Delhi Court December 2004 Judgments
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Cce Vs. Sunrise Structurals and
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-09-2004
Reported in: (2005)(99)ECC241
1. In the above-captioned appeals, the controversy centres around the question as to whether the respondents are entitled to the refund of duty paid by them on the structure of iron and steel or not.2. The facts are not much in dispute. The respondents filed classification list showing classification of their goods i.e.structures of iron and steel under Chapter 73 and sub-heading 7308.20 of the CETA. Their classification list was approved by the A.C. vide order dated 12.9.89 and the respondents paid duty under the said order on the parts of structure. However, it is only later on, on 18.12.89, they made a representation to the Assistant Commissioner that their goods were not chargeable to duty. Their representation was then followed by the refund claim of duty, which was filed on 28.12.89. The matter has been received back from the Apex Court for deciding it afresh after going into the question as to whether the goods of the respondents are chargeable to duty or not.3. The learned SDR...
Commissioner of Central Excise Vs. Premier Polyfilms Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-09-2004
Reported in: (2005)(182)ELT410TriDel
1. In this appeal which has been filed by the Revenue against the impugned order-in-appeal, the issue relates to the denial of Modvat credit to the respondents on the short found inputs.2. The learned SDR has assailed the impugned order by contending that the stock checking of the raw material/inputs was carried out by the officers of the Central Excise in the presence of the authorized representative of the respondents and it revealed that RG 23A Part-I entries posted were only up to 31-10-99 and some loose slips known as store requisition slips were recovered but no entry on that basis was found in the statutory register. He has also contended that the approach of the learned Commissioner (Appeals) for dropping the duty demand against the respondent had been erroneous as the duty has been demanded in respect of the short found inputs and not on the clandestine manufacture of the finished goods. Therefore, the impugned order deserves to be set aside.3. On the other hand, the learned ...
Saurabh Gases Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-09-2004
Reported in: (2005)(99)ECC624
2. The appellant filed this appeal against the Order-in-Appeal dated 27.2.2004 passed by the Commissioner (Appeals). In this case, the appellants are manufacturer of industrial gases. These gases are supplied and cleared by various customers for filling the empty cylinders which are returnable and durable and are Used again and again for supply of the gases. The [Commissioner (Appeals)]* confirmed the duty on the ground that the appellants were charging some amounts on account of loading and unloading, testing and repair charges in respect of cylinders from their customers and these charges are includible in the assessable value of the industrial gases.3. The contention of the appellant is that the industrial gases filled in empty cylinders which were received back from their customers which were unloaded in the factory and thereafter, they were tested and repaired. Their contention is that certain amounts which were spent on maintenance of the empty cylinders and the same cannot form...
Neelam Enterprises Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-09-2004
Reported in: (2005)(186)ELT478TriDel
2. Appellant filed this appeal against the adjudication order passed by the Commissioner of Customs whereby the value of the goods imported by the appellants i.e. "embellishment Compatible Rolls" is enhanced on the basis of the contemporaneous import made by the other importers M/s.Akashdeep Impex, Chennai and M/s. Sun and Suns, New Delhi.3. The contention of the appellant is that the goods imported by the appellant are not comparable with the goods imported by the other importer. The contention is that the other items 'Narrow Woven Tapes' Imported by the other importer and the goods imported by the present appellants are distinct item having different characteristic. It is also submitted by the appellant the Bill of Entry in respect of the present import was filed on 15-6-1998 whereas the goods imported by the other importer the Bills of Entry was filed on 18-9-1997 and 12-1-1998.The appellant also pointed out that the appellant import from the manufacturer of the goods whereas the o...
Govind Singh Atwal S/O Shri Harminder Singh Atwal Vs. Mankirat Kaur At ...
Court: Delhi
Decided on: Dec-09-2004
Reported in: 116(2005)DLT259; 2005(79)DRJ406
Madan B. Lokur, J.1. Statistics available from the District Court suggest that there has been a steady increase in matrimonial cases for the last several years. This would naturally result in an increase in custody cases. Battles for the custody of children usually leave a taste of unpleasantness, if not in the child then in the parents. If litigating parents are able to sort out their disputes amicably, it is so much the better for them and for their children; but if that is not possible, there should be available some facility of professional counselling.2. For this, we need to seriously consider implementing the Family Courts Act, 1984 in Delhi but if that cannot be done, then we need to adopt at least the principles laid down in the Family Courts Act and incorporate them into our justice delivery system. In addition, there is a need for organizations such as the Delhi Legal Services Authority and the High Court Legal Services Committee to broad-base its volunteers and include profe...
Pooja Exporters and ors. Vs. Union of India (Uoi) and anr.
