Judgment Search Results Home > Cases Phrase: trade unions act 1926 chapter i preliminary Court: delhi Page 33 of about 412 results (0.524 seconds)

Balaji Paper Boards (P) Ltd. and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC631

..... committed fraud or had entered into a collusion or had made wilful mis-statement or what facts were suppressed. the representations continued to be received from the trade that the period of 5 years under section 11a was still being indiscriminately invoked. the board took a serious view of the issue of such show cause ..... officer", means the officer in whose jurisdiction the land or premises of the producer of any excisable goods or of any person engaged in any process of production of or trade in, such goods or containers thereof, whether as a grower, curer, wholesale dealer, broker or commission agent or manufacturer, or intended grower, curer, wholesale dealer, broker ..... mines regulations, 1926 continued to be in force even after the repeal of the mines act 1923 under which they were framed and were to be deemed to be regulations made under the mines act 1952 which was re-enacted with modifications on repeal of 1923 act.in the case of kali pada chowdhury and. ors. v. uoi and ors.. .....

Oswal Spinning and Weaving Mills Vs. Collector of Customs and Calcutta

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(21)LC125Tri(Delhi)

..... test purposes and since on testing the imported woollen rags were found to be acrylic rags, a show cause notice dated 2.1.1980 was issued to the state trading corporation with a copy to the appellants and ultimately the subject goods were confiscated by the collector of customs by his order dated 12.3.1981.52. section 141 ..... of the parties and also to complete the record. these are- the appellants imported 58 bales of woollen rags valued at rs. 1,04,321.00 through the state trading corporation from canada. when the goods arrived at calcutta, the customs authorities called upon the appellants to show cause as to why the same may not be confiscated and the ..... attached to the calcutta port trust as no receipt as required under sub-section (2) of section 42 of the act was issued. however, to complete the record we may state [that in the case of shipping corporation of india v. union of india (supra) cited at the bar a similar contention was raised but it was repelled. likewise, the contention .....

Godore Tools (India) (P.) Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1988)25ITD193(Delhi)

..... was binding as canvassed by the department in view of the decision of the hon'ble delhi high court in the case of all india lakshmi commercial bank officers' union v. union of india [1984] 150 itr 1. it was held that the purpose of the ccs was to reimburse part of the assessee's cost of manufacturing the exported ..... court in the case of jeewanlal (1929) ltd. (supra), in view of the decision of the hon'ble delhi high court in all india lakshmi commercial bank officers' union's case (supra) and of the hon'ble bombay high court in the case of godavaridevi saraf (supra).we have considered the rival submissions as also tha decisions referred to ..... of section 80hhc which refers to expressions like 'profits retained for export business' and 'profits derived by'. he also explained that what was a trading receipt was not defined anywhere and that the income-tax act did not use that expression. next, he submitted that profits and gains of business had to arise from a business transaction, i.e., of .....

Shri Manoj Aggarwal, Bemco Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Delhi

..... for lack of cross-examination.reference was also made to the supreme court judgments in pooran mal 93 itr 505 @ 526 and surjeet singh chabda v. uoi to contend that the retraction of sunil kapoor two years after his original statement was useless as evidence and cannot be taken advantage of. even on merits ..... the assessee had admitted to have carried on the business of providing accommodation entries. however, his contention was that this business was limited to the share trading and that so far as the business of jewellery is concerned, the assessee did not carry on the business of providing accommodation entries but those transactions represented ..... a regular assessment including re-opening a completed assessment but he cannot drag these items into the block assessment proceeding envisaged under chapter xiv-b of the act. thus, a block assessment proceeding is distinct and different from the regular assessment proceeding and the chapter with which we are concerned deals exclusively with block .....

Org Systems Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(23)LC100Tri(Delhi)

..... "means the officer in whose jurisdiction the land or premises of the producer of any excisable goods, or of any person engaged in any process of production of, or trade in, such goods or containers thereof whether as a grower, curer, wholesale dealer, broker or commission agent or manufacturer, or intended grower, curer, wholesale dealer, broker, ..... "means the officer in whose jurisdiction the land or premises of the producer of any excisable goods, or of any person engaged in any process of production of, or trade in, such goods or containers thereof whether as a grower, curer, wholesale dealer, broker or commission agent or manufacturer, or intended grower, curer, wholesale dealer, broker, ..... his argument, he has referred to the following judgments: 1982 elt 844 (m.p.) gwalior rayon mfg.(wvg.) co. v. union of india and ors. where it was held that "a rule framed under the act is a part thereof and has to be construed as such for all purposes. therefore, rules made under a statute must be .....

