Delhi Court October 2007 Judgments

Carona Plus Industries Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2008)(12)SLJ51

1. The applicant has challenged the order of the Commissioner (Appeals) to the extent that it upholds the order-in-original holding that, being a recipient of GTA service the appellant was not entitled to utilize the service tax towards payment of service tax on the freight paid under GTA as the inward transportation of input or capital goods and outward transportation upto the place of removal have been treated as input service under Rule 2(B)(1) of Cenvat Credit Rules, 2004.2. The learned Counsel appearing for the applicant contended that, since the tax liability pertained to the period from April 2005 to March 2006 as per the ST-3 returns for that period, the service for which the appellant paid the tax was required to be treated as output service under the explanation to Rule 2(p) of the said Rules. He placed reliance on the decisions of this Tribunal in India Cements Ltd. v. CCE Salem(Tri.-Chennai)CCE Chandigarh v.Nahar Industrial Eneterprises Ltd. reported in 2007 (7) STR 26 (Tr...

Dr. P.K. Seth Vs. the Secretary and ors.

Court: Central Administrative Tribunal CAT Delhi

Reported in: (2008)(2)SLJ304CAT

1. Applicant, a Joint Secretary in Department of Justice retiring on superannuation on 31.12.2008, impugns Presidential order dated 30.3.2007 wherein after consultation with Union Public Service Commission (UPSC) and on disagreement by the Committee of Secretaries (COS), pursuant to disciplinary proceedings, a penalty of compulsory retirement has been imposed upon him.3. While working as Deputy Director General (Finance)(for short "DDG (F") in Prasar Bharati, one programme named 'Khas Khabar', which is a programme on news and views based on current affairs produced by M/s.Rainbow Productions Pvt. Ltd., was used to be telecast on DD-1 and DD-7 of channel DDK, Kolkata. Prasar Bharati in its Board meeting of 11.3.1999 passed a Resolution as a policy decision that no news bulletins from a private producer shall be telecast by the Doordarshan.Accordingly, a notice was issued on 27.3.1999 to the private producer M/s. Rainbow Products Pvt. Ltd. to discontinue their programme 'Khas Khabar'. H...

Kamlesh Vs. State (Nct of Delhi)

Court: Delhi

Reported in: I(2008)DMC77

ORDERShiv Narayan Dhingra, J.1. This application under Section 438, Cr.P.C. for grant of anticipatory bail has been made by the applicant, who is sister-in-law of the deceased. She has been booked under Sections 498A/304B, IPC. The couple in this case was living at Khera Garhi, Gaon Khera Kalan, Delhi while sister-in-law along with her family was living in Murthal (Haryana). She was married for 23 years and was living separately. The allegation against the sister-in- law/ applicant is that she used to instigate the husband of the deceased. A perusal of the complaint lodged by the father of the deceased gives an impression as if the present applicant was living in the house of the deceased itself. One allegation made in complaint is that an amount of Rs. 50,000/- was handed over by the parents of the girl to sister-in-law and mother-in-law. A general allegation has been made that deceased used to be physically and mentally tortured by husband, mother-in-law and sister-in-law. It is nowh...

Dtc Vs. Pradeep Kumar and anr.

Court: Delhi

Reported in: 146(2008)DLT40; [2008(116)FLR879]; 2008(3)SLJ67(Delhi)

Hima Kohli, J.1. By this common judgment, this Court proposes to dispose of both the writ petitions, being W.P. (C) No. 507/2006 filed by the Delhi Transport Corporation (DTC) and W.P. (C) No. 5724/2005 filed by the workman as both arise out of the same impugned order dated 2.9.2002, by which the Industrial Tribunal (hereinafter referred to as 'the Tribunal') dismissed the approval application filed by the DTC under Section 33(2)(b) of the Industrial Disputes Act, 1947 (hereinafter referred to as 'the Act'). While DTC by way of its petition has sought for quashing and setting aside of the impugned award and for holding the DTC to be entitled to the approval sought by it under Section 33(2)(b) of the Act, the workman in his petition has prayed for directions to be issued to the DTC to reinstate him in service and pay him full back wages from the date of his termination, till the date of his reinstatement, in view of the rejection order dated 2.9.2002, passed by the Tribunal.2. For the s...

Army Welfare Housing Organisation Society Through Its Managing Directo ...

Court: Delhi

Reported in: [2008(116)FLR263]

J.M. Malik, J. 1. The respondent/plaintiff filed a suit for permanent injunction. According to him, he was appointed as chowkidar/watchman under the petitioners/defendants in April 1993 on a monthly salary of Rs. 500/- to look after and maintain the popular plants situated at Khasra No. 1418 to 1438 in Village Punjab Khor land, Delhi 81. In April 2002, he got increment in the sum of Rs. 250/- and his total salary stood enhanced to Rs. 750/- per month. In khasra godawari as well it was mentioned by the tehsildar that the respondent/plaintiff is the chowkidar/watchman of land of the petitioners. One Pratap used to give him salary every month. On 12th May, 2003 and 13th May, 2003, Pratap came to his house and told him that his services were not required. Under the circumstances, the respondent filed a suit for permanent injunction before the trial court on 14th May, 2003.2. The petitioner/defendant had set up the following preliminary objection as well before the trial court:That the suit...

