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Case Laws
Showing 81 to 100 of 135 Records
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1980 (11) TMI 55 - GOVERNMENT OF INDIA
Appeal - Last date for filing the appeal being holiday - Effect ... ... ... ... ..... day on which their appeal was received in the office of the Appellate Collector was the day when the said office worked after being closed on 25-8-1979 on account of gazetted holiday and 26-8-1979 being Sunday, and therefore the appeal period would expire on 27-8-1979 and not on 26-8-1979 as held by the Appellate Collector. 4. Government accept the petitioner s contention in view of the provisions of Section 10 of the General Clauses Act. The impugned Order-in-Appeal is therefore set aside and the Appellate Collector is directed to decide the case on merits in de novo proceedings. The Revision Application is disposed accordingly.
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1980 (11) TMI 54 - GOVERNMENT OF INDIA
Demand for short levy - Computation of time limit ... ... ... ... ..... his case the appeal was filed against demands of duty short-levied and that being a distinct appealable decision under the Central Excises and Salt Act limitation should be computed from the date of issue of demand. Viewed from that point the appeal could not be considered as time-barred and ought therefore to have been considered on merits. 3. The order in appeal is therefore set aside for de novo disposal of the appeal on merits.
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1980 (11) TMI 53 - GOVERNMENT OF INDIA
Woollen and acrylic spun yarn - Sample - Test report ... ... ... ... ..... raised by the petitioners that since the test report in respect of the sample drawn on 28-1-1978 did not show presence of any acrylic fibre, the period between 15-12-1971 i.e. the date when the earlier sample was drawn, which showed presence of acrylic fibre and 28-1-1978 should be governed by the later test report is also not tenable because the result of the test report could have only prospective effect and not retrospective effect more so when it was open to the petitioners to draw samples or ask for drawl of samples and offer them for test after 15-12-1977 if they considered that the fibre used by them did not actually contain any acrylic fibre as revealed from sample of 28-1-1978. 7. In the circumstances, the contentions put forth by the petitioners are not acceptable to the Government and therefore the Government do not find any reason to interfere with the order of the Appellate Collector which is legal and correct. 8. The revision application is therefore rejected.
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1980 (11) TMI 52 - GOVERNMENT OF INDIA
Bagasse is a finished product and not intermediate product or component part ... ... ... ... ..... 1-3-75 till the date of issue of Notification 118/75. 3. Regarding the assessee s contention about the demand being time barred, Government observe that the assessee has failed to prove that the proper officer at any time gave his approval that the bagasse manufactured by the assessee was non-excisable. The Assistant Collector has already adequately and correctly dealt with the points regarding time-bar and valuation for the purpose of determining the assessable value, 4. Government accordingly confirm the tentative view expressed in the show cause notice and hold that the Appellate Collector erred in allowing the concession under Notification 77/75 to the bagasse manufactured by the assessee and used within the factory of production. 5. The Government, in exercise of the powers under section 36(2) of the Central Excises and Salt Act, 1944, modify the impugned order-in-appeal and hold that the view taken by the Assistant Collector regarding dutiability of bagasse is correct.
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1980 (11) TMI 51 - GOVERNMENT OF INDIA
Valuation - Margin of profit includible even when goods are captively consumed ... ... ... ... ..... ments of manufacturing cost and manufacturing profit. The Government further observe that the petitioners contention that the margin of profit should not be added to the cost for arriving at the assessable value is not tenable inasmuch as every manufacturer in the normal course of his business would add a reasonable margin of profit to the cost of the goods in his sale price and, therefore, this concept should not be ignored or abandoned in a case where the assessable value had to be determined in respect of the excisable goods captively consumed as in the present case. 4. In view of the above and the fact that Government are satisfied that the margin of profit added to the cost in this case for arriving at the value under Section 4 of the Central Excises and Salt Act, 1944, is very reasonable, the Government consider that the order of Appellate Collector which is correct in law does not warrant any interference. 5. Accordingly, the Government reject the revision application.