Court: Delhi
Decided on: Dec-09-2004
Reported in: 116(2005)DLT178; 2005(79)DRJ626; 2005(98)ECC617; 2005(192)ELT73(Del)
Sanjay Kishan Kaul, J.1. The petitioner company was engaged in the export of readymade garments and was using mulberry raw silk yarn as a raw material for fabricating the garment for export. The petitioner company carried on the activities from Phagwara (Punjab).2. It is stated that the petitioner company was not in the organized sector and used various intermediaries for carrying out the work like twisting, weaving, etc. of the raw material for which facilities are stated not to be available at Phagwara.3. The petitioner company applied for an advance license and was issued the same on 07.05.1987, which entitles the petitioner to import 6850 kg. of mulberry raw silk yarn of the amount of Rs.17,46,758/- with an export obligation of Rs.53,81,675/-. The license was revised entitling import to the value of Rs.20,74,275/- with the corresponding export obligation of Rs.66,55,025/-. The petitioner company executed a bond backed by bank guarantee for the requisite amounts.4. It was further st...
K.C. Agrawal Vs. Hardip Singh
Court: Delhi
Decided on: Dec-09-2004
Reported in: 116(2005)DLT41; 2005(79)DRJ400
R.S. Sodhi, J.1. C.R. 981 of 2001 is directed against the judgment and order dated 02.05.2001 of the Additional Rent Controller (for short 'Controller') in E-147/96 allowing the petition of the landlord-respondent herein filed under Section 14(1)(e) read with Section 25-B of the Delhi Rent Control Act, 1958 (for short 'Act') while giving the tenant-petitioner herein six months' time to vacate the premises in question.2. Brief facts of the case, as noted by the learned Controller, are as under :'Shri Hardip Singh (hereinafter refered as petitioner) has filed the present eviction petition on the ground of bona fide requirement under Section 14(1)(e) of Delhi Rent Control Act, in short the Act, against Sh. K.C. Aggarwal (hereinafter referred as respondent), alleging that property No. C-19, Green Park, New Delhi, was purchased by Dr. Premjit Singh, Sh. Surinder Pal Singh and the petitioner, all sons of Dr. Onkar Singh from Sh. Roshan Lal vide Sale Deed dated 15.4.1965, a duly registered do...
Syrian Arab Republic Vs. A.K. Jajodia
Court: Delhi
Decided on: Dec-09-2004
Reported in: 116(2005)DLT444
Vijender Jain, J.1. This appeal has been filed by Syrian Arab Republic aggrieved by the judgment and decree of possession passed against them by the learned Single Judge. The suit for possession and recovery of damages for use and occupations of the premises No. 15, Palam Marg, Vasant Vihar, New Delhi was filed by Rani Pushpa Kumari Devi, wife of late Dr. Nagendra Singh claiming herself as owner landlady of the aforesaid premises. The suit property was let out to the appellant under separate lease agreements. From the pleadings of the parties, the following issues were framed on 29th January, 1996:1. Whether the plaintiff has no locus standi to file the present suit? --OPD2. Whether the tenancy of the defendant has not been terminated in accordance with Law? --OPD3. Is the notice dated 27th November, 1990 not valid? --OPD4. Whether the plaintiffs has obtained valid permission under Section 86 of Code of Civil Procedure to file the present suit? --OPP5. Whether the plaintiff is entitled...
Bhim Sen and ors. Vs. State of Nctd
Court: Delhi
Decided on: Dec-09-2004
Reported in: 120(2005)DLT114
ORDERR.C. Chopra, J.1. This writ petition has been jointly filed by the complainants as well as accused for quashing FIR No. 412/2002 registered at PS Nangloi under Sections 406, 420, 468, 120-B/34, IPC. Learned Counsel for the petitioners submits that the accused and the complainant have resolved their disputes amicably and, as such, there remains no purpose in proceeding against the accused. It is also submitted that the dispute between the parties arose out of the title and possession of the lands, which was a dispute of civil nature, and now stands settled.2. Considering the fact that the disputes between the parties have been amicably resolved and the FIR in question was lodged on account of disputes between them in regard to the title and possession of certain lands, this Court is of the view that no useful purpose would be served if the parties are compelled to continue with the litigation. It is in the interest of State as well as parties that disputes are resolved amicably and...
In Re: Elson Cotton Mills Ltd. (In Liquidation)
Court: Delhi
Decided on: Dec-09-2004
Reported in: 122(2005)DLT669
A.K. Sikri, J.1. M/s. Elson Cotton Mills Ltd. is in liquidation.The Official Liquidator, in consonance with the mandate of the provisions of the Companies Act, took possession of the assets of the company. Since various creditors, secured as well as unsecured, and also workers are to be paid their dues which the company (in liquidation) owes, steps are taken by the Official Liquidator to dispose of the assets so that proceeds thereof are utilised for payment to the persons falling in the aforesaid categories.2. It was in furtherance of these steps that two plots of the company were auctioned on 29th May, 2003 for Rs. 7 crores and the bid was confirmed. M/s. JCB India Ltd. was the successful bidder and it has paid the entire consideration. However, the auction purchaser has not taken the possession of the assets so far. It may be noted that the auction purchaser have filed CA No. 721/2003 wherein it was stated that there were certain trespassers who have encroached upon the premises in ...
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