Court : Delhi
Reported in : 1994IAD(Delhi)193; 53(1994)DLT600
..... 1988 have made clear provision for appointment by promotion, failing which by deputation/ transfer and, thus, it cannot be said that the respondents 1 & 2 were acting beyond their power in taking steps to confirm the respondent no. 3, who was earlier taken on deputation from b.h.e.l. it has further been ..... training in the field of operation and maintenance of power stations and all other aspects of electrical energy system, including transmission, sub-transmission and distribution; to act as an apex body for initiating and coordinating training programme in the power sector in the country; and establish a training institute for engineers, operators, technicians ..... the facts leading to the filing of this writ petition are as under:- (3) the petitioner no. 1 is an association registered under the societies registration act with the main object to work for the welfare and rights of the officers working in national power training institute (hereinafter referred to as npti). the petitioner .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(161)ELT894TriDel
..... the hydraulic pressure generated by pressing (d) to provide support to transfer the paper sheet from forming to dry zone in a continuous manner (e) it acts as power transmission belts to drive various rolls. to perform above function satisfactorily, a wet felt should have required strength, permeability, surface smoothness, resiliency, resistance ..... felts containing jute.the department also relied on section notes 3, 4 and 5 of section xvi pertaining to machinery and mechanical appliances of customs tariff act, 1975, which appeared to indicate that composite plant with two or more machines fitted together would from a whole. the imported machine, as per catalogue ..... i.i.b obtained the relevant document/correspondence/ files pertaining to import of the subject machine from the importers, under summons issued under section 108 of the customs act, 1962. they also collected certain documents from m/s.greaves cotton & co. ltd., bombay who are the indian representatives of the suppliers m/s. dr. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(52)LC387Tri(Delhi)
..... co. ltd., v. union of india 1991 (35) ecr 289 (sc), wherein it has been held that under section 4 of the central excises & salt act, 1944 (the 'act') the value of free supply items was to be included in the invoice value of the final product.5. shri willingdon christian, the learned advocate replied that the ..... provided, and for the goods/manufacturers in respect of which the provisions of notification no. 120/75-ce, were applicable, the valuation provisions under section 4 of the act were not relevant.9. railways are a public sector undertaking and the assessee, except the relationship created by the sale of sleepers to them, could have no other ..... (the respondents) were engaged in the manufacture of mono block pre-stressed concrete sleepers, falling under item no. 68 of the erstwhile schedule to the central excises & salt act, 1944 (the old tariff). in the manufacture of such sleepers, they were using malleable cast iron inserts, which were supplied to them free of cost by the railways, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)LC130Tri(Delhi)
..... of the classification of refrigerating machinery and ice making plant which are not sold or offered for sale as ready assembled unit for purposes of countervailing duty under the customs act. the hon'ble supreme court held that sub-entries (1) and (2) of entry 29a could not control or restrict the meaning of sub-entry (3).they ..... the assessment could not be based on cost price; * (3) if the cost of production is taken as the asssessable value then the permissible deductions under section 4 of the act should have been given; (4) 'capacity control' like 'fan regulater' was not a necessary part. in any case, it could not be added to the entire quantity; ( ..... excise, ahmedabad.2. the appellants were engaged in the manufacture of compressors, falling under item no. 29a(3) of the erstwhile first schedule to the central excises and salt act, 1944 (the old tariff), and under heading no. 8414.10 of the new tariff, with effect from 1-3-1986. on investigation, scrutiny of documents recovered from their .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(71)ELT386TriDel
..... learned counsel for the appellants that the same reasoning holds good in respect of levy of cess under khadi & other industries development (additional excise duty on cloth) act, 1953.accordingly, following the order of the delhi high court (supra) we set aside the confiscation of the processed fabrics both in transit from the matador and ..... contravention of the rules is in respect of levy and collection of additional duties of excise under the additional duties of excise (goods of special importance) act, 1957 as applicable by virtue of section 3 thereof.there is no allegation of contravention of the rules regarding levy and collection of basic excise duty apparently ..... : "when penalty is additional tax, constitutional mandate requires a clear authority of law for imposition thereof. if long drawn arguments are needed to explain if the act by referential legislation or legislation by incorporation levies penalty or not, it is better for the court to lean in favour of the tax payer. there is .....