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1980 (11) TMI 50 - BOMBAY HIGH COURT
Paper - Teleprinter paper - Classification - Proforma credit
... ... ... ... ..... Revenue that Tissue Paper is first converted by the petitioners into carbon paper, an excisable commodity, before it is used in the manufacture of teleprinter rolls. The credit of duty paid on tissue paper could be availed only for the payment of duty on carbon paper, if it was otherwise admissible under Rule 56A. The petitioner s contention that the duty paid on the tissue paper should be granted to them against the duty payable in the teleprinter rolls is, therefore, not tenable . A mistake has crept in the above order in as much as carbon paper has been described as an excisable product at the relevant period. At the relevant period carbon paper was not an excisable commodity and no duty having been paid by the petitioners on carbon paper, they are not entitled to proforma credit on carbon paper under Section 56A of the Central Excise Rules. 1944. In the view we have taken, both the contentions of the petitioners fail and, therefore, the petition is dismissed with costs.
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1980 (11) TMI 49 - HIGH COURT OF DELHI AT NEW DELHI
Warehousing - Exported goods - Liability to duty - Rebates - Interpretation - Limitation - Show Cause Notice - Penal provision - Criteria for
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1980 (11) TMI 48 - GOVERNMENT OF INDIA
Duty wrongly collected - Classification - Powers of assessing authority - Refunds - Applicability of general law of limitation - Assessment - Ab initio void - Time limit
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1980 (11) TMI 47 - HIGH COURT OF MADRAS
Tungsten filaments are not electrical goods ... ... ... ... ..... by the description in entry 85.18/27. This argument would have had force if there was no article more specific covering in its description the articles imported by the petitioner. It is quite clear to us that entry 81.01/04 is the more specific than the rival entry. It is settled law that the special prevail over the general. Without any doubt therefore the goods imported by the petitioner falls under entry 81.01/04 and are thus liable to the payment of customs duty of 60 plus whatever other additional surcharge etc, that may be payable thereon Against the decision of the Delhi High Court a special leave petition was filed before the Supreme Court which was dismissed by the Supreme Court. 6. I therefore hold that the tungsten filaments imported by the petitioner fall under Item 81.01/04 (1) and are thus liable to the payment of excise duty at 60 plus surcharge payable in law. The rule nisi is made absolute. The writ petition is allowed but in the circumstances without costs.
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1980 (11) TMI 46 - HIGH COURT OF BOMBAY
Vegetable Tallow - Liability to duty - Estoppel - Natural justice ... ... ... ... ..... en taken, for the first time by the respondents only in their reply to this petition, and was not to be found in the impugned orders. In view of this, the respondents were not entitled to raise this plea, more particularly in view of the ratio in the judgment of the Supreme Court in the case of Mohinder Singh Gill v. Chief Election Commissioner, A.I.R. 1978 S.C. 851. I uphold Mr. Taraporwala s contention on this point. 19. I may here add that Mr. Taraporwala, the learned counsel for the petitioners, fairly conceded that he is not pressing the point of limitation and that the case would be governed by the old Rule 10A of the Central Excise Rules. 20. In view of this discussion, what comes of the matter is that the petitioners would be entitled to the reliefs in terms of prayers (a) and (b) of the petition. 21. The rule is made absolute with no order as to costs. I make it clear that it would be open to the Department to take any other action in law it would be entitled to do.
