Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(43)ELT522TriDel
..... the captioned appeal was initially filed as a revision application before the central government which, under section 131-b of the customs act, 1962, has come as transferred proceedings to this tribunal for disposal as if it was an appeal filed before it.2. ..... referring to the opinion given by the director-general of technical development on a reference made by the ministry or finance, shri ranganathan submitted that the said opinion had no relevance to the present matter since it was on alkylated phenol resins and not on the product involved in the present matter which was butylated hydroxy toluene, an ..... in this connection, he relied on the decision of the patna high court reported in 1983 elt 17 and air 1977 sc 597. .....
Tag this Judgment!Court : Delhi
Reported in : (1985)45CTR(Del)319; [1985]154ITR478(Delhi)
..... to have been wrongly made and the income-tax officer shall, notwithstanding anything contained in this act, recompute in accordance with section 48 the capital gain arising from such transfer by taking the compensation or the consideration as enhanced or further enhanced, as the case may be, to be the full value of the consideration received or accruing as a result of ..... transfer of a capital asset, being transfer by way of compulsory acquisition under any law, or a transfer the consideration for which was determined or approved by the central government or the reserve bank of india, is computed under section 48 and the compensation for such acquisition or the consideration for such transfer is enhanced or further enhanced by the any court, tribunal or other authority, the computation or, as the case may be, computations made earlier shall be deemed ..... , thereforee, of opinion that if an aggrieved party whose land is acquired does not accept the offer made by the land acquisition officer in his award, he has a right to seek reference under section 18 for getting the question of the compensation determined by the court and it is on the amount thus determined judicially that the owner would be entitled to enforce that right for a particular sum. ..... legislature proposed amendments in the finance bill, 1978 ..... : [1977]108itr380(cal) , the question arose as to when income .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(16)ELT389TriDel
..... because of the commencement of manufacture of excisable goods not listed, or the intention of removal of non-excisable goods not listed or a change in the rate or rates of duty listed or "by reason of any amendment to the first schedule to the act, a change in the item number and sub-item", the assessee is to file a fresh list (sub-rule 4); (iv) when the dispute about the rate of duty has been finalised or for any other reasons ..... that while the principles laid down preclude the same authority from revising an earlier decision in assessment arbitrarily, it is still open for higher authorities to exercise their powers of revision or review under the act; (j) if no power of review of an approved classification list has been conferred on the "proper officer", either expressly or by necessary implication, it is not as if the revenue are stuck with it without any remedy ..... 35a(2), as it read at the material lime, or presently by way of an appeal to the collector (appeals) under section 35e(2); (k) further, while an approval for a classification list filed earlier can relate back to the date of filing the list, a modification in the classification list or in other words a subsequent revocation of an ..... mentioned by the assistant collector for the first time in his adjudication order dated 13-4-1977 (it was not mentioned in the undated show-cause notice received by the appellant on or about 12-2-1977) from 17-4-76 to 13-4-1977-the date of the order in original itself. ..... finance, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(15)ELT463TriDel
..... kota (hereinafter called the 'applicant') filed a revision application to the central government, ministry of finance, department of revenue, new delhi on 22-2-1978 and the same was transferred to this tribunal under section 35p of the central excises & salt act, 1944 and as such was treated as appeal.2. ..... regarding the mentioning of the collector of central excise, jaipur as a respondent instead of collector of central excise (appeals), new delhi, no prejudice would also be caused to the respondent as this amendment is only with respect to the procedural matter based on the jurisdiction.9. ..... no prejudice would be caused to the opposite party, if the applicant is allowed to amend the memorandum of appeal by specifically incorporating these legal aspects.8. ..... it is settled principle of law that the amendment in the pleadings should be allowed at any stage of the proceedings and even at the second appellate stage, if such amendments are necessary for the proper adjudication of the case and do not prejudice the interest of the opposite party.7. ..... these are important questions of law and, therefore, he be allowed to amend the revision application or be permitted to file a supplementary application.4. ..... jain, consultant moved an application for amendment of the pleadings under rules 3 and 11 of the customs, excise & gold (control) appellate tribunal (procedure) rules, 1982.3. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(16)ELT443TriDel
..... 285 it was contended that since molasses was not listed as a separate item under the schedule to the central excise act prior to the finance act of 1980, molasses manufactured prior to the date of notification was exempted. ..... but unfortunately for them, notification 233/77, dated 15-7-1977 was issued and hence the goods, though they were manufactured anterior to the period of the notification, were held to be liable for duty. ..... a combined reading of section 3 and rules 7, 9 and 9a settles beyond doubt that the point of time at which the goods are liable to duty would be the actual removal of the goods from the factory or warehouse and not the date of ..... according to them, the fabrics manufactured between 18-6-1977 and 14-7-1977 did not attract any duty in view of the notification 134/77, dated 18-6-1977. ..... there was a provisional classification on 7-7-1977 but the list was actually received on 13-7-1977. ..... 233/77, dated 15-7-1977. ..... they were unable to comply with them before 15-7-1977. ..... /77/14004, dated 2-9-1977. ..... further, it is well-settled that even a 'nil' assessment should be valid assessment for the purpose of the central excise act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(17)ELT368TriDel
