Delhi Court February 2005 Judgments

Shiv Nath Sao and ors. Vs. Presiding Office Labour Court and ors.

Court: Delhi

Reported in: 119(2005)DLT313; 2005(81)DRJ440; (2005)IIILLJ107Del; 2006(1)SLJ358(Delhi)

Mukul Mudgal, J.1. This writ petition arise from the direction given by the Hon'ble Supreme Court in M.C. Mehta v. Union of India, : AIR1996SC2231 , and in particular relevant direction in paragraph 28(9)(d) which is material for the determination of the present writ petition and reads as follows:-'(d) The workman employed in the industries which fail to relocate and the workmen who are not willing to shift along with the relocated industries, shall be deemed to have been retrenched with effect from 30-11-1996 provided they have been in continuous service (as defined in Section 25 of the Industrial Disputes Act, 1947) for not less than one year in the industries concerned before the said date. They shall be paid compensation in terms of Section 25 of the Industrial Disputes Act, 1947. These workmen shall also be paid, in addition, one year's wages as additional compensation.'2. It is not in dispute that by a subsequent order in M.C. Mehta v. Union of India, reported as 1997 (1) SCALE 1...

indica Chemical Industries (P) Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(185)ELT67TriDel

2. The appellants filed this appeal against the order-in-appeal whereby the Commissioner (Appeals) held that Portable pilot plants fabricated in the factory are excisable goods and liable to central excise duty.3. The contention of the appellants is that the plant in question is a huge plant i.e. 18 ft. long and 28 ft. high and this plant is fabricated in their factory for exfoliation of perlite. The contention is that this plant is not movable plant and this plant cannot be moved as such without dismantling the same. The appellants relied upon the findings of the Commissioner (Appeals) in the impugned order where it has been held that plant can be dismantled and transported to any place and can be used again for exfoliation of Perlite ore after reassembly as it is evident from the fact that plant in question was sent to GAIL's site. The appellants relied upon the decision of the Hon'ble Supreme Court in the case of Triveni Engg. & Industries Ltd. v. CCE [2000 (120) E.L.T. 273 (S....

Shree Rajasthan Syntex Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(191)ELT532TriDel

1. The issue involved in this appeal, filed by M/s. Shree Rajasthan Syntex Ltd., relates to refund of the Central Excise duty.2. We heard Shri B.L. Narasimhan, learned Advocate for the appellants and Shri A.S. Bedi, learned SDR for Revenue.3. The appellants manufacture man-made yarn. They recovered freight and insurance charges from their customers on equalised basis. Under the impression that excess amount, recovered on account of freight and insurance charges had become a component of the assessable value, they were paying Central Excise duty on the said excess amount of freight and insurance every year. After the judgment of the Supreme Court in the case of Baroda Electric Meters Ltd. v. CCE to the effect that the excess amount of freight and insurance does not form part of the assessable value, they claimed the refund of the duty paid by them in excess. The Assistant Commissioner, under the Order-in-Original 86/02 dated 28.3.2002, rejected their refund claim both on merit and on t...

Moser Baer India Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

2. The applicants filed this application for waiver of pre-deposit of service tax of Rs. 9,80,023/- and penalty of Rs. 51,000/-.3. The demand of service tax is confirmed on the present applicants on the ground that they are the agents of the service provider.3. The contention of the applicants is that the applicants purchased capital goods from M/s. Steag Haematech AG, Germany and M/s. Steag Haematech AG installed those machines in the factory premises of the applicants. The contention of the applicants is that only with effect from 16-8-2002, the relevant rules were amended to the effect that receiver of the services is also required to pay service tax in a situation the service provider is situated out of India. The contention is that their goods were supplied and exported prior to 21-12-2000 i.e.prior to the above mentioned amendment. It is also contended by the applicants that there is no evidence on record to show that they are the agent of the foreign suppliers.4. The contention...

Shree Ambica Steel Indus. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(102)ECC271

1. In this appeal, which has been filed against the impugned Order-in-Appeal by the appellants, the issue relates to the denial of the modvat credit to them on the inputs allegedly used by them in the manufacture of goods known as Tikkies.3. The appellants are manufacturer of iron and steel washers. Tikkies, rim plates. They availed the modvat credit on plates, bars, angles, channels, etc. on the ground that these had been used by them in the manufacture of tikkies/Washers etc. The contention raised by the learned Counsel that these inputs had been purchased by the appellants under the duty paid invoices against payment and as such, they are entitled to the modvat credit on the same, is not liable to be accepted. For claiming modvat credit, the appellants were required to prove that the inputs had been actually used by them in the manufacture of tikkies. If they had not been used in the manufacture of these goods, no modvat credit can be allowed to them. Simple purchase of the raw mat...