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1980 (11) TMI 45 - HIGH COURT OF DELHI AT NEW DELHI
Removal of goods without entries in records amounts to `no statement' - Excess removal - Mis-statement - Speaking Orders and Natural Justice
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1980 (11) TMI 44 - KARNATAKA HIGH COURT
Limitation, Revision ... ... ... ... ..... aring only in December, 1978, cannot be counted against the petitioner and the petitioner cannot be imputed with lack of bona fides in pursuing its remedy. It is clear that soon after the first hearing of the matter before the Tribunal, the assessee approached the Commissioner without much loss of time. The refusal to condone the delay cannot be said to be in due exercise of judicial discretion. The Commissioner ought to have, in the circumstances, condoned the delay and disposed of the revision petition on merits. In similar circumstances the Gujarat High Court has also taken the same view vide Saurashtra Cement and Chemical Industries Ltd. v. CIT 1978 115 ITR 27. Accordingly, the rule issued is made absolute. The order of the Commissioner, Ex. E, is quashed and he is directed to proceed on the footing that there was sufficient cause for the delay in preferring the revision petition and that the delay must be condoned and dispose of the revision petition on merits. No costs.
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1980 (11) TMI 43 - KARNATAKA HIGH COURT
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... ... ..... paid and the assessee had the use of that amount. As pointed out above, that cannot be a valid reason to refuse to waive the interest payable under s. 217 and the order of the Commissioner in this behalf is untenable. A direction shall accordingly be issued to the Commissioner to make a fresh order in regard to the waiver of interest under s. 217 in the light of the observations made above and in accordance with law. The learned counsel appearing for the respondent, however, contended that the direction should be to reconsider the entire order made by the Commissioner. I do not find any merit in this contention. The Commissioner himself treated each one of the items in regard to waiver prayed for as separate and so far as the matter has been favourable to the assessee it has become final and could not be reopened by the Commissioner. Therefore, the contention put forth by the learned counsel appearing for the respondent in this behalf is rejected. The rule is made absolute.
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1980 (11) TMI 42 - ALLAHABAD HIGH COURT
Estate Duty, Property Passing ... ... ... ... ..... ction of the estate duty payable on the estate left by the deceased under s. 44 of the Act. Learned counsel for the accountable person did not bring to our notice any other provision in the E.D. Act under which he can claim deduction in respect of estate duty in computing either the principal value of the properties left by the deceased or the taxable value of the estate of the deceased. In this view we are fully supported by the decisions of the Karnataka, Andhra Pradesh, Gujarat High Courts and our own court, in the cases of Smt V. Pramila v. CED 1975 99 ITR 221 (Kar), CED v. Estate of late Omprakash Bajaj 1977 110 ITR 263 (AP), Smt. Shantaben Narottamdas v. CED 1978 111 ITR 365 (Guj), CED v. Smt. P. Leelavathamma 1978 112 ITR 739 (AP) and Maharani Raj Laxmi Kumari Devi v. CED 1980 121 ITR 1002 (All). In the result, we answer the question referred to us in the affirmative and in favour of the revenue. The Controller shall be entitled to costs which are assessed at Rs. 250.
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1980 (11) TMI 41 - ALLAHABAD HIGH COURT
Depreciation ... ... ... ... ..... he assessee, also made a submission that the provisions of the Transfer of Property Act especially those contained in s. 54 of the T.P. Act do not apply to transfer of property made by the State to a corporation owned and controlled by it. Accordingly, the requirement of s. 54 of the Transfer of Property Act that sale of an immovable property over the value of Rs. 100 can only be effected by means of a registered sale deed, does not apply to a transfer made by the State Govt. and that the State Govt. is capable of conveying title in the property sold by it even without executing a registered sale deed. This submission made by the learned counsel appears to be of doubtful validity. But then in the view which we had taken, it is not necessary for us to express any concluded opinion on it. In the result, we answer the question referred to us by the Tribunal in the affirmative and in favour of the assessee. The assessee will be entitled to its costs which are assessed at Rs. 250.
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1980 (11) TMI 40 - KARNATAKA HIGH COURT
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... ... ..... the Commissioner is given certain powers to grant relief under ss. 263 and 264. There are also provisions conferring specific powers on the Commissioner in regard to penalty, etc. The power of the Commissioner should be judged from the specific provisions conferring that power. In that view and having regard to the reasoning in the decision cited above, the Commissioner was right in rejecting the application of the petitioner. The Kerala High Court in the case H. A. Mohamed Haneef v. ITO 1973 Tax LR 645 (Ker) has considered a similar question and it was observed therein (p. 646) If what sub-section (4) enacts is a bar against a remedy the argument is good. Bat, in my view, it is not so., It contains a prohibition against the exercise of the revisional jurisdiction of the Commissioner in the case mentioned therein. I am in agreement with this view. I am unable to find any illegality in the order made by the Commissioner. Accordingly, this writ petition is dismissed. No costs.
