Delhi Court July 2005 Judgments
Home Cases Delhi 2005 Page 20 of about 207 results (0.024 seconds)Ratinder Pal Singh Bhatia Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2005)(190)ELT43TriDel
1. The above captioned appeals have been directed against the common Order-in-Original and are as such being disposed of by this common order.2. The facts, as borne out from the record, are that Shri Pankaj Soni, proprietor of M/s. Harikishan Overseas exported 52,000 pieces of CD ROMs under DEPB License. He, however, transferred two licenses of those to two companies known as M/s. Volvo India (P) Ltd. and M/s. G.G. Photo Ltd. for the import of other items. However, 27,000 pieces of CD ROMs were imported by M/s. Arvind International, a partnership concern of Ratinder Pal Singh and Pankaj Soni.3. On account of over-invoicing of the exported goods, the DEPB Licenses were ultimately cancelled on 8-11-99. After issuing the show cause notice to the appellants, the adjudicating authority had confirmed the duty demand on M/s. Harikishan Overseas, proprietor concern of Pankaj Soni and also imposed penalties under Sections 114 and 112 of the Act on Pankaj Soni. Similarly, the penalties under bo...
Tag this Judgment!Chander Shekar Juneja Vs. Commissioner of Customs (Gen)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2005)(103)ECC37
1. This appeal is filed by Shri Chander Shekar Juneja against Order-in-Original No. 23/Adj/S.Kak/2001 dated 15.3.2001. The appeal was originally dismissed under the Tribunal's Order No. A/359/03-NB-C dated 24.6.2003. However, on filing the application for restoration of appeal, the same was restored vide Misc. Order No. M/174/2003NB(C), dated 16.9.2003.2. Facts in brief are that on 7th/8th July, 1999, the officers of Customs, New Delhi searched the godown of M/s. Point to Point Transport Quick Daily Parcel Service, situated at 209, Bhalaswa Village/Delhi and recovered 303 packages, which on opening found to contain ball-bearings, shoes, cardamom, audio and video cassettes, ten band radio sets with TV brand, Emergency lights, medicinal powder, Chinese silk cloth, all of foreign origin, collectively valued at Rs. 4,13,02,850. Shri Prashant Abbot, godwn keeper accepted the recovery of goods of foreign origin and could not produce any evidence showing lawful import or arrival of goods. Hi...
Tag this Judgment!Amit Barman Vs. Commr. of Cus. and C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2006)(193)ELT503TriDel
1. In these appeals, which have been preferred against the common Order-in-Appeal, the appellants have contested the confiscation of their silk fabric and imposition of penalties on them under Section 112 of the Customs Act.3. The silk fabric, in question, was seized from the premises of the printer, to whom it was supplied for printing by the appellants. The appellant, Deepak Shah supplied 1885 metres while appellant Ravinder Kapoor 2225 metres and Amit Barman appellant 346 metres to that printer. The first two appellants admitted that the silk fabric supplied by them to the printer, was of Chinese origin while Amit Barman, did not in so many words, accept this fact. But it is quite evident from the record that silk fabric supplied by all of them to the printer, was of Chinese origin. However, still the absolute confiscation, as ordered by the Commissioner (Appeals) of the silk, could not be ordered being not notified goods under Section 123 of the Customs Act. Therefore, the option ...
Tag this Judgment!Modi Tyre Factory Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2005)(188)ELT328TriDel
1. The appellant is a manufacturer of tyre. Sales are from its depots.The dispute in the present case is about the valuation of tyres sold from the depot during 1998-99. The specific grievance of the appellant is that the Revenue authorities did not allow deduction of two items while fixing assessable value for the purposes of levy of excise. These items are, loading charge at depot and exclusive dealer discounts.2. The contention of the learned Counsel for the appellant with regard to the first item is that only loading charge at the factory is liable to be regard to the first item is that only loading charge at the factory is liable to be included and not loading charges thereafter. In support of this contention, reliance is being placed on the decision of the Apex Court in the case of Indian Oxygen Ltd. v. CCE .3. As against this, the submission of the learned DR that during the period in question, depot was liable to be treated "as place of removal" in view of the following amendm...
Tag this Judgment!Goyal Mg Gases Pvt. Ltd. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2005)(192)ELT715TriDel
2. Appellant filled this appeal against the order passed by the Commissioner (Appeals) whereby the benefit of Modvat credit in respect of storage tanks was disallowed on the ground that storage tanks are merely used for the purpose of storage of gases manufactured by the appellant.3. The appellants are engaged in the manufacture of various types of gases and they are availing the benefit of Modvat credit in respect of capital goods. The appellant availing the credit in respect of storage tanks as capital goods and the credit was denied.4. The contention of the appellant is that without the tanks it is not possible to store the finished goods manufactured by the appellant.These storage tanks are specially designed tanks in which the gases manufactured by them are stored. The appellant relied upon the decision of the Tribunal in the case of CCE, Belgaum v. Industrial Oxygen Co.Ltd. reported in 2004 (64) RLT 485 : 2003 (107) ECR 60 (T) to submit that the Tribunal held that storage tanks ...
