Delhi Court September 2004 Judgments
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Modi Arc Electrodes Co. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-20-2004
Reported in: (2004)(117)LC457Tri(Delhi)
1. The issue involved in this appeal, filed by M/s. Modi Arc Electrodes Co., relates to the determination of assessable value of the goods cleared to depot for onward sales.2. Shri R. Chibber, learned Advocate, submitted that the Appellants manufacture electrodes which are being sold by them at the factory gate as well as are transferred to their depot for onward sale; that at they were paying the duty on the electrodes removed to their depot at the price at which the goods were being sold at factory gate; that the Dy.Commissioner under Order-in-Original No. 34/2001 dated 29.5.2001 has confirmed the demand of duty on the ground that the goods were sold on higher price subsequently from the depot and the assessable value in the case of goods sold from depot would be finally determined only at the time goods entered in the wholesale trade and the mere clearance from the factory gate to the depot cannot be taken as complete sale transaction at the factory gate; that the Commissioner (App...
Calcom Vision Ltd. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-20-2004
Reported in: (2005)(99)ECC176
1. The issue involved in this appeal filed by M/s. Calcom Vision Ltd. is whether the benefit of Notification No. 3/2001-CE is available to them in respect of Black & White T.V. sets.2. Shri B.L. Narasimhan, learned Advocate, submitted that the Appellants manufacture, inter alia, black & white and colour television sets and operate under Modvat Scheme; that the Commissioner under the impugned Order has disallowed the benefit of exemption under Notification No, 3/2001-CE, dated 1.3.2001 on the ground that they were availing the Modvat Credit of the duty there areas many as 240 components which go into the manufacturing of black & white television sets; that number of such common inputs were worked put to approximately 62 to 80; that in accordance with the statutory requirement on receipt of inputs they make entry in RG-23, Part-I; that they also maintain in addition a separate list for the stores, namely, material exchange note/store issue slip, etc. which show the issue/rec...
Yash Exports Inc. Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-20-2004
Reported in: (2005)(98)ECC340
1. The above captioned two appeals have been filed against the common order-in-original vide which the Commissioner of Customs has ordered the confiscation of the goods and imposed penalties on the appellants as detailed therein. The appellant No. 1 is a proprietorship concern of Shri Sudhir Malik who is to carryout out export business. One container containing the export consignment of PVC soles, after clearance by the Customs officers from the Inland Container Depot, was intercepted on 25-3-99 by the officers of the DR1 on receipt of information that the consignment was grossly over-invoiced. The container was brought back in the premises of ICD. The driver of the trailer who was carrying that container to Mumbai, was questioned by the officers. The container was opened and the goods PVC soles were examined. On examination, it was found that 570 cartons of PVC soles of 57,000 pairs approximately valued at Rs. 2.36 crores (FOB value) were being exported by the firm appellant No. 1. T...
Bhaskar Industries Ltd. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-20-2004
Reported in: (2004)(97)ECC756
1. The issue involved in this appeal filed by M/s. Bhaskar Industries Ltd. is whether the Cenvat Credit can be availed of on the basis of attested copies of Bill of Entry.2. Shri B.L. Narasimhan, learned Advocate, submitted that the Appellants imported capital goods in 1998; that the original triplicate copies of Bills of Entry received by them at their registered office were sent to their factory premises by courier; that unfortunately, the consignment containing these bills of entry never reached their factory in respect of which they had lodged an FIR also with the police; that in order to avail Cenvat Credit, they requested the Customs authorities to issue attested copies of Bills of Entry; that Cenvat Credit has been disallowed to them on the ground that there was no provision under the Central Excise Rules during the relevant period to allow Cenvat Credit on the basis of attested copies of Bills of Entry. The learned Advocate, further, submitted that there is no dispute to the f...
Cce Vs. Ozone Ayurvedic
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-20-2004
Reported in: (2004)(117)LC456Tri(Delhi)
1. In these 2 appeals filed by Revenue the issue involved is whether wanish skin cream manufactured by M/s. Ozone Ayurvedics is classifiable under Sub-heading 3003.39 of the Schedule to the Central Excise Tariff Act as confirmed by the Commissioner (Appeals) under the impugned Order or is classifiable under Chapter 33 of the Tariff as cosmetics.2. We heard Shri O.P. Arora, learned SDR for the Revenue, and Shri J.Bansal, learned Advocate for the Respondents. Both the learned SDR and the learned Advocate mentioned that the issue stands decided by the Tribunal in the case of the Respondents themselves vide Final Order Nos. 534-536/2003-NB(B) dated 23.7.2003 as . In the said decision, the Tribunal has held that the product in question is manufactured out of the ingredient mentioned in text books an is used for treatment of pregnancy stretches and the Revenue has failed to produce any evidence that this product is known in the trade market as cosmetics. The Tribunal, further, relying upon ...
