Delhi Court August 2004 Judgments
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Worldwide Horticulture Ltd. Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-06-2004
Reported in: (2005)(98)ECC556
1. M/s. Worldwide Horticulture Ltd. and others have filed these two appeals against Order-in-Original No. 14/2002, dated 14-6-2002 by which the Commissioner has confirmed the demand of Customs duty and imposed penalty on both the Appellants.2. Shri R. Santhanam, learned Advocate, submitted that M/s. Worldwide Horticulture Ltd., a 100% Export-Oriented Unit (EOU), has established a project to grow flowers for export; that they were allowed to import capital goods worth Rs. 325 lakhs free of Customs duty; that their project became a failure as the same was not financially viable on account of loans sanctioned by RIICO for the project not having been disbursed; that the Commissioner under the impugned order has confirmed the demand of duty in respect of capital goods imported by them; that the goods imported by them fall squarely under Notification No.61/93-Cus., dated 28-2-93 and since the requirement of the said Notification having been fully satisfied by them, the duty should have been...
Commissioner of Customs Vs. V.K. JaIn and Sons
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-06-2004
Reported in: (2004)(173)ELT105TriDel
1. The Revenue has filed an application for rectification of mistake in Tribunal's Final Order No. A/406/2003, dated 29-7-2003 [2003 (160) E.L.T. 910 (T)] along with an application for condonation of delay in filing the appeal for rectification of mistake.2. Shri D.N. Chaudhary, learned SDR, submitted that the Department had filed a reference application in Delhi High Court against Final Order Nos. C-1I/215-216/03-WZB/2003, dated 3-2-2003 [2003 (160) E.L.T. 168 (T)] passed by West Zonal Bench, at Mumbai in the case of Anil Mahajan & Naresh Mittal; that the Delhi High Court in its Order dated 6-1-2004 permitted the Department to move the Tribunal under Section 129B(2) of the Customs Act; that the Revenue has since moved the Appellate Tribunal at Mumbai; that in both the cases of V.K. Jain and Sons, and Anil Mahajan matter identical issues are involved and the Tribunal at Delhi while passing the Final Order dated 29-7-2003 had followed the decision of the Tribunal at Bombay in the c...
Commissioner of Central Excise Vs. Lloyd Insulation India
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-06-2004
Reported in: (2005)(98)ECC473
1. The issue involved in this Appeal preferred by Revenue is whether excisable goods manufactured and removed by M/s. Lloyd Insulation India are eligible for the benefit of Exemption under Notification No.64/95-C.E., dated 16-3-95.2. Shri Vikas Kumar, learned Senior Departmental Representative submitted that the respondents manufacture Rigid Polyurethane foam and articles thereof; that Notification No. 64/95-C.E. provides exemption from payment of duty to the excisable goods if supplied as stores for consumption on Board of a vessel of the Indian Navy; that the respondents had availed of the exemption under the said Notification; that the goods were not supplied as a stores for consumption on Board a vessel of Indian Navy; that the Commissioner (Appeals) under the impugned order has allowed the benefit of Notification to the respondents holding that any supplies made to the Indian Navy ships will be eligible for exemption under Notification No. 64/95 provided the goods so supplied are...
Dy Cit Vs. R.R.B. Co. Tants and Engineer (P)
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Aug-06-2004
Reported in: (2005)96TTJ(Delhi)806
This is an appeal by the revenue against the order dated 1-12-1999 of CIT(A)VII, New Delhi, relating to the assessment year 1996-97. The grounds of appeal of the revenue read as follows : "1. On the facts and in the circumstances of the case, the learned CIT(A) erred in allowing deduction under section 80-IA of the Income Tax Act, 1961, though the assessee-company had no profits from the business of wind power generation.2. On the facts and in the circumstances of the case, the learned CIT(A) erred in accepting the assessee's view that the assessee-company's business of consultancy, sale and marketing was inextricably linked with the business of wind power generation although the assessee did not lead any fresh evidence or argument before her in this regard.(a) that the deduction under section 80-IA is available from profits of industrial undertaking and the business of consultancy, sales and marketing is not an industrial undertaking.(b) that in an analogous situation, section 80HHC ...
Dy. Cit Vs. R.R.B. Consultants and Engineer (P)
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Aug-06-2004
Reported in: (2005)1SOT13(Delhi)
This is an appeal by the revenue against the order dated 1-12-1999 of CIT (A)-VII, N. Delhi, relating to the assessment year 1996-97. The grounds of appeal of the revenue read as follows : "1. On the facts and in the circumstances of the case, the learned CIT (A) erred in allowing deduction under section 80-IA of the Income Tax Act, 1961 though the assessee company had no profits from the business of wind power generation.2. On the facts and in the circumstances of the case, the learned CIT (A) erred in accepting the assessee's view that the assessee company in business of consultancy sale and marketing was in extricable linked with the business of wind power generation although the assessee did not lead any fresh evidence or argument before her in this regard.(a) that the deduction under section 80-IA is available from profits of industrial undertaking and the business of consultancy, sales and marketing is not an industrial undertaking; (b) that in an analogous situation section 80H...
Sawhney Brothers Vs. Union of India (Uoi) and ors.
