Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT297TriDel
..... into consideration the facts and circumstances and the board's order-in-appeal dated 28-4-1982 (which is the impugned order before us) that there being no contumacious conduct attributable to the appellants as contemplated under proviso to section 11a of the central excises and salt act, only the normal period of six months for issuing show cause notice was available for the purpose of recovery of the duty which escaped assessment and duty. ..... well recognised rule of construction that the legislature docs not intend to make a substantial alteration in the law beyond what it explicitly declares either in express words or by clear implication and that the general words of the act are not to be so construed as to alter the previous policy of the law, unless no sense or meaning can be applied to those words consistently with the intention of preserving the existing policy untouched.citing a few supreme court ..... dated 13-6-1962 which is not the notification before us, we have to consider the question in the light of the definition of "manufacture" in section 2(f) of the act and the tariff item 19-1 as they stand amended with retrospective effect and come to a finding on the question. ..... (b) of the cet during the period from 12-5-1981 to 19-9-1981 without payment of duty by availing of exemption under central excise notifications nos 230/77 and 231/77 both dated 15-7-1977, although they were not entiled to such exemption because they had a calendering plan? ..... and 231 both dated 15-7-1977. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1995Delhi49
..... the andhra pradesh prohibition of cow slaughter and animals preservation act, 1977 in section 5 and 6 stipulates a minimum age of 3 years in respect of calf, irrespective ..... the committee thereforee suggests that the norms as laid down in sections 5 & 6 of the andhra pradesh prohibition of cow slaughter and animals preservation act, 1977 should be immediately implemented in the case of calves.as regarding sheep/goat the committee suggests a minimum age of 18 months, because a young lamb kid at the age of 6 weeks (present minimum prescribed limit) weighs only ..... or a liquid, which when so heated is, either alone or in combination with the contents of the drain, dangerous, or the cause of a nuisance, or prejudicial to health, or(c) any dangerous petroleum (2) in this section, the expression 'dangerous petroleum'' has the same meaning as in the petroleum act, 1934 (30 of 1934).section 242 application by owners and occupiers to drain into municipal drains, (1) subject to such conditions as may be prescribed by bye laws made in this behalf the owner or occupier of any premises ..... of an offence in respect of any contravention of any provision of these regulations (including any person convicted of an offence by virtue of the provisions of section 44(1) of the magistrate's court act 1980 (a) is the holder of a license granted under section 1 of the act in respect of the premises where the offence was committed, the court may, in addition to any other punishment, cancel the license.38. .....
Tag this Judgment!Court : Delhi
Reported in : [1984]8ITD601(Delhi)
..... was on the recommendation of the wanchoo committee that sub-section (1a) was inserted in section 244 by the taxation laws (amendment) act, 1975, with effect from 1-10-1975. ..... assessed one who paid the tax in advance, and the one who pays it in pursuance of the initial assessment, will be equally placed, with the small difference that the former, apart from section 214(2), will get interest only till the date of the revised regular assessment while the later will get it up to the date of refund. ..... the time of the completion of the assessment, there was no occasion to consider the allowance of interest under section 214 of the income-tax act, 1961 (the act) to the assessed as the advance tax paid was not sufficient to cover the demand raised by the ito ..... to the ratio of the decision of the delhi high court in national agricultural co-operative marketing federation of india ltd.s case (supra), we hold that interest under section 214 has rightly been allowed by the commissioner (appeals) up to the date of grant of refund as a result of the passing of the appellate order.15. ..... a new provision introduced by the finance act of 1975. ..... cit : [1977]110itr289(all) and have further referred to the decision of the delhi high court in the case of national agricultural co-operative marketing federation of ..... cit : [1977]106itr38(cal) and general fibre dealers ltd ..... accountant member - this is a departmental appeal against the order of the commissioner (appeals) and relates to the assessment year 1977-78. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT657TriDel
..... this is a revision petition filed before the government of india (now transferred to this tribunal under section 35p of the central excises and salt act, 1944) against order-in-appeal no. ..... applying these principles of law to the facts of the present case before us, grinding of 'soap stone' into 'soap stone powder' of required mesh amounts to manufacturing process as defined under section 2(f) of the central excises and salt act, 1944. ..... 176/77-ce, dated 18-6-1977 to take into account only the job charges to determine the total turnover. ..... 176/77-ce, dated 18-6-1977 and, therefore, they are exempt under this notification is also not tenable. ..... 176/77-ce, dated 18-6-1977.notification no. ..... admittedly, the total turnover was more than 30 lakhs from both the units of the appellants during the relevant period and as such the appellants are not entitled to the exemption notification no.176/77-ce, dated 18-6-1977.14. ..... 176/77-ce, dated 18-6-1977. ..... 176/77-ce dated 18-6-1977. .....
