Delhi Court October 2004 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Modern Woollen Mills Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-25-2004
Reported in: (2005)(179)ELT108TriDel
2. The appellant filed this appeal against order-in-appeal passed by the Commissioner (Appeals).3. In this case the appellants are engaged in the manufacture of yarn.The appellant filed price declaration declaring the price of prime quality and sub-standard quantity of the yarns. The demand was confirmed on the ground that the appellants were clearing the goods at lower rate than the rate at which similar comparable goods were also sold to independent buyers at their factory gate.4. The contention of the appellant is that during the manufacture small quantity of yarn due to shade variation and over-steaming were being cleared at lower rate. At the time of clearance, the appellants were filing the price list showing the quantity of the goods to be cleared at lower rate. The Revenue is not disputing the filing of the price list. The demand was only confirmed on the ground that the appellant have not produced any tangible evidence to show that the goods sold at lower rate were of sub-sta...
Star Pistons Pvt. Ltd. and anr. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-25-2004
Reported in: (2005)(120)LC67Tri(Delhi)
1. In these two appeals, arising. out of two different Orders-in-Appeals, the common issue involved is whether Aluminium ash or dross are chargeable to Central Excise duty.2. Shri Jitender Singh, learned Advocate, submitted that both the Appellants, M/s. Star Pistons Pvt. Ltd. and M/s. Meteor Satellite Pvt.Ltd. manufacture mould for manufacture of automobile pistons, pistons for 2 wheelers and other articles of aluminium; that the main output is aluminium ingots which are melted for manufacture of the final products; that the aluminium ingots are melted at the temperature around 900"C; that during the process of melting outside surface of the ingots remain in contact with air and as a result of which the process known as 'oxidization' takes place; that as a result of Oxidization' of aluminium metal, lumps and powder are formed which get accumulated on the surface of molten metal which are known as 'Skimmings' as these are obtained by skimming of oxide layers before molten metal is tra...
National Information Vs. C.C.E.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-25-2004
Reported in: (2005)(179)ELT404TriDel
1. This appeal has been directed by the appellants against the impugned order-in-appeal vide which demand of Rs. 62,854/- with penalty of Rs. 5,000/- has been confirmed against them.2. The facts are not much in dispute. The appellants during the period in dispute (September, 1999), cleared their product known as NFMD System with Accessories valued at Rs. 7,85,680/- without payment of duty under Notification No. 10/97-CX, dated 1-3-1997. But they availed the Modvat credit of the duty paid on the inputs utilised in the manufacture of that product. They were required to maintain separate inventory and accounts for the modvatable inputs used in the exempted goods. Having contravened the provisions of Rule 57CC (9) of the Rules, they were served with a show cause notice for payment of duty @ 8% of the price of the goods cleared by them at nil rate under exemption notification. The adjudicating authority confirmed the demand of Rs. 62,854/- with penalty of Rs. 5,000/- through the order-in-o...
Cce Vs. Polar Industries Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-25-2004
Reported in: (2004)(117)LC1092Tri(Delhi)
2. The Revenue filed this appeal against order-in-appeal passed by the Commissioner (Appeals) whereby it was held that Turn Over Tax is deductible from the assessable value of the goods manufactured by the respondents. The Commissioner (Appeals) also held that the advertisement expenses incurred by M/s Polar International Ltd. are not to be includible in the assessable value of the goods manufactured by the respondents.3. The contention of the Revenue in respect of Turn Over Tax is that the Revenue filed appeals against the orders passed by the Tribunal whereby the Tribunal held that Turn Over Tax is to be deductible from the assessable value of the goods under Section 4 of the Central Excise Act. The Revenue had not produced any order staying the operation of earlier order passed by the Tribunal. We find no merit in the appeal in respect of Turn Over Tax. In respect of the advertisement taxes the Commissioner (Appeals) in the impugned order followed the earlier order of the Tribunal ...
J.J. Foams (P) Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-25-2004
Reported in: (2005)(179)ELT400TriDel
1. The dispute is about valuation of mattresses and pillows sold together by the appellants. The impugned order has assumed that pillow was being supplied free, and that duty was liable to be paid on the pillows also.2. The contention of the assessee is that both the items were being sold as one 'set' and there was no gifting of either item. During the hearing of the appeal, ld. Consultant has taken us to the declarations filed by the appellant during the relevant period. The letter dated 31st August, 1999 of the appellant specifically staled that "PU Foam mattress with pillow for all regions except Southern region". The ld.Consultant further stated that under the annexed price list, sale price at depot were being described as "per set + Excise Duty and other taxes as applicable".3. It is the submission of the ld. Consultant that in the face of these documents, there could be no doubt that the price of pillows also remained included in the price of the 'set'. As against this, ld. SDR ...
