Delhi Court May 2004 Judgments

G.D. Steel (P) Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(96)ECC581

1. The appellants have been in the production of Iron and Steel Ingots by melting iron and steel waste and scrap. The waste and scrap is procured from various sources. The duty paid on such scrap by the suppliers was available to the appellant as duty credit on inputs (Modvat) and the appellant availed of such credit and utilized the same for payment of Central Excise duty on the ingots manufactured by the appellant. In 1991 the appellant purchased a total quantity of about 9800 MTs of scrap and produced about 7100 MTs of ingots, Similarly, in 1991-92 there was a purchase of about 4100 Tonnes of scrap and production of 3350 tonnes of ingots. The figures for 1992-93 were about 4560 tonnes of scrap and about 1970 tonnes of ingots. At this juncture, it may be noted that part of the procurement of scrap was from two parties, namely M/s. Jayashri Steels and M/s. Jayashri Industries. The procurement from them was about 750 MT and 500 MT respectively for 1991, 600 & 875 MT respectively f...

National thermal Power Vs. Addl. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

1. Since common issues are involved in both these appeals, the same were heard together and are being disposed of by the common order for the sake of convenience. The main issue arising in these appeals relates to the determination of profits derived from the industrial undertaking engaged in the business of generating electricity through gas turbine and steam turbines.2. Briefly stated, the facts are these: The assessee was engaged in the business of generation of electricity at various places by using coal and gas. We are concerned only with reference to units using gas. Such projects are at places, namely, Anta, Auriya, Kawas and Dadri in the year under consideration. In the course of assessment proceedings, it was noticed by the AO that some units had not shown any fuel cost while the other units had shown expenditure worth crores of rupees as fuel cost. Units where no fuel cost was shown are unit No. 4 and Unit Nos. 3 & 6 each at Auriya, Kawas and Dadri. The assessee was aske...

Yogesh Tyagi Vs. State

Court: Delhi

Reported in: 2004CriLJ3907; 111(2004)DLT759; 2004(75)DRJ31; 2004(95)ECC444

O.P. Dwivedi, J. 1. The short point involved for consideration in this batch of bail matters is whether percentage of diacetylmorphine as pointed out in the FSL reports in these cases is at all relevant for ascertaining whether quantity of drug or psychotropic substance recovered is small, commercial or in between. 2. Facts of some of these cases should be noticed in order to appreciate the point of law raised in these matters. In bail application No. 360/2004- Yogesh Tyagi v. State 1 Kg of smack was recovered from the three persons, 200 gram from Jitender Tyagi, 200 gram Yogesh Tyagi and 600 gram from Vireshwar Tyagi. Separate samples were taken out from these lots and analyst FSL reported that samples contained diacetylmorphine 1.12 %, 1.2% and 1.24 %. All three were challaned Under Section 21, 25, 29 of the NDPS Act ( for short the 'Act'). In bail application No. 665/2004- Jagjit Singh v. State 1 Kg & 220 gram of heroin was recovered. As per FSL report that the sample contained 5.9 ...

Sandeep Sangar Vs. Reserve Bank of India and ors.

Court: Delhi

Reported in: 112(2004)DLT153; 2004(75)DRJ304; 2005(1)SLJ341(Delhi)

Pradeep Nandrajog, J.1. In the year 1982, Reserve Bank of India issued an advertisement inviting applications to fill up the vacant posts of officers Grade B. As per the advertisement in question, eligibility as on 1.6.1992 for the said post was:i) Chartered Accountant or Cost Accountant with a Bachelor's Degree, ORii) Bachelor's Degree or a Post Graduate Degree in Computer Science/ Applications (e.g. B.E./B.Tech., M.E./ M.Tech., BCA/MCA) with a minimum of 50% marks in the aggregate or its equivalent grade; ORiii) graduate or a Post Graduate Degree with a minimum of 50% marks in the aggregate or its equivalent grade plus minimum 5 years experience (including probationary period) in a Commercial bank as an officer.SC/ST candidates with a pass class in Graduate/Post Graduate Degree examination and qualifications/eligibility as mentioned at (i), (ii) or (iii) above are eligible to apply.'2. For the purpose of the present petition, we are concerned with the second alternative essential qua...

Sh. Harcharan Singh Vs. Bureau of Indian Standards and ors.

Court: Delhi

Reported in: 111(2004)DLT766; 2004(76)DRJ237

Pradeep Nandrajog, J. 1. Petitioner, stood promoted to the post of Deputy Director General under respondent no.1 on 30.6.2000. The next higher post available in the cadre was the post of Additional Director General. The post fell vacant on 1.4.2002 upon the superannuation of Sh. D.R. Kohli, who was holding the said post. 2. In contemplation of the anticipated vacancy, respondent no. 1 initiated the process of selection. As per the notified recruitment rules which were existing, eligibility condition was 2 years service in the rank of Deputy Director General. Petitioner did not have the requisite eligibility as he had approximately 1 year and 9 months service in the post of Deputy Director General.3. As per the Recruitment To Scientific Cadre Regulations, 1988, of the Bureau of Indian Standards i.e first respondent vide Regulation 12, the Executive committee had the power to relax the provisions of the regulations.4. Acting in exercise of its power to relax the recruitment regulation, t...