Tag this Judgment!Court : Delhi
Reported in : [1986]60CompCas545(Delhi)
..... shri krishna lal kochar [1980] 17 dlt 528, observed that it is discretionary with the court under section 155 to refuse to go into the question of fact and feels that it is a matter to be decided in regular suit, but that does not mean that there is an automatic bar to the relief being given under section 155 simply because one of the parties chooses to raise a defense and call it a complicated one, ..... the reliefs which the petitioners have sought in this petition under section 155 of the companies act are as under : '(a) transmission of 167 shares of late shri som parkash ..... however, when the present petition under section 155 of the companies act became almost mature for decision, it has been suddenly realised that under the hindu succession act, mother was as well an equal heir ..... shobha chutani in her application under order 1, rule 10 and section 151 of the code of civil procedure read with rule 6 of the companies (court) rules is being exploited as a cover up by the respondents like the proverbial catching of a straw by a drowning man ..... this petition moved under section 155 of the companies act, 1956, for rectification of the register of membership of the respondent company, namely ..... 6 to 8 be declared null and void; (d) petitioners may be awarded damages for the wrongful acts of the respondents; (e) such other order or orders may be passed as may be deemed just and proper; and (f) costs of ..... of finance dated january 28, 1960 (vide page 298 of the guide to the companies act by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(19)ELT265TriDel
..... he also argued that there was no clandestine removal.according to him sections 11a and 11b are independent provisions and the removal was prior to the amendment passed under the finance act, 1982. ..... though the requirement of removal for captive consumption was introduced under the finance act of 1982, in the present case their levy would be attracted under rule 9(1) ..... he drew our attention to the provision regard0 ing seizures under section 12 of the central excise act which incorporated-the relevant provisions of sea customs act including section 110 of the customs act, and argued that the items fitted in the cold storage could never be construed as movables.4 ..... the term goods has been defined under section 2(22) of the customs act as including any other kind of movable property ..... it is well settled that the amendment made in rules 9 and 49 of the central excise rules by the notification of the govt ..... dated 22-9-1982 contains an explanation whereby it is declared that no action or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force. ..... under section 6 of the central excises and salt act any product manufactured would be liable for ..... of course, the amendment has been upheld (1980 ..... the limitation prescribed under sections 11a and 11b will, not be ..... section 3 of the central excises and salt act contemplate levy of duty of excisable goods produced or ..... the show cause notice was issued on 4-8-1977. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)LC494Tri(Delhi)
..... we also find that after rendering of the decision of the hon'ble allahabad high court, rule 9 and rule 49 of the central excise rules have been amended by the notification of the government of india in the ministry of finance (department of revenue) g.s.r. ..... the retrospective effect of the amendment was pursuant to the finance bill of 1982. ..... but as rightly pointed out by shri lakshmikumaran, the amendment of rule 9 and rule 49 were approved by parliament. ..... even otherwise, rule 9 has been amended and excisable goods manufactured in any place utilised as such should be deemed to have been removed.admittedly, no intimation was given to the concerned authorities before the removal of the goods. ..... bhattacharya also urged that the amendment of rule 9 retrospectively would be invalid. ..... the show cause notice has been issued on 4-7-1976 prior to the amendment of rule 10. ..... 250/- for contravention of the provisions of the act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(26)ELT631TriDel
..... this appeal had been originally preferred as a revision petition to the government and had been 'transferred to this tribunal under section 35-p of the central excises & salt act, and is being disposed of as an appeal under this order.2. ..... into existence in 1974 only whereas auto life rubber industries as also raman rubber (india) had come into existence much earlier and hence, the conclusion that the appellant had participated in the unlawful act of bringing into existence a bogus firm to assist auto life rubber industries, cannot be supported. ..... the case against the appellant appears to have been rested on he basis of section 2(f) (iv) of the central excises and salt act. ..... we, therefore, hold that contravention of rule 173-q of the central excise rules or any other provision of the central excises & salt act has not been brought home to the appellant. ..... on 21.1.1977 central excise officers visited the premises of a firm by name, auto life rubber industries and an associate thereof by name, raman rubber (india) and noticed that these firms had been engaged in the manufacture of rubber ..... it was, therefore, contended that the appellant had not contravened any of the provisions of the central excises & salt act. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1984)9ITD224(Delhi)
..... ) held that section 40(c) of the income-tax act, 1961 ('the act') was applicable in the case of directors and, therefore, only the overall limits of ..... section 40(a)(v) was omitted by the finance ..... [1981] 128 itr 633 held that section 40a had an overriding effect in the computation of income under the head 'profits and gains of business or profession' and that the function of the first proviso to section 40a(5)(a) was to carve out a separate field for its operation and, that the headwise upper limit of permissible expenditure on salary and perquisites was not applicable to employee ..... (supra) dealt with the limit specified under section 40(a)(v) and section 40a(5) and did not deal with the provisions of section 40(c) in contradistinction to section 40a(5). ..... the kerala high court held that section 40a(5) was applicable after 1-4-1972.there is no discussion regarding ceiling ..... 2) act, 1971, with effect from 1-4-1972 and section 40a(5) covered the same subject-matter as it came into effect from 1-4-1972, when section 40(a)(v) ..... there is no discussion regarding the overall ceiling under first proviso to section 40a(5) and individual ceiling of salary and perquisites under section 40a(5)(c) as mentioned above. ..... court rejected the special leave petition against the said judgment on the question whether the managing director as an employee and whether the salary paid to him was subject to limits imposed under section 40a(5)--[1982] 137 itr 13 (st.).9. ..... later section was omitted by the finance (no. .....
Tag this Judgment!Court : Delhi
Reported in : 26(1984)DLT227
..... delivered to him at an earlier date and got a receipt, but the cheque was dishonoured, it was held that the receipt was not a valuable security within the meaning of section 30, and the accused was not guilty of cheating and that the remedy of the complainant lay in a civil court for breach of contract. ..... the ratio of this decision appears to have been derived from the definition of the word 'cheating' stated in section 415 of the indian penal code, 1860 which read as follows : section 415: 'whoever,by deceiving any person, fraudulently or dishonestly induces the person so deceived to deliver any property to any person, or to consent that any person shall retain any property, or intentionally induces the person so ..... statya deo tripathi : 1980crilj822 a hire-purchase agreement was entered into between the complainant and the finance-corporation accused ; the loan was payable in monthly installments and according to the agreement, on default of any one installment the financier had the right to terminate hire- ..... deceived to do or omit to do anything which he would not do or omit if he were not so deceived, and which act or omission causes or is likely to cause damage or harm to that person .....
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