Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Dec-30-2005
Reported in : (2005)(191)ELT1110Tri(Chennai)
1. M/s. DXN Herbal Manufacturing (India) Pvt. Ltd. [DXN for short], with their factory at Pondicherry, are engaged in the manufacture of 'Reiki Gano' [RG for short] and 'Ganocelium' [GL for short] capsules.Their certificate of registration with the department was obtained upon declaration that they were manufacturing the said products as Ayurvedic Proprietary Medicines [APM for short] falling under SH 3003.39 of the Schedule to the CETA 1985. The company is a part of DXN Group of Companies, Malaysia. M/s. DXN are the appellants in Appeal No.365/2005. Dr. Lim Siow Jin, CEO and Director of the company is the appellant in Appeal No. 366/2005. M/s. Daehsan Trading (I) Pvt. Ltd. [Daehsan for short] and M/s. Roshan Commercial Trades (P) Ltd. [Roshan for short] are the marketing agents for DXN's products. They are the appellants in Appeal Nos. 367/2005 & 368/2005 respectively. The appellant in Appeal No. 369/2005, Shri K. Thevaraj, is a Director of Daehsan.2. From the results of the inve...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Hyderabad
Decided on : Dec-30-2005
Reported in : (2007)105ITD613(Hyd.)
1. This an appeal of the assessee challenging the order dated 20.11.2002 of the CIT(A)-II, Hyderabad, as erroneous. Assessee company filed return of income for the assessment year 1993-94 on 2.12.1093, declaring a total income of Rs. 37,09,9.80. Originally, assessment was completed under Section 143(3) of the Act on 16.3.1995, determining the total income of the assessee at Rs. 8,83,458. Thereafter, the Commissioner AP-I, passed an order dated 5.6.1996 under Section 263 of the Act, setting aside the said assessment, and directing the Assessing Officer to recompute the deduction allowable under Section 80HHC in accordance with law and in conformity with the findings given.2.2 In the reassessment made under Section 143(3) read with Section 263 on 24.7.1996 in pursuance of the said order of the CIT, the Assessing Officer determined the total income of the assessee, other than Long Term capital Gains at Rs. 21,41,460. Aggrieved by the said order of reassessment, assessee initially preferr...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on : Dec-27-2005
Reported in : (2006)(106)ECC324
1. This appeal has been filed against Order-in-Original No.11/ADJ/RSS/2004 dated 22.6.2004 passed by the Commissioner of Customs, New Delhi. Bharat Diagnostic Centre, Mysore (appellant) has been set up by a trust to provide free treatment to cancer patients belonging to economically weaker sections of the society. The appellant imported a medical equipment "Whole Body CT scanner Model CT MAX-640 with camera and accessories" under Customs Notification No. 64/88 CUS dated 1.3.88 subject to certain conditions laid down in the said notification. The impugned medical equipment was originally imported by M/s. GE Medical Systems, Asia for the purpose of displaying in an exhibition to be held at New Delhi under Notification 3/89 dated 9.1.89 which permits temporary importation and export of the goods within the time limit allocated. The impugned medical equipment was subsequently purchased by the appellant. The appellant cleared the equipment under Notification No. 84/88 CUS dated 1.3.88 on t...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-23-2005
Reported in : 2006(1)ALD553; 2006(2)ALT50
ORDERRamesh Ranganathan, J. 1. In this writ petition, the petitioner seeks to have the award of the Labour Court, Guntur in I.D. No. 356 of 1990 dated 27.8.1996, quashed.2. Facts, to the extent necessary for this writ petition, are that the petitioner, a company registered under the Companies Act, 1956, carries on the business of procurement, threshing and export of unmanufactured tobacco to various countries, for which purpose it had set up two factories at Chirala and Anaparthy. It is the petitioner's case that the services of the 2nd respondent, commenced from 23.12.1989, that he completed his six months probation by 22nd June 1990, that on an overall assessment of his performance and suitability it was found that he was not suitable to be confirmed, more so as he had unilaterally and unauthorisedly absented himself from work from 29.7.1990 and having come to know that his services would not be confirmed, he had further abstained from work from 4.8.1990 onwards. The 2nd respondent i...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-22-2005
Reported in : 2006(2)ALD513; 2006(2)ALT82
Ramesh Ranganathan, J.1. Both Sri Anand Graver, learned Counsel appearing on behalf of Sri Bhaskar Benny, learned Counsel for the petitioner and the Learned Government Pleader for services, appearing on behalf of the respondents, agree that the writ petition itself be finally heard.2. The writ petition is filed against the order of the A.P. Administrative Tribunal, (hereinafter referred to as the Tribunal), in O.A.No. 4174 of 2004 dated 23-2-2005, wherein it was held that in view of Rule 13 of the Rules, issued in G.O.Ms.No. 315 Home Department dated 13-10-1999, read with Order70(3) of the A.P. Revised Police Manual prohibiting entry of persons, having HIV positive, into government service, the action of the respondents in not sending the petitioner for training, on his provisional selection as a stipendiary trainee cadet Sub-Inspector, was legal and valid. Among the reliefs sought for in this writ petition, is for a declaration that Order 70.3 of the Revised A.P. Police Manual Part I,...
