Delhi Court April 2005 Judgments

G.D. Electronics Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(187)ELT63TriDel

2. Shri U.K. Tyagi, ld. Advocate pleaded that the appellants had purchased Multi-media speakers from M/s. Technocrat System and they have made the payment for these goods through cheques and accounted for these goods in their stock register. The department has seized the goods from their premises on the ground that these were branded goods and were required to be cleared on payment of duty by the manufacturer, M/s. Technocrat System. The adjudicating authority confiscated the goods and also imposed penalty on the appellants under Rule 209A of the Central Excise Rules. The order of the original authority was upheld by the Commissioner (Appeals) but he reduced the redemption fine to Rs. 15,000/- and penalty to Rs. 10,000/-. Shri Tyagi, ld. Advocate stated that there was no evidence that the appellants were knowing that M/s.Technocrat System were a manufacturer or were liable to pay the duty.They were dealing with the Technocrat System as a dealer for purchasing of the Multi-media Speake...

Commissioner of C. Ex. Vs. Sahara Steel Rolling Mills

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(186)ELT348TriDel

1. The Revenue has filed these two appeals against common Order-in-Appeal Nos. 694-695/04, dated 21-10-2004 by which the Commissioner (Appeals) has set aside the penalty imposed on respondents M/s. Sahara Steel Rolling Mills. When the matter was called, no one was present on behalf of the respondents. Infact the notice sent to them has been received back from the postal authorities undelivered with the remarks "Mill is closed. Find locked". We therefore, heard Shri A.S.Bedi, learned Senior Departmental Representative and perused the records.2. The respondents manufacture hot rolling products of non-alloys steel which were chargeable to duty on the basis of annual capacity of production under Section 3A of the Central Excise Act. The Commissioner determined their capacity of production under Order dated 27-4-1998 and fixed their annual duty liability to Rs. 25,40,273/- and the monthly duty liability to be Rs. 2,11,689/-which was required to be discharged by 10th of each month. As the r...

Kaycee Electricals Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(186)ELT331TriDel

1. These are two applications for waiver of pre-deposit of Central Excise duty as under :Kaycee Electricals Rs. 4,98,84,151/-Vimla Rolling Mills Pvt. Ltd. Rs. 1,64,71,606/- 2. Shri A.R. Madhav Rao, learned Advocate, submitted that the Appellants are engaged in the process of making copper wire rods out of copper wire bars which does not amount to manufacture. He relied upon the decision in the case of Municipal Corporation of Greater Mumbai v.Devidayal Electronics - . He mentioned that by the process of hot rolling copper rods are made from copper wire bars; that the basic character of the copper remains as such and there does not emerges any change in character, name, composition or use; that the process does not amount to manufacture. He, further, submitted that the duty beyond the normal period of limitation is not demandable as they were filing the classification list with the department and there was a general practice prevailing in the trade treating the process not amounting to...

WavIn India Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(186)ELT90TriDel

1. This is an application by M/s. Wavin India Ltd. for rectification of mistake in Tribunal's Final Order No. A/709/03-NB(C), dated 28-11-2003 [2004 (164) E.L.T. 269 (Tri. - Del.)].2. Sh. Lajja Ram, learned Advocate, submitted that it has been the case of the applicants from the very beginning that the matter relates to abatement of duty in respect of damaged and deteriorated goods under Section 22 of the Customs Act and as such provisions of unjust enrichment under Section 27 of the Customs Act are not applicable; that, further, in any case the issue regarding abatement of duty on damaged or deteriorated goods had been settled and the Department had allowed abatement of duty by reducing the value of imported goods to the extent of 30%; that, thus, there is an acceptance that the matter, in fact, related to the abatement of duty under Section 22 of the Customs Act and by recording a finding that the matter does not relate to abatement of duty, a mistake has crept in the final order.3....