..... finally decided that headlight covers, specially designed and meant for exclusive use in motor vehicles/ motor cycles/scooters/tractors fall under item 68 of the first schedule to the act; (ii) accordingly, the respondent was required to submit a revised classification list for approval together with proof of their optical properties and special design of the goods in question for use in motor ..... .14 (special excise duty) under rule 10 of the central excise rules for the period from 1-12-79 to 16-11-80 and under section 11a of the act for the period 17-11-80 to 30-4-81 was demanded to be paid; (i) in appeal against the aforesaid order, however, the ..... two questions that arise for consideration in this appeal by the revenue under section 35b (2) of the central excises and salt act, 1944 (hereinafter referred to as the act) are, if :- (a) headlight covers made of glass fall within item 23-a (4) of the first schedule to the act or are more appropriately classifiable under item 68 of the said schedule; (b) the proceedings initiated by the notice to show cause dated 15-5-81 read with corrigendum dated 22-2-82 demanding ..... mix up need not have occurred); (g) the aforesaid notice to show cause would appear to have been amended by a corrigendum dated 22 2-82 requiring the respondent to pay duty under rule 10 of the rules for ..... 329/77, dated 26-11-1977, for the purpose of equating the goods in question with glass and glassware for inclusion in item 23a(4), had been occasioned by an incorrect .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(19)ELT183TriDel
..... the manufacturer's literature at page 21 of the paper book would show that the sectional structure of the photo-sensitive nylon printing plate comprised of a base film (polyester), an adhesive and anti-halation layer, a layer of photosensitive nylon resin and finally a cover film of polyester. ..... 38.01/06 which the assessing officer would appear to have amended to read is 39.07; (ii) the appellants apparently did not protest against the assessment at the time of examination and classification of the goods; (iii) in the refund application; the appellants had not taken up the plea that the ..... as seen from the manufacturers' technical literature, the sectional structure is shown as having a cover and base film both made of polyester and two other layers in between, one described as "adhesive and anti-halation layer" and the other "photo-sensitive nylon resin layer". ..... it was only with the enactment of the finance bill, 1982 that complete alignment between the two tariff schedules came to be effected; (ii) at the material time, sub-item (2) of item 15a-cet did not directly flow sub-item (1); (iii) the assistant collector ..... under section 131-b of the customs act, 1962, has come as transferred proceedings to this tribunal for disposal as if it were an appeal filed before it.2. ..... the customs house assessed the goods to basic customs duty (the duty leviable with reference to the first schedule to the customs tariff act) under heading no. .....
Tag this Judgment!Court : Delhi
Reported in : (1984)42CTR(Del)188; [1986]157ITR822(Delhi)
..... next, it is also settled law that prior to the insertion of the explanationn to section 271(1)(c) of the act by the finance act, 1964, with effect from april 1, 1964, the burden to establish that the assessed had concealed particulars of his income or had furnished inaccurate particulars of such income lay on the revenue ..... the above said principle as laid down by the supreme court in that case applies with full force in the cases of penalties under section 271(1)(c) of the income-tax act, 1961, and this view has been consistently taken by the courts. ..... found to be a dealer as per the orissa sales tax act, whether, on the facts and circumstances of the case, penalty under section 12(5) of that act could still not be rightly levied on the appellant, i.e. ..... . in conclusion, we hold that no case for levy of penalty under section 271(1)(c) has been made out and we accordingly answer the question referred in the negative, ..... 3,41,000 levied under section 271(1)(c) of the income-tax act, 1961 ?' 3 ..... 000 on the assessed under section 271(1)(c) of the act. ..... income-tax officer in the meantime referred the case to the inspecting assistant commissioner for levy of penalty on the assessed under section 271(1)(c) of the act. ..... : 'whether, on the facts and in the circumstances of the case, it could be held in law that the assessed-company had concealed the particulars of its income or furnished inaccurate particulars of such income within the meaning of section 271(1)(c) in respect of which a penalty of rs. .....
Tag this Judgment!Court : Delhi
Reported in : [1984]147ITR624(Delhi)
..... it be begun or erected (d) in contravention of the terms of any sanction granted; or (e) when the sanction has lapsed; or (f) in contravention of any bye-law made under section 190; or, in the case of a building of which the erection has been deemed to be sanctioned under section 193(4) if it contravenes any scheme sanctioned under section 192; the committee may be notice to be delivered to the owner within six months from the completion of the building require the building to be altered in such ..... - should a building be begun or erected or re-erected - (a) without sanction as required by section 189(1); or (b) without notice as required by section 189(2); or (c) when sanction has been refused, the committee may be notice delivered to the owner within six months from the completion of the building require the building to be altered or demolished as it may be ..... if any assessed pays any penalty during the course of the carrying on of his business, he has acted in a manner which has rendered him liable to penalty, and hence, it cannot be claimed to be ..... at the outset, we may notice the provisions of the punjab municipal act, 1911, as extended to delhi (hereinafter referred to as 'the municipal act') which has been in force in new delhi since long and governs the building activities falling within the jurisdiction of the new delhi municipal committee (for short ..... 40 lakhs from the industrial finance corporation secured by a charge on its fixed assets and in that connection it spent a .....
Tag this Judgment!Court : Delhi
Reported in : [1984]80CompCas228(Delhi); 1984(1)Crimes886; 1984(7)DRJ1; 1984(24)ELT15(Del)
..... they were both detained with a view to preventing them from acting in any manner prejudicial to the augmentation of foreign exchange and as the appropriate authority was of the view that it was necessary to make orders in regard to them under section 3(1) of the aforesaid act. ..... mukhopadhyay, working as deputy secretary in the ministry of finance (department of revenue) at new delhi, and the other of shri b.s. ..... rao) working as additional secretary (anti smuggling) in the office of ministry of finance, department of revenue, at new delhi, was filed. ..... they were detained by virtue of orders passed regarding each one of them on may 7, 1983 for their detention without trial by invoking section 3(1) of the conservation of foreign exchange and prevention of smuggling activities act, 1974. .....
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