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Case Laws
Showing 81 to 100 of 228 Records
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1983 (12) TMI 193 - HIGH COURT OF BOMBAY
Amalgamation ... ... ... ... ..... a passing reference may be made. Civil Application No. 4161 of 1983 is for the purpose of striking out some part of the pleading on the ground that it is frivolous or vexatious and for rejection of the plaint under O. VII, rule 11. There is also a prayer for compensatory costs. In Civil Application No. 4163 of 1983, the plaintiff has prayed for compensatory costs under section 95 of the CPC. Both these applications have been allowed to be withdrawn with liberty to the defendant-appellant to make similar prayers in the trial court. It is needless to say that such a prayer, if made by the defendant in the trial court, will be appropriately dealt with by the trial court on the merits of those prayers. For the above reasons the appeal succeeds. The impugned order of ex parte ad interim injunction dated December 1, 1983, in notice of Motion No. 6107 of 1983 is set aside and the said notice of motion stands dismissed. The respondent to pay to the appellant the costs of this appeal.
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1983 (12) TMI 184 - CEGAT, CALCUTTA
Appeal - Limitation ... ... ... ... ..... granted whereas the Collector (Appeals) had rejected the appeal being time barred under Section 35 of the Central Excises and Salt Act, 1944 without going into the merits of the case. 3. Shri A.K. Saha, Sr. D.R. has appeared on behalf of the Respondent and has conceded to the fact that a prayer in Para 8(i) of the Memorandum of Appeal filed before the Collector (Appeals) was there wherein the appellant had requested for the personal hearing. 4. After hearing both the sides and going through the facts and circumstances of the case, I, feel that the Collector (Appeals) should have granted a personal hearing to the appellant in the interests of justice. Even if the appeal is barred by time, a proper opportunity should have been given to the appellant for explaining his case. I therefore, remand the case to the Collector (Appeals) Central Excise, Calcutta to look afresh into the matter on the point of limitation as well as merits. For statistical purposes, the appeal is allowed.
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1983 (12) TMI 183 - CEGAT, NEW DELHI
Exemption to S.S.I. Units - Value of clearances ... ... ... ... ..... e clearances made by the firm-partnership and the private limited company are clubbed together the limit is exceeded. The concession under the said notification is not to the manufacturer as such but to the factory. There seems to be a purpose behind the concession. Idea appears to be that the concession is not abused by different manufacturers using same factory at different periods of time, to claim concession under the above said notification. The cases relied on by the appellants in support of their contentions are not applicable on the wording of the notification and on the facts and circumstances of the two cases. 11. For the foregoing reasons, we find that the excise authorities were justified in clubbing the clearances and the appellants were not eligible for claiming concession under the Notification No. 80/80-C.E., dated 19-6-1980. The demand of duty from the appellants as also penalty against them is justified. Finding no force in these appeals we dismiss the same.
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1983 (12) TMI 182 - CEGAT, NEW DELHI
‘Alkylated phenol’(Butylated Hydroxy Toluene) ... ... ... ... ..... considered the submissions of both sides. We agree with Shri Ranganathan that the opinion given by DGTD is not relevant for the present purpose since the query put to the DGTD was couched in general terms and did not seek his opinion on the specific product in question. The DGTD rsquo s opinion as pointed out by Shri Ranganathan, talks of Alkylated Phenol resins which is not the product before us. It is, no doubt, true that there is no res judicata in tax matters but the question of predominant use and other aspects of the case for and against classification of Butylated Hydroxy Toluene under Item 65 CET have been discussed at great length in the Tribunal decision in Appeal No. 27/78-D -1983 E.L.T. 2483 (CEGAT). We do not see any reason to differ from the said decision. 7. ensp In the result, we allow the appeal and direct that the concerned Customs authorities shall grant consequential relief to the appellants within three months from the date of communication of this order.
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1983 (12) TMI 179 - CEGAT, CALCUTTA
Condonation of delay ... ... ... ... ..... both the sides and going through the facts and circumstances of the case, I hold that the items imported are not spares and are electric motors which are covered by Appendix 30 in A.M. Policy 1980-81 in terms of Entry No. 55(4) of the Policy. Only motors upto the value of Rs. 50,000/- can be imported against Non-Permissible Spares Licence. The importation of the goods in the absence of a valid licence is prohibited in terms of Section 11 of the Customs Act, 1962 read with Section 3 of the Imports and Exports Control Act, 1947 as amended read with Clause 3 of the Import Control Order 17/55 as amended rendering the goods liable to confiscation under Section 111(d) of the Customs Act, 1962. The value of the goods imported is Rs. 1,91,474.91p. I feel that the Revenue had taken a lenient view in imposing a penalty of 5 keeping in view that the appellant is an actual User and Government of India Undertaking. I uphold the order passed by the lower authority. The appeal is dismissed.
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1983 (12) TMI 178 - CEGAT, CALCUTTA
Confiscation ... ... ... ... ..... ppropriate duty and in the alternative he has pleaded that necessary permission for re-export of the goods may be allowed. 5. ensp In reply, Shri A.K. Deb Roy, Sr. D.R. has pleaded that the appellant rsquo s stay outside ndia was less than a week and the maximum allowance the appellant can avail was Rs. 1,000/- which has been duly allowed by the Asstt. Collector. The goods brought by the appellant are much more and are of commercial nature and as such the appellant is not entitled to get the same released and had pleaded for dismissal of the appeal. 6. ensp After hearing both the sides and going through the facts and circumstances of the case, I uphold the findings of the Collector (Appeals) as the goods brought by the appellant are of commercial nature. Since the original appeal was filed within time the delay in filing of appeal on the prescribed form is condoned as the same was in the form of compliance to the intimation of defects by the Registry. The Appeal is dismissed.
