Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC444Tri(Delhi)
..... the show cause notice, issued by the assistant collector at the instance of the collector, no doubt cites rule 1.0 but if the collector was acting under section 35a(2), the erroneous citation of the rule would not, by itself, have the effect of vitiating the proceedings.31. by examining all the citations ..... desired. contaminants may be divided into 2 main groups, water-miscible and water-immiscible substances, the first group including acid and neutral irritants, alkalis and soaps, explosives and photographs chemicals, and the second including such substances ad paraffin oils, paints, dusts and tars. numerous proprietary barrier creams are marketed and many of these ..... the exemption from duty under the aforesaid notification as the said product was printed boxes.the show cause notice were issued demanding duty under section 11a of the act. it was alleged that the assessee had mis-represented and suppressed the facts in the classification list and wrongly claimed exemption under the aforesaid .....
Tag this Judgment!Court : Delhi
Reported in : 1991RLR389
..... permit stands completed. this particular bye-law requires furnishing of copy of lease-deed, copy of sewer connection permission, clearance from chief fire officer, clearance from c.c. of explosives, clearance from desu, structural stability certificate by the licensed architect/engineer, certificate from the lift manufacturer, and certificate from the air-conditioning engineer. the pff. in the present case ..... dismissal of the w.p. as withdrawn. in support of the contention that service of the notice in the w.p. amounts to a notice as required by section 53-b of the act, the learned counsel for the plaintiff has relied upon n. parameswara vs . state : air1986mad126 . in the said case a w.p. was filed seeking the same ..... by the pff. now, if in law it could be said that service of the notice in the w.p. on the deft. is sufficient compliance with section 53-b of the act then, in my opinion, as facts have been given in the plaint with regard to the service of the notice in the w.p. it cannot be .....
Tag this Judgment!Court : Delhi
Reported in : 43(1991)DLT425; 1991RLR201
..... line cannot be followed with a mathematical accuracy and classification based on residential and non-residential buildings has not been adopted in delhi rent control amending act and the provision of section 3 (c) has been uniformally made not applicable to all premises which fetch rent exceeding rs. 3.500. tn support of their contention, learned ..... as a result of partition of the country. there is great influx of population from rural areas to urban areas, more particularly to delhi, and there is also explosion of population. thi:- poni-^t'nn of delhi is nearine. one crore. land is frozen. it is not available for house building activity. on account of scarcity ..... fetching rent of rs. 1,000 and less per month.(28) there were similar provisions in andhra pradesh buildings (lease, rent and eviction) control act, 1960. a notification was issued under section 26 exempting buildings fetching rent of more than rs. 1000.00. it was held that the notification 19 valid. rattan arya's case, motor .....
Tag this Judgment!Court : Delhi
Reported in : 1992CriLJ164
..... . 14. learned counsel for the respondent has submitted that the petitioner is wanted in 19 cases on different places in punjab which include cases under ss. 302 and 436 and explosive act. he has, thus, submitted that keeping in view the antecedents of the petitioner coupled with the fact that if released he would tamper with the evidence it is a case ..... challan was filed against the petitioner, gurinder singh and one amarjit singh for offences under ss. 120-b/302/307/34 ipc and ss. 25 and 27 of the arms act. 4. the petitioner was arrested in june, 1984 and since then he continues to be in custody. gurinder singh is stated to have died while co-accused amarjit singh chawla ..... by way of this petition prayed for being released on bail for the offence under ss. 302/307/34/120-b ipc and ss. 25 and 27 of the arms act. 2. this is a case in respect of an incident dated 28th march, 1984 in which shri harbans singh manchanda and two other persons sustained injuries. aforesaid harbans singh manchanda .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(55)ELT57TriDel
..... bombay, whereby the respondents and others were acquitted of the charges under section 135 and 132 of the customs act and section 5 of the imports & exports (control) act, 1947 with reference to the facts of the present case and also certain documents to show that there was explosive situation in 1984 in delhi and the factory of the respondents suffered extensive ..... any such mishap, when prices of such adulterants (as to say) are found to be cheap in that country. hence he is liable for penal action "under section 112 of customs act, 1962. however, since the importers' business has suffered in the recent past riots and his financial condition has been affected, a lenient view is taken while ..... clear that the 10 bales of wool waste was used to conceal the 30 bales of synthetic waste. as such it is also liable for confiscation under section 119 of the customs act, 1962. 12. since the importer had more than 9 long months to do so but they have not taken any steps to initiate any arbitration .....
