Delhi Court October 2004 Judgments
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Delhi Brass and Metal Works Limited Vs. Delhi Vidyut Board and anr.
Court: Delhi
Decided on: Oct-13-2004
Reported in: 115(2004)DLT243
C.K. Mahajan, J.1. By way of this petition, the petitioner seeks to quash the bill dated 5.11.1998 for Rs.9,12,418.81 and revised bill dated 17.12.1998 to the extent that it shows previous arrears of Rs.5,12,418/- and previous arrear surcharge of Rs.42,746/- and a direction to the respondents to refund a sum of Rs.4,00,000/- deposited by the petitioner as security along with interest @ 18% per annum.2. Briefly the facts are that on 19.9.1997, petitioner brought to the notice of the respondents that one of the installed meters was giving erratic reading in respect of power factor. On 8.10.1997, the petitioner deposited a sum of Rs.2,000/- towards testing of the meter. However the testing was not done. It is alleged that during routine inspection on 17.7.1998, officers of the respondent entered a meter reading of contract demand. The meter reading shown was 479.3x6, i.e., 2875 whereas the consistent contract demand of the factory of the petitioner had been 62.6x6, i.e., 375. thereforee, ...
Aval Exports and anr. Vs. Union of India (Uoi) and ors.
Court: Delhi
Decided on: Oct-13-2004
Reported in: 115(2004)DLT184
C.K. Mahajan, J.1. The short question that arises for consideration is whether the petitioner is entitled to value based licenses or quantity based licenses. The petitioner prays that the decision of the respondents contained in the letter dated 4.1.1995 be quashed.2. Petitioner No. 1 is engaged in the export of 100% Mulbury raw silk garments fitted with seq. beads. The handbook of procedure 1992-1997 provides for a scheme wherein an obligation is cast on the exporters to make exports with entitlement to have the import of raw material without payment of duty. The petitioner was entitled to value based licenses in lieu of the exports made. The policy was issued by the Government to promote exports to earn more foreign exchange. The incentives were given to the exporters in the form of duty free licenses entitling the exporter to import raw material against the said exports. The scheme entitlement worked in the following manner. An exporter on having a confirmed export order intending t...
Satbeer Singh Vs. State
Court: Delhi
Decided on: Oct-13-2004
Reported in: 114(2004)DLT487
Pradeep Nandrajog, J.1. 4 persons, Suresh Kumar, Azad Singh, Kukku and Satbir Singh were the accused in Sessions Case No.448/1988, arising out of FIR NO. 96/85 dated 6.5.1985, P.S.Najafgarh. Azad Singh and Kukkoo died during trial. Suresh Kumar @ Patwari was convicted under Section 363/366 and Section 376 IPC. Appellant Satbir was convicted under Section 363/366 IPC and Section 328 IPC. Sentence imposed was 5 years R.I. for each of the offence. Sentences were to run concurrently.2. Suresh Kumar @ Patwari did not challenge his conviction. He has undergone the sentence imposed. Present appeal stands filed only by Satbir. In this appeal, thereforee, I would not be concerned with the offence committed by Suresh under Section 376 IPC save and accept the facts which are interlinked with the offence under which the petitioner was charged.3. On 6.5.1985 prosecutrix Sunita made a complaint to PW.II S.I.Jagdish Prashad, pursuant whereto an FIR No.96/85 under Section 328/363/376 IPC, P.S.Najafgar...
Satinder Sabharwal and anr. Vs. N.D.M.C. and ors.
Court: Delhi
Decided on: Oct-13-2004
Reported in: 114(2004)DLT600
ORDER NO.7/83Subject :- condensation of breachesAs various office orders have been issued on the subject mentioned above, it has, thereforee, been felt that a consolidation list of breaches to be condoned to issue. A complete list of condonable breaches is, thereforee, circulated to all concerned for guidance and necessary action.sd/-(P.N.GUPTA)Public Relations Officer'8. The list of condonable breaches circulated vide office order No.7/83, vide entry at Seriall No.39, listed as under :'39. Use of top floor of commercial premises for commercial purpose even if the plans for top floor were sanctioned for residential purpose.'9. Some petitioners sought to commence commercial activity from the flats in Khan Market. Some sought the requisite permission/license from NDMC. Some commenced commercial activity without even seeking a permission/license.10. Since flats were demised to be used for residential purposes, NDMC had granted electricity connections at each flat under category of 'Reside...
Manoj Kumar Vs. the State
Court: Delhi
Decided on: Oct-13-2004
Reported in: 114(2004)DLT511; 2004(77)DRJ670
Pradeep Nandrajog, J.1. Appellants who are brothers were named as offenders by the injured/complainant in FIR No.578/2000 under Section 307/34 IPC P.S. Uttam Nagar. They were tried by the Additional Sessions Judge in Sessions Case No.66/01. Vide judgment dated 5.8.2002, they were convicted of the offence charged of. Vide order dated 8.8.2002, sentence imposed was 7 years RI with fine of Rs.5,000/- each, in default SI for 3 months.2. Injured Prashant had made the following statement pursuant whereto, FIR was registered :'I reside at K-1/55, Mohan Garden, Uttam Nagar, New Delhi along with my family. Today dated 29.6.2000 at about 9.30 PM, carrying Rs.2/- in coins I went to purchase ice at People Wala Chowk. One rupee coin fell down from my hand. Handing over the other coin to Manoj, who was selling ice, I told him to give me ice for Rs.2/-. I told him that I would give him Re.1/- later on. Manoj refused to sell ice to me. I told him that he knew me and I would give him Re.1/- tomorrow. A...
