Court : Delhi
Decided on : May-02-1989
Reported in : 1(1989)DLT550
..... from the statutory rights of the ifci, the only condition to be satisfied, being the existence of the situations or circumstances as contemplated by sub-section (1) of section 30 of the act.(53) the petitioner has set out in detail the defaults committed by respondent no. i in payment of the installments of the amount advanced as ..... vested in the present respondent cannot be unreasonably curtailed or abridged by the arbitrary provisions of section 30 of the act.(13) the jurisdiction of this court to entertain and try the present petition is also questioned for the reason that only that high court has ..... , and that it incorporated provisions which are absolutely unjust and against rules of natural justice and fair play. the plea is that the provisions of section 30 of the act are discriminatory and vocative of the fundamental rights granted to the company under article 14 of the constitution, and that right of defense against the claim .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-02-1989
Reported in : (1989)(24)LC72Tri(Delhi)
..... sr. vice-president for referring the aforesaid question according to sub-sec. (5) of sec.129-d of the customs act, 1962.20. senior vice-president referred this appeal to me for deciding the point of difference that has arisen, so as to arrive at ..... to the tribunal.since there is a difference of opinion between us the following question requires to be decided by another member in terms of sub-sec.(5) of sec. 12-d of the customs act, 1962- "whether in the facts and circumstances of the case the present appeal is maintainable." let the papers be placed before the hon'ble ..... of the designation of the authority passing the aforesaid order of adjudication, it should have been appealed against to the collector of customs (appeals) in terms of section 128 of the customs act. the appellant has, however, filed an appeal to the tribunal on the presumption that the officer shri k.s. sivaraman, who has passed the aforesaid .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-02-1989
Reported in : (1990)(26)ECC10
..... the plant is to produce or processing of goods. to emphasise his point, he pressed into argument the definition of factory in section 2(c) and that of manufacture in section 2k of the indian factories act, 1948.7. for the purpose of analysing the definition of manufacture and of processing of goods, we have to confine ourselves to ..... 1. the appellant m/s. amrit banaspati co. ltd. (paper division) saila khurd, district (hoshiarpur) has filed this appeal under section 35-b of the central excises & salt act, 1944 against the impugned order in annexure a-l passed by the collector of customs & central excise (appeals), new delhi rejecting their appeal against the ..... the definition and interpretation of definition as found in the excise acts and to look into the meaning in other legislations is out .....
Tag this Judgment!Court : Delhi
Decided on : May-03-1989
Reported in : [1989]30ITD241(Delhi)
..... out any omission or discrepancy in the sales :(iii) book results were not disputed :(iv) that the method of accounting remained the same;(v) proviso of sec. 145(1) of the act was inapplicable and that the gross profit rate of 42 per cent being reasonable the addition should have not been made.'6. the cit (appeals) deleted the ..... pointed out any omission or discrepancy in the sales;(c) book results were not disputed;(d) that the method of accounting remained the same;(e) proviso of sec. 145(1) of the act was inapplicable and that the gross profit rate of 42 per cent being reasonable addition should have not been made.the ld. cit (a) considering the ..... the sale of the goods and the price charged thereof is not identifiable and, thereforee, the profit earned on a particular item cannot be ascertained. the provisions of sec. 145(1) of the it act, 1961 are, thereforee, clearly attracted. however, it is found that the recessed trading account furnished by the assessed showing a g. p. rate of 43.7 .....
Tag this Judgment!Court : Delhi
Decided on : May-04-1989
Reported in : 38(1989)DLT270
..... , if the commission is only a creature of executive discretion and not of a statutory obligaiion),the notifications in question being non-statutory, cannot over-ride section 3 and section 8a of the act. (10) the use of the words' 'proposed to fill the vacancy' in a notification dated 27th february 1989 is not a statutory expression of ..... held that the awards rendered by the two members and thereafter by the members were without jurisdiction as the tribunals were not legally constituted under sections 7 and 8 of the act. reading sections 7, 8, 15 and 16 the majority of the supreme court held that the functions of the tribunal were quasi judicial functions which enjoins joint ..... ) are not meant for the temporary absence such as short term leave as suggested by the counsel for the petitioner. the language is consistent with section 3 of the act where the act does not oblige the government to appoint two members as the minimum strength of a commission. it may also be noted that an inquiry by the .....
