Court : Delhi
Decided on : Jan-09-2002
Reported in : 98(2002)DLT3; 2002(82)ECC791
..... as follows:'on 10.2.95 at about 3.40 p.m. si tarkeshwar singh was on patrolling duty in main bazar, paharganj. he received a secret information that one nepali often comes to diamond cafe to sell charas and at that time also he was standing outside the diamond cafe waiting for some customer and that he is in possession .....
Tag this Judgment!Court : Delhi
Decided on : Jan-10-2002
Reported in : 2002IIAD(Delhi)149; AIR2002Delhi255; 2002(1)ARBLR610(Delhi); 96(2002)DLT515
J.D. Kapoor, J.1. This is an International Award. It was made and published on 24th September, 1997. By virtue of the award, the plaintiffs Thyssen Stahlunion GmbH (in short 'ISU') are entitled to the following sums:- 'a) US $ 2,184,079.91 being the damages awarded to the plaintiffs for the first and the second lot. b) US $ 424,813.85 being the interest awarded for the two lots till the date of the award.c) US # 500,000 being legal costs awarded under the award. d) USD 50,000 being costs of the arbitration awarded under the award. e) For the interest at the same rate as in the award from the date of the award till realization.' 2. Defendant - Steel Authority of India Limited (in short SAIL) has assailed the award almost in entirety. 3. Disputes between the parties arose out of two contracts, one of which was admittedly a concluded contract against which supplies were made. It is dated 4.3.1994 which was subsequently amended on 12.5.1994 (hereinafter referred as 'amendment'). Another is...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-15-2002
Reported in : (2002)(141)ELT826TriDel
1. This appeal has been filed by the appellant against the impugned order-in-original dated 8-9-2000 vide which the Commissioner has imposed penalty of Rs. 1 lakh on him, through the impugned order.2. The appellant was a driver on Truck No. MP-23 D/7893 on 3-4-1998 when the said truck was intercepted on Jaipur-Delhi National Highway by the DRI Officers. There were two other occupants in the truck. The appellant along with the two occupants was brought to the DRI Office of Nepal Division. The goods loaded in the truck were examined and that examination resulted in the recovery of ball bearings, cosmetics, rechargeable NI-CD (Nickel Cadmium) Pencil batteries etc. of foreign origin. The present appellant admitted his involvement in the smuggling of the goods, in his statement. The other persons also did not contest their liability. The Commissioner through the impugned order directed absolute confiscation of the goods valued at Rs. 82,96,900/- and also of the truck of the appellant. The ...
Tag this Judgment!Court : Delhi
Decided on : Jan-24-2002
Reported in : 2002IIIAD(Delhi)618; 2002CriLJ3393
Khan, J. 1. Petitioner complains that his daughter Bhagwati @ Lali was missing since 27.10.1999 and he suspected on Babu Afroz (R-6) to have taken her away. Though FIR No. 898/99 was registered under Section 363 but without any result. He now wants the investigation of this FIR to be handed over to CBI. 2. Counter filed on behalf of Respondents details out the steps taken by the police in the matter. It is submitted that accused Afroz was declared a proclaimed offender and a challan was presented against him which was pending. A raid was also conducted on one Zenual of Village Hasan Pur who had confirmed that Babu Afroz and Bhagwati @ Lali were living as husband and wife and working in Virat Nagar (Nepal) near Indo-Nepal Border. Efforts were on to locate the couple and to bring them to book. 3. In view of this, nothing survives in this petition which is dismissed. Respondents are, however, directed to take requisite follow-up action in the matter under law and to intimate the result to...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-28-2002
Reported in : (2002)(141)ELT471TriDel
1. The brief facts of the case are that on 19-9-97, the Customs Officers of Nautanwa intercepted two person from a Roadways bus at Moila. On enquiry they disclosed their identity as S/Shri Harishankar Raikwad and Ravi Kumar Verma both resident of Jhansi. Both the persons were brought to the Customs Office, Nautanwa and they defecated from their rectums 7 gold pieces each of foreign origin weighing 1633 grams.The gold was totally valued at Rs. 7,28,000/- and was of 24 carat purity. Shri Ravi Kumar Verma in his statement dated 19-7-97 stated that he had brought the said gold from Nepal and same was handed over to one Shri Kallu Kamaria alias Kailash Babu Agarwal who had given the dollars. He stated that he was involved in the smuggling of gold for the commission of Rs. 1,000/-. In a separate statement recorded from Shri Harishankar Raikwad, he confirmed the disclosures made by Shri Ravi Kumar Verma. Accordingly, the proceedings were initi-tated and all the three named persons were issue...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-05-2002
Reported in : (2002)(81)ECC428
1. The issue involved in these two appeals filed by M/s. A.C.C. Ltd. & M/s. Naveen Projects Ltd. is whether Belt Conveyor System installed in the factory premises of M/s. A.C.C. Ltd. is leviable to Central Excise duty.2. Shri B.L. Narasimhan, learned Advocate, submitted that M/s. Naveen Projects Ltd. (NPL) are engaged in the manufacture of Conveyors; that M/s, A.C.C. Ltd. placed an order for erection and commissioning of 16 Belt Conveyors for material handling at Bilaspur (H.P.); that NPL manufactured the Belt Conveyor and other parts of Conveyors in their factory at Ghaziabad which were cleared on payment of appropriate excise duty; that they procured the other items from other manufacturers and got them supplied directly to the site of A.C.C.; that with the help of these items they fabricated, erected and commissioned the Conveyor System and material handling facilities like gantry with walk-way, railings, structural supports, transfer towers, etc.; that the Conveyor System incl...
