Delhi Court December 2007 Judgments

Umed Textile Mills Pvt. Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2008)(128)ECC261

The issue involved in this matter is as to whether the value of the grey fabric has to be taken into account for the purpose of the Notification No. 25/2003-CE (NT) dated 15.3.2003 for availing cenvat credit as contended by the department or the value of grey fabrics in processed including the processing charge thereof as claimed by the appellants. It is seen that the Tribunal in the case of B.B. Shah Pvt.Ltd. v. CCE-II Jaipur vide Final Order No. 1655-56/07-SM (Br.) dated 26.10.2007 held that the notification was clear enough that it is only the value of the grey fabrics which has to be taken into account for the purposes of allowing modvat credit. It has also been held that extended period of limitation is applicable. Taking into account of the particular facts and circumstances of the case, the Tribunal set-aside for penalties. Respectfully following the decision of the Tribunal in the case of M/s B.B. Shah Pvt. Ltd., the demand of duty is upheld and the penalty is set-aside....

South Delhi Medicos and ors. Vs. New Delhi Municipal Council and ors.

Court: Delhi

Reported in: 147(2008)DLT670; 2008(101)DRJ126

Gita Mittal, J.1. These two writ petitions raise similar questions of law and fact and consequently are being disposed of by this common judgment.2. The writ petitions were filed against the New Delhi Municipal Council created under the provisions of the New Delhi Municipal Council Act, 1994 and performing functions there under.3. It is necessary to consider certain essential facts leading up to the filing of the writ petitions which are noticed hereafter. So far as the writ petitioner in W.P.(C) No. 7728/2007 is concerned, on or about 20th February, 1986 the NDMC had allotted a kiosk to the petitioner No. 1 - South Delhi Medicos in the year 1987. Allotment of this kiosk was transferred to the sole name of the petitioner No. 2 - Ms. Shashi Bala Gupta, by a letter of allotment bearing No. D/212/Estate dated 31st January, 2006 on terms and conditions set out in the license deed executed between the parties on 20th February, 1986. It is an admitted position that the license granted to the...

Commissioner of C. Ex. Vs. A.K. and I. Advertising

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2008)10STR288

1. I have heard the learned DR and perused the records as none appears for the respondents in spite of notice. The Commissioner (Appeals) has reduced the penalty imposed on both the respondents both under the provisions of Sections 76 and 78 of the Finance Act, 1994 by keeping in view the fact that the principal amount of ST has already been paid together with interest and therefore, a lenient view is required to be extended.2. However, I find merit in Revenue's submissions based on the language of Sections 76 and 78 that the penalty prescribed therein is the minimum penalty for the reasons that the words used in both the sections are that "the penalty imposed shall not be less than...." My view finds support from Tribunal's order in Trans (India) Shipping Pvt.Ltd. v. CCE, Chennai-I 3. Following the ratio of the above decision, and noting that the penalty imposed by the adjudicating authority has not exceeded the service tax payable by the respondents, I set aside the impugned order b...

Commissioner of Central Excise Vs. Punjab National Bank

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2008)13STJ147CESTATNew(Delhi)

1. In this case the Commissioner (Appeals) has reduced the penalty imposed on the respondents herein for delay in payment of service tax from Rs. 4,897/- to Rs. 2000/-. It is against this reduction that the Revenue has come up in appeal. The assessee is in appeal against the reduction, contending that no penalty is called for at all.2. I have heard the learned DR and perused the records and none appears for the respondents inspite of notice. I find that the Commissioner (Appeals) has relied upon the provisions of Section 80 for reduction of penalty while recording a finding that the major delay relates to initial months, namely September and October 2004 when banking and financial services were included in the service tax net with effect from 10.9.2004. In other words, he has held that the assessees had explained that there was a reasonable cause for the delay in payment of service tax. It is already settled that the provisions of Section 80 will have overriding effect over the provis...

Commissioner of C. Ex. Vs. State Bank of India

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2008)10STR177

1. In this case the Commissioner (Appeals) has reduced the penalty imposed on the respondents herein for delay in payment of service tax from Rs. 11,179/- to Rs. 5,000/-. It is against this reduction that the Revenue has come up in appeal. The assessee is in appeal against the reduction, contending that no penalty is called for at all.2. I have heard the learned DR and perused the records and none appears for the respondents inspite of notice. I find that the Commissioner (Appeals) has relied upon the provisions of Section 80 for reduction of penalty while recording a finding that the major delay relates to initial months, namely September and October, 2004 when the banking and financial services were included in the service tax net with effect from 10-9-2004. In other words, he has held that, the assessees had explained that there was a reasonable cause for the delay in payment of service tax. It is already settled that the provisions of Section 80 will have overriding effect over th...

