Delhi Court August 2007 Judgments

Hind Agro Industries Limited Vs. Commissioner of Customs and ors.

Court: Delhi

Reported in: 2007(98)DRJ1; 2008(221)ELT336(Del)

ORDERPursuant to the directions given in Mafatlal Industries v. Union of India : 1997(89)ELT247(SC) , the appeals/Special Leave Petitions coming up for disposal shall be disposed of in terms of one or the other of the clauses below: (1) xxx xxx xxx xxx xxx (2) xxx xxx xxx xxx xxx (3) xxx xxx xxx xxx xxx (4) The above rules, however, do not apply in the case of a claim for refund of duty levied and recovered under an unconstitutional provision. In such a case, the period of limitation shall be prescribed in Mafatlal Industries. The duty to allege and prove that the duty has not been passed on to another person, of course, remains even in such a case. 13. It is clear that in Mafatlal Industries the Hon'ble Supreme Court had only talked of refund of duty payable within the meaning of either the Central Excises and Salt Act 1944 ('Excise Act') or the Customs Act, 1962, as the case may be. In other words when the Hon'ble Supreme Court said that all claims for refund ought to be filed only...

Bharat Krishak Samaj Vs. Deputy Director Income Tax (E)

Court: Delhi

Reported in: [2008]306ITR153(Delhi)

Madan B. Lokur, J.1. The assessed is aggrieved by an order dated 28th February, 2006 passed by the Income Tax Appellate Tribunal, Delhi Bench 'E', New Delhi in ITA No. 831/Del/2002 relevant for the Assessment Year 1997-98.2. Admit.3. The following substantial questions of law arise for consideration:(a) Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal was right in law in negating the assessed's claim for accumulation of unspent income in the sum of Rs. 8,16,799/- for the assessment year 1997-98?(b) Whether the Income Tax Appellate Tribunal was right in holding that the sum of Rs. 2,00,000/- received by the assessed from WAFM for holding a national convention for farmers was not a capital receipt in the hands of the assessed but was its income under Section 2(24)(iia) of the of the Income Tax Act, 1961?4. Filing of paper books is dispensed with.5. The assessed is a society registered under the Societies Registration Act, 1860 and is also regist...

Active International Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. The applicant filed this application for waiver of pre-deposit of amount of Service Tax of Rs. 39,841/- and penalties. The demand is for the period prior to 31-3-2005 in respect of service provided by an overseas agent outside India. The contention of the applicant is that prior to introduction of Section 66A with effect from 18-4-2006, there is no such provision to levy Service Tax in respect of such service.The applicant relied upon the stay order dated 26-7-2007 in the case of Dimensional Stones v. CCE, where on the same issue, the waiver for deposit of amount of Service Tax is granted. In view of the fact that liability in respect of service in dispute had created by introduction of Section 66A with effect from 18-4-2006 and in view of the earlier stay order, the pre-deposit of Service Tax and penalties are waived.The stay petition is allowed. Registry is directed to list this appeal with Appeal No. ST/353/2007....

Cce Vs. Somex India

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. Revenue filed this appeal against the Order-in-appeal No.242(MPL)/CE/JPR-1/2005 dated 5.8.2005 passed by the Commissioner (Appeals), Central Excise, Jaipur.2. The relevant facts of the case, in brief, are that the respondents are engaged in the manufacture of electric cables classifiable under sub-heading No. 8544.90 of the Schedule to the Central Excise Tariff Act, 1985. They availed credit on inputs used in the manufacture of electric cables cleared on payment of duty. The Hon'ble Supreme Court in the case of Technoweld Industries held that the process of drawing of wire from wire rods does not amount to manufacture under the definition of Section 2(f) of Central Excise Act, 1944. Therefore, show cause notice was issued proposing to recover Cenvat credit on inputs wire utilized for the process of electric cables. The adjudicating authority confirmed the demand of duty and imposed penalty. The Commissioner (Appeals) set aside the adjudication order.3. The learned D.R. reiterates t...

Simplex Engineering and Foundry Vs. C.C.E.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

The applicant filed this application for waiver of pre-deposit of amount of Service Tax of Rs. 63,17,721/- and penalties. In this case, the demand is confirmed by treating the applicant as provider of consulting engineer service.2. The Revenue's case is that in the contract price break up, there was a separate price for design and engineering including supply of documents and opinion of the Revenue is that the applicants are liable to pay Service Tax on this amount.3. The contention of the applicant is that a contract was entered with the Bhilai Steel Plant for design, engineering, manufacture, supply and delivery at site of indigenous plant and equipment for sinter plant.The contention is that the design and engineering is in respect of goods manufactured by the applicant in their own factory and cleared on payment of duty to the Bhilai Steel Plant. The contention is that design and engineering of the goods manufactured by the applicant is part of manufacturing. The applicant relied ...

