Court : Delhi
Decided on : Oct-30-2003
Reported in : 2004(73)DRJ705; 2004(2)SLJ376(Delhi)
Mukul Mudgal, J.1. Rule.2. With the consent of the counsel for the parties, the matter is taken up today for final hearing.3. This writ petition challenges the impugned Award 31st October, 2001 by which the Tribunal held that the claimant/respondent No. 1 herein is covered under the category of artisan, falling under FR 56(b) and could have been retired only on attaining the age of 60 years on 31st October, 1995. The retirement of the respondent No. 1 was held to be illegal and two years emoluments were consequently granted to the respondent No. 1 with effect from 1st November, 1993 till 31st October, 1995.4. Mr. Ghose, the learned counsel, appearing on behalf of the respondent No. 1 has very fairly submitted that the issue involved in the present writ petition is squarely covered, against him by the judgment of the Hon'ble Supreme Court in State of Orissa and Ors. v. Adwait Charan Mohanty, : [1995]1SCR614 wherein it has been held that every employee who is not a class IV employee cann...
Tag this Judgment!Court : Delhi
Decided on : Nov-12-2003
Reported in : 2005ACJ2148; 2003VIIIAD(Delhi)399; AIR2004Delhi107; 2004(72)DRJ268
..... respondents to provide for proper platform as well as over-bridge/subway to conform to standard of conduct for projection of passengers, having failed to discharge his duty respondents acted negligently.18. we now deal with the question whether it can be said that there was contributory negligence on the part of the deceased. the answer in view ..... the party injured will have no claim in law even though the injury is intentional, so long as the other party is merely exercising a legal right; if the act involves lack of due care, again no case of actionable negligence will arise unless the duty to be careful exists.'the word 'duty' connotes the relationship between one ..... it is itself hazardous and would amount to negligence on the part of the respondents. it defeats the contention of the court as to how the respondents could act in such a negligence by exposing the passengers to a grave risk in forcing them to cross the railway track meant for incoming trains from ambala side for boarding .....
Tag this Judgment!Court : Delhi
Decided on : Jun-30-2003
Reported in : (2004)87TTJ(Del)777
..... on the car used for earning the incentive bonus. simply going to office and coming back home, is definitely covered by the standard deduction under section 16(1) of the act, but it was wrong to give the same treatment to depreciation on the car used for procuring business for the principals, the lic of india. ..... part of salary income. once these payments are exigible to tax as salary then such employees cannot claim any deduction other than standard deduction under section 16 of the income tax act. hence, after having heard the assessed himself in person and the learned departmental representative and relying on the judicial pronouncement as cited above, we ..... -1996 which has clarified that request for notifying the incentive bonus paid to the development officer under sub-cl. (1) of clause (14) to section 10 of the income tax act, 1961 cannot be acceded to. however, the same circular added that portion of allowance certified that having actually incurred in the performance of duties shall .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-28-2003
Reported in : (2004)(91)ECC484
..... relevant rule governing input duty credit is rule 3 of the cenvat credit rules, 2001. the ground on which the credits taken by the appellants in these appeals on explosives under the said rule was disallowed by the lower appellate authority is that the said goods does not fit in the definition of "input" under clause (f) of ..... v. birla corporation ltd., 2002 (146) elt 215, this submission is not contested. in the cited cases, one of the issues considered by this bench was whether the explosives used by the respondents for mining limestone at sites outside their cement factory were eligible inputs for modvat purpose. in each of the two cases, the relevant period was april ..... therefore, apply to the instant cases as well.accordingly, these two appeals are also allowed.6. if any deposit made by any of these appellants under section 35-f of the central excise act is lying with the department, the same shall be refunded to them as early as possible, at any rate within a period of 30 days from the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-07-2003
Reported in : (2004)(165)ELT534TriDel