Orient Packaging Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2008)10STR417

1. Heard both sides. The applicant filed this application for waiver of pre-deposit of service tax of Rs. 1,10,905/- and penalties. The demand was confirmed on the ground that the applicants were producing goods on behalf of the client. Admitted facts are that the applicants are undertaking the process of cutting of paper into sheets. We find that the period in dispute is 10-9-04 to 15-6-05 and during the period, the production of goods on behalf of client is covered under the scope of service tax and thereafter production of processing of goods on behalf of the client was also covered under the scope of tax. In these circumstances, as the applicants are undertaking the process on behalf of the client which does not amount to manufacture.2. Prima facie, it is not a fit case for total waiver of service tax.The applicants are directed to deposit an amount of Rs. 55,000/- within a period of six weeks. On deposit of the above mentioned amount, pre-deposit of remaining amount of service ta...

Ravinder Kumar, Ips (Retired) S/O Vs. Union of India (Uoi), Through th ...

Court: Central Administrative Tribunal CAT Delhi

1. By this O.A., applicant has challenged letter dated 7/10th July, 2006 (page 8) whereby his request for payment of revised leave encashment has been rejected on the ground that he had never reported at Shimla and had requested for change of headquarters from Shimla to Daroh but the same was rejected vide Governments letter dated 13.2.1998. He has also challenged letter dated 20.03.2007 whereby his appeal was rejected informing him that he was not entitled for joining time (page 10).2. It is submitted by the applicant that he was a member of the Indian Police Service belonging to the 1977 batch of the Himachal Pradesh cadre. He stands compulsorily retired w.e.f. 22.03.2004. He was placed under suspension w.e.f. 07.07.1997 vide order dated 7.7.1997 (page 12) and was reinstated vide order dated 4.6.1998 (page 13). Respondents were required to regularize the period of suspension on his reinstatement, but it was regularized after his retirement vide order dated 29.04.2006 (page 14) where...

Dr. Kunal and Pragatee Ngo Through Vs. Government of Nct of Delhi Thro ...

Court: Central Administrative Tribunal CAT Delhi

1. A walk-in interview for filling up eight posts of Assistant Professor and six posts of Demonstrator in Maulana Azad Dental College and Hospital was notified by way of public notice issued on 26.7.2005 by the Health and Family Welfare Department of the Government of NCT of Delhi. The last date of applications was fixed as 30.7.2005. After scrutiny and other necessary formalities, interviews were conducted by H&FW Department on 1.8.2005. The interview board consisted of Principal Secretary, H&FW (Chairman); Dr. N.C.Rao, Principal, Government Dental College, Shimla (Member); Dr. Mahesh Verma, Principal MADC & Hospital (Member); and Dr. A. D. Bhagat Singh, Professor, MADC & Hospital (SC-ST Member). One post each for Assistant Professor and Demonstrator was reserved for SC candidates. In August, 2005 the result was declared and whereas, Dr. Gyanender Kumar, the 4th respondent herein, was selected for the lone post reserved for SC category candidate, the applicant was sho...

Suhag Traders (P) Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)114TTJ(Delhi)116

1. This appeal of the assessee is directed against the order dt. 21st July, 2005 passed by the CIT(A), New Delhi for asst. yr. 2001-02. The ground of appeal reads as under: That having regard to the facts and circumstances of the case, learned CIT(A) has erred in law and on facts in confirming the disallowance of Rs. 1,23,587 on account of payment of PF and ESI Under Section 43B of the IT Act despite the fact that these payments were made within the financial year and in any case, was allowable as per law.2. Briefly stated facts are that during the course of assessment proceedings the AO noticed that certain payments of PF and ESI had been deposited beyond the due dates. The details of such belated payments arc available at pp. 2 to 4 of the assessment order. The AO, on perusal of the said details observed that the payment of Rs. 6,10,794 out of Rs. 6,60,276 had been deposited late to Government account. It would be apparent from the said chart that even cheques have been deposited in...

income Tax Officer Vs. Maruti Countrywide Auto

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)114TTJ(Delhi)676

1. This appeal by the Revenue for asst. yr. 2001-02 arises out of the Order of learned CIT (A)-IX, New Delhi.The only issue for consideration relates to deleting the addition on account of provisions for doubtful debts of Rs. 32, 43,895. The facts of the case stated in brief are that assessment under Section 143(3) for the year under consideration was made on 17th March, 2004 accepting the returned income filed by the assessee. The AO issued notice under Section 154 to disallow the provision for bad and doubtful debts debited to P&L a/c claimed by the assessee based on RBI guidelines for Non-Banking Financial Company (NBFC). During the course of rectification proceedings under Section 154, it was pleaded by the assessee that the assessee being a Non-Banking Financial Company was bound by NBFC Prudential Norms (Reserve Bank) Directions, 1998 issued by the RBI vide notification dt. 31st Jan., 1998 and accordingly made provision on account of bad and doubtful debts following these gu...