Sh. Sudesh Kakkar vs.sh. Satish Mittal

Court : Delhi

..... be recovered which need not in all situations even be the sum specified in the contract. (see maula bux vs. union of india and shree hanuman cotton mills vs. tata air craft ltd.) 67. section 74 of the contract act reads as under:"74. compensation for breach of contract where penalty stipulated for-when a contract has been broken, if a ..... india (uoi), 1970 (1) scr928 it was held: forfeiture of earnest money under a contract for sale of property movable or immovable if the amount is reasonable, does not fall within section 74. that has been decided in several cases: kunwar chiranjit singh v. har swarup, a.i.r.1926 p.c.1; roshan lal v. the delhi cloth and general ..... india (uoi), 1970 (1) scr928 it was held: forfeiture of earnest money under a contract for sale of property- movable or immovable-if the amount is reasonable, does not fall within section 74. that has been decided in several cases :kunwar chiranjit singh v. har swarup, a.i.r.1926 p.c.1; roshan lal v. the delhi cloth and general .....

India Jute and Industries Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)(33)ECC188

..... . the matter has been referred to us by the learned president considering the importance of the issue. the issue, has been settled by the supreme court in the case of union of india & anr. v. paras laminates (p) ltd. [1990 (30) ecr 305] wherein the powers of the president have been elaborately discussed and it has been laid down ..... view of the division bench of delhi high court has been differed to by the single bench of calcutta high court in the case of indian aluminium co. ltd. v. union of india as reported in 1988 (36) elt 435 (cal.) in so far as interpretation of rule 13 vis-a-vis rule 12. it has been held that rules ..... have sought to reply on the board's clarification contained in the letter dated 30-01-1986 reproduced in the calcutta-ii collectorate trade notice dated 19-03-1986. they have submit ted that the industries (development & regulation) act, 1951, notification and the rules issued thereunder, do not specifically provide levy of cess on the goods at the intermediate stage of .....

Rajasthan Petro Synthetics Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1994)(72)ELT603TriDel

..... traded as polypropylene dyed chips only as could be seen from the certificates of origin issued by the italian chamber of commerce, french chamber of commerce and swiss chamber of commerce. attacking the findings that the subject goods are 'master batches' he submitted that the expression 'master batch' had not been defined anywhere. it is not defined in the customs tariff act ..... (41) e.l.t. 464, the tribunal relying upon the judgment of the delhi high court in the case of jain shudh vanaspati ltd. v. union of india reported in 1982 (10) e.l.t. 43 have held that the order passed under section 47 attains finality and once the goods are ..... of the search of the appellants premises several incriminating documents were recovered which established that the appellants were aware that the disputed goods were not internationally-traded as polypropylene chips covered by chapter 39 of the customs tariff but were being described by manufacturers of international .repute as preparation of organic and .....

Collectors of Customs Vs. J.K. Batteries and ors.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(20)ELT89TriDel

..... of no direct relevance or application to the facts of the present cases involving interpretation of the headings in the import tariff schedule of the customs tariff act, 1975.union of india and ors. v. tata iron and steel company ltd., 1978 e.l.t. (j 439) in support of his contention that the ..... to offer a perfectly homogenized manganese dioxide with low impurities and regular electrical properties. from 1965 till today the moanda ore has reached a reputation in the trade thanks to its excellent overall properties such as battery activity, low heavy-metal impurities, high dioxide content and its reliability of supply. with a production ..... the end-use was not relevant but the mineralogical classification. this position was conceded even in the show cause notice. note 2 (supra) did not talk of trade classification. relying upon technical authorities (to which we shall advert elsewhere), it was submitted that the moanda ore belonged to the mineralogical species known as manganite, pyrolusite .....

Sunil Agarwal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

..... ganesh prabhu zantye (p) ltd. v. /to (1995) 55 itd 74 (pune); (v) pathikonda balasubba setty (deed.) v. cit (1967) 65 itr 252 (mys);sona builders v. union of india and ors. (2001) 251 itr 197 (sc); and 58. the learned departmental representative, on the other hand, supported the order passed by the learned am. it was submitted ..... concocted by the assessee and an afterthought. the attention of the learned departmental representative was drawn by the bench on pp. 115, 116 and 117 where a consolidated trading account along with cash tally was given. it was replied by the learned departmental representative that only p. no, 115 was filed during the course of assessment ..... aforesaid, but which were returned back with the remarks "no such concerns exists". on being confronted the assessee filed affidavits wherein it was stated that these persons had acted as name-lenders for the assessee's companies for a consideration of rs. 100 on each rs. 1,00,000 deposited in their bank accounts.18. the .....