Tag this Judgment!Court : Delhi
Decided on : Feb-21-2002
Reported in : 2002VAD(Delhi)148; 97(2002)DLT756; 2003(1)SLJ111b(Delhi)
S.B. Sinha, C.J.1.The petitioner in this case was a Gunner working in the office of respondent No.3. He proceeded on 36 days's annual leave from 26 th January 1992 to 3rd March 1993. The said leave was allegedly sanctioned by the respondent No.3. Allegedly, while availing the said leave, he fell into a 'Khud' in his village on 26 the February 1992, as a consequence whereof, he sustained contusion in his right leg. He was taken to the nearby doctor at Thural, Himachal Pradesh and he was under his treatment from 26 the February 1992 to 9 the March 1992. He allegedly was admitted to the Government Medical College at Thural wherein also he remained under treatment from 10 th March 1992 to 15 th 1992. A purported information to the said effect was sent tot he Commanding Officer of the Unit of the petitioner. The petitioner rejoined his duties on 23rd April 1992 and produced his medical certificate. On 25th April 1992, he was informed that he would be tried by a Summary Court Martial.The cha...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Mar-13-2002
Reported in : (2002)81ITD160(Delhi)
1. The appeal has been filed by the assessee against the order of the CIT(A), dt 29th Dec., 1998, pertaining to asst. yr. 1994-95. The first ground of appeal relates to deduction under Section 80-O of the Act.2. The assessee-company provides professional services in the field of medicines. It is headed by Dr. N.P.S. Chawla and Dr. (Miss) Devjit Kinberlay Chawla, as directors. The assessee-company got the necessary expertise in the matter of providing emergency medical assistance to any person anywhere in India on call. It has on its own panel several qualified doctors who always remain on call, provide necessary medical services wherever required and give professional information to foreign insurers. It is patronised by almost all the insurance companies in the world and some important select embassies of foreign countries, though no formal agreement exist in some of the cases. After providing required treatment they are also provided qualified doctor to escort them back to their dest...
Tag this Judgment!Court : Delhi
Decided on : Mar-13-2002
Reported in : (2002)75TTJ(Del)343
ORDERKeshaw Prasad, A.M.The appeal has been filed by the assessed against the order of the Commissioner (Appeals), dated 29-12-1998, pertaining to assessment year 1994-95. The first ground of appeal relates to deduction under section 80-O of the Act.2. The assessed- company provides professional services in the field of medicines. It is headed by Dr. N.P.S. Chawla and Dr. (Miss) Devjit Kinberlay Chawla, as directors. The assessed- company got the necessary expertise in the matter of providing emergency medical assistance to any person anywhere in India on call. It has on its own panel several qualified doctors who always remain on call, provide necessary medical services wherever required and give professional information to foreign insurers. It is patronised by almost all the insurance companies in the world and some important select embassies of foreign countries, though no formal agreement exist in some of the cases. After providing required treatment they are also provided qualifie...
Tag this Judgment!Court : Delhi
Decided on : Mar-14-2002
Reported in : 2002(150)ELT71(Del)
S.B. Sinha, C.J. 1. This writ petition is directed against Orders dated 29.05.2001 and 14.09.2001 passed by the Customs, & Gold (Control) Appellate Tribunal (hereinafter referred to as 'the Appellate Tribunal') 2. The petitioner is a partnership firm. It is engaged in manufacture of shoes. During the relevant year, namely, 12.08.1991 to 31.03.1994, the petitioner firm was having two units; unit No. 1 located at 4/33, Reshham Katra, Tajganj, Agra and unit No. 2 at 4/37, First, Reshham Katra Tajganj, Agra. The distance between the two premises was only 2000 feet. 3. Shoes used to be manufactured with the aid of power in unit No. 2, whereas the same was done without the aid of power in unit No. 1. According to the petitioner, the position inter-changed. 4. Footwear 'in or in relation to the manufacture of which any process is ordinarily carried with the aid of power'is classifiable in sub-heading 6401.11 of the Central Excise Tariff ( in short, 'the Tariff'). It is thus liable for central...
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