Delhi Court May 2005 Judgments

National Fertilisers Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(186)ELT56TriDel

1. In this appeal the issue relates to the denial of Modvat credit of Rs. 4,66,174.52 to the appellants for having failed to produce the duplicate copy of the Bill of Entry which was only admissible document for taking the credit at the relevant time under the law.2. I have heard both the sides and gone through the record. In the SCN it has been specifically alleged that the appellants had availed the credit of the amount in question, on a Bill of Entry dt. 31-1-1992. But there is no evidence on the record to prove these averments. The appellants have taken the stand from-the very beginning that they had availed the Modvat credit on the strength of Bill of Entry dt.31-1-1991 bearing No. 12305. Regarding this Bill of Entry, the revenue has alleged that the triplicate original copy was not produced and as such on this Bill of Entry also, credit could not be taken. But regarding this Bill of Entry, no such allegation has been made in the SCN for denying the Modvat credit. However, from t...

Commissioner of Central Excise Vs. Shahi Auto Industries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(189)ELT220TriDel

2. Revenue filed this Rectification of Mistake application against the Tribunal Final Order No. 437/2004-NB(C), dated 31-5-2004.3. The contention of the Revenue is that the Tribunal in the Final Order after taking into facts and circumstances of the case held that there is no allegation of suppression, mis-statement or suppression of facts with intent to evade duty and penalty imposed under Section 11AC of the Central Excise Act.4. The contention of the Revenue is that in Para-8 of the show cause notice, it was specifically mentioned that the assessee did not got registered with the Revenue Department and also concealed the fact that motor vehicles were being manufactured by them and cleared without payment of Central Excise duty. The assessee neither applied for any registration nor filed any declaration showing manufacture of motor vehicle. The Revenue relying upon the decision of the Hon'ble Supreme Court in the case of B.P.L. India Ltd. v. Commissioner of Central Excise, Cochin, C...

income Tax Officer Vs. Oriental Insurance Co. Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)100TTJ(Delhi)1140

1. This appeal by the Revenue for asst. yr. 1999-2000 is directed against order of CIT(A) deleting demand of Rs. 2,43,362 created under Sections 201 and 201(1A) of IT Act, 1961, on account of non-deduction of tax at source from payment of interest allowed as directed by Motor Accidents Claims Tribunal (MACT).2. The copy of the order of AO placed by the appellant is not very clear but from the portion legible, it can be made out that assessee-company paid compensation to different persons as per direction of MACT. According to the AO, compensation paid by the assessee included interest on which tax was liable to be deducted at source. The AO accordingly issued notice to the assessee to furnish details of interest paid exceeding Rs. 2,500 in motor accident claims (awards) in the financial years 1995-96 to 1999-2000.3. The assessee in its reply dt. 10th Aug., 1999 claimed that assessee did not pay any interest to which provisions of Section 194A were applicable. It was claimed that disbu...

S.C. Gupta Vs. N.C.T. of Delhi (State)

Court: Delhi

Reported in: 120(2005)DLT141; 2005(82)DRJ414

H.R. Malhotra, J.1. By filing this petition, the petitioner seeks revision of the impugned order dated 5th September 2003 passed by the Metropolitan Magistrate dismissing the application of the petitioner made under Section 245(2) of the Code of Criminal Procedure for dropping the proceedings against him on the ground inter alias that the three witnesses produced by the prosecution including the complainant have not supported the prosecution case and thereforee, examination of remaining witnesses shall be an exercise on futility particularly when the FIR is of the year 1991. It is further stated that the complainant PW-2 Surjeet Lal did not support the case of the prosecution at all and he testified contrary to what was stated by him before the police in his complain Ex.PW-2/A. Learned counsel for the petitioner further urged that PW-2 Surjeet Lal admitted that there was arbitration clause and in terms thereof arbitration proceedings have taken place and the Arbitrator had made award i...

Reserve Bank of India Vs. Crystal Credit Corporation Ltd.

Court: Delhi

Reported in: IV(2005)BC146; [2006]132CompCas363(Delhi); 121(2005)DLT375

A.K. Sikri, J. 1. CA No. 7/2005 is filed by Brig. (Retd.) Inder Raj Sehgal for release of the property being Khata No. 31, Plot Nos. 1590 and 1591, Village Mehragaoun Patti, Pachmi Chakat, Nainital. The applicant states that in this application that this property was purchased by him in a public auction held by the court of Civil Judge (SD), Vth Fast Track Court, Nainital in CE No. 36/2001. It appears that one Khadak Singh Rawat had filed a suit against Crystal Credit Corporation Limited which is in liquidation (hereinafter referred to as `the company') and obtained a decree against the company. Thereafter, he filed execution application for recovery of the amount in the said court. This application was filed sometime in the year 2001 which would be clear from the number of the petition viz. 36/2001. In those proceedings the property in question belonging tj1 o the company was attached and order dated 29th October, 2002 was passed for sale of the property at public auction. This auctio...

