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Vishwanath Khanna Vs. Chief Commissioner of Income-tax, Delhi-VIII

Court : Delhi

..... suit would be barred under the second principle laid by this court which we reproduce as under: "(2) where there is an express bar of the jurisdiction of the court, an examination of the scheme of the particular act to find the adequacy or the sufficiency of the remedies provided may be relevant but is not decisive to sustain the jurisdiction of the civil court. ..... section 20 is as under: "save as is provided in section 23, no assessment made and no order passed under this act of the rules made thereunder by the commissioner or any person appointed under section 3 to assist him shall be called into question in any civil court, and save as is provided in sections 21 and 22, no appeal or ..... claim was that in the computation of assessable income, effect had been given to a provision of the income-tax act, 1922 which in the submission of the plaintiff was ultra vires the legislature and that the assessment was, therefore, ..... in the present case, search and seizure were effected as per the provisions of the act, assets and documents seized and statement of babulal recorded under sub-section (4) of section 132 of the act wherein he admitted that the gold was acquired from his and his brother's undisclosed income which he was ..... of the proceedings before the income-tax officer and she could have also filed objection to the order made by the income- tax officer under section 132(5) of the act to the chief commissioner or commissioner under section (11) thereof which remedy she did not avail. .....

Collector of Central Excise Vs. U.P. State Sugar Corporation Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(29)ELT475TriDel

..... the draining out of molasses without satisfying the central excise officer that the excisable goods had become deteriorated is clearly ignoring the provisions of rule 49 of central excise rules which clearly lays down that proper officer of central excise may not demand duty due on any goods claimed by the manufacturer as unfit for consumption or for marketing subject to such ..... excise authorities can be called a violation of technical nature, consequently setting aside the demand of duty and reduction in penalty when the rule 49 permits remission of duty only when the manufacturer claim their goods as unfit for consumption or for marketing before the proper central excise officers and subject to other condition as may be ..... 18-12-1982 and 24-11-1983 is not a deliberate violation of the provisions of central excise rule 49 and law and in view of above whether it was proper for the cegat to reduce the penalty holding that there was no ..... and the circumstances of the case, the conditions of second proviso to rule 49(1) of the central excise rules, 1944 can be said to have been complied with. ..... molasses are unfit for marketing and consumption and in view of the specific provision to second proviso to rule 49(1), question of charging duty on such molasses would not arise. ..... court in that case was the validity of duty leviable on copper waste and scrap or whether any additional customs duty in terms of section 3(1) of the customs tariff act, 1975 was leviable on the imported brass scrap.4. .....

Collector of Central Excise Vs. U.P. State Sugar Corpn. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(11)LC539Tri(Delhi)

..... the draining out of molasses without satisfying the central excise officer that the excisable goods had become deteriorated is clearly ignoring the provisions of rule 49 of central excise rules which clearly lays down that proper officer of central excise may not demand duty due on any goods claimed by the manufacturer as unfit for consumption or for marketing subject to such ..... excise authorities can be called a violation of technical nature, consequently setting aside the demand of duty and reduction in penalty when the rule 49 permits remission of duty only when the manufacturer claim their goods as unfit for consumption or for marketing before the proper central excise officers and subject to other condition as may be ..... 18.12.1982 and 24.11.1983 is not a deliberate violation of the provisions of central excise rule 49 and law and in view of above whether it was proper for the cegat to reduce the penalty holding that there was no ..... the circumstances of the case, the conditions of second proviso to rule 49(i) of the central excise rules, 1944 can be said to have been complied with. ..... molasses are unfit for marketing and consumption and in view of the specific provision to second proviso to rule 49(1), question of charging duty on such molasses would not arise. ..... court in that case was the validity of duty leviable on copper waste and scrap or whether any additional customs duty in terms of section 3(1) of the customs tariff act, 1975 was leviable on the imported brass scrap.4. .....