Tag this Judgment!Court : Delhi
Decided on : May-05-1989
Reported in : 39(1989)DLT87; 1989(17)DRJ53; 1989RLR495
..... not. indeed, every such 'premises' and every such 'tenant' is equally and similarly governed by the various provisions like section 2(i). section 6, section 14(1) proviso (b), (c), (d),. (e). section 21 and section 25 of the act. that being so, we are unable to appreciate why a juristic entity would stand on a different footing for the purpose ..... residence ; and 'personal' and 'domestic' quality noted in the english cases is equally a feature of the word 'residence' in clause (h) of sub-section (1) of section 14 of the act. (7) in each of the three english cases, a company was tenant and the company sought protection from ejectment, on the plea that it was in ..... called the 'acquired property.' the respondent raised this as a ground to seek eviction of the appellant under clause (h) of the proviso to sub-section (1) of section 14 of the act. the appellant has pleaded in the written statement that it 'is using the premises presently as a guest house, and officers' club as also for holding .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-08-1989
Reported in : (1990)(45)ELT589TriDel
..... this is not a happy way of dealing with such a case. it may further be stated that since the breach of the provisions of section 55 and section 36 of the gold (control) act are not challenged before us by the appellant, we were not required to go further regarding the defence of the appellant as to whether the ..... manner or that the seized gold/gold ornaments were smuggled gold and the adjudicating authority has only found him guilty for violating the provisions of section 55(2) of the gold (control) act inasmuch as the seized gold/gold ornaments were not accounted for in the statutory accounts for which omission the appellant firm have advanced their own ..... new gold ornaments were given by shri kimti lal under a proper issue voucher stands established a lenient view be taken for contravening the provisions of section 55 of the gold (control) act.6. at the outset we may state that the adjudicating authority after stating the facts and arguments advanced by the defence in his findings confined .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-08-1989
Reported in : (1989)(24)LC658Tri(Delhi)
..... this is not a happy way of dealing with such a case. it may further be stated that since the breach of the provisions of section 55 and section 36 of the gold (control) act are not challenged before us by the appellant, we were not required to go further regarding the defence of the appellant as to whether the ..... manner or that the seized gold/gold ornaments were smuggled gold and the adjudicating authority has only found him guilty for violating the provisions of section 55(2) of the gold (control) act inasmuch as the seized gold/gold ornaments were not accounted for in the statutory accounts for which omission the appellant firm have advanced their own ..... new gold ornaments were given by shri kimti lal under a proper issue voucher stands established a lenient view be taken for contravening the provisions of section 55 of the gold (control) act.6. at the outset we may state that the adjudicating authority after stating the facts and arguments advanced by the defence in his findings confined .....
Tag this Judgment!Court : Delhi
Decided on : May-08-1989
Reported in : AIR1990Delhi75; 38(1989)DLT344; 1989(17)DRJ132; 1989RLR329
..... no loss' basis and that they may have to pay additional amount depending upon the ultimate determination of the cost of land by the respondents. the petitioners acted on this promise to their detriment. the amount which was demanded was paid by the petitioners and further expenditure has been incurred by them for the purposes of ..... the escalation of costs because of the government having had to pay enhanced compensation on account of the awards being made under the provisions of the land acquisition act. the letter of allotment or the lease deed did not say that the petitioners would have to pay such enhancement as may be determined by the respondents. ..... establishing educational institutions. the educational institutions which are proposed to be set up by them are unaided schools within the meaning of that expression in the delhi education act.3. the petitioners at various points of time, had applied to the delhi development authority for allotment of land. the land is to be allotted by the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-09-1989
Reported in : (1989)(43)ELT584TriDel
..... appellants that when the goods forming the pre-budget stock were manufactured, the same were not excisable goods, cannot be accepted. "excisable goods" is defined in section 2(d) of central excises and salt act, 1944 as follows - "(d) "excisable goods" means goods specified in the first schedule as being subject to a duty of excise and includes salt' ..... under the charging section 3 of the act, duty as specified in the first schedule is levied on all excisable goods. the first schedule to the act gives description of goods, which are excisable and the rate of duty. at the relevant time it is ..... and collection of excise duty on all excisable goods. produced or manufactured in india at the rate set forth schedule, thereby showing that excisable goods in the definition in the section refer only to the description of the goods in column (2) of the first schedule, and not to the rate of duty in column (3) of that schedule .....
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