Tag this Judgment!Hewlett Packard India P. Ltd. Vs. Commr. of Cus. (i and G)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2006)(193)ELT490TriDel
1. The issue raised is the classification and assessment of software imported along with printer. The appellant claimed classification and assessment of the software under Heading 85.24 and classification and assessment of the printer under Heading 84.71. Under the impugned order, classification of both software and printer has been ordered under 84.71. The present appeal challenges that order. tapes and other media of Heading 85.23 or 85.24 remain classified in those headings when presented with the apparatus for which they are intended. This Note does not apply to such media when they are presented with articles other than the apparatus for which they are intended.3. The claim of the appellant is that the software was intended for the printer. This claim was rejected in the impugned order with the following observations :- 8. On facts, there is no dispute. The impugned item is software contained on CD ROM which accompanies Printers etc. imported by the appellant. Whenever these prin...
Tag this Judgment!Elite Plywood Industries Pvt. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2005)(189)ELT463TriDel
1. In this appeal, the appellants have contested the correctness of the impugned order-in-appeal, vide which the penalty of rupees 10.000 has been imposed under Rule 173Q read with Section 38A of the excise Act on them. The learned Counsel has contended that the appellant Company has nothing to do with the trading business of Smt. Shakuntla Devi, which she is running in the adjoining premises and that both the premises have got two separate entrances. But his contention cannot be accepted for want of corroborative evidence. Mere existence of two entrances did not lead to an inference that the trading and manufacturing activities are being carried out separately in the premises. The premises have got one property number and there is no evidence to suggest if there exists any intervening wall separating the manufacturing unit of the appellants and the trading unit of Shakuntala Devi. The plea of the appellants that they have taken out one portion of building on rent from Smt. Shakuntala...
Tag this Judgment!Reserve Bank of India Vs. J.V.G. Finance Limited
Court: Delhi
Reported in: [2006]130CompCas316(Delhi); 2005(83)DRJ264; [2006]68SCL371(Delhi)
A.K. Sikri, J.1. M/s JVG Finance Limited (in liquidation) (hereinafter referred to as `the company') was a non-banking financial company. Such companies require license from the Reserve Bank of India (RBI) to continue/carry on their business. The RBI also has necessary powers to conduct investigation into the affairs of these companies to ensure that they are doing the business in accordance with the provisions of the RBI Act and are complying with various directions issued by it from time to time. Since it became a non-banking financial company coming under the regulatory authority of RBI under Chapter IIIB of the RBI Act an inspection of the company was carried out and many irregularities were found. The company submitted an application dated 23rd June, 1997 for issue of a certificate of registration under the provisions of Section 45IA of the RBI Act. On this application the company was inspected during the period from December, 1997 to January, 1998 and again many irregularities we...
Tag this Judgment!In Re: Soldier United Motor Tpt. Co. Ltd.
Court: Delhi
Reported in: I(2006)BC211; 123(2005)DLT45; 2005(83)DRJ272
A.K. Sikri, J.1. One Mr. S.N. Bhalla claiming himself to be the creditor of M/s Soldier United Motor Transport Company Limited (hereinafter referred to as `the company) filed CP No. 64/1978 seeking winding up of the company on the ground that the company owed a debt of Rs. 62,380.65 paise which it was unable to pay. The amount claimed by the petitioner was on account of arrears of rent in respect of the premises bearing No. C2/13, Vasant Vihar, New Delhi let out by the petitioning creditor to the company at a rental of Rs. 1,800/- per month with effect from 7th July, 1974 for the residence of one of its directors. In this petition, winding up order dated 3rd August, 1979 was passed. This order reads as under:'The petition for winding up of Soldiers United Motor Transport Company (P) Limited must succeed on the short ground that the only asset of the Company consists of certain route permits and the Company is admittedly unable to pay its debts and has indeed failed to pay to the petiti...
Tag this Judgment!G.S. Mayawala and ors. Vs. Motion Picture Association
Court: Delhi
Reported in: [2006]132CompCas388(Delhi); 122(2005)DLT185; 2005(83)DRJ361
A.K. Sikri, J.1. M/s Motion Picture Association, Delhi (hereinafter referred to as `the company') was incorporated under Section 25 of the Companies Act, 1913. It has no share capital. The main objective of the company is to promote, aid, help, encourage and develop the production, distribution and exhibition of the Indian film or motion pictures industry in all possible ways and also to provide for the members a place of meeting and discussion of the common problems of the industry. There are many members of the company who are normally doing the business of distribution which include distributors and exhibitors of cinematograph films. Three such members, namely, Mr. G.S. Mayawala, Mr. R.P. Bhasin and Mr. Rajesh Khanna filed this petition in the year 1979 under Sections 397, 398 and 155 of the Companies Act, 1956 (for short `the Act'). As is clear from the aforesaid provisions under which the petition was filed, there were allegations of oppression and mismanagement by the majority me...
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