M.P. Water and Land Management Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. The applicant filed this application for waiver of pre-deposit of amount of Service Tax of Rs. 84,650/-. The contention of the applicant is that the applicant is a Government department and cannot be said that they provided service of scientific and technical consultancy to another Government department. The applicant being of Government department are given training to the officials in respect of water and land management etc.2. In view of this, we find that the applicant had a strong case in their favour, therefore, the pre-deposit of amount of Service Tax is waived. The stay petition is allowed....

Atul Glass Industries Ltd. Vs. Dy. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

1. These two appeals, one by the assessee being IT(SS) A.No.237/Del/2003 and other by the Revenue being IT(SS) A.No.317/DeI/2003 are cross-appeals which are directed against the order of learned CIT(A)-III, New Delhi dated 28.3.2003.2. The assessee in the present case is a company which is mainly engaged in the business of manufacture of mirrors, automobile glasses, float glasses etc. A search and seizure operation Under Section 121was conduct at its business premises on 8.7.1999. Thereafter, notic Under Section 158 BC (sic) the Assessing Officer on 12.12.2000, in response to whichl (sic) was filed by the on 22.5.2001 declaring its undisclosed income for the block peried at nil. Durik the course of block assessment proceedings, the material and seized during course of search was confronted by the AO to the assessee and after taking into consideration the explanation/submissions offered by the assessee as well as enquiries made by him in this regard, the undisclosed income of the asses...

Pfizer Products, Inc. Vs. Mr. Altamash Khan and anr.

Court: Delhi

Reported in: LC2007(3)445

Badar Durrez Ahmed, J.1. The prayers made in the present suit are as under:A. An order and decree of permanent injunction restraining the defendant No. 1, his agents, representatives and all those acting on his behalf from, in any manner, using the website 'www.viagra.in'/ domain name, 'viagra.in', or any deceptive variant(s) thereof, so as to amount to passing off of the aforesaid website and domain name as having a connection / affiliation/ association with the plaintiff company;B. An order and decree of mandatory injunction directing the defendant No. 2 to cancel the domain name 'viagra.in' and in the alternative, direct that the plaintiff be registered by the defendant No. 2 as the registrant of the domain name 'viagra.in', of which the defendant No. 1 is presently the Registrant;C. An order for rendition of accounts of profits as prayed for by the plaintiff and a decree for the amount so ascertained; D. An order and decree for damages in the sum prayed for by the plaintiff.E. Cost...

Shroff Publisher and Distributors Pvt. Ltd. and ors. Vs. Springer Indi ...

Court: Delhi

Reported in: 2008CriLJ1217; 2007(98)DRJ398

ORDERPradeep Nandrajog, J.1. This petition has been filed under Section 482 of the Code of Criminal Procedure, 1973 for quashing order dated 14 1-2005.2. Vide order dated 14-1-2005, petitioners were summoned by the learned Metropolitan Magistrate to face trial in the complaint filed by the respondent M/s. Springer India Pvt. Ltd. under Section 138 of the Negotiable Instruments Act, 1881.3. Case pleaded by the complainant in the complaint is as follows:(a) Petitioner company, Shroff Publishers and Distributors Pvt. Ltd. issued a cheque bearing No. 144890 dated 1-8-2004 in the sum of Rs. 7,34,000/- drawn on the Saraswat Co-operative Bank, Vashi, Mumbai towards part discharge of its liability in the favor of the complainant.(b) Complainant presented the cheque for encashment on 5-8-2004 which was returned unpaid with the endorsement 'payment stopped by the drawer'. Complainant was informed about the said dishonour on 5-8-2004 itself.(c) Again on 11-11-2004, the complainant presented the c...

Shri Rajesh Bhardwaj Vs. the State

Court: Delhi

Reported in: 2008(101)DRJ380

Reva Khetrapal, J.1. This is an application filed by the appellant under Section 389 of the Code of Criminal Procedure, seeking suspension of his substantive sentence during the pendency of the appeal in this Court.2. The appellant was convicted for the offence under Sections 313/34 IPC by the Addl. Sessions Judge, Delhi and sentenced to undergo imprisonment for a period of 10 years and to pay a fine of Rs. 10,000/-, in default of payment of fine, to further undergo rigorous imprisonment for a period of one year by judgment dated 28th August, 2006 and order on sentence dated 5th September, 2006.3. Shorn of detail, the prosecution case is that the appellant, who is the husband of the complainant/Poonam along with his mother, co-accused Smt. Naraini Devi was instrumental in causing the miscarriage of the complainant/Poonam. As per the allegations of the complainant, a tablet was administered to her by her husband on 5th December, 2002, and again on 7th December, 2002 her mother-in-law ad...