Delhi Court May 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.
Shimla Cold Storage (P) Ltd. Vs. Dy. Cit
Court: Delhi
Decided on: May-07-2004
Reported in: [2004]141TAXMAN352(Delhi)
B.C. Patel, C.J.Admit.At the request made by the learned counsel for the parties, the matter is taken up for final disposal.2. The following question is required to be determined by this court :'Whether the rejection of books of account, registered valuer's report and cost of construction shown by the appellant and making addition of Rs. 10 lakhs is without any basis or material and hence perverse?'3. The assessment order in question is of 1990-91. On various grounds, the appellant before us, filed the appeal before the Tribunal. The Tribunal after hearing the matter remanded the matter to the assessing officer in respect of some of the grounds. However, as regards the issue of the valuation of the property, the Tribunal observed as under :'There now is the report of the Departmental Valuation Officerand the report of the registered valuer of the assessed and the books of account and vouchers. We have perused minutely the order passed by the CIT(A) and we have already reproduced earlie...
Commissioner of Central Excise Vs. Kisan Aluminum Udyog
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-06-2004
Reported in: (2004)(97)ECC118
1. The Revenue has filed this Appeal against Order-in-Appeal No.261-262/2003 dated 17.10.03 by which the Commissioner (Appeals) has allowed the revision of ASP to the respondents M/s. Kisan Aluminium Udyog.2. Shri D.N. Choudhary, learned Senior Departmental Representative, submitted that the respondent manufacture aluminium circles; that they filed ASP with the Range Superintendent for the financial year 1998-99 in respect of rolling machines of the size 36" length in terms on (sic, of) Notification No. 109/94-CE dated 13.5.94; that they started paying the Central Excise duty at the rate of Rs. 10,000 per month per rolling machine with effect from 1.4.98; that subsequently the respondents consequent upon the reduction of rolling machine size from 36" to 29.8", filed another ASP and claimed compounded levy at the rate of Rs. 7500 per month; that the Dy. Commissioner under Order-in-Original No.105-106/99 dated 14.9.99 demanded the duty on the ground that the ASP once fixed under Rule 96...
Nachiketa Papers Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-06-2004
Reported in: (2004)(170)ELT61TriDel
1.The issue raised in this appeal at the instance of the assessee is whether they are entitled to claim the benefit of nil rate of duty in respect of paper products classified under- Heading 4801.00 of the Schedule to the Central Excise Tariff Act. Newsprint under Chapter Note-3 in Chapter 48 is defined as under :- "for the purpose of this Chapter, newsprint" means newsprint defined by the Central Government by Notification published in the Official Gazette." The Central Government under Notification No. 23/98-CE., dated 1-8-98 defines "Newsprint" as under :- "In exercise of the power conferred by Note 3 to Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the Central Government, hereby defines 'newsprint' for the purposes of the said Chapter 48, as paper of a kind, - (b) manufactured by a manufacturer of newsprint specified under Schedule I of the Newsprint Control Order, 1962". (emphasis added).It is the case of the appellants that they filed an applicat...
Metzeler Automotive Profile Vs. C.C.E.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-06-2004
Reported in: (2004)(169)ELT153TriDel
1. Heard both sides. Demand is raised against the appellant for Service Tax on the allegation that they are rendering service as consulting engineer. Such allegation is made on the basis that the appellants have received amount under the heading "design and development charges" during the year 1997-98 and 1998-99. Appellant would submit that it has not given any service to the automobile manufacturers. The appellants designed and developed the moulds and its components in accordance with the specification given by the customers which are used to manufacture different parts, to be supplied to the automobile manufacturers. Such activity will not attract Service Tax.2. We find a strong case in favour of the appellants. Design and development charges are paid by the vehicles manufacturers to help the appellants to meet the initial layout of expenditure in developing tooling and mould necessary for the manufacture of the components. The activity undertaken by the appellant would not come w...
Vimal Kumar Vs. Union of India (Uoi) and ors.
Court: Central Administrative Tribunal CAT Delhi
Decided on: May-06-2004
Reported in: (2005)(3)SLJ334CAT
1. Applicant impugns respondents' order dated 28.5.2003 as well as 5.6.2003, placing him under deemed suspension from the date of dismissal and restricting the period to subsistence allowance. Quashing of the aforesaid has been sought with treatment of period from 1.3.2000 till reinstatement as spent on duty with all consequential benefits.2. At the outset, learned Counsel for applicant Mr. D.R. Gupta has not pressed his relief pertaining to grant of scale under ACP Scheme.3. Applicant who was working as Superintendent of Central Excise was dismissed from service after dispensing with the enquiry under Article 311(2)(b) of the Constitution of India.4. Applicant challenged the impugned order in OA 2457/2001, where with the following directions OA was allowed : "Accordingly the OA is allowed. The orders passed by the Appellate Authority as well as passed by the Disciplinary Authority are quashed and set aside. Respondents are directed to reinstate the applicant in service forthwith. How...
T.R.S. Goel (Huf) Vs. Union Bank of India and anr.
