Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1996)(82)ELT407TriDel
..... as reported in 1983 (69) e.l.t. 589 the significant part to note was that melt is a fertilizer but if it is used as flake it becomes explosive.27. i have given careful consideration to the submissions made by both sides. i first take up the plea very forcefully canvassed by the ld.advocate relating to maxim ..... khemka & co. v. state of maharashtra -1975 (2) scc (22), on the other hand, the issue that fell for determination was the scope of section 9(2) of central sales tax act, 1956. the sub-section empowers the state authorities to assess, re-assess and enforce payment of tax on behalf of the government of india including any duty payable by a ..... t. (j 199) (sc) the hon'ble apex court held : "we are unable to agree with the ld. counsel that by inserting the definition of the word 'manufacture' in section 2(f), the legislature intended to equate 'processing' to 'manufacture' and intended to make mere 'processing' as distinct from the 'manufacture' in the same sense of bringing into existence .....
Tag this Judgment!Court : Delhi
Reported in : 61(1996)DLT61; 1995(35)DRJ658
..... in part any obligations under this contract because of war, hostility, civil commotions, sabotage, guarantee restrictions, acts of god and acts of govt. (including but not restricted to prohibition of exports or import), fires, floods, explosions, epidemics, strikes, embargoes, then the date of fulfillment of engagement shall be postponed during the time when ..... to arbitration in accordance with the arbitration agreement existing between the parties. petitioner, thereforee, has filed this petition under section 20 of the arbitration act for reference of these disputes to arbitration. (5) along with the petition, the petitioner has filed an application under ..... section 41 read with schedule ii of the arbitration act and order 39 rules 1 & 2 read with section 151 civil procedure code alleging, inter alia, that the respondent was trying to invoke and encash the bank guarantee dated .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1996)58ITD177(Delhi)
..... the surface of or under water, or sometimes on the surface of and sometimes under water. (foreign enlistment act 1870, s. 30). 'ship' includes every description of vessel used in sea navigation, whether propelled by oars or otherwise. (explosives act 1875, s. 108)".the reading of the aforesaid definition shows that the vessel has to be used in sea ..... territorial and not functional in nature. the latter meaning cannot be attributed to it. this becomes more evident when the various provisions of the act in this context are examined.sec. 44b of the act makes a reference to 'shipping business' in the case of non-resident and that too in the context of carriage of passengers, livestock, ..... while as per the department, since the profits have been taxed under s. 44bb of the act by applying a net profit rate of 10 per cent on the aggregate of the amounts so specified in sub-s. (2) of the section, the remunerations stood indirectly deducted and as such the condition is not satisfied. according to the .....
Tag this Judgment!Court : Delhi
Reported in : (1998)60TTJ(Del)373
..... the surface of or under water, or sometimes on the surface of and sometimes under water. (foreign enlistment act 1870, s. 30).ship includes every description of vessel used in sea navigation, whether propelled by oars or otherwise. (explosives act 1875, s. 108)'.the reading of the aforesaid definition shows that the vessel has to be used in sea ..... territorial and not functional in nature. the latter meaning cannot be attributed to it. this becomes more evident when the various provisions of the act in this context are examined. sec. 44b of the act makes a reference to shipping business in the case of non-resident and that too in the context of carriage of passengers, livestock, mail ..... while as per the department, since the profits have been taxed under s. 44bb of the act by applying a net profit rate of 10 per cent on the aggregate of the amounts so specified in sub-s. (2) of the section, the remunerations stood indirectly deducted and as such the condition is not satisfied. according to the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1996)(87)ELT157TriDel
..... if the assessment on monthly rt 12 return has not been completed. even if such assessment is completed, the department can have recourse to general provisions of section 11a of the act.16. on such an understanding of rule 57g, it is manifest that the intention underlying rule 57e is to state expressly what is clearly implicit in rule ..... permission to avail modvat benefit was filed after the second amendment to rule 57e.the north regional bench followed the view of eastern and southern regional benches, see rajas-than explosives & chemicals ltd. v collector of central excise, jaipur - 1994 (71) e.l.t. 522 (nrb).4. it is contended for the manufacturers of final products or ..... similar to rule 57e of the rules.the tribunal held paragraph 3 of the notification did not apply and the show cause notice would be subject to section 11a of the act. the above decisions may not have relevance in considering present cases under modvat credit scheme.18. the decision of the tribunal in indo national ltd. v .....