Krishana Sahakari Sakhar Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)(55)ELT411TriDel

..... 73/90, dated 3-8-1990 of the meerut collectorate, which is reproduced below: "it has been brought to the notice that money credit under rule 57k is being denied to units who are manufacturing molasses, then alcohol and then chemicals within the same factory on the ground that there is no sale of either molasses or ethyl alcohol manufactured within the same ..... - in exercise of the powers conferred by rule 57k of the central excise rules, 1944 the central government hereby specifies - (a) the goods of the description mentioned in column (3) of the table hereto annexed and falling under the heading number or sub-heading number of the schedule to the central excise tariff act, 1985 (5 of 1986) indicated against such goods in column (2) of the said table as the finished excisable goods (hereinafter referred to as the final products), and the ethyl ..... alcohol used in the manufacture of such final products as the raw material, to which alone the provisions of section aaa of chapter v of the said rules shall apply; and (b) rs. ..... in such circumstances, it is to be held that the terms of the notification issued under rule 57k of the central excise rules are applicable to the appellants, herein. .....

Commr. of C. Ex. Vs. Hindustan Pharmaceuticals Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(95)ECC268

..... the issue before the larger bench is in respect of quantum of refund, under rule 173l of central excise rules, 1944, in respect of goods which were earlier cleared on payment of duty and, thereafter, received in the factory of the manufacturer and the same were cleared after re-processing/re-conditioning at nil rate of duty under the exemption ..... " the contention of the assessee is that as per the provisions of above mentioned rules, the amount of refund payable cannot be in excess of the duty, leviable as per tariff, on such goods ..... as it is not disputed by the revenue that duty is payable as per tariff rate and the goods were only exempted from payment of duty, therefore, as per the provisions of rule, manufacturer is entitled to refund the amount of duty payable as per tariff rate. ..... in view of the above decision we hold that the expression "payable" in proviso (iv) to rule 173l of the central excise rules, 1944 means that the duty actually paid. ..... the contention of the assessee is that as per the rule 173l(iv) the amount of refund "payable" in no case be in excess to the duty payable on such goods after being re-made, refined, re-conditioned ..... for ready reference the rule 173l of central excise rules is reproduced below : (iv) the amount of refund payable shall in no case be in excess of the duty payable on such goods after being remade, refined, reconditioned or subjected to any other similar process in the ..... the excise act, as noticed earlier, talks of levy and collection of duty .....

Mahabir Parsad Vs. Municipal Corporation of Delhi

Court : Delhi

Reported in : 43(1991)DLT717

..... ' (2) the short question which requires determination in this case is the interpretation of rule 44(j) of food adulteration rules, 1955, as it existed in 1976, which reads as under : 'notwithstanding the provisions of rule 43 no person shall either by himself or by any servant or agent sell dahi or curd prepared from raw and untreated milk/skimmed ..... the words 'raw and untreated' are most significant words used in this rule which have to be read in conjunction with the word milk/skimmed milk ..... as per the arguments of shri garg, learned counsel for the petitioner rule 44(j) is one consolidated piece and it cannot be dissected into various parts ..... according to him, the act which can be said to be in violation of this rule is the sale of dahi or curd prepared from raw and untreated milk or skimmed ..... .00 and in default to further undergo simple imprisonment of one month for violation of rule 44(j) of food adulteration rules, 1955 read with section 7(v) read with s. ..... the only prohibition which was there under rule 44(j) at that time was that no curd could be sold which was prepared from raw and untreated milk skimmed ..... according to the learned counsel, sale of 'dahi' or curd prepared from milk or skimmed milk if it is not raw and untreated does not come in violation of rule 44(j) which was in existence at the relevant time. ..... by the interpretation of this rule it cannot be taken that the sale of curd prepared from boiled and treated skimmed milk is prohibited, if it is sold branding it as .....

Jajmau Dyeing and Proofing Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1986)(8)LC553Tri(Delhi)

