Delhi Court September 2004 Judgments
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National Metal Works Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-30-2004
Reported in: (2005)(179)ELT189TriDel
1. There is a duty demand of over Rs. 20 lakhs, and equal amount of penalty imposed on the appellant. This is on a finding that the appellant was manufacturing aluminium from assorted aluminium waste and scrap and clearing it without discharging Central Excise duty.2. The very first contention of the learned Advocate for the appellant during the hearing is that there was no manufacturing involved at all so as to attract imposition of Central Excise duty. This submission is being made on the contention that the appellant was procuring assorted scrap from the market and converting it into scrap. Thus, there was no manufacture of a new product. It is also being contended that two types of processes were being carried out. The first process is that scrap in the form of tubes of paste etc., which contains other materials like paper as impurities, is burnt and the impurities removed and such scrap is sold. The second process is that the assorted scrap after clearing by removing impurities i...
Aggarwal and Company Vs. Cc
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-30-2004
Reported in: (2004)(117)LC425Tri(Delhi)
1. The appellant filed this appeal against the adjudication order passed by the Commissioner of Customs.2. The brief facts of the case are that the appellant made import of Heavy Melting Scrap and Re-Rollable Scrap and filed three Bills of Entry. The Custom authorities on examination of the goods imported found that the consignments contained old and used pipes of length more than 5', which are serviceable. The custom authorities also enhanced the value declared by the appellant on the basis of import made by M/s Kalpataru Industries.3. The contention of the appellant is that they imported Heavy Melting Scrap and Re-Rollable Scrap and only some old and used pipes were also part of the consignment and these pipes are not serviceable. The appellant also relied upon the examination report whereby it was specifically mentioned that the pipes in question are old and used. The appellant relied upon the following decision of the Tribunal where in similar situation the Tribunal set aside the ...
Daulat Ram Industries Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-30-2004
Reported in: (2005)(179)ELT304TriDel
1. In this appeal, the appellants are challenging the imposition of penalty of Rs. 10,000/- and confiscation of goods which were released on a redemption fine of Rs. 10,000/- 2. Ms. Tamali Wad, learned Advocate appearing for the appellants pleaded that on 24-4-98. central excise officers visited the factory of the appellants and they found 20 number of wooden boxes packed in polyethylene bags in which 10 number of RS and 10 number of RPS (Electrical resistors) were found. These goods were seized and show cause notice was issued to the appellants for confiscation of these goods and imposition of penalty. The case was adjudicated by the Assistant Commissioner who confiscated the seized goods but allowed these to be redeemed on redemption fine of Rs. 50,000/- and he also imposed penalty of Rs. 50,000/-. On appeal, the Commissioner (Appeals) reduced the fine and penalty to Rs. 10,000/- each. She challenged the order of the Commissioner (Appeals) the ground that the finding of the Commissi...
Commissioner of Central Excise Vs. Shruti Synthetics Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-30-2004
Reported in: (2005)(180)ELT275TriDel
1. Revenue has filed this appeal against Order-in-Appeal No. 559/2003 dated 10-12-2003 by which the Commissioner (Appeals) has held that Textile Committee CESS collected by M/s. Shruti Synthetics Ltd. and not paid on the Govt. account is includible in the assessable value under Section 4 of the Central Excise Act.2. When the matter was called, no one was present on behalf of the respondents. Infact the notice sent for the date of hearing is received back from the postal authorities. We, therefore, heard Shri S.C.Pushkarna, learned Departmental Representative, and perused the records. It has been contended by the learned Departmental Representative; that the respondents had collected Textile Committee CESS amounting to Rs. 7,74,458/- during the period November, 1997 to October, 2002 from their customers which had been retained by them and not deposited to the Government account; that therefore, the said amount is nothing but additional monetary consideration received by the respondents...
Jindal Exports Ltd. Vs. Ito
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-30-2004
Reported in: (2005)2SOT7(Delhi)
These two appeals filed by the assessee against the order dated 19-9-2002 and 30-9-2003 of learned CIT-VII, New Delhi raised several grounds as under 1 . On the facts and in the circumstances of the case, the learned CIT(A) has erred, both on facts and in law in confirming the order passed by the assessing officer whereby he has assessed the income of the assessee at Rs. 1, 12,96,881 as against the nil income returned by the assessee.2. On the facts and in the circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the action of the assessing officer of allowing deduction of Rs. 35,44,817 under section 80HHC of the Income Tax Act as against Rs. 3,14,84,108 computed by the assessee and allowable under the Act.3. On the facts and in the circumstances of the case, the learned CIT(A) has erred both on facts and in law in not accepting the contention of the assessee that for the purpose of computing deduction under section 80HHC the negative figure co...