L.G. Chemicals India Pvt. Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(187)ELT281TriDel

2. The appellant imported Hepatitis-B Vaccine consignment from its holding company. Under the impugned order the transaction value has been rejected for the purpose of assessment to Customs duty and goods ordered to be assessed at the list price of the holding company. The consignment has also been confiscated and penalty imposed.3. The contention of the learned Counsel is that even though the parties are related, the transaction value was required to be accepted as relationship had not affected the sale price. It is being submitted that the Indian resale price of the imported vaccine makes this clear.It is also being submitted that the consignment in question was manufactured against WHO order; but WHO did not list the entire quantity produced. He has also submitted that it is well settled that [Eicher Tractors Ltd. v. Commissioner of Customs, Mumbai - 2000 (122) E.L.T. 321 (S.C.)] that imported goods could not be assessed based on list price alone inasmuch as list price is only indi...

Tarunvir International Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(187)ELT254TriDel

2. Appellant filed this appeal against the order in appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) dismissed the appeal on time bar. The Commissioner (Appeals) in the impugned order held that the adjudication order was served by affixing on the notice board at Customs House, Amritsar. The contention of the appellant is that the goods were received at Customs House Ludhiana and bill of entry was filed at Ludhiana. Therefore, the service of order under Section 153 of the Customs Act, 1962 should have been by affixing the adjudication order on the notice board at Customs House, Ludhiana as the appellant made import at Ludhiana. As affixing was not done at Customs House, Ludhiana and on making enquiry by them they came to know that order was passed by the adjudicating authority on 27th November 2000 and thereafter the Customs authorities supplied the copy of the adjudication order and immediately appeal was filed.3. The contention of the Revenue is that the...

Assistant Cit, Cc 1(5), New Delhi Vs. Ganapati Finance Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)9SOT264(Delhi)

This appeal has been filed by the revenue against the order dated 16-7-1998 of the learned Commissioner (Appeals)-I, New Delhi pertaining to the assessment year 1995-96."On the facts and in the circumstances of the case, the Commissioner (Appeals) has erred both on facts and in law: (i) in deleting disallowance of Rs. 30,00,037 out of depreciation claimed on leased out LPG Cylinders.(a) despite the fact that the assessing officer had clearly established such a lease transaction to be a sham transaction and (b) despite the fact that the Director of M/s. Aravalli Cylinders P.Ltd. (from whom the assessee has claimed to have purchased the said LPG Cylinders) had categorically denied to have sold such cylinders to the assessee.(ii) in deleting the disallowance of Rs. 19,99,440 out of depreciation claimed on leased out Air Jet Spindle Assembly and Positar Disc.(a) Despite the fact that the assessee could not produce any evidence Ito prove the genuineness of such a transaction.(b) Despite th...

Snam Progetti SpA. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)95TTJ(Delhi)424

1. The first ground taken by the assessee in this appeal is that the learned CIT(A) has erred in upholding the levy of penalty under Section 271B of the IT Act.2. Section 271B of the Act provides that if a person fails to get his accounts audited in respect of any previous year or years relevant to an assessment year or furnish a report of such audit as required under Section 44AB, the AO may direct that such person shall pay, by way of penalty, a sum as envisaged in the said Section 271B.3. Facts first. The assessee is a company incorporated under the laws of Italy, having its office in Milan, Italy. During the year under consideration, the assessee had earned income in the form of fees for technical services and royalty under various contracts, as consideration for rendering service's, providing technology, know-how, licence and designs, etc. This is not denied by the Department. The assessee's income for the year was assessed under Section 44D r/w Section 115A of the IT Act. The AO...

K.L. Bhola Vs. Khera Hospital and Others

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

J.D. Kapoor, President: 1. There cannot be a worst case of inhuman and professionally unethical approach of a member of medical profession qua the patients. Medical profession has down the ages been held as most noble profession and rightly so as the members of medical profession not only serve humanity but also provide succour to the persons suffering from physical ailments. 2. This case demonstrates the highly unethical and unscrupulous conduct of the respondents. It is because of such malpractices by the medical profession that it is day-by-day getting disrupted. Mere complaint of pain in the right chest landed the complainant in the hospital of the O.Ps. He was subjected to a large number of ECG tests. His condition though improved on the first day but he was kept in the hospital for ulterior motive to extract money by putting him and his son and family members under the pall of constant fear of having suffered severe heart attack whereas heart function was normal and without any p...