Court: DRAT Delhi
Decided on: May-06-2004
Reported in: I(2005)BC63
1. In pursuance of the Final Order/Recovery Certificate issued in O.A.414/95 by the Debts Recovery Tribunal Delhi (thereinafter referred to as 'the DRT') in favour of the 1st respondent-Union Bank of India (hereinafter referred to as the Respondent-Bank') against M/s. Logic Systems Pvt. Ltd. and Others, including Mr. T.R.S. Goel, the Recovery Officer attached and proclaimed for sale the property-Door No. 104, Defence Colony, New Delhi (with which we are concerned in this appeal) and another property.2. Aggrieved, the appellant- T.R.S. Goel (HUF) (hereinafter referred to as 'the Appellant/Objector') filed its objections before the Recovery Officer, DRT-II, Delhi, urging that the Hindu Undivided Family-T.R.S.Goel consists of Mr. T.R.S. Goel, his wife-Mrs. Shiromani Goel, his sons- Mr. Shantanu Goel and Mr. Himanshu Goel, and that the appellant/objector received the notice for attachment and sale proclamation, dated 16th August, 2001, pasted on the front side of the property in question....
Vinay Kumar Tyagi Vs. Harijan Sevak Sangh and ors.
Court: Delhi
Decided on: May-06-2004
Reported in: 112(2004)DLT134; 2004(74)DRJ542; 2005(1)SLJ326(Delhi)
ORDERShri Vinay Tyagi is absent from duty without leave or permission. He will not be paid any salary and advance, or given any loan from his provident fund till his case of unauthorised absence is decided.'15. It was followed by another communication dated 28.9.1998 addressed by the respondent to the petitioner. Following was communicated to the petitioner:-'You are employed as an Internal-Auditor in the Harijan Sevak Sangh. You were also instructed to assist the Office-Secretary in his work, and deal with audit objections and other related work. You were thus entrusted with very responsible work in the Sangh.On 25.4.99, you applied for 92 days leave on the ground that you wanted to do a 3 months' course of financial management, which was duly sanctioned w.e.f. 1.5.98.It was expected that you would resume your duties on the expiry of this leave, with due sense of responsibility You joined duties on 1.8.98, Saturday which was a half working day, absented from duty on 4-5 August, and ap...
Omaxe Construction Ltd. Vs. Union of India (Uoi) and ors.
Court: Delhi
Decided on: May-06-2004
Reported in: 2004(2)ARBLR110(Delhi); IV(2004)BC570; 112(2004)DLT526; 2004(74)DRJ599; (2006)142PLR28
Mukundakam Sharma, J.1. A Notice Inviting Tender (for short NIT) was issued by the Public Works Department of the Government of National Capital Territory of Delhi inviting tenders from reputed firms / willing contractors for the work of construction of the Institute of Liver and Biliary Sciences at Vasant Kunj, Sector-D, New Delhi. In response to the aforesaid NIT, the plaintiff herein submitted its tender giving its offer. The validity of the aforesaid bid was extended by the plaintiff from time to time and the last extension was granted by the plaintiff on 20.1.2004 by its letter written on the same day clearly stating that the plaintiff extends the validity of the submitted bid by 30 days from the last date of the already extended validity. The aforesaid bid of the plaintiff was accepted and a communication thereof was sent on 7.2.2004 under the signature of the Executive Engineer. The said communication reads as follows:'The undersigned on behalf of the President of India intends ...
Ekta Aggarwal Vs. St. Xavier School and anr.
Court: Delhi
Decided on: May-06-2004
Reported in: 111(2004)DLT562; 2004(75)DRJ6
Sanjay Kishan Kaul, J.1. The writ petition raises an important issue about the right of the student who has passed the class 10th Board exams of the Central Board of Secondary Education to change his subjects of study on the basis of the performance in the said Board exams.2. The factual matrix in the present case is limited. The petitioner is the student of respondent No.1/School. In terms of the practice of respondent No.1/School, a letter was circulated to the parents of the students on 18.12.2002 asking the parents/guardians to choose the stream for their wards according to his/her aptitude and interest. Two preferences were required to be given and the allotment of preference was dependent upon the availability of the number of seats. Minimum percentage of marks are prescribed for being eligible to take a particular stream. The last date for receipt of such option was 24.2.2003. 3. In the case of the petitioner her father filled in the form and gave the first preference as Science...
All India Tibbi Conference and anr. Vs. Haji Mohd. Shafi
Court: Delhi
Decided on: May-06-2004
Reported in: AIR2004Delhi371; 111(2004)DLT584; 2004(75)DRJ1
Vijender Jain, J.1. This is a first regular appeal arising out of the judgment and decree passed by the trial court on 31.10.1980. Respondent filed the suit for recovery of possession of the first floor and second floor of the demised premises and damages for use and occupation. It was the case of the respondents that they were the owner of the property bearing No.2070-71 and 2077 situated at Ahata Kaley Sahib, Gali Qasimjan, Delhi. The case set out in the plaint by the respondent was that Hakim Mohd. Ilyas Khan was a tenant of the first and second floors of the suit property under Mst.Zohra Bi, a previous owner of the property at the rate of 110/- p.m. Hakim Mohd Ilyas Khan died on 26.2.1963. It was averred in the plaint that during his life time Hakim Mohd. Ilyas Khan inducted the appellants in the first floor portion of the premises and parted with its possession without the consent or permission of the owner. It was further averred in the plaint that the defendants trespassed into ...
- ‹ Prev
- 11
- 12
- 13
- 14
- 15
- 16
- 17
- 18
- 20
- 21
- Next ›
- Last »