Delhi Court December 2006 Judgments

Bohra Pratisthan Pvt. Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2007)8STR278

2. The issue involved in this case is regarding the service tax liability on the appellants in respect of the services provided by them as On Line information as Data base Access and retrieval services. The appellants had obtained registration as provider of this particular services in October, 2001. They were filing the service tax returns and paying the service tax on the amount collected from the customers in respect of their services. It was noticed by the revenue that the appellants had not paid the service tax on the one time charges which were recovered by the appellants from the customers. On being pointed out by the Revenue, the appellants discharged the entire service tax liability on 14.1.04 and also discharged interest liability for such tax on 24.3.2004. Revenue issued show cause notice to the appellants on 5.5.2005 for appropriation of the amount and also for imposition of penalty. The adjudicating authority confirmed the same, appropriated the amount paid by the appella...

Ace Computer Education Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2007)10STT102

1. These two appeals are directed against the order in appeal dated 19.4.2006. Since the order in appeal disposes of two orders in original and issue being the same, both the appeals are disposed off by a common order.2. The issue involved in this case is regarding the service tax liability on the appellants for providing the service of commercial training or coaching. The appellants did not get themselves registered as service provider of commercial training or coaching, despite the said services being brought into service tax net w.e.f. 1.7.03. The appellants admitted their service tax liability subsequent to the visit of the officers to their coaching centre and discharged the service tax liability as indicated in the show cause notice partly prior to issue of show cause notice and partly after the issue of show cause notice.The adjudicating authority confirmed the demand and imposed penalty under the provisions of Sections 76, 77 and 78 of the Finance Act, 1994. On an appeal, the ...

Manmeet Singh Goindi, Deputy Vs. Sports Authority of India Through

Court: Central Administrative Tribunal CAT Delhi

2. Challenge has been made to transfer order dated 24.5.2006 basically on the grounds of mala fides. It is stated by Ld. Counsel for the applicant that applicant made numerous representations addressed to Director General, Sports Authority of India, Hon'ble Union Minister for Sports and Youth Affairs, Government of India & others, wherein specific instances of alleged acts of commissions & omissions of said Respondent No. 3, i.e., Secretary, Sports Authority of India, were pointed out. When such was the position, applicant was transferred at the instance of Respondent No. 3 vide impugned transfer order dated 24.5.2006. Prior to said date, applicant had some medical problem, for which a "Bronchoscope" was conducted for removal of certain foreign body, which is evident from medical certificate placed at pages 39-40 of OA. He was advised rest for one week, which was extended by fresh medial advice dated 30.5.2006 & 09.6.2006. Applicant was also examined by doctor of Sports Au...

Texmo Industries Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2006)(110)ECC557

1. The appellant purchases pig iron and foundry chemicals and manufactures castings out of them. All these items are notified for the purpose of Mod vat credit as inputs/final products. Accordingly, the appellant took the excise duty paid on the pig iron and foundry chemicals (inputs) as Modvat credit.2. The manufactured castings were mostly sold after payment of excise duty. About 10% of the castings were also captively consumed in the manufacture of power driven pumps.3. The captively consumed castings were exempt from duty under Notification Nos. 8/96 and 4/97. So were the power driven pumps (under Notification No. 16/96) or they were assessable at 'Nil' rate of duty.4. While removing the castings for captive consumption, initially, the appellant worked out 8% of the value of PD pumps and reversed (debited) that amount from their outstanding Modvat credit. Subsequently, with the permission of the departmental authorities, amount of deduction was revised (reduced) to 8% of the value...

Mr. Technological Institute of Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2007)(116)ECC356

1. The appellant challenges the order of the Commisioner (Appeals), by which he upheld the order of the Assistant Commissioner directing the amount of refund of Rs. 3,37,749/- to be credited in the consumer welfare fund.2. The short contention raised by the learned authorised representative of the appellant was that presumption under Section 12B was not attracted in cases where the duty was paid after clearances were effected. Reliance was placed on the decision of the Tribunal in Plas Pack Industries and Ors. v. CC & CE, Ahmedabad reported in 2004 (63) RLT 207 (CESTAT-Mum.), in which it was held that the presumption, under Section 12B of the Central Excise Act, 1944, that incidence of duty has been passed on to the buyers will not be attracted when the payment of duty was made subsequent to the clearance of goods. The learned authorised representative pointed out from the record that the appellant had paid the differential amount of duty of Rs. 2,36,7887- on 23.11.98, while the g...

