Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-02-1989
Reported in : (1992)LC542Tri(Delhi)
..... 'katcha' and not tucca' dyeing and that such dyeing was not fast. the tribunal rejected this contention in the light of the amendments to section 2(f) of the act and the tariff entry whereby dyeing was specified as a process in the definition and the entry. this decision evidently has no application to the present ..... shrink-proofing, organdie processing".2. the tribunal's order was challenged by the appellants in a statutory appeal under section 35-l of the act before the supreme court. the court, by its judgment dated 17-1-1989 since reported in, set aside the tribunal's order and remitted the appeal ..... fabrics fell within item 191 of the cet.in coming to this conclusion, the tribunal had taken the view that the words "any other process" in section 2(f)(v) of the act and item 19i(b) of the cet were not ejusdem generis with the preceding specified processes of "bleaching, mercerising, dyeing, printing, waterproofing, rubberising, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-20-1989
Reported in : (1989)(24)LC460Tri(Delhi)
..... a proviso and to no other'." applying the aforesaid principle, the learned author gives an example from an income tax act in the following words :- "on the same principle, proviso 1 to section 24(1) of the indian income-tax act, 1922 was construed as limited in its application to set-off profits and losses arising under different heads, a ..... subject dealt with by section 24(1) and was held inapplicable to set-off profits and losses arising under the same head, ..... a subject dealt with under sections 7 to 12-b." on the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-11-1989
Reported in : (1990)(26)ECC26
..... that though the assistant collector, in his notice dated 1-9-1986, alleged suppression and mis-statement, he did not invoke the proviso to section 11a(1) of the central excises and salt act. the period of demand was also not the extended period but the normal limitation of six months.hence, submitted the dr, the assistant ..... classification list effective from 1-3-1986 was approved on 30-5-1986. the collector could have, but did not exercise his powers under section 35e(2) of the central excises and salt act and directed the assistant collector to file an application to the collector (appeals) against the earlier order of approval. this not having been done ..... issued by any central excise officer. in the former cases, however, with the amendment, effective from 15-11-80, by section 21 of the customs, central excises and salt and central boards of revenue (amendment) act, 1978, the notice has to be issued by the collector. this statutory requirement does not get whittled down by the fact .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-29-1989
Reported in : (1990)(26)ECC62
..... simultaneously, with filing revised classification list, filed the claim for refund of duty for the period prior to september, 1986 in accordance with the provisions of section 11b of the act which was rejected by the assistant collector without issuing show cause notice on the basis of order-in-original dated 5-3-1987 whereby he had rejected ..... 4-5-1989, l.a., shri d.a. dave, appearing for meghdev & label, led arguments for the appellants and made following submissions: that until central excise tariff act, 1985 (act no. 5 of 1986) came into effect from 28-2-1986, the 'product' of the manufacturers was classified under t.i. 68 of the old tariff. the ..... and in light of our directions regarding classification in para (i) above.the appeals, which are allowed, are allowed with consequential relief to the appellants, permissible under act & rules, which should be granted within three months from the date of the receipt of the order by the concerned authority. the matters which will go back to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-16-1989
Reported in : (1991)(32)ECC145
..... show cause notice was issued by the superintendent of central excise as to why appropriate amount of duty should not be demanded from the assessee under section 11a of the act on the phenol formaldehyde resins cleared for captive consumption and used in the manufacture of other articles without filing a classification list and price list, and ..... the sample for testing and returned the same without getting them tested.6.3. he submitted that excisable goods under section 2(d) of the act means goods specified in the schedule to the central excises and salt act, 1944 as being subject to a duty of excise and includes salt.therefore, it is necessary to see whether ..... said article is not 'goods' known to the market. marketability, therefore, is an essential ingredient in order to be dutiable under the schedule to the central excise act. he further submitted that it was found that the formulations were not marketable by the collector and since no evidence was adduced to the contrary, and since the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-11-1989
Reported in : (1990)(27)ECC25