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1980 (11) TMI 39 - DELHI HIGH COURT
Authorised Representative ... ... ... ... ..... distinction between retrospective and ex post facto legislation the classic judgment of Willes J. in Philips v. Eyre 1870 LR 6 QB I (Ex. lb), may usefully be referred to. Whether we view the matter from the standpoint of expost facto legislation or retroactive interpretation the result is that the order of the Commissioner offends our sense of justice and the mind naturally inclines to adopt an interpretation which is less severe and productive of less hardship in the new field of legislation. We agree with the learned judge that the power to debar a practitioner can be exercised only in those cases where the person commits an act or default complained of after the Act of 1961 has come into force and not before. . We are clearly of opinion that the respondent s disbarment is an ex Post facto punishment and wholly unsustainable in law. For these reasons, we affirm the decision of the learned judge and dismiss the appeal. The parties are, however, left to bear their own costs.
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1980 (11) TMI 38 - GUJARAT HIGH COURT
Rectification ... ... ... ... ..... ciples laid down in the case of T. S. Balaram, ITO v. Volkart Brothers 1971 82 ITR 50 (SC) would definitely apply and the Tribunal was justified in holding that there could not be said to be a mistake apparent on the record so far as the question of lands being treated as business premises was concerned. Once the principles laid down in T. S. Balaram s case are found to be directly applicable, it must be held that the orders passed in rectification proceedings were outside the scope of the powers of the WTO and hence the Tribunal was justified in setting aside the order of the AAC confirming the order of the WTO. Under these circumstances, we answer the questions referred to us as follows Question No. (1)-In the affirmative, that is, in favour of the assessee and against the revenue. Question No. (2)-In the affirmative, that is, in favour of the assessee and against the revenue. The Commissioner will pay the costs of the reference to the assessee in each of these four cases.
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1980 (11) TMI 37 - KARNATAKA HIGH COURT
Tax Clearence Certificate ... ... ... ... ..... ld arise only when a specific claim had been made and was sought to be enforced against the property. Sri Ramabhadran, learned counsel for the petitioners, submitted that so far as the transfer or assessee was concerned, the Commissioner had granted him instalments to clear off his dues to the department and, in those circumstances, the question of proceeding against the properties transferred would not arise as long as the transferor-assessee kept up the payment of the instalments. Anyhow, these are aspects which do not arise for consideration or for purposes of giving any direction at this stage. For the reasons stated, the order, Ex. D, in each of these cases is quashed as being without jurisdiction. There shall be no order as to costs. In W. P. No. 2807/80, rule nisi had not been issued, but only notice regarding the rule had been issued. As, however, the impugned order is common to all the petitions, that petition has also been taken up for final hearing and disposed of.
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1980 (11) TMI 36 - KARNATAKA HIGH COURT
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... ... ..... object of making the produce marketable. It is, however, clear that the employment of the process contemplated by the second clause must not alter the character of the produce. The produce must retain its original character and the only change that may have been brought about in the produce is to make it marketable. The said change in the condition of the produce is only intended to make the produce a saleable commodity in the market. Applying the above tests, it is not possible to hold that mulberry leaves were converted into silk cocoons by a process biological or otherwise, as no trace or character of the agricultural produce, i.e., mulberry leaves, is retained in the silk cocoons. In conclusion, we hold that feeding of mulberry leaves to silk-worms is not a process employed by a cultivator of mulberry leaves to make them marketable by way of producing silk cocoons. Accordingly, we answer the question referred for our opinion in the affirmative, i.e., against the assessee.
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