Associated Electronics Research Vs. Deputy Director of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)100TTJ(Delhi)480

1. This appeal by the assesses is directed against the order of the CIT(A) on various grounds, but all grounds relate to rejection of the application of the assessee for accumulation of income under Section 11(2) of the IT Act, 1961 (hereinafter referred to as the Act).2. Having heard the rival submissions and from a careful perusal of the record, we find that the assessee has filed Form No. 10 on 26th Oct., 1998, along with the extract of resolution dt. 27th March, 1998, stating the object of accumulation of fund. This Form No. 10 filed by the assessee was not considered to be a proper and valid intimation to the Department. During the course of assessment proceedings, the assessee has also filed the detailed minutes, of the meeting of the board of directors held on 27th March, 1998, but the AO was not convinced with the contentions of the assessee that the assessee has fulfilled the requirement of law by furnishing the Form No. 10 as per provisions of Section 11(2) of the Act, stati...

Government of National Capital Territory of Delhi Through Chief Secret ...

Court: Delhi

Reported in: 118(2005)DLT144

Vijender Jain, J. 1. This petition has been filed challenging, inter alia, the order of the Central Administrative Tribunal, granting relief to the respondent in O.A. filed by him for medical reimbursement of bill pertaining to heart surgery undergone by him. 2. Mrs.Avnish Ahlawat learned counsel for the petitioner has vehemently contended that the impugned order is bad in law as it has not taken into consideration that the respondent became a member of the scheme on 14-9-2000 whereas he had undergone heart surgery on 25-03-2000. At first blush, the argument seems logical, but as we analyze the scheme and its purport, the argument becomes fallacious. The scheme is at page 13 of the paper book. It is for the persons who are working with the Govt. of NCT of Delhi as well as the pensioners of the Govt. of NCT of Delhi. Admitted position is that the respondent retired from service on 31-08-1997 whereas the scheme came into existence on 1-4-1997. Page 21 is the letter dated 12-8-1997, which...

Government of National Capital Territory of Delhi Through Chief Secret ...

Court: Delhi

Reported in: 118(2005)DLT99; 2005(80)DRJ564; 2006(2)SLJ400(Delhi)

Vijender Jain, J.1. This petition has been filed challenging, inter alia, the order of the Central Administrative Tribunal, granting relief to the respondent in O.A. filed by him for medical reimbursement of bill pertaining to heart surgery undergone by him. 2. Mrs.Avnish Ahlawat learned counsel for the petitioner has vehemently contended that the impugned order is bad in law as it has not taken into consideration that the respondent became a member of the scheme on 14-2-2002 whereas he had undergone surgery on 30-12-2000. At first blush, the argument seems logical, but as we analyze the scheme and its purport, the argument becomes fallacious. The scheme is at page 13 of the paper book. It is for the persons who are working with the Govt. of NCT of Delhi as well as the pensioners of the Govt. of NCT of Delhi. Admitted position is that the respondent retired from service on 30-4-1996 whereas the scheme came into existence on 1-4-1997. Page 21 is the letter dated 12-8-1997, which clinche...

A.P. Kapur Vs. Union of India (Uoi) and ors.

Court: Delhi

Reported in: 118(2005)DLT325; 2005(81)DRJ167; (2005)IIILLJ36Del; 2006(1)SLJ228(Delhi)

Vikramajit Sen, J.1. Succinctly stated, the Charges against the Petitioner are that he granted overdrafts/loans/financial arrangements which exceeded his specific authorization. It is not in dispute that the Bank did not suffer any pecuniary loss because of these transactions. It appears that the Enquiry Officer has returned a finding that the integrity of the Petitioner cannot be doubted. Even, in these circumstances, the observations of the Hon'ble Supreme Court in Damoh Panna Sagar Rural Regional Bank and Anr. v. Munna Lal Jain, : (2005)ILLJ730SC militate against the arguments put forward on behalf of the Petitioner. In the said Judgment, it has been observed that:-17. A bank officer is required to exercise higher standards of honesty and integrity. He deals with money of the depositors and the customers. Every officer/employee of the bank is required to take all possible steps to protect the interests of the Bank and to discharge his duties with utmost integrity, honesty, devotion ...

State Vs. Mahavir Prashad

Court: Delhi

Reported in: 118(2005)DLT466

R.S. Sodhi, J.1. This appeal is directed against the order dated 15th June, 1984, of the Metropolitan Magistrate, New Delhi, in Case No. 68/81, whereby the learned Magistrate was pleased to acquit the respondent herein of the offence/charge under Section 7/16 of the PFA Act.2. The brief facts of the case, as has been noted by the Metropolitan Magistrate, are as under :'This is a complaint filed by Delhi Administration against accused Mahabir Pd. U/s 7/16 of the PFA Act. Briefly stated the allegations made in the complaint are that accused sold a sample of besan ka ladoo to Shri R.P. Singh F.I. on 15.4.81 and shop M/s Mahabir Pd 2218 pili building Jamuna Nagar, which was found to be adulterated by the public analyst or analysis.2. The accused has not challenged the report of the public analyst as he did not exercise his right U/s 13(2).3. The complainant in support of its case has examined pw1 Jagmal Sharma, pw2 R.P. Singh, Food Inspector, pw3 R.C. Chopra, Senior Prosecutor, pw4 Chander...