Dy. Director of Income Tax Vs. Maharishi Institute of Creative
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Oct-25-2004
Reported in: (2006)7SOT650(Delhi)
This appeal is preferred by the revenue against the order of learned Commissioner (Appeals)-XVI, New Delhi dated 14-121998.The relevant facts of the case giving rise to this appeal are that the assessee is a Trust formed with a purpose to disseminate the knowledge of Science of Creative Intelligence and Transcendental Meditation. It is registered under the Societies Registration Act as well as under section 12A(e) of the Income Tax Act. During the year under consideration, it derived income from rent and interest as well as from agricultural and dairy activities. It filed its return of income for the year under consideration on 30-10-1995 which was accompanied by audit report in Form No. 10-B. In the said return of income, exemption was claimed by the assessee under section 11 and an option under section 11 (2) was also exercised by filing Form No. 10. During the course of assessment proceedings, it was noticed by the assessing officer from the income and expenditure account filed by ...
Deputy Commissioner of Income Tax Vs. Japan Airlines
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Oct-25-2004
Reported in: (2005)93ITD163(Delhi)
1. This appeal has been filed by the Revenue against the order of learned. CIT(A), dt. 31st Jan., 2001, for asst. yr. 1998-99.2. Shri Prahlad Singh, senior Departmental Representative, appeared on behalf of the Revenue whereas Shri O.P. Sapra, advocate, represented the assessee. "On the facts and circumstances of the case, the learned CIT(A) has erred in treating the whole payments of Rs. 78,54,062 as made for technical services Under Section 194J, against the order of AO treating the payment of Rs. 61,60,486 as made Under Section 194(I) and Rs. 16,93,577 Under Section 194J of IT Act and thereby raising a demand of short deduction of tax Under Section 201(I) of IT Act amounting to Rs. 11,08,888 and Rs. 50,807, respectively." 3.1 At this stage itself, it may be pointed out that the Revenue has not correctly understood the order of learned CIT(A) who has accepted the contention of the assessee that payments were made to the contractor as per Section 194C of the Act and not that payments...
State of Haryana and ors. Vs. Sumitra and ors.
Court: Delhi
Decided on: Oct-25-2004
Reported in: I(2005)ACC178
R.S. Sodhi, J.1. CM 12814/2004 (for restoration) Heard counsel for the parties. Cause shown is sufficient. FAO 548/2003 and CM 1125/2003 are restored to their original file and number. CM 12814/2004 is allowed and disposed of. 2. FAO 548/2003 and CM 1125/2003 : This appeal is directed against the judgment dated 21st May, 2003, of the Additional District Judge, Delhi in Suit No. 239/2002, whereby the learned Judge has awarded a sum of Rs.4,96,800/- as compensation on account of the death of Ramesh Chand in the accident that took place on 27th December, 1996. 3. The brief facts of this case, as has been noted by the Additional District Judge, are as under : 'It is the case of the petitioners that on 27.12.96 at about 6:00 P.M. when the deceased was going on his bicycle near Nigam Bodh Ghat, Hanuman Mandir when he was hit by vehicle bearing Bus no. HR-29-0386. The offending vehicle was being driven at a berthing, reckless and in a rash and negligent manner by Respondent no.1 Zilay Singh. ...
O.P. Malik Vs. Mcd and ors.
Court: Delhi
Decided on: Oct-25-2004
Reported in: AIR2005Delhi116; 115(2004)DLT148
Pradeep Nandrajog, J.1. Petitioner is aggrieved by the order dated 22.10.2003 passed by the Lt.Governor in appeal No.93/2003-CA. By said order, the Lt.Governor reversed the order dated 2.7.2003 passed by the Appellate Tribunal, MCD in appeal No.46/AT-MCD/94. The Appellate Tribunal, vide order dated 2.7.2003 upheld order dated 11.1.1994 revoking sanction obtained for further construction on property No.C-100, Anand Niketan, New Delhi.2. Petitioner and his brother, late Shri K.L.Malik were the co-lessees of property bearing C-100, Anand Niketan, New Delhi by and under a perpetual sub-lease dated 11.9.1968. The land admeasures 423.20 sq.yards.3. As per the petitioner, being a government servant, he was being posted outside Delhi. To facilitate construction of a building on the plot he executed a power of attorney on 13.2.1974 empowering his brother Late Shri K.L.Malik to act for and on his behalf and in his name pertaining to the property and in particular to deal with the municipal autho...
Gujarat Lease Financing Ltd. Vs. Competent Automobiles Co. Ltd.
Court: Delhi
Decided on: Oct-25-2004
Reported in: 115(2004)DLT288
Mukul Mudgal, J.1. This is an application under Order XII Rule 6 CPC read with Order X Rule 2 CPC by the plaintiff(G.L.F.L.), seeking a decree under Order XII Rule 6 CPC on the ground of what are averred to be admissions by the defendant. Before going into the issue raised in this application, it is profitable to set out the provisions of Order 12 Rule 6 CPC which read as follows:- 'Order XII -Admission 6. Judgment on admissions-(1) Where admissions of fact have been made either in the pleading or otherwise, whether orally or in writing, the Court may at any stage of the suit, either on the application of any party or of its own motion and without waiting for the determination of any other question between the parties, make such order or give such judgment as it may think fit, having regard to such admissions. (2) Whenever a judgment is pronounced under sub-rule(1) a decree shall be drawn upon in accordance with the judgment and the decree shall bear the date on which the judgment was...
- ‹ Prev
- 2
- 3
- 4
- 5
- 6
- 8
- 9
- 10
- 11
- 12
- Next ›
- Last »