Tag this Judgment!Court : Delhi
Reported in : (1994)50TTJ(Del)103
..... alternatively, it was pleaded that unabsorbed depreciation was also adjustable against the income from house property, because, as per the provisions of s. 32(2) of the it act, the unabsorbed depreciation takes the character of current years depreciation which is adjustable against the income from the sources other than business. the learned cit(a) noticed that ..... as owner of the property and, thereforee, the learned cit(a) was justified in holding that the income from the property was assessable under s. 22 of the it act, as income from house property. he placed reliance on the decision of the supreme court in the case of east india housing & land development trust ltd. vs . ..... court holding that there was a temporary suspension of the business for a temporary period with the object of tiding over the crisis condition. there was never any act indicating that the company did not intend to carry on the business in the future. obviously, none of these features are noticed in the case before us .....
Tag this Judgment!Court : Delhi
Reported in : 1994IIAD(Delhi)593; 54(1994)DLT578; 1994(29)DRJ258
..... magistrates specified therein to make an ex-parte conditional order in emergent cases, for removal of dangerous public nuisances. action under section 17, land acquisition act, furnishes another such instance. similarly, action on grounds of public safety, public health may justify disregard of the rule of prior hearing...... 42. in ..... can be sufficiently protected by appropriate prohibitory and mandatory action under the other relevant provisions of the statute in sections 232 to 235 of the act. we guard ourselves against being understood as laying down any proposition of universal application. other statutes providing for speedy action to meet emergent situations ..... members before their removal nor the removal under the pleasure doctrine contained in the fourth proviso to section 9 of the united provinces municipalities act, 1916 puts any stigma on the performance and character of the nominated members. the challenge to the constitutionality of pleasure doctrine incorporated under .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1995)54ITD241(Delhi)
..... res judicata in the light of section 13 of the code of civil procedure, 1908, on when foreign judgments are not conclusive, section 41 of the evidence act, 1872 on relevancy of certain judgments in probate etc., jurisdiction, and article 5 of the constitution of india on citizenship at the commencement of the constitution, ..... . the original return was filed on the basis of valuation report obtained from the approved valuer. later on, the property was acquired under the land acquisition act. hence it was revised according to the compensation awarded by the special land acquisition officer. the accountable persons informed the assistant controller of estate duty that no ..... the government-approved valuer pertaining to the civil lines property and in regard to the disallowance of exemption under section 33(1)(ii) of the estate duty act were confirmed by the appellate controller of estate duty. hence the instant second appeal by the accountable persons before us.3. the learned counsel for the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(75)ELT116TriDel
..... for smuggling without proper evidence, then great injustice would be caused to innocent persons. it is seen in this case that the appellant had been held in cofeposa act and he was discharged for lack of evidence. therefore, taking into consideration the rulings cited before me, i am of the considered opinion that the department had not ..... seizing authority, that the place for search contains any contraband goods which deserve seizure".it has further been held that the presumption under section 123 of the customs act, 1962 is not invokable unless the onus of proving that the goods are of foreign origin is discharged by the department.14. in this particular case, the ..... the name of the foreign country, it cannot be presumed that the goods were of foreign origin. he further submitted that the appellant had been detained in cofeposa act, 1979 and later he was acquitted for lack of evidence. he further submitted that monty has now been apprehended and detained in other offences.. in that view of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(72)ELT197TriDel
..... whereas the collector reviewed the order passed by the assistant collector and a review application was filed before the collector (appeals) under section 35e of the central excises and salt act, 1944 and had ordered classification under heading 2936.00. shri v. lakshmi kumaran, the learned advocate referred to para no. 42 of the order passed by the hon ..... that by virtue of interpretative rule 2(b) as also rule 3(c) the products would merit classification under heading 29.36.53.1 in the central excise tariff act there are only two headings under chapter 23 and they are :"23.01 2301.00 residues and waste from food industries, nil including bagasse, other waste of sugar23.02 ..... or cure of ailments in human beings or animals. the products in question admittedly contain mixtures of vitamins and it is well-known that the vitamin mixtures also act as tonics. they are also used to take care of vitamin or mineral deficiency and improve the general condition of health and can also be used as food .....
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