Deepak Electric and Trading Co. Vs. Union of India (Uoi)

Court: Delhi

Reported in: 111(2004)DLT788; 2004(75)DRJ300

Mukundakam Sharma, J. 1. By this order I propose to dispose of the application filed by the decree-holder under Order XXI Rule 1 of the Code of Civil Procedure. The said application is filed by the decree-holder seeking for a direction to the judgment debtor to deposit/pay to the decree-holder the balance amount of Rs. 59,318.85 paise forthwith in terms of the decree in question failing which praying for issuance of warrants of attachment as against the judgment debtor. 2. It is stated that in terms of the decree passed by the court in Suit No. 1673-A/1996, the decree-holder is entitled to receive a sum of Rs. 7,41,256/- as on November 21, 2001, as against which it is also submitted that in terms of the order dated February 17, 2003 passed by this Court in the present execution petition the decree-holder received a total amount of Rs. 7,32,706/- only out of the total amount payable as Rs. 7,92,024.85 paise leaving a balance of Rs. 59,318.85 paise. Since the said amount is not paid in t...

S.N. Aggarwal Vs. State (Nct of Delhi) and ors.

Court: Delhi

Reported in: II(2005)BC599; [2006]133CompCas427(Delhi); 2005(81)DRJ287; 2005(117)ELT56(Del)

Mukul Mudgal, J.1. This writ petition challenges that part of the direction of the judgment dated 23rd October, 1999 by the learned Additional Sessions Judge which upon concluding that a fraud was played upon the original plaintiff/respondent No. 2 Bank in a suit for recovery filed by the plaintiff/respondent No. 2 Bank against one Mr. Deepak Sharma, then proceeded to hold that the Bank officer had ignored the rules and norms of the Bank in failing to verify the nature of the security offered by the defendant. This judgment thereforee held that the then Manager of the bank had acted in collusion with the defendant by throwing all rules and norms in the dust bin and directed the recovery of the said decretal amount from the bank official as the amount could not be recovered from the defendant. The relevant para 5 of the judgment by which the petitioner is aggrieved reads as under:- '5. However before I part with this case I am constrained to observe that case shows a total fraud played ...

Cce Vs. Siddharth Tubes Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. The issue involved in this appeal, filed by Revenue, is whether a second show cause notice for demanding Central Excise duty can be issued to an assessee on gathering additional 2. Mrs. Charul Baranwal, learned SDR, submitted that the M/s. Siddharth Tubes Ltd., manufacture M.S. Black Pipes and Galvanised M.S. Pipes; that in the price list filed by them, they had claimed deductions on account of post removal expenses (PRE in short) and sought permission for provisional assessment under Rule 9B of the Central Excise Rules; that a show cause notice dated 24.12.97 was issued to them for denying the permission for provisional assessment and for recovering the duty on account of PRE for the month of November 1997; that subsequently five more show cause notices were issued for demanding duty on account of PRE for the period from December 1997 to 14.3.1999; that the Assistant Commissioner adjudicated three show cause notice under a common Order-in-Original No. 7-9/99/1A/AC dated 29.1.99 re...

Commissioner of C. Ex. Vs. Sarda Steels Industries Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(170)ELT182TriDel

1. The issue involved in this appeal, filed by Revenue, is whether benefit of Notification No. 49/97-C.E., dated 1-8-1997 is available to the waste and scrap of iron and steel lying in stock as on 1-9-1997 with M/s. Sarda Steels Industries Ltd. 2. When the matter was called, none was present on behalf of the Respondents nor there was any request for adjournment in spite of Notice. We observe that no one was present earlier also when the appeal was posted for hearing on 19-2-2004. We, therefore, take up the appeal for disposal after perusing the records and hearing the learned SDR.3. Mrs. Charul Baranwal, learned SDR, submitted that the Respondents manufacture M.S. Bars which attracted duty on the basis of annual capacity of production since 1-9-1997 under Section 3A of the Central Excise Act; that the waste and scrap generated during the course of manufacture of M.S. Bars was exempted under Notification No. 49/97-C.E.made effective from 1-9-1997; that as the Respondents cleared record...

C-net Communications (i) Pvt. Vs. Commr. of Cus. (import)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(95)ECC548

1. In this appeal the issue arising for consideration relates to the classification of Set Top Boxes imported by the appellant. While the appellant sought to classify the goods under 8517.80 of the Schedule to the Customs Tariff Act, the customs authorities classified the same under Tariff Item 85.28. The adjudicating authority as well as the appellate authority confirmed the classification under Tariff Item 85.28. Aggrieved by the above the importer has come up in appeal.2. The appellant imported 1600 pieces of Interactive Set Top Boxes SB 2200 under Bill of Entry dated 16-10-2002. According to the appellant the goods are to be classified under 8517.80 on the ground that set top boxes which have a communication function are covered by the Information Technology Agreement (ITA) wherein the said items are classified under 8517. Appellant also contended that in terms of ITC(HS) classification of import items the said goods had been specifically classified under 8517.80.95.3. Set top box...