Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC1759DTri(Delhi)
..... the goods were imported prior to the introduction of a corelation during the licensing period april 1976 to march 1977 between the classification adopted for goods in the customs tariff schedule and the import trade control schedule.in the new import trade control policy schedule the revised classification of stereo flongs has been ..... aggrieved with this order the appellants filed a revision application before the central government which has been transferred to this tribunal under the provisions of section 131-b of the customs act, 1962 as if it were an appeal presented before it.2. ..... it cannot and does not serve as a guide for classifying goods under the customs tariff schedule which is a self-contained code with headings, chapter note's, section notes and rules of interpretation, all of which have legal force. ..... 48 01/21(1) of the 1st schedule to the cutoms tariff act, 1975 (hereinafter referred to as customs tariff schedule) and charged to customs duty at 100% ad val (basic duty) plug 20% ad val. .....
Tag this Judgment!Court : Delhi
Reported in : AIR1984Delhi116; [1985]57CompCas631(Delhi)
..... (4) where a defendant is added, the plaint shall, unless the court otherwise directs, be amended in such manner as may be necessary, and amended copies of the summons and of the plaint shall be served on the new defendant and, if the court thinks fit ..... any act done by any act done by any of them which would have been an act of the firm if done before the dissolution, until public notice is given of the dissolution : provided that the estate of a partner who dies, or who is adjudicated an insolvent, or of partner who, not having been known to the person dealing with the firm to be a partner, retires from the firm, is not liable under this section for acts done ..... , the plaintiffs and the defendant, approached the applicant for grant of loan facilities to finance certain packing credit commitments mentioned in the loan documents, the advance was in the nature of cash ..... (5) subject to the provisions of the indian limitation act, 1877, section 22, the proceedings as against any person added as defendant shall be deemed to have begun only on the ..... entered into a partnership in terms of a deed dated october 28, 1976/november 5, 1977, to carry on business under the name and style of 'tantra'. ..... (2) notices under sub-section (1) may be given ..... where, by the wrongful act or omission of partner acting in the ordinary course of the business of a firm, or with the authority of his partners, loss or injury is caused to any third party, or any penalty is incurred, the firm is liable thereforee to the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC894DTri(Delhi)
..... against it is nobody's case that any limitation question was involved or the claims were barred by limitation as stipulated under section 27 of the act.the basis for the claims was that the duty leviable on the imported goods could be 40% only as these were covered by the term "other embellishments for footwear" mentioned at sl. no. ..... aggarwal commercial corporation, bombay, hereinafter referred to as the importer, filed appeal before the tribunal under section 129-a of the customs act, 1962 on january 27, 1983 against the order dated 17th of january, 1983, passed by the collector of customs (appeals), bombay. ..... hira's case by reproducing the same : "this is a revision application to the government of india under section 131 of the customs act, 1962 (as then applicable) which, in accordance with section 131b(2) ibid is to be proceeded with as if it were an appeal filed before the tribunal. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC659DTri(Delhi)
..... we are fortified in the above view by the explanation to rule 49 of the central excise rules (which explanation, by virtue of section 51 of the finance act, 1982, was applicable at the material time), according to which excisable goods which are consumed or utilised in a factory for the manufacture of any other commodity shall be deemed to have been removed from such factory immediately ..... this is a revision application to the government of india, which under section 35p(2) of the central excises and salt act, 1944 is to be proceeded with, as if it were an appeal filed before this tribunal.2. ..... this obviously is not correct because the notification in question itself fixes different values for chlorine in liquid and chlorine in gaseous form and such values are permissible under sub-section (3) of section 3 of the central excises & salt act, 1944.6. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1983)5ITD375(Delhi)
..... on a bare perusal of section 107a, which has been introduced by the finance act, 1964 with effect from 1-4-1964, it is clear that an executive remedy is provided to a company for a reduction in the amount of minimum distribution ..... (appeals) did not dispute the facts nor is there any dispute about the same but he rejected the assessee's plea on a very small ground based on the provisions of section 107a of the act.according to the commissioner (appeals) with the insertion of section 107a with effect from 1-4-1964 the concept of smallness of profits would not include expenditure for future development.5. mr. ..... nobody can for a moment say that once, a company goes to the board under section 107a further argument based on enlarged scope of concept of smallness of profit which includes future development ..... obviously, therefore, the amount declared is not in conformity with the provisions of section 104 but the assessee pleaded that in view of certain facts, which we will deal with presently, the dividends were not declared beyond the ..... [1977] 106 itr 976.the learned departmental representative, on the other hand, pointed out that in view of the language of section 104, which mentions that it is operative subject to the provisions of section 107a, the latter section should prevail and the judicial pronouncements enlarging the scope of concept of smallness of profits no longer represent the correct view on ..... from the haryana financial corporation in the calendar years 1976 and 1977. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC1413DTri(Delhi)
..... 2596-ce-76, dated 26-11-1976 passed by the appellate collector of central excise, delhi.the revision application, having been transferred to the tribunal as appeal under section 35p (2) of the central excises and salt act, hereinafter referred as the act, is being disposed of as such.2. ..... m/s keshoraipatan sahakari sugar mills limited, a government managed sugar unit, hereinafter referred as the company, filed a revision application dated 29th of december, 1976, to the government of india, ministry of finance, against the order in appeal no. ..... , dated 4th october, 1973 as amended by notification no. 78/74-c.e. ..... , dated 4th october, 1973 as subsequently amended by notification no. 78/74-c.e. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC819DTri(Delhi)