Dr. Ram Sunder Pal, Cmo (Eye), S/O Vs. Employees State Insurance

Court: Central Administrative Tribunal CAT Delhi

1. In all the 3 OAs common question of law/ grievance has been raised by the applicants and common arguments have been advanced in all the 3 OAs by the same counsel, therefore, they are being disposed of by a common judgment.2. The short point raised by the applicant in all these cases is, that since they were working in the same organization, namely, ESIC where they underwent DNB course organized by the ESIC itself, therefore, they could not have been asked to apply for study leave. They have challenged the speaking order dated 24.3.2006 passed pursuant to court's directions wherein it was held that since DNB courses are full time, as such CHS officers holding duty posts are required to take study leave to pursue such courses as clarified by the Ministry of Health and Family Welfare. Since ESI Corporation has been following the instructions issued by the Govt. of India, therefore, medical officers holding duty posts are required to take study leave to pursue DNB courses as per Rule 5...

D.K. Agarwal, (Staff No. 20357), Vs. Union of India (Uoi) Through the

Court: Central Administrative Tribunal CAT Delhi

1. Validity and correctness of charge-sheet memorandum dated 02.06.2004, which culminated in imposition of penalty of withholding of one increment for a period of one year without cumulative effect, vide order dated 18.10.2005 is challenged in present O.A.2. Applicant is a member of Indian Telecom Service of 1991 batch and presently holding the post of Joint Deputy Director General (Junior Administrative Grade) in BSNL (erstwhile Department of Telecommunications). Memorandum dated 02.06.2004 was issued under Rule 16 of CCS (CCA) Rules, 1965, alleging certain misconduct. As per statement of imputation of misconduct, it was alleged that during the period 1998-1999, while working as DE (Task Force) Pali, he controlled/supervised work executed by his subordinate and the contractors, and was duty bound to make 10% physical verification of out-door work in the said area. He was required to mention the specific work, which he had physically verified in Measurement Book after entries by the c...

S.P. Tyagi S/O Mahavir Singh, Vs. Government of Nct of Delhi Through

Court: Central Administrative Tribunal CAT Delhi

1. The applicant herein is working as Delhi Administration Subordinate Services (DASS) Grade-I officer. His name appears at Sl. No. 1585 in the seniority list as on 1.1.1990. It is explained that between DASS Grade-I officers and regular Delhi, Andaman & Nicobar Island Civil Service (DANICS) officercreated termed as Ex-Cadre DANICSs a tier of officers has been (ad hoc). They are considered from DASS Grade-I by a screening committee on the basis of seniority-cum-fitness and perform higher duties and responsibilities. They supervise DASS Grade-I officers and write their ACRs. According to the applicant these appointments are continued for five-six years or more till induction by promotion in DANICS on regular basis with retrospective effect. It is submitted that the cadre of DANICS officers is controlled by the Ministry of Home Affairs (MHA) whereas placement on ex-cadre posts of DANICS on ad hoc basis is made by the Government of NCT of Delhi under orders of the Lieutenant Governor...

Bhupesh Steel Pvt. Ltd. Vs. Cce, Delhi

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2006)(108)ECC500

1. These two matters are listed for hearing on remand from the Hon'ble High Court of Punjab and Haryana at Chandigarh.2. The relevant facts that arise for consideration are that the appellant's factory was visited by the officers of the revenue and there was a shortage of raw materials and finished goods and also there was excess of the raw materials and finished goods. The officers seized the excess found raw materials and finished goods. Appellant deposited the amount of the duty involved in the shortages of raw materials and finished goods on the date of physical verification. A show cause notice was issued to the appellant for the confiscation of the seized goods and for appropriation of the amount of the duty deposited and for imposition of penalty. Adjudicating authority confiscated the excess found goods with an option to redeem the same on payment of redemption fine and imposed penalty on the appellant company and also its director. On an appeal the learned Commissioner (Appea...

Shri Manoj Kumar Verma Vs. Union of India (Uoi) Through

Court: Central Administrative Tribunal CAT Delhi

1. In this case, short and important question that has been raised for consideration is whether the Govt. of NCT of Delhi still retains the character of Union Territory or has acquired the status of separate State.2. The facts of the present case are that the applicant applied through proper channel for the Combined Graduate Level Preliminary Examination-2003 pursuant to the advertisement issued, on 25.1.2003.The maximum age limit prescribed thereunder for the posts of Assistant Grade and Sub Inspectors was 20-27 years and in respect of Inspectors of Central Excise and Divisional Accounts, it was 18-27 years. The age limit of the departmental candidates could be relaxed upto 5 years, i.e., till they attain the age of 32 years (37 years for SC/ST and 35 years for OBC) in respect of all Central Government servants with not less than three years continuous and regular service as on 1.8.2003 in various Departments/Offices of the Government of India including those under the Union Territor...