..... in this case, a show cause notice was issued to the appellants on 15-10-74 alleging that they had contravened the provisions of rules 174, 173-b, 173-c, 173-g, 52-a, 53, 9 and 173-f read with rule 173-q of the central excise rules, 1944 by processing 3,87,997.28 meters of canvas and duck cotton fabrics with the aid of power during the period 1-4-73 to 31-3-74 valued at rs.23,27,983.68 raise without applying for central excise licence, without submitting classification list ..... on the basis of these findings, the collector imposed a penalty of rs.50,000/- on the appellants under rule 173-q of the central excise rules and also directed them, under rule 9(2) ibid, to pay duty leviable on the aforesaid cotton fabrics processed and removed without payment of duty.collector left the exact amount of duty to be calculated by the assistant collector of central excise, kanpur which was to be intimated ..... show cause notice in the case of j.b.a.printing ink limited, was issued under rule 10 of the central excise rules which specifically laid down that the amount of duty should be quantified in the notice ..... the present case before us, the burden of proof that the appellants' processed canvas and duck fabrics with the aid of steam' without observing the provisions of central excise rules and removed the processed fabrics from the factory without payment of central excise duty has been clearly proved.the learned advocate further argued that statutory authority should act fairly and not arbitrarily. .....

Collector of Central Excise Vs. Eastern Chemofarb Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(14)ECC4

..... the collector (appeals) central excise, calcutta by his order dated 3-4-1983 held that the appellants request for retest of samples as per rule 56(4) of the central excise rules, 1944 should have been granted and then decision for approval of the classification list taken. ..... ." we do not think that a notification issued under rule 8 of central excise rules, 1944 - an indian law could be a subject matter of opinion of an expert as it would not fall under any of the heads set out in section 45 of the evidence act ..... . under section 45 of the act when the court has to form an opinion upon a point of foreign law, or of science or art or as to identity of handwriting or finger impressions, the opinions upon that point of persons specially skilled in these subjects are relevant facts ..... . the indian evidence act, 1872 though not in terms applicable to proceedings before tribunals, could be taken as a safe guide for evaluating such expert evidence ..... there is no dispute that the respondents manufacture fail under item 15a of the first schedule to central excises and salt act, 1944. .....

Dalmia Industries Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(39)ECC29

..... of skimmed milk powder and that of partially skimmed milk powder as appearing in indian standard specifications for milk powder issued by indian standard institution; and the prevention of food adulteration rules, 1955 under the prevention of food adulteration act and also taken into consideration the standards laid down for whole milk and partially skimmed milk powder by international standard of milk and milk products issued by joint venture of f.a.o./w.h.o. ..... authorities time and again, are attempting to distinguish the authorities of higher forum when the said rulings are very clear and to the point and such a trend has not been appreciated by higher ..... the appellants are also relying on the definition of the skimmed milk powder contained in the food adulteration act, 1954 which prescribes that skimmed milk powder should contain milk fat not more than 1.5% whereas partially skimmed milk powder should contain fat more than 1.5% ..... do not see any reason to differ from the ruling rendered by the punjab and haryana high court in the case of food specialities case (supra) as the said ruling covers the facts of the case in toto.applying the ruling, the impugned orders are set aside and the ..... they contended that the skimmed milk powder as understood in the trade and in the cet act, means completely skimmed milk powder which is different from partially skimmed milk powder and since the product of the appellants was also sweetened partially skimmed milk powder to which certain additives .....

Cce, Chandigarh Vs. M/S. Dogra Distilleries (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... following terms:- " the board may, of its own motion, call for and examine the record of any proceeding in which a collector of central excise as an adjudicating authority has passed any decision or order under this act for the purpose of satisfying itself as to the legality or propriety of any such decision or order and may, by order, direct such collector to apply to the appellate tribunal for the determination of such points arising out ..... the purpose of the present controversy, the legal fiction has been created by rule 9 c of the rules as under:- "rule 9 c - rules to apply to procurer - the provisions of these rules shall apply to a procurer of molasses as if such molasses has been ..... " in separate appeals, the revenue had pleaded that the constitutional validity of rule 7 a and rule 9 c of the central excise rules, 1944 (hereinafter referred to as the 'rules') inserted in the rules, vide notification no.6/97 ce (nt) dated 1.3.97, had been up-held and the leviability of duty on procurers of khandsari molasses for the manufacture of alcohol, has been confirmed by the jammu ..... (ii) the manufacturer does not avail credit of duty (under rule 57a of the central excise rules, 1944) paid on inputs used in or for the manufacture of the specified goods, the aggregate value of first clearances of which does not exceed rupees one hundred lakhs in ..... i find that it has very clearly been stated in the rule 7 a of ce rules, 1944, that the molasses procured by the appellants are treated as if .....