Shishu Pal Vs. State of Nct of Delhi

Court: Delhi

Reported in: I(2008)DMC73

ORDERShiv Narayan Dhingra, J.1. This application under Section 389, Cr.P.C. has been made by the appellant, who was convicted by the Trial Court under Sections 498A/306, IPC and sentenced to undergo imprisonment for a period of 3 years and 7 years under each section of IPC respectively coupled with fine.2. It is submitted by the appellant that since hearing of the appeal may not be feasible in the near future because of the long queue of appeals in this Court, the sentence should, thereforee, be suspended. The appellant has already undergone around 2 years of imprisonment including remission period. It is also submitted by the Counsel that the Trial Court has heavily relied upon 'Mark X', a suicide note of the girl. The alleged suicide note was never recovered from the spot. 'Mark X' was merely a photo-copy and the reliance placed upon by the Trial Court on 'Mark X' was contrary to law.3.I have perused the judgment passed by the Trial Court. A perusal of the judgment of the Trial Court...

Babu Lal Vs. National Insurance Co. Ltd.

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

J.D. Kapoor, President (Oral): 1. Admittedly, appellant obtained an insurance policy in respect of his car against risk of theft and accident. During the subsistence of policy the vehicle was stolen on 22.4.2001. The son of the appellant lodged a report with the police but the vehicle could not be traced. Consequently, he filed the claim with the respondent. No decision was taken by the Insurance Company because of non-cooperation of the appellant in not submitting the requisite documents. Consequently, he filed the instant complaint before the District Forum under Section 12 of the Consumer Protection Act seeking indemnification of the loss suffered by him. 2. Vide impugned order dated 1.9.2003 passed by the District Forum, the complaint was dismissed firstly, on the ground that there was no explanation of delay of four days in not lodging FIR and secondly, no evidence was placed on record by the appellant and, therefore, it cannot be ascertained whether the vehicle stolen has been tr...

Vipul Motors (P) Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2008)9STR220

1. After hearing both the sides, I find that the Commissioner vide his impugned order passed in review proceedings imposed penalty on the appellant in terms of provisions of Section 75A, 76 and 78 of the Finance Act 1944 (sic)(1994), by reviewing the order passed by the Assistant Commissioner vide which he did not impose any penalty in terms of the provisions of Section 80.2. The appellant is engaged in the business of arranging finance/loans for its customers from various banks and institutions. Service Tax of Rs. 25,300/-stands confirmed against him for the period 1-7-2003 to 31-3-2005, by treating the said Service Tax under the category of 'business auxiliary service'. The appellant deposited the Service Tax along with interest. On proceedings initiated against them, original adjudicating authority held that in terms of Section 80 of the Finance Act, no penalty is required to be imposed. The said order was reviewed by the Commissioner, which resulted in passing of the impugned orde...

Meenu Manpower Associates Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. Ld. Advocate appearing for the appellant does not contest the duty and interest confirmed against them but submits that there was no justification for imposition of penalties for non-deposit of Service Tax. Furthering above arguments, he submits that the appellant was registered 'security services' provider and was paying tax in respect of the same. However, in respect of the services provided to Krishi Upaj Mandi Samati, during the period 1-5-2004 to 31-3-2005, they did not deposit tax inasmuch as the Secretary of the said association informed him that Service Tax is not to be paid in respect of services provided to agricultural associations. However, as soon as this lapse was pointed out to them, they deposited the tax along with interest. In this background, submits the ld. Advocate that provisions of Section 80 would get attracted.2. I find force in the above submission of the ld. Advocate, it is on record that the tax in respect of the services provided to the agricultural ass...

Mr. Manoj Kumar S/O Sh. Rajendra Vs. the Secretary, Department of

Court: Central Administrative Tribunal CAT Delhi

1. With reference to Paragraph 50.45 of the report of the 5th Central Pay Commission, an Office Memorandum had been issued by the Government of India, on 06.06.2000, through Ministry of Personnel, Public Grievances and Pensions (DOP&T) to the effect that the recommendations are to be accepted, in respect of certain officers, in the cadre of Superintending Engineers, and the Executive Engineers. It had been noted that although the recommendations were made in the context of the CPWD Engineers, the Pay Commission had observed that the dispensation will be available to all engineering cadre in the Government. The gist of the recommendations was that non-functional pre-revised pay scale applicable to Superintending Engineers should be converted to functional grade and promotion to the scale should be provided only on completion of 13 years of regular service in Group `A'. However, in respect of persons similar to the applicants, the second recommendation with which we are concerned, w...