..... by virtue of the definition of the term "excisable goods" as goods specified in the schedule to the central excises and salt act, 1944 as being subject to a duty of excise [see section 2(d) of the central excises & salt act]. the counsel's submission is devoid of any substance and we reject the same.5. as an alternative, the counsel submitted ..... engaged in the manufacture of patent or proprietary medicines (p or p medicines) falling under item 14e of the first schedule ('cet' for short) to the central excises and salt act, 1944 and of goods not elsewhere specified falling under item 68, cet. p or p medicines were, during the material time, one of the items specified in central excise notification .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Apr-11-1989
Reported in : (1990)32ITD616(Delhi)
..... commission paid to miss molijit singh and miss erajit singh, daughters of dr.jagjit singh for services rendered to the society were also disallowable under the provisions of section 13 of the act.12. the cit(a) in the first appeal vide his order dated 24-3-1988 though agreed with the conclusion arrived at by the iac(a),namely, ..... the cit(a) that, (a) the activities carried on by the assessee trust were business activities yielding profits and gains within the meaning of the provisions of section 11 (4a) of the act and that consequently a sum of rs. 13,46,203 was income chargeable to tax, rejecting the assessee's claim that it was not carrying on any activity ..... contention in ground no. 1 is that the learned cit(a) erred in holding that the assessee was not entitled to total exemption under the provision of section 11 of the income-tax act, 1961 in respect of its total income derived during the accounting period ending 30-9-1983. the alternative contentions are that it has been wrongly held .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jul-24-1989
Reported in : (1989)31ITD105(Delhi)
..... partner. according to narayanappa krishnappa (supra), the amount due to a partner on account of capital becomes relevant only at the stage of settlement of accounts under section 48, partnership act after the dissolution of the firm. it clearly implies that the amount of a partner's capital has no relevance during continuance of partnership.12. after the ..... of partition of capital invested in the firm should be inferred. there are two aspects. firstly such a position would be in violation of the provision of section 171. it act in the sense that without obtaining a recording of the fact of partition of the said right to a share of profit from the firm claim based on ..... (delhi) of 1982 dated 26-7-1983] and that has given rise to the cause of action for referring of these cases to a special bench under section 255(3) of the act.13. shri d.c. aggarwal, learned departmental representative, appearing for the revenue, very strenuously argued and relying upon the income-tax officer's order in the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-26-1989
Reported in : (1989)(24)LC17Tri(Delhi)
..... (january-march, 1965) volume xi page no. 55, which reads as follows - "no upper limit can be statutorily fixed for losses that may be condoned under section 70 of the customs act. the 1% fixed by the board is a standard working rule upto which limit the customs house need not enter into any detailed scrutiny to verify the bonafide ..... sialkot industrial corporation v. union of india, supra, it was held by a single judge of the delhi high court that the expression "lost or destroyed" in section 23 of the customs act, 1962 is used in the generic and comprehensive sense and not in a narrow sense. it postulates loss or destruction caused by whatsoever reason, whether theft, fire, ..... law. nor it was challenged by the department.indian oil corporation v. collector of customs, bombay, supra, a claim for refund of excise duty purported to be under section 70 of the customs act, 1962 which relates to allowance in the case of volatile goods and provides that "when any warehoused goods to which this .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-14-1989
Reported in : (1989)(24)ECC292
..... claimed by the importers. no valid import licence was produced and the revenue authorities were of the view that the goods were liable to confiscation under section 111(d) of the customs act, 1962. the appellants had waived the issuance of a show cause notice but had requested for granting a personal hearing. at the time of personal ..... are not manufacturer's drawings. he has referred to note (k) of chapter 72 which describes flat-rolled products: rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij). he has pleaded for the rejection of the appeal.7. in reply shri mukhopadhyay, the learned advocate, states ..... read with heading 84.65. the appellants had also taken the plea that machinery parts made of stainless steel were not covered under chapter xv in view of section note (f) to the relevant chapter. it was also contended that the goods had acquired character of articles or products of other heading, since they were fitted .....
Tag this Judgment!