Tag this Judgment!Court : Orissa
Decided on : Dec-22-2005
Reported in : III(2006)ACC787
A.K. Parichha, J.1. This letters patent appeal is directed against the judgment of learned Single Judge in Miscellaneous Appeal Nos. 29 of 1995 and 121 of 1995 enhancing the compensation of Rs. 51,000 awarded by learned Second Motor Accident Claims Tribunal, (in short, 'M.A.C.T.')--Cuttack in Misc. Case No. 134 of 1987 to Rs. 90,000.2. The relevant facts involved in the case are follows:The truck bearing Registration No. ORC 4451 belonging to respondent No. 2 Phani Bhusan Kanungo met with an accident on 20th February, 1987 near village-Bhagipur due to rash and negligent driving by the driver resulting in the death of one Hrudananda Samantaray, who was the husband of appellant No. 1 and father of appellant No. 2. The appellants filed Claim Case No. 134 of 1987 making a claim of Rs. 1,40,000 as compensation. Learned M.A.C.T. after conducting inquiry awarded a compensation of Rs. 51,000. Not being satisfied by the said award the appellants filed Misc. Appeal No. 29 of 1995 for enhancement...
Tag this Judgment!Court : Delhi
Decided on : Dec-22-2005
Reported in : 2006(87)DRJ54
Markandeya Katju, C.J.1. This Writ Appeal has been filed against the impugned judgment of the learned Single Judge dated 24.02.20042. Heard counsel for the parties and perused the record.3. The facts have been mentioned in the judgment of the learned Single Judge and hence we are not repeating the same except where necessary.4. The respondent No. 4 in the writ petition, YMCA Institute of Engineering, was offering 4 year Post Diploma Courses in various disciplines including Mechanical Engineering, Electronics Engineering, Computer Engineering etc. The writ petitioners completed their respective engineering courses in Post Diploma and Advance Diploma in Engineering.5. For the Academic year 1997-98, a Common Engineering Entrance Test was conducted by the Regional Engineering College for admission to 4-year Degree Course in Engineering Colleges in the State of Haryana and for admission to 4- year Advance Diploma Course offered by the Respondent No. 4. During the said process, the responden...
Tag this Judgment!Court : Delhi
Decided on : Dec-22-2005
Reported in : 128(2006)DLT695
Markandeya Katju, C.J.1. This Letters Patent Appeal has been filed against the impugned judgment of learned Single Judge dated 3.8.2005.2. We have heard learned counsel for the parties and have perused the record. 3. The facts in detail have been set out in the judgment of learned Single Judge and hence we are not repeating the same except where necessary.4. The writ petitioner, the All India Confederation of the Blind is a self help organisation of blind persons registered under the Societies Registration Act 1860 having its network of affiliates and branches spread all over India. It represents the interest of blind people across the country and caters to the special needs of education, training, employment, social rehabilitation and restoration of rights.5. Respondent No.2 in the writ petition is the Union Public Service Commission (the UPSC), which is a recruitment and selection agency and conducts examinations for recruitment to various departments of the Central Government. 6. It...
Tag this Judgment!Court : Chennai
Decided on : Dec-21-2005
Reported in : AIR2006Mad125
ORDERR. Balasubramanian, J.1. The petitioner is a political party. The relief prayed for in the writ petition is that, against none of the functionaries of the petitioner political party, legal action be taken on the role of each of such functionaries in having forwarded the claims made by individual applicants in Form-6 of the Registration of Electors Rules, 1960, hereinafter referred to as 'the Rules'. In other words, if it is found that there is any falsity in Form-6 of individual applicants submitted in bulk by any of the functionaries of the petitioner political party as authorised by the Election Commission, such functionaries shall not be proceeded against legally. Mr. N. Jothi learned counsel appearing for the petitioner took us through Section 31 of the Representation of the People Act, 1950, hereinafter referred to as 'RPA, 1950', and contended that a careful reading of that Section would exclude all others, except the person making a statement/declaration which is false, fro...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Dec-20-2005
Reported in : (2006)102TTJ(Mum.)53
1. The assessee as well as the Revenue are impugning the orders of learned first appellate authority in this bunch of 14 appeals and two cross-objections in asst. yrs. 1989-90 to 1999-2000. The learned Counsel for the assessee has placed on record a comprehensive chart exhibiting the grievances of respective parties in different years. A perusal of this chart shows that orders of the learned first appellate authority are being impugned on 28 counts. Some of the issues are common in the appeals of the respective parties as well as in different years. Therefore, we proceed to take up the issue in dispute in seriatim.2. Before taking up the issues on merit it is pertinent to note that cross-objections of assessee in asst. yrs. 1998-99 and 1999-2000 are time-barred by 3 yrs., 101 days and 2 yrs., 217 days, respectively, therefore, first we deal with the petition for condonation of delay in filing the cross-objections.3. In order to explain the delay assessee has submitted that the grounds...
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