Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: delhi Year: 2003 Page 15 of about 294 results (0.074 seconds)

Gas Authority of India Ltd. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(170)ELT75TriDel

..... ; that they are in any case not manufacturing lean gas.3.3. finally, the learned advocate submitted that the extended period of limitation under section 11a(1) of the central excise act cannot be invoked as the department was fully aware of the facts which is evident from the registration certificates issued to them; that it is ..... notice; that annual report being a published document, the desired information was known to the department; that penalty under section 11ac of the central excise act is not imposable prior to 28-9-1996 as this section was not in statute book prior to this date; that confiscation of plant and machinery is invokable only when the ..... the common issue involved is whether natural gas liquid (ngl) is marketable and whether it is classifiable under heading 27.10 of the schedule to the central excise tariff act or under heading no. 27.09/27.11 of the tariff.2. sh. v. lakshmikumaran, learned advocate, mentioned that the appellants manufacture liquefied petroleum gas (lpg) .....

Ashok Country Resort Vs. Divisional Manager, New India Assurance Co. L ...

Court : Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

..... by the ops within sixty days from the date of receipt of the order, failing which the complainant would be at liberty to file an application under sections 25/27 of the act as the complainant may be advised for the implementation of this order. the above complaint, filed by the complainant, stands disposed of in above terms. ..... is stated on behalf of the ops that on 1st june, 1994 a report was received by the ops regarding an incident of fire in the engineering/electrical section of the complainant and a request was made by the complainant to depute some one to survey the damage. it is stated that accordingly messrs. a.k. ..... lokeshwar prasad, president: 1. the complainant, ashok country resort, through its promoter, shri r.n. sahni, has filed the present complaint under section 17 of the consumer protection act, 1986 (hereinafter referred to as the act), against the above said opposite parties (for short ops) averring (sic.) kapashera, new delhi, for rs. 4.90 crores, vide policy bearing no. .....

Ambrish Jalswal Vs. Astt. Cit

Court : Delhi

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 .....

Deputy Director of Income Tax Vs. Vishwa Hindu Parishad

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2003)81TTJ(Delhi)571

..... return dt. 12th march, 1996, which is after the date when the ao passed the order. the appellant has also filed audit report as prescribed under section 12a(b) of the it act. of course this was not before the ao but even as per the original return the appellant was not having any excess of income over expenditure which could ..... the appellant has been allowed, cannot be confirmed. the addition made is deleted. as a consequence, there will be liability of interest under sections 234a and 234b and penal proceeding under section 271(1)(c) of the it act. in the result, the appeal is partly allowed. the appellant gets a relief of rs. 55,37,890 along with consequential relief with ..... fund. the corpus fund has been corning for the earlier years and as per the provision of sections 12 and 11(1)(a) of the it act it is a capital receipt. the appellant has not contravened the provision of section 11(5) or section 13. even if for the sake of arguments it were accepted that it was involved directly or .....

Chawla Techno Construct Ltd. Vs. D.C.i.T.

Court : Income Tax Appellate Tribunal ITAT Delhi

..... concepts i.e., the reason to believe and the escapement of income. the scope of the escapement of income has already been enlarged due to insertion of explanations to section 147. clause c of explanation 2 provides that where the income chargeable to tax has been under assessed, or such income has made the subject excessive relief or excessive ..... perused the decisions relied on by the learned counsel.both these decisions related to the information u/s 147(b) of the act for the un-amended period. it was held in those cases that as the amendment to the section was brought subsequently but with retrospective effect. this will not amount to information u/s 147(b) of the ..... act. but as the facts in the instant case are different, the reliance on the case laws by the learned counsel is not justified. .....

Saran Automobiles (P) Ltd. Vs. Asstt. Cit

Court : Delhi

Reported in : (2004)91TTJ(Del)1088

..... which is absolutely unfair and unwarranted in view of the above-mentioned facts and circumstances. he, has further contended that how the addition could be made under section 69 of the act while the proper opportunity has not been given to the assessed to explain the investment made in the construction of the garage. he has relied on the order ..... of the commissioner (appeals) in confirming the addition of rs. 1,07,000 which is 50 per cert of total addition of rs. 2,13,770 under section 69 of the act made by the assistant commissioner, circle-i, meerut, as it was found that the dvo's valuation report was incorrect. it has been observed by the assessing ..... ), meerut order dated 26-7-1999, is not just and fair.2. that the learned commissioner (appeals) should have deleted the total addition of rs. 2,13,770 under section 69 made by the learned assistant commissioner, circle-i, meerut, as it was found that the dvo's valuation report was incorrect.3. that the learned commissioner (appeals), meerut .....

Modesto Corpn. and ors. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(89)ECC656

..... pointed out that the photocopiers etc. purportedly purchased and resold by the appellant were not notified goods.imposition of penalty in the present case under section 112 of the customs act is on the ground that appellant acquired possession of goods and engaged in their selling. however, there is no evidence forthcoming to show that the ..... submitted that the quantities and value involved are negligible and in respect of such quantities for personal consumption, evidence regarding legal acquisition is not required under section 11a of customs act, 1962. the appellant has also relied on the decision of this tribunal in the case of tapan ch. sen rai and ors. v. c.c ..... 117 of the impugned order. these paragraphs are reproduced below for discussion of the case: "114. shri k.k. arya in his statement under section 108 of the customs act, 1962, inter alia stated that the signatures on the exemption certificate on which the said consignment on the disguise of diplomatic goods were cleared from .....

Dharampal Premchand Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(156)ELT487TriDel

..... statute and decision of the tribunal in the case of modi zerox ltd. - 1989 (40) e.l.t. 481.5. a perusal of the legal provisions contained in section 4 of central excise act and central excise (valuation) rules, 1975 [6(a)] make it clear that assessment at retail price is not contemplated in law.assessable value shall either be the whole ..... granted to the buyers in such cases, while the appellants contend that assessment at retail price is totally contrary to the provisions of section 4 of the central excise act and central excise (valuation) rules, 1975. they point out that section 4(1)(a) stipulates that normal whole sale price shall constitute assessable value. further, central excise valuation rules, 1975 provide [rule 6 .....

Harjeev Aggarwal Vs. Joint Cit

Court : Delhi

Reported in : (2004)89TTJ(Del)187

..... the assessed was rescinded with effect from 16th april, 1999, i.e., about two months after the date of the search and seizure operation under section 132 of the act. that the assessed's normally made confessions during the search and seizure and survey operations and such confessions about the undisclosed income during the course ..... senior departmental representative, strongly supported the order of the learned commissioner (appeals). according to her, shri arvind seth was subjected to search and seizure operation under section 132 of the act. on the basis of the information collected by the investigation wing, it was found that a property deal had been made to sell property no. 104 ..... appeared for the assessed and submitted that the revenue has grossly erred in initiating the proceedings under chapter xiv-b of the income tax act. according to him the search under section 132(1) was conducted at the premises of shri arvind seth on 1-2-1999 and thereafter a similar search was conducted in the .....

Ralson (India) Ltd., Metro Tyres Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(89)ECC124

..... nature of arguments against the grounds of these appeals as well as in support of the impugned order. these are not cross-objections contemplated under sub-section (4) of section 35-b of the central excise act.3. in the remand order passed by this tribunal, there was a direction for draw of samples of compounded rubber from the three factories for analysis .....