Prasar Bharati Vs. Stracon (India) Limited
Court: Delhi
Decided on: Sep-30-2004
Reported in: 114(2004)DLT562
Mukul Mudgal, J.1. Allowed subject to all just exceptions. Delay in re-filing the petition stands condoned.Arb.P.No.28/041. This is a petition under Section 11(6)(c) of the Arbitration and Conciliation Act, 1996(hereinafter referred to as the `Act') filed by Prasar Bharati for appointment of an independent arbitrator.2. This petition again raises the questions which repeatedly arise during proceedings for the appointment of an independent arbitrator under Section 11(6)(c) of the Act. The petitioner had entered into an Accreditation Agreement dated 5th June, 1997 with the respondent by which the respondent was required to book advertisements for the programmes telecast by the petitioner and the respondent was allowed a commission @ 15% of the advertisement revenue collected by it and rest of the revenue was to be remitted back to the petitioner. Clause 5 of the agreement between the parties providing for settlement of disputes by way of arbitration reads as follows:-'5. In the event of ...
Oriental Insurance Co. Ltd. Vs. Deepa Kapoor and ors.
Court: Delhi
Decided on: Sep-30-2004
Reported in: 115(2004)DLT209
R.S. Sodhi, J.1. MAC.APP. 298/2004 is directed against the order of the Motor Accident Claims Tribunal, Delhi (for short 'the Tribunal') in Petition No. 317/2003, whereby the learned Tribunal vide its order dated 19th April, 2004 has awarded a sum of Rs. 49,80,000/- as compensation to the claimant/respondent herein.2. The brief facts of the case, as has been noted by the Tribunal are as under :'that on 31.10.99, Deepak Kapoor was traveling in Maruti Car bearing registration No. DL-4C-E-4424 which was being driven by respondent No. 1, who is also the owner of the said vehicle and was going from Delhi to Bhamsyu (Ranikhet). The other occupants in the vehicle were Kamal Kishore and Deepak Mohan. At about 7.00 P.M. on Rampur Road the respondent No. 1 lost control on his vehicle and collided into a truck bearing No. UP-04A-0409, because of which, Deepak Kishore sustained grievous injuries and was immediately rushed to Dr.Sushila Tiwari Memorial Forest Hospital, Haldwani (Nainital) in an unc...
Sanat Kumar Vs. Madan Singh and ors.
Court: Delhi
Decided on: Sep-30-2004
Reported in: III(2004)ACC923; 115(2004)DLT228
R.S. Sodhi, J.1. FAO 209/1983 is directed against the judgment and order of the Motor Accident Claims Tribunal (for short 'the Tribunal') , whereby the learned Tribunal vide its judgment dated 12th April, 1983, has awarded a sum of Rs. 60,025/- together with interest @ 9% per annum on account of the accident that had occurred on 16.8.1976 at about 9.30 am at Wazirabad Bridge.2. The facts of this case as disclosed in the claim petition are as under :'that on 16.8.1976 at about 9.30 A.M., the petitioner was sitting on the pillion seat of two-wheeler scooter No.DHQ-4149 and was going from his residence to Delhi University. When the scooter reached near Pole No.4 on Wazirabad Bridge, at that time a truck bearing No.DLG-5971 (Tanker) came from Delhi side. It is alleged that the said truck was driven by respondent No.1 rashly, recklessly and negligently. It is further alleged that the said truck violently hit the scooter and the truck stopped after covering some distance and in the process t...
Amarjit Singh Kalra (Through Lrs) and ors. Vs. Smt. Pramod Gupta (Thro ...
Court: Delhi
Decided on: Sep-30-2004
Reported in: AIR2005Delhi41; 99(2004)DLT115; 2004(77)DRJ686
B.C. Patel, C.J.1. This matter is concerned with rights of audience of an advocate in the Court. Such a right being in general is governed in this country by practice as well as by statute. Each High Court is entitled to make rules of its own. It is known that rules are required to be made in the interest of public. It is a matter concerning the dignity and the orderly functioning of the Court. The right of the advocate to practice envelopes a lot of acts to be performed by him in discharge of his professional duties. It is not necessary that the advocate is acting in that capacity in the Court alone. He may advise his client. He may give a written opinion pertaining to a matter or he may draft plaints, written statements or petitions. But all these things are connected with the highly qualified profession also. However, these are the acts to be performed by an advocate outside the Court. But, so far as his practice in the Court is concerned, the Court has the supervisory power. Hence,...
S. Tech Info. Pvt. Ltd. Vs. Convergys India Services Pvt. Ltd. and anr ...
Court: Delhi
Decided on: Sep-30-2004
Reported in: 114(2004)DLT768; 2004(77)DRJ461
Mukul Mudgal, J.1. This is a petition under Section 9 of the Arbitration & Conciliation Act, 1996(hereinafter referred to as the `Act') praying for interim orders of protection in favor of the petitioner and against the respondent pending arbitration. Application, IA.No.4122/04 has also been filed by the petitioner in the said OMP, praying for direction to respondent No.1 to deposit the sum of Rs.51,09,000/- (Rupees Fifty One Lakhs Nine Thousand per month pending arbitration and till such time the security guards of the respondent are deployed in the premises in question. Application, IA.No.5250/04 is also filed by the petitioner, praying for similar relief as claimed in IA.No.4122/04 as well as direction to respondent No.1 and its agents and assignees to hand over the vacant and physical possession of the premises in question to the petitioner within a reasonable time as deemed fit by the Court.2. The petitioner has entered into an Agreement to Lease executed on 28th July, 2003(in sho...
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