Tag this Judgment!Court : Delhi
Reported in : 44(1991)DLT301; II(1991)DMC8
..... of dates, it is apparent that the parties married on 23.6.1985.the appellant left the husband on 9.11.1985. on a petition being filed under section 9 of the hindu marriage act for restitution of conjugal rights, the parties started to live together from 9.11.1986, and they did so till 3.12.1986. on that date, i ..... that date, the appellant was wearing clothes made of flammable materials. gas cannot be poured over any person like kerosene. true that the gas cylinder may leak, causing fire and explosion, burns and death. but all the persons in the vicinity will be affected. it may not be possible for another person to cause extensive bums by low pressure gas stoves .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC370Tri(Delhi)
..... distinguishable as in that case the tribunal was concerned with the processes of mixing ammonium nitrate and fuel oil resulting in emergence of anfo a high explosive having its distinct name, character and use. the tribunal held that by mixing the two a new product known by the description anfo and in ..... proceedings holding that the process of purification/refinement of chemicals by distillation and recrystallisation does not amount to manufacture within the meaning of section 2(f) of central excises & salt act, 1944. in coming to this conclusion the assistant collector considered the opinion given by the deputy chief chemist, and the chief ..... by the assistant collector that process of distillation and recrystallisation do not amount to manufacture. a review application was filed before the collector .(appeals) under section 35e(4) against the assistant collector's order above and the collector (appeals) allowed the application holding that the products in question have distinct identity .....
Tag this Judgment!Court : Delhi
Reported in : 1992(1)Crimes1243; 1992RLR199
..... court of the additional session judge (sj) at new delhi for offences u/s.120b, 302, 307, 324 and 326 ipc and u/s.4 and 5 of the explosive substances act, 1908 allegedly for the murder of shri l.n.mishra, the then railway minister and two others. in support of its case, the prosecution has examined 150 witnesses and the ..... should be called for prosecution and the court will not interfere with that discretion unless it can be shown that the prosecutor has been influenced by some oblique motive. (5) section 311,cr. p.c. consists of two parts : (1) giving the discretion to the court to examine any witness at any stage and (2) mandatory provision to compel the ..... court to examine a witness if the evidence is essential for the just decision of the case. the object of the section is to enable the court to arrive at the truth irrespective of the fact that the prosecution or the defense has failed to produce some evidence which is necessary for .....
Tag this Judgment!Court : Delhi
Reported in : 47(1992)DLT538; 1992(23)DRJ270
..... dated 10th september, 1985 and since the petitioner had complied with all the requirements, ndmc being a statutory body, in exercise of its powers under section 193 of the pm act, was bound to approve the plans submitted by the petitioner for construction of multi-storeyed building. he further submitted that even the government of india ..... use as per master/zonal plan, if required. (f) approval from the chief inspector of factories in case of industrial buildings. (g) approval from chief controller of explosives, nagpur and chief fire officer, delhi, in case of hazardous buildings. (h) indemnity bond in case of proposal for the construction of a basement as given in ..... duac and the plans needed certain corrections. after communications were received by ndmc from various authorities it was yet to take a final decision under section 193 of the pm act when the government of india took a decision dated 17th october, 1985 banning the construction of multi-storeyed buildings in new delhi and south .....
Tag this Judgment!Court : Delhi
Reported in : (1993)110CTR(Del)60; [1992]197ITR431(Delhi)
..... [1989]176itr331(cal) (cit v. indian press exchange ltd.); : [1989]180itr275(cal) (national and grindlays bank ltd. v. cit); : [1991]192itr144(cal) (cit v. indian explosives ltd.) and : [1990]184itr339(cal) (cit v. indian oxygen ltd.). 8. the bombay high court followed the aforesaid decision in kanan devan hills produce co. ltd. : [1979]119itr431 ..... rent allowance and conveyance allowance, being cash allowances, could not be treated as perquisites for the purposes of working out the disallowance under section 40a(5) of the act. the appellate assistant commissioner, however, held that medical reimbursement could not be excluded from perquisites. it was further held that the actual ..... allowed by the appellate assistant commissioner. pursuant to the orders passed by the appellate assistant commissioner, the income-tax officer passed an order under section 250 of the act and computed the disallowable perquisite of rs. 95,779 as against rs. 5,599, admitted by the assessed. 3. the assessed again .....
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