Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(53)ELT571TriDel
..... in its impugned order has nowhere held that six months period has to be counted from a date other than the 'relevant date' stated in section 11b of the act. it was admitted to the department that the date of presentation of claim to the supdt. was within six months from the 'relevant date' and there was no ..... the appellants were not obliged to file the claim within the period of limitation and before the competent authority prescribed under section 11-b of the central excises and salt act, 1944? (4) whether the authority competent to sanction the claim has within jurisdiction amended the show cause notice and finalized the claim the advance1 credit of which was ..... provision to determine 'relevant date' for computing the period of six months from the date otherwise than as provided under section 11-b of the central excises and salt act, 1944? (2) who is the competent authority and to whom an application for refund is to be made in particular when no practice or procedure was prevalent in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC122Tri(Delhi)
..... appeal was received in the registry on the 5th day of november, 1985. in terms of provision of sub-section (3) of section 35b of the central excises and salt act, 1944, an appeal has to be filed within three months. this means the last date for the filing of the appeal was 25th september, 1985. the appeal was received on ..... the absence of application for condonation of delay, the discretion for condoning the delay in terms of provisions of sub-section (5) of section 35b of the central excises & salt act, 1944 cannot toe exercised. the appeal is dismissed being hit by limitation and we are not going into the merits of the same.
Tag this Judgment!Court : Delhi
Reported in : AIR1991Delhi271; 44(1991)DLT111
..... calling upon him to proceed with the reference and decide the disputes, compelling sh. man mohan lal monga to file an application under section 20 of the arbitration act which was registered as suit no. 1106a/84. even otherwise most of the proceedings were recorded by the arbitrator in a register. instead of filing that register, ..... , advocate at the instance of the parties and they accepted the same to be correct.3. the application under section 14(2) of the arbitration act (hereinafter referred as the act) is signed by sh. suresh singh, advocate wherein he said that he had been requested and authorised to file the original stamped award made by the ..... following words:'whereas disputes have arisen between the parties of this deed and they are desirous of referring their disputes to the arbitrator under the provisions of the arbitration act. the matters in difference between the parties are their shares with regard to the assets and liabilities of the following: 1. m/s. shori lal and sons .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(56)ELT64TriDel
..... not have been binding on the government, because its powers of resumption are regulated by the statute, and must be exercised in accordance with its provisions. the act confers no authority on the government to grant exemption from resumption, and an undertaking not to resume will be invalid, and there can be no estoppel against ..... impugned adjudication order? "in the facts & circumstances of the case what is the legal effect of not specifying under which sub-sec. of section 112 of the customs act the penalty is imposed, while imposing penalty in the impugned adjudication order." 30. shri balvir singh son of shri bela singh, village & p.o. jalapur, district ..... was adjudicated and seized gold coins and currency were ordered to be confiscated absolutely and personal penalty of rs 10,000/- under provisions of section 112 of customs act, 1962 was imposed. the appellant preferred appeal and the collector (appeals) dismissed the appeal. the said order has given rise to the present appeal.2. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1992Delhi358
..... services of the petitioners retrospectively. or otherwise, and to pay them equal salary as that being given to regular employees of the principal employer. 'the act does not prohibit employment of contract labour altogether. it only regulates the employment of contract labour in certain establish* rents and provides for its abolition in certain ..... literate daily wage employees association and others v. state of karnataka and others : (1990)iillj318sc . (16) that was, however, not a case under the act and, the direction sought therein was to confirm the.daily rated and monthly rated employees as regular government servants. 50,000; such workers had been employed in different ..... petitioners to become employees of scope only was questioned and it was asked if they would become employees of bal bharti school and state trading corporation of india as well by applying the principles of the act. in the petitions it was also submitted that special training was imparted to the employees and it would .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(57)ELT131TriDel