Gulf Paints Corporation Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-20-2004
Reported in: (2004)(117)LC989Tri(Delhi)
1. This is an application by M/s. Gulf Paints Corporation for condonation of delay in filing the appeal.2. Shri Abhishek Jain, learned Advocate, submitted that the applicants have filed the present appeal against the order-in-appeal No. 72/2000 dated 3.3.2000 passed by the Commissioner (Appeals); that the said order was received by the applicants only on 8.7.2004 and they had filed the appeal on 26.7.2004; that no notice of hearing was given to the applicants and they were under the bona fide impression that in view of the letter dated 24.3.1993, issued by the office of the Principal Collector (Central Excise), New Delhi, the matter must have been dropped; that on 8.7.2004, they received a letter along with a copy of the order from the Superintendent demanding the quit that on perusal of the impugned order received by them on 8.7.2004, they realised that the appeal, filed by them against the Assistant Commissioner's order dated 13.10.1995, had been dismissed by the Commissioner (Appea...
Naveen Projects Ltd. Vs. Dy Cit
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-20-2004
Reported in: (2005)1SOT232(Delhi)
These appeals are preferred by the assessee as well as the revenue against the orders of the CIT (A) pertaining to the assessment years 1995-96 and 1996-97. Since common issues are involved in these appeals, these were heard together and being disposed of by this single consolidated order.We have heard the rival submissions and carefully perused the orders of the authorities below and the documents placed on record.This appeal is preferred by the assessee assailing the order of the CIT (A) on various grounds which are enumerated hereunder: "(1) That on the facts and circumstances of the case and in law the CIT (A) erred in sustaining the disallowance of the sum of Rs. 1,59,275 written off in the account of Shri H.C. Kohli.(2) That on the facts and circumstances of the case and in law the CIT (A) erred in confirming the disallowance out of travel expenses incurred on trip of Mrs. Naveen Kohli to Singapore.(3) That on the facts and circumstances of the case and in law the CIT (A) erred ...
Mohan Brothers Cooperative House Building Society Limited and anr. Vs. ...
Court: Delhi
Decided on: Sep-20-2004
Reported in: 114(2004)DLT282; 2004(77)DRJ184
Vikramajit Sen, J.1. I propose to dispose of Plaintiffs application under Order XXXIX Rules 1 and 2 (I.A. No.10617/2001) praying for orders against the Defendants restraining them from selling, transferring, alienating, parting with possession or creating any third party rights in Plot No. 19, Street No.7, Sarva Priya Vihar, New Delhi; Plaintiffs application under Order VI Rule 17 for amendment of the plaint (I.A No. 10821/2002); and the application of Defendant No.3under Order VII Rule 11 (I.A. NO. 935/2003) praying for the rejection of the plaint. I shall also dispose of the Suit for permanent injunction.2. The facts of the case in brief are that an Agreement was executed in 1966 between the State, through Commissioner, Delhi Administration and four Societies including the Plaintiff, for the development of land admeasuring approximately twenty (20) acres. These four Societies, including Mohan Brothers CHBS Limited, Plaintiff No.1, (Mohan Brothers for short) and Sarva Priya CHBS Limit...
Steel Authority of India Limited (Sail) Vs. Punjab and Sind Bank and o ...
Court: Delhi
Decided on: Sep-20-2004
Reported in: I(2005)BC351; 114(2004)DLT493
Vikramajit Sen, J.1. The Petitioner has invoked the extraordinary jurisdiction of this Court bestowed by Article 226 of the Constitution praying for the following reliefs.(a) issue an appropriate writ in the nature of prohibition or any other appropriate writ or direction restraining the respondents 1 and 2from acting in terms of the impugned letters dated 26.7.97 (Annexes. P-9 Colly.);(b) issue an appropriate writ(s) in the nature of certiorari by calling for the records and quashing the impugned letters of repudiation dated the 26th July, 1997 (Annexes. (P-9 Colly);(c ) issue an appropriate writ(s) in the nature of mandamus directing the respondents No.1 and 2 to make payments against the Bank Guarantees being Annexes P-5 (Colly.);(d) issue an appropriate writ(s) in the nature of certiorary by calling for the records and quashing the impugned letters of repudiation dated 26.7.97 (Annexes. P-9 Colly); (e) issue an appropriate writ in the nature of prohibition or any other appropriate ...
Alcove Industries Ltd. Vs. Oriental Structural Engineers Limited
Court: Delhi
Decided on: Sep-20-2004
Reported in: AIR2005Delhi173; 114(2004)DLT230; 2004(77)DRJ118
Vikramajit Sen, J.1. I propose to dispose of the interim application filed in the Petition under Section 9 of the Arbitration & Conciliation Act, 1996 in which application the Petitioner has prayed for an ex-parte order restraining the Respondent from encashing several Bank Guarantees. This prayer is in pari materia with the fifth prayer in the Petition. On 9.9.2003 my learned Brother had granted an interim injunction inter alias for the reason that the contract had not been terminated and thereforee Clause 22 of the Agreement between the parties had not come into play; that no reasons had been assigned for the invocation of the Bank Guarantees; and that once the Bank Guarantees were encased the arbitration would be rendered infructuous. The concerned Bank has not been imp leaded in these proceedings.2. The Hon'ble Supreme Court has on numerous occasions devoted its attention and time on enunciating and reiterating the law on parameters of jural interference with the invocation/encashm...
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