Court: Delhi
Decided on: Aug-06-2004
Reported in: IV(2006)BC272; [2005]128CompCas170(Delhi); 2004(76)DRJ668
Badar Durrez Ahmed, J. 1. These three petitions have been filed by the sister concerns and all of them pertain to the Central Interest Subsidy Scheme (Revised) for November 1984 Riot Affected Borrowers (hereinafter referred to as 'the said Scheme'). The case of the petitioners is that they are eligible for the benefits under the said scheme. They borrowed funds from two different banks, i.e., the Bank of Rajasthan Limited and the Indian Bank. WP(C) 3997/1995 pertains to loans taken from the Rajasthan bank and the Indian Ban . WP(C) 4182/1995 is in connection with the loan taken from the Indian Bank and WP(C) 4183/1995 pertains to the loan taken from Rajasthan Bank. 2. It is not in dispute that the petitioners have been carrying on the business of export of garments since 1969. The petitioners had regularly been attending ''pret-a-porter'' fairs in Paris. For procuring export orders, the petitioners have to go abroad to attend such fairs. In October 1985, they attended the fair at Paris...
Naresh Kumar Son of Shri Prithvi Singh Vs. Union of India (Uoi), Throu ...
Court: Delhi
Decided on: Aug-06-2004
Reported in: 113(2004)DLT250; 2004(76)DRJ664
Madan B. Lokur, J.1. The Petitioner, in the amended writ petition filed by him, has challenged an order dated 24th July, 1993 passed by the Colonel Commander, 14 Border Roads Task Force dismissing the Petitioner from service with immediate effect. 2. The Petitioner was initially served with a charge-sheet along with a memorandum dated 15th September, 1989. The allegation against the Petitioner was that he had misbehaved and attempted to molest a female laborer. It was said that the Petitioner was reported to be in the habit of teasing and using filthy intolerable language to female laborers and, thereforee, had exhibited conduct unbecoming of a Government servant.3. On the basis of the above charge-sheet, a regular departmental inquiry was initiated against the Petitioner and after a consideration of the inquiry report, by an order dated 26th April, 1990, the Petitioner was found guilty of the charges leveled against him and was, thereforee, ordered to be dismissed from service by his ...
Ex. Major (Mrs) S.R. Alimchandani Vs. Union of India (Uoi) and ors.
Court: Delhi
Decided on: Aug-06-2004
Reported in: 112(2004)DLT213
Mukundakam Sharma, J.1. The present petition is filed by the petitioner praying for an order granting service pension to the petitioner from the date of her retirement along with interest on the arrear pension payable to the petitioner. 2. The petitioner was initially appointed as a short service commissioned officer for a period of three years, which was, however, extendable to a total period of seven years. An office order was issued by the respondent on 28th November, 1960 whereby the tenure of short service commissioned officer was made extendable up to 9 years by giving yearly extension. Another office order was issued by the respondent on 16th March, 1963 by which the tenure of short service commissioned officer was made extendable from 9 years to 10 years in the Army Medical Corps in special cases. Pursuant to the aforesaid office orders issued by the respondents from time to time, the petitioner remained as a short service commissioned officer for a period of 10 years. An army ...
Dgu Workers Union and ors. Vs. Sh. Kishu Tekchandani and ors.
Court: Delhi
Decided on: Aug-06-2004
Reported in: 114(2004)DLT22; 2004(77)DRJ77; (2005)ILLJ986Del
T.S. Thakur, J.1. Writ petition No. 5026/1999 filed in this court was disposed of by an order dated 18th December, 2001 holding that the questions raised by the petitioner for consideration could be more appropriately decided in proceedings under the Industrial Disputes A ct. A reference was, in that backdrop, made by the Central Govt. to the Industrial Tribunal-cum-Labour Court on 1st April, 2003 to determine whether the demand raised by the union for regularisation of the services of the employees named in the reference order was just, fair and legal and, if so, the relief that the workmen were entitled to. During the pendency of the proceedings before the Industrial Tribunal, the Cement Corporation of India, of which the respondents are the Chairman, General Manager an the Deputy Manager respectively, terminated the contract of the labour contractor and issued consequential directions restraining the members of the petitioner union from entering the factory premises. Aggrieved by th...
Brahma Dutt Mishra Vs. Union of India (Uoi)
Court: Delhi
Decided on: Aug-06-2004
Reported in: 114(2004)DLT99; 2004(77)DRJ44
T.S. Thakur, J.1. Swatantrata Sainik Samman Pension Scheme introduced by the Government of India intended to provide pension to freedom fighters and their families. The spirit underlying the scheme was to honour those who had participated in the freedom struggle and made sacrifices for the liberation of the country from foreign rule. It was also intended to mitigate in some measure the sufferings of those who had given everything that they had when the country required the same. Claims for payment of pension under the scheme when filed were at times looked at with a sense of cynsism by powers that be in the bureaucracy. Proof regarding satisfaction of the conditions subject to which the pension could be sanctioned was demanded and the evidence furnished by the claimant weighed the golden scales in the process of arriving at a conclusion whether the person concerned was or was not a freedom fighter. In Gurdial Singh v. Union of India & Ors. : AIR2001SC3883 , the Supreme Court dispelled ...
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