G.S. Radiators Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-12-2004
Reported in: (2005)(179)ELT222TriDel
1. Shri Sudeep Singh, learned Advocate, appearing for the appellants pleaded that the refund claim of Rs. 7,85,536/- filed by them was rejected on the ground of time bar. He contested the matter on the ground that impugned amount was paid under the direction of the department. They contested such payment and finally the Tribunal vide its Final Order No. A/232/2002-NB(D) dated 30-1-2002 [2002 (147) E.L.T.195 (T)] allowed their appeal with consequential relief. He relied on the decision of the Tribunal in the cases of CCE, Hyderabad v. Cubex Tubings Ltd. - 2003 (158) E.L.T. 817 and Jayanta Glass Indus. Pvt. Ltd. v. CCE, Calcutta-III - 2002 (50) RLT 98 (CEGAT - Kol.) wherein it was held that amount deposited during investigation of a case is deemed to have been paid under protest and the refund claim of such amount is not time-barred. Under these circumstances, he requests that their appeal may be allowed.2. Shri P.M. Rao, learned JDR appearing for the Revenue pleaded that the refund app...
Kunal Travels (Cargo) Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-12-2004
Reported in: (2005)(180)ELT345TriDel
1. This appeal has been filed by M/s. Kunal Travels (Cargo), against order dated 20-9-2004 by which the Commissioner of Customs has suspended their Customs House Agent License under Regulation 20 (2) of the Custom House Agent Licensing Regulations, 2004.2. Shri Bipin Garg, learned Advocate, submitted that the license has been suspended only with the observation that the enquiry is contemplated against them in relation to their involvement in a drawback fraud case wherein they have failed to discharge the obligation entrusted upon them by the Licensing Regulations; that the Commissioner has not specified as to which obligation they failed to discharge; that no details of the drawback case have been mentioned in the impugned Order in absence of which the appellants are not in a position to represent their case also. He further, mentioned that the appellants have made an enquiry from the Customs Department about the reasons for suspending the license; that they came to know that the lice...
Sap India Systems Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-12-2004
Reported in: (2006)STR32
1. The application for waiver of pre-deposit of Service Tax of Rs. 13,37,39,102/- and penalty of Rs. 100/- per day under Section 76, Rs. 2,000/- under Section 77 and Rs. 13,00,000/-under Section 78 of the Finance Act, 1994 arises out of the order of the Commissioner of Central Excise (Appeals), Bangalore. Service tax has been levied on the ground that the appellants herein arc rendering Management Consultancy Services.3. The applicants are inter alia engaged in the business of licensing software products of SAP AC to its customers in India by way of an End User License Agreement under which they are required also to provide customers updates of software products. Service tax was levied on the services of Consulting Engineer with effect from 7-7-97. Show cause notice dated 3-1-2000 was issued to the applicants proposing levy of approximately 1.67 crores as Service Tax under the category of Consulting Engineer for the period 7-7-97 to 28-2-99, together with interest, and the notice also...
Shree Ambica Steel Industries Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-12-2004
Reported in: (2005)(99)ECC13
1. In the above captioned appeals which have been apreferred against the common order in appeal passed by the Commissioner (Appeals), the issue relates to the availability of deemed modvat credit to the appellants in terms of Notification No. 58/97-CE.2. We have heard both the sides. The appellants had availed deemed modvat credit as per Notification No. 58/97 of disputed amount during the period in question (May 1999 to September, 1999) on the strength of invoices issued by the manufacturers of inputs, containing declarations regarding the discharge of duty by them under Section 3-A of the Act read with Rule 96-ZP(3) of the Rules. The department has sought to deny the credit on the ground that the duty liability of the manufacturers/suppliers of the inputs named in the impugned order was subject matter of litigation at the time of clearance of goods and that they did not discharge the appropriate duty, which according to the department was payable by them and as such, the declaration...
National Rubber Corporation Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-12-2004
Reported in: (2005)(189)ELT359TriDel
1. Even though the cases are posted today for hearing of Stay application, I have heard both parties at length and proceed to dispose of the appeals themselves after waving requirement for pre-deposit.2. The facts leading to the passing of the impugned orders are almost identical. The appellant is a manufacturer of excisable goods and make payment of excise duty through debit in their PLA (Personal Ledger Account). First credits are made into the PLA Account by issuing Cheques. Thereafter, against deposits already made, debits are made in the account at the time each consignment is cleared. In the present case, the appellant issued Cheques in favour of the Revenue and sent them to the Chief Accounts Officer (CAO) of Central Excise, Chandigarh.That Officer presented the Cheques to the Banks and the amounts were credited. There was never a case of Cheque being dishonored. The appellant took credit into their PLA account on the date of issue of the Cheques, while there was some delay in ...
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