..... , as "machine" instead of as "machines" was a slip up and the same had been rectified by the government by an amending notification providing clearly that any one single automatic machine could perform only one or more of the aforesaid functions. ..... we find also that section 13 of the general clauses act, 1897 provides that in all central acts and regulations, unless there is anything repugnant in the subject or context, words in the singular shall include the plural, and vice-versa. ..... in the light of this, the appellants urged that the subsequent amendment may be treated as clarificatory and the benefit thereof should be given to them or the original entry 58 should be construed in a manner so as to give a reasonable meaning.3. ..... at the time the importation of the three machines was made by united electrical industries, the entry had not been amended and the machines were not entitled to the exemption. ..... to extend an exemption because of the subsequent amendment would not be permissible because an exemption notification must be read strictly. ..... nor can an amending notification be given retrospective effect in order to cover or rectify a defect of the amended notification. ..... the government, therefore, amended the notification so that it could cover any automatic machine which performs all or any of the functions. ..... 118/80, dated 19-6-80 has been amended vide notification no. ..... 58 of ministry of finance notification no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC1356DTri(Delhi)
..... 89/79, the expression 'factory' has been assigned the meaning given to it in the factories act, it would not be possible to treat the expression 'industrial unit' as of synonymous with the ..... considered the submissions made on behalf of the appellants and we have meticulously perused the papers, including the certificate of incorporation under the companies act made available by the appellant in pursuance of our directive. ..... of the assistant collector in interpreting the term 'industrial unit' against the language used in the notification, that the assistant collector has not taken into consideration the opinion 6f the ministry of finance in their letter f.no. 93/33/77. cx. ..... strenously argued that the fact that there is a single assessment of sales tax and income tax and the fact that there is one company as evidenced by the certificate of incorporation under the companies act, would not in any way alter the position of the exemption allowable under the central excises and salt act by virtue of notification no. ..... be separate units for the purposes of central excise.another important question that would be relevant for decision in the present appeal is whether the five factories are separately registered companies under the companies act and whether the said five units are separate assessees for the purposes of sales tax and the nature of assessment under the income-tax act. ..... also sales tax for the relevant period) as well as the certificate of incorporation under the companies act.5. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1985Delhi151
..... in all legislations extending to the union territory of delhi, central government is not equal to the administrator, firstly, because the definition in section 2(8) of the general clauses act is an inclusive one, secondly, because it has to be read subject to the context, and thirdly, because the administrator in order to act for the president can only do so within the scope of the authority given to him hence, the need for conferment of authority on ..... it is urged that it is so because, (1) the parliament while giving the powers to the central government to appoint controllers under section 35 of the act, purported to provide by law made within the opening condition in article 239 that none other than the president himself shall exercise those powers and, thereforee, ..... kanwal inder cannot continue the proceedings because (1) the act does not provide as section 8 of the industrial disputes act does, that the succeeding controller can continue the proceedings, ( 2) she ..... the works & housing (ministry) no doubt is concerned with the legislative and executive functions with respect to the act, but the works' housing ministry cannot appointed a lieutenant governor nor can it define the extent of the ..... home ministry notification dated 12-4-1977 with the designation of a ..... ram parkash, : [1977]3scr60 there are yet several decisions of the supreme court in which an eviction order based upon compromise was successfully challenged in execution as without jurisdiction because there was .....
Tag this Judgment!Court : Delhi
Reported in : ILR1983Delhi512; [1985]151ITR93(Delhi)
..... the finance act of 1968 amended the quantum of penalty that was imposable in cases ..... of law referred to this court is in the following terms : 'whether the tribunal was right in law in holding that the provisions of section 271(1)(c), before their amendment as and from april 1, 1968, were only applicable in the instant case ?' 8. ..... the return filed in the original assessment proceedings will alone be relevant, distinguished the case of revised returns and observed, following amjad ali nazir ali : [1977]110itr419(all) , that, where the revised return is a valid return, the penalty will be with reference to it but not otherwise. ..... instead of repeating, over and over again, the formula 'conceals or furnishes inaccurate particulars of income' used in the section or referring specifically to all the situations covered by these words read with the several explanationns. 14. ..... of law referred to us in this reference reads as follows : 'whether, on the facts and in the circumstances of the case, the tribunal was right in holding that minimum penalty under section 271(1)(c) of the income-tax act, 1961, would be livable under the law prior to 1-4-1968 ?' 9. ..... section 274(2) was amended to provide that the iac will be the authority to levy the penalty in cases where the amount of income in respect of which concealment was alleged exceeded the sum ..... prima facie, the language of this sub-section is so wide as to cover practically any second return filed before the assessment is made and within the .....
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