..... of the apex court judgment in jaypee rewa cement supra shows that modvat credit is available to an assessee in respect of the explosives used for the manufacture of intermediate product which product is then used in the manufacture of the final product. but after the amendment ..... ltd. - 2002 (147) e.l.t. 877 and that for the earlier period, the appellants had been allowed modvat credit on the explosives. he had also submitted that the amended definition of the input which came into force from 1-7-2000 did not stand on a ..... 83.587/- which has been confirmed against them through the impugned order-in-appeal by the commissioner (appeals), by disallowing them modvat credit on explosives used outside the factory premises.2. the learned counsel has contended that the case of the appellants stands squarely covered by jaypee rewa cement ..... terms of the stay order shall result in dismissal of the appeal without prior notice under section 35f of the act. to come up for reporting compliance on 19-11-2003. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-06-2003
Reported in : (2004)(93)ECC24
..... to official records and entries therein are entered on the basis of certain internal documents and that too with the full knowledge of the management; that as per section 36a of the central excise act, the contents of any document seized from the custody or control of any person shall be presumed to be true unless the contrary is proved. he emphasized ..... of fabric was sent with the price-list for the purpose of valuation and the same had nothing to do with the classification. he relied upon the decision in rajasthan explosives & chemicals ltd. v. cce, jaipur, 2003 (85) ecc 85 (t) wherein the tribunal has held that "if there are documents for the clearance of excisable goods without payment of duty .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-17-2003
Reported in : (2003)(156)ELT968TriDel
..... process undertaken by them is ancillary to the completion of their end product i.e. laser printer cartridge and therefore, falls within the definition of "manufacture " under section 2(f) of the central excise act. the learned sdr also mentioned that earlier the respondents themselves were clearing the impugned goods on payment of duty; that thus they themselves were treating the process .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-12-2003
Reported in : (2004)(92)ECC20
..... in the category of service provided by mandap keeper and, therefore, the service tax demand confirmed in the impugned order is not legally sustainable.4. section 65 of the finance act 1944 contains definitions of "mandap", "mandap keeper" and taxable service." the dispute is to be required decided in the light of these definitions. in ..... order to facilitate the discussion of the issue, we read these definitions: (22) "mandap" means any immovable property as defined in section 3 of the transfer of property act, 1882 and includes any furniture, fixtures, light fittings and floor coverings therein let out for consideration for organizing any official, social or business function; ( ..... 1. m/s. india trade promotion organization (itpo) has been registered as a charitable organization under section 25 of the companies act 1956. the main objectives of this organization as enumerated in memorandum of association are as under:- to promote, organize and participate in industrial .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-20-2003
Reported in : (2002)LC591Tri(Delhi)
..... accepted legal position and it is not disputed before us that an huf can hold property and run business. while defining the word 'manufacture' under section 2(f) of the central excise act, 1944 the word 'manufacturer' is also defined as follows: "the word "manufacturer" shall be construed accordingly and shall include not only a person ..... submit that the decisions arising under the income-tax act cannot be made applicable to the central excise law. he submits that the question to be considered under the central excise law is whether b.b. jindal ..... clubbed with the clearances made from the factory owned by him in his individual acapacity. on behalf of the appellant several decisions arising under the income-tax act were relied on in support of the contention that the individual and a karta of an huf are two distinct legal entities. the learned departmental representative would .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-26-2003
Reported in : (2003)(155)ELT534TriDel
..... proposition that the board's circular should also be taken to have ruled out the molybdenum wire being considered as an 'appliance'. the instruction of the board under section stb of the central excise act is binding on the revenue as held by the apex court in the judgments cited by the id. counsel. the ruling given by the constitution bench of ..... language as well as in s.b. sarkar's book "words and phrases of excise & customs" 3rd edition. the dr also referred to the meaning of the term 'tools' under section 60(1)(b) of the code of civil procedure as interpreted by the madras high court in the case of t.r. punnavanam pillai v. v. muthuswami achari [air 1962 .....
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