..... this communication on the ground that section 11a procedure was not followed. the collector (appeals) dismissed the assessee's appeal holding that the lower authorities have only acted upon the order of the high court of andhra pradesh and that the communication of the superintendent is not an appealable decision or order in terms of section 35 ..... of the central excises and salt act, 1944. hence this appeal.2. we have heard shri prabhakara sastry, the learned counsel for the appellants and shri jayanarayanan nair, the learned dr for the respondent ..... not issued a demand notice under section 11a it was not correct for the executive collector to make it an issue for determination under section 35e of the act. against the aforesaid order, the revenue came in appeal to the tribunal (srb). tribunal in coming to a decision that demand for differential duty is not .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC717Tri(Delhi)
..... that it is not a fit case where we could exercise our discretion in terms of the provisions of sub-section (5) of section 35b of the central excises & salt act, 1944. the appellant's prayer for condonation of delay is rejected.7. since we have rejected the appellant's prayer for condonation of delay, we are dismissing the appeal being ..... .a. 3. the appeal was received in the registry on 5th november, 1985. in terms of the provisions of sub-section (3) of section 35b of the central excises & salt act, 1944, an appeal has to be filed within three months from the date of communication of the impugned order. thus, the appeal should have been filed on or before 24th ..... advocate. shri sastry stated that he has got no objection for the rectification of the mistake in terms of sub-section (2) of section 35c of the central excises & salt act, 1944. in view of the submissions of both sides, we hold that it is a mistake apparent from record. accordingly we recall the earlier order passed by us and in .....
Tag this Judgment!Court : Delhi
Reported in : ILR1992Delhi540
..... authorisation from a competent court for transfer of the share of the minor. guardian has been defined in section 4(b) of the hindu minority and guardianship act, 1956 (hmg act for short). it says that 'guardian' means a person having the care of the person of a minor or of his property or of both of ..... no. 30(70) in view of the fact that the impugned agreement is specifically enforceable and under explanationn (1) appended to section 10 of the specific relief act, the court shall presume, unless and until the contrary is proved, that the breach of a contract of transfer immovable property cannot be adequately relieved by compensation in ..... contracted to sell previously. the transfer of ownership will necessarily carry with it the obligation to transfer possession also. even section 19(b) of the specific relief act provides that specific performance of a contract may be enforced against either party thereto or other persons claiming under him by a title arising subsequently to a contract, .....
Tag this Judgment!Court : Delhi
Reported in : 46(1992)DLT409
..... of the indian penal code is an agreement by two or more persons to do or cause to be done an illegal act or an act which is not illegal by illegal means. the agreement is the gist of the offence. in order to constitute a single general ..... or surinder mehta. even otherwise as has been stated earlier, the petitioner is stated to have worked for surinder mehta in one single act of conspiracy for the export of 2.4 kgs. of heroin which he delivered to one sardarjee at the instance of surinder mehta ..... that purpose the whole matter can be disposed of with reference to the statement allegedly made by the petitioner under section 67 of the ndps act. he stated that on 21-11-87 when he entered room no. 317 of hotel ashoka to meet dev singh alias sukhdev ..... on the same date the ncb filed another complaint against the petitioner and one surinder mehta for offences under sections 29, 21 and 23 ndps act. it is alleged to have been done in a mala fide manner and to frustrate the orders of the high court. (2) .....
Tag this Judgment!Court : Delhi
Reported in : 1992(24)DRJ156
..... banwari lal resident of a-6/8 rana pratap bagh be detained and kept in custody in the central jail, tihar, new delhi with a view to preventing him from acting in any manner prejudicial to the augmentation of foreign exchange and from dealing in smuggled goods otherwise than by engaging in transporting or concealing or keeping smuggled goods. (3) ..... preparing a panchnama. devki nandan managed to escape from the premises during the search. statement of shiv shanker was recorded in terms of section 40 of the foreign exchange regulation act when it was, inter alia, stated by him that he and his brother had been dealing in gold biscuits and that the amount of rs. 2.06.750.00 ..... the pre-execution stage are necessarily very limited in scope and number, viz. where the courts are prima facia satisfied (i) that the impugned order is not passed under the act under which it is purported to have been passed, (ii) that it is sought to be executed against a wrong person, (iii) that it is passed on vogue, .....
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