Central Excise Tariff as fittings of base metal.4. In the ground of appeal, the contention of the appellants is that the hinges and components thereof manufactured by the appellants are suitable for use with the doors for motor vehicles, therefore, are classifiable as parts of motor vehicles. The Heading 8302.00 ...
Swastik Fragrances Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-14-2003
Reported in: (2003)(158)ELT173TriDel
1. In this appeal at the instance of the assessee the challenge is against the order passed by the Commissioner (Appeals) dated 4-2-93 in an appeal filed by the Department against Order-in-Original No. 3/98, dated 31-3-98. Mainly two contentions are raised by the appellant. It is submitted that Order-in-Original No. 3/98 has attained finality under Final Order No. 605/2000-A, dated 26-7-2000 [2000 (121) E.L.T.375 (T)] passed by this Tribunal. No challenge against that Order-in-original can be entertained subsequently by the Commissioner (Appeals). In support of the above contention reliance is placed on the Larger Bench decision of this Tribunal in CCE, New Delhi v. LM.L Ltd. (Scooter Division) - 2002 (143) E.L.T. 431. Subsequently it is submitted, that the impugned order has been issued by the Commissioner (Appeals) remanding the matter for fresh consideration by the Deputy Commissioner without jurisdiction as the Commissioner (Appeals) has no power to remand under the amended Sectio...
Smt. Geeta Laxmi and ors. Vs. Sh. Ram Kumar and ors.
Court: Delhi
Decided on: Aug-14-2003
Reported in: I(2004)ACC632; 2005ACJ1571; 2003VIAD(Delhi)238; 2003(70)DRJ781
S.K. Mahajan, J. 1. ADMIT. 2. With the consent of the parties, appeal has been heard and disposed of by this order. 3. The appellants have filed this appeal for enhancement of compensation for the death of Mr. T. Mohan Dass who died on 13.9.1996 because of the injuries sustained in a road accident caused by the rash and negligence driving by the driver of the offending truck. The grounds taken in the appeal for enhancement of compensation are: (1) the Tribunal has erred in not taking into account the income of the deceased at Rs. 5,500/- per month despite the evidence given by his employer before the tribunal; (2) the future prospects in the life and career of the deceased have not been taken into consideration; and (3) the correct multiplier has not been applied. 4. It is contended by the learned counsel for the appellants that the deceased at the time of accident was 31 years old and was having an income of Rs.5500/-. It is submitted that as per the Schedule -II to the Motor Vehicle ...
In Re: Bharat Steel Tubes Ltd.
Court: Delhi
Decided on: Aug-14-2003
Reported in: III(2003)BC595; [2004]118CompCas69(Delhi); 106(2003)DLT672; 2003(70)DRJ483; [2004]51SCL741(Delhi)
Mukundakam Sharma, J.1. The present company petition was registered on the basis of a reference made by the Board for Industrial and Financial Reconstruction (BIFR) upon reaching a conclusion that the promoters of the company were not serious in rehabilitating the company nor were they resourceful enough to mobilize the funds required for this purpose and were only enjoying the protection under the Act unduly. The Board on the facts of the case was of the prima facie confirmed opinion that the respondent company was not likely to make its net worth exceed its accumulative losses within a reasonable time while meeting all its financial obligations and that the company as a result thereof was not likely to become viable in future. Accordingly, it recommended that it was just, equitable and in public interest that the respondent company should be wound up under Section 20(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 (SICA). The aforesaid opinion of the Board was forw...
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