Tag this Judgment!Court : Delhi
Reported in : 1996IIIAD(Delhi)791; AIR1997Delhi26; 63(1996)DLT858
..... [1988]1scr180 , have held in clear cut terms that appraisement of evidence by the arbitrator is ordinarily never a matter which the court questions and considers. section i of the evidence act, 1872 in its rigour is not intended to apply to proceedings before an arbitrator. the parties have selected their own forum and the deciding forum must be conceded ..... objections, if any, within the statutory time limit. in pursuance of the notice served on respondent dda, the said respondent filed objections (ia 6608/93) under sections 30 & 33 of the act. in the objections filed on behalf of respondent/ objector dda the respondent/objector has assailed the findings of the arbitrator in respect of claim 1(b), ( ..... the parties, has a tradition in india. it has a social purpose to fulfill. it has a great urgency today when there has been an explosion of litigations in the courts of law established by the sovereign power. it is, thereforee, the function of the courts of law to oversee that the arbitrators .....
Tag this Judgment!Court : Delhi
Reported in : 63(1996)DLT193
..... [1988]1scr180 , have held in clear cut terms that appraisement of evidence by the arbitrator is ordinarily never a matter which the court questions and considers. section i of the evidence act, 1872 in its rigour is not intended to apply to proceedings before an arbitrator. the parties have selected their own forum and the deciding forum must be ..... , has a tradition in india. it has a social purpose to fulfill today. it has a great urgency today when there has been an explosion of litigations in the courts of law established by the sovereign power. it is, thereforee, the function of courts of law to oversee that the arbitrators ..... statutory time limit. in pursuance of the notice, served on respondent dda, the said respondent filed objections (ia 3215/90) under sections 30 & 33 of the arbitration act, 1940 (hereinafter referred to as 'the act'), raising various objections. it is mainly contended on behalf of the respondent dda that the arbitrator has misconducted himself, has ignored the .....
Tag this Judgment!Court : Delhi
Reported in : 65(1997)DLT753
..... case of the plaintiff that the defendant is storing inflammable or explosive materials is incorrect. (3) the further case of the plaintiff is that a local commissioner was appointed by this court at the instance of the ..... , according to the plaintiff, the defendant must be injuncted from carrying on from any .activity in the premises and from keeping or storing any inflammable or explosive materials. the defendant filed the written statement on 25.3.1996 stating that the suit has been filed with the ulterior object of harassing and pressurising. the ..... the following reliefs: (a)an order restraining die defendant, his servants, agents and/or employees or anyone acting on his behalf from undertaking and/or carrying on any manufacturing activity and from storing and/or keeping any explosive or inflammable articles, materials or things or from using the tenanted premises as godown. (b)an order .....
Tag this Judgment!Court : Delhi
Reported in : 1997IIIAD(Delhi)400; 1997(1)ARBLR583(Delhi); 66(1997)DLT776; 1997(41)DRJ527
..... of 12% per annum on the amount of rs. 99,783.00 till date of decree/payment were awarded. (6) the petitioner filed an application under section 14 of the arbitration act (for short act) on 23rd july, 1992; the award and the proceedings were filed in the court, notice of filing of the award was given to both the parties ..... of disputes between the parties has a tradition in india. it has a social purpose to fulfill today. it has a great urgency today when there has been an explosion of litigation in the courts of law established by the sovereign power. new rights created, or awareness of these rights, the erosion of faith in the intrinsic sense ..... sheth & ors. vs . chintamanrao balaji : [1964]5scr480 ; state of rajasthan vs . mis. r.s. sharma & co. : (1988)4scc353 . (14) it is also will settled that section 1 of the evidence act in its rigour is not intended to apply to proceedings before an arbitrator. (15) the scope of interference by the court is limited. appraisement of evidence by the .....
Tag this Judgment!Court : Delhi
Reported in : 1997IIIAD(Delhi)897; AIR1998Delhi38; 1997(1)ARBLR600(Delhi); 67(1997)DLT399
..... registered and the said owner also gets the right to get relief in respect of infringement of the trade mark in the manner provided by the act. under section 29 of the act a registered trade mark is infringed by a person who, not being the registered proprietor of the trade mark or a registered user thereof using by ..... systems which transmit and disseminate the information as soon as it is sent or beamed from one place to another. satellite television is a major contributor of information explosion. dissemination of knowledge of a trade mark in respect of a product through advertisement in media amounts to use of the trade mark whether or not the advertisement ..... for a period of five years prior to the date of application for rectification. such a non-user would constitute special circumstances within the meaning of section 46(3) of the act justifying non-user of the trade mark. ban imposed by the government of india constitute special circumstances for nonuser of the trade mark. though the .....
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