Shree Krishna Agro Industries Vs. North Delhi Power Ltd.

Court: Delhi

Reported in: 122(2005)DLT568

ORDERS. Ravindra Bhat, J.WP (C) 7987/20051. The petitioner's grievance here is directed against an inspection report as well as show-cause notice issued by the respondents. The specific claims are that the respondents ought to provide opportunity of cross examination to the petitioner and also that copies of the documents and materials which are being relied upon ought to be furnished to the petitioner. Mr. Nandrajog, appearing on behalf of the respondents, on advance notice, states that copies of the materials or documents which are proposed to be relied upon would be furnished to the petitioner in order to enable him to take an effective defense. It is made clear that such materials shall be supplied in advance so that reasonable time is given to the petitioner. AH contentions are left open to the petitioner. It is open to the respondents to send copies of the required documents to the petitioner as well as a copy to the Counsel for the petitioner.With these directions, the petition ...

Shri Shashi Kumar and Shri Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. In both these appeal, the appellants have contested the correctness of the impugned order vide which the Commissioner (Appeals) has affirmed the order-in-original of the adjudicating authority regarding confiscation of the foreign origin gold, Indian origin remolten gold as well as ornaments, motor cycle and imposition of personal penalties on the appellants, as detailed therein.2. I have heard both sides and gone through the records. The facts are not much in dispute. On 28.2.2001, both the appellants were intercepted along with the motorcycle by the Officers. From their personal search, foreign origin gold biscuits and small pieces thereof weighing 827.110 gms in all were recovered. The Indian original re-molten gold as well as gold ornaments weighing 87.520 gms were also recovered from them.The recovery of these goods had not been disputed by the appellants, but there could not be absolute confiscation of these goods as had been ordered by the authorities below. Even foreign ori...

Premium Suitings Pvt. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. The appellant challenges the order of the Collector of Central Excise, Sarvodaya Nagar, Kanpur made on 30.6.92 confirming the demand of Rs. 6,73,835/- comprising of additional excise duty of Rs. 6,73,370.57P and Cess of Rs. 463.99 on the ground that it was clearly established that excisable goods of the value of Rs. 97,29,450.25P were cleared by the appellant company from their factory without payment of Central Excise duty under Rule 9(2) of the Central Excise Rules, 1944 read with Section 11-A of the Central Excises & Salt Act and imposing a penalty of Rs. 5 lakh on the appellant under Rules 9(2), 52-A, 173-Q and 226 of the said Rules for such contraventions.2. A show notice was issued on 15.3.91 to the appellant on the ground that the appellant had received and stored a quantity of 44,610.71 L.Mtrs. gray and in-process fabrics, 48,876.26 L. Mtrs. fully processed fabrics, without accountal in the statutory Central Excise records, and further, removed a quantity of 1,50,666.91...

Smt. Guddi Vs. Nct of Delhi and ors.

Court: Central Administrative Tribunal CAT Delhi

Reported in: (2006)(1)SLJ164CAT

1. Widow of the ex-casual Baildar has challenged respondents' orders dated 20.12.2002 and 19.02.2003 whereby her request for posthumous regularization of services of the deceased husband and grant of retiral benefits i.e. family pension etc., has been turned down.2. Applicant's late husband, who was appointed as casual Baildar on 01.02.1987, was working on work charge basis against a sanctioned post on daily wages.3. Applicant and other similarly circumstanced filed WP(Civil 253/88) before the Apex Court for regularisation and by an order dated 31.10.1988 following directions have been issued: We have heard learned Counsel for both the parties. The respondents are directed to frame a scheme for the regularisation of the services of all the petitioners and person similarly situated who have been in service for more than one year. Until the scheme is so framed and the question of regularisation of the petitioners is considered in the light of the scheme and final orders are passed there...

The Commissioner of Income Tax Vs. Shri Bhushan Dua Legal Heir of Late ...

Court: Delhi

Reported in: (2005)196CTR(Del)609

Madan B. Lokur, J.1. The Revenue is aggrieved by an order dated 10th November, 2003 passed by the Income-tax Appellate Tribunal, Delhi Bench 'F', New Delhi (the Tribunal) in ITA No.4916/DEL/1998 in the case of the Respondent-assessed for the Assessment Year 1995-96.2. The assessed acquired two semi-finished films from M/s. Super Cassette Industries. These semi-finished films, namely, Shabnam and Jai Maa Vaishno Devi were purchased for a consideration of Rs.74,23,715/- and Rs.21,27,352/- respectively.3. After incurring further expenditure, the said films were completed by the assessed at a total cost of Rs.86,42,798/- for Shabnam and Rs.50,44,435/- for Jai Maa Vaishno Devi respectively. The films were released in time for the assessed to claim deduction in terms of Rule 9A (2) of the Income-tax Rules.4. However, while finalising the assessment, the Assessing Officer found that the cost of the films was unreasonably high and, thereforee, the Assessing Officer disallowed 50% of the claim ...