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1983 (12) TMI 177 - CEGAT, CALCUTTA
Condonation of delay ... ... ... ... ..... as prevented by sufficient cause in the late submission of the appeal and I condone the delay. On merits I find that the learned authorized representative rsquo s arguments do not carry any force. His argument that AM 79-80 Policy is applicable is not tenable at all. The appellant rsquo s goods are included in Appendix 30 of the Import Policy 80-81. I, therefore, up hold the orders passed by the lower authorities. However, I feel that the quantum of penalty is quite heavy. The value of the goods is Rs. 13,678/- and the appellant had imported the same for its own use. I hereby reduce the penalty to Rs. 4,000/- (Rupees four thousand only). Thus the appellant is entitled to a relief of Rs. 4,000/- (Rupees four thousand only). The Revenue is directed to refund the said amount i.e. Rs. 4,000/- (Rupees four thousand only) if already paid by the appellant within two months from the date of this order. Except for the above modification for statistical purposes the appeal is rejected.
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1983 (12) TMI 176 - CEGAT, NEW DELHI
CLASSIFICATION ... ... ... ... ..... pted for use on roads. 2. ensp The Departmental Representative reiterated these points particularly that the Crawler Tractors cannot be classified under Item 34 and their component parts and accessories would not qualify for assessment under Item 34-A. These would be more appropriately assessable under Item 68 of the Central Excise Tariff. 3. ensp We have considered the submissions made by both the parties. In accordance with the definition of Motor Vehicles under Item 34 - ldquo Motor Vehicles mean all mechanically propelled vehicles adapted for use on roads and includes a chassis and a railors but does not include a vehicle running upon fixed rails rdquo . In accordance with this definition, Crawler Tractors cannot be considered as motor vehicles and accordingly their parts and accessories would not fall under Item 34-A of the Central Excise Tariff. We, therefore, do not find sufficient evidence to interfere with the findings of the lower authorities and dismiss the appeal.
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1983 (12) TMI 175 - CEGAT, NEW DELHI
CLAASIFICATION ... ... ... ... ..... arising in the appellants rsquo factory was liable to duty under Item 68 of the tariff. However, we find that the appellants deserve relief in one respect. During the hearing on 20-1-1983, the appellants stated that duty had been demanded from them even on the quantity of the rubber scrap consumed by burning within their factory. If true this demand not correct. It is not clear whether this burning is as a fuel or just for the sake of destroying the unwanted rubber scrap. However, in either case the appellants deserve exemption/ remission of duty under Notification No. 118/ 75-CE, dated 30-4-1975 in case they are using rubber scrap as fuel within their factory, and under Rule 49 in case rubber scrap is destroyed by burning on the ground that it is unfit for consumption or for marketing. We, therefore, direct that appropriate relief be given to the appellants in respect of the quantity of the rubber scrap which is burnt by them. Subject to this relief, the appeal is rejected.
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1983 (12) TMI 174 - CEGAT, NEW DELHI
Manufacture - Parts of power Tillers ... ... ... ... ..... r to make out that there was no wilful suppression of particulars. An opportunity arose when the appellants had necessarily to file classification lists in respect of the clearances when it was incumbent upon them to file the necessary classification. Failure to do so would attract Rule 10. The rulings cited by the learned SDR are directly on the point and the omission to mention these essential matters in the classification list would necessarily amount to mis-statement. We are of the view that in the light of the rulings already given, the limitation would not be six months but five years. 7. ensp The learned counsel for the appellants urged that there was no justification for the imposition of penalty. In the light of the observations set out above, the Order-in-original No. 1/82 dated 29-3-1982 is set aside and the matter remanded back to the Collector of Central Excise for de novo adjudication. The question of penalty is left open to be decided in the final adjudication.
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1983 (12) TMI 173 - CEGAT, NEW DELHI
CLASSIFICATION ... ... ... ... ..... of the invoice and a copy of the order No. C.3/2712/1 979 dated 18-8-1980 passed by the same Appellate Collector of Customs, Madras. In this order the same Collector in respect of the same goods relying on the lsquo analysis certificate rsquo accepted the appellants claim for classification under heading 74.09/19 of C.T.A. 3. ensp Sh. V.M.K. Nair, learned S.D.R. representing the respondent after going through the papers filed by the appellants frankly conceded that the goods were correctly classifiable under heading 74.03, as claimed by the appellants. 4. ensp In view of the concession, the appellants rsquo claim for classification under heading 74.03 is accepted with consequential refund to the appellants. Appeal is thus allowed.
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1983 (12) TMI 172 - CEGAT, NEW DELHI
manufacture ... ... ... ... ..... uo (iii) Page 829-830 McGraw Hill Dictionary of Scientific and Technical Terms II Edition). (iii) ldquo Intermediate rdquo (Chem.)- rdquo A general term for any chemical compound which is manufactured from a substance obtained from raw materials, and which serves as a starting material for the synthesis of another product. rdquo Page 624-Chambers Dictionary of Science and Technology Revised Edition. 12. ensp The use of Glyoxal 40 in the manufacture of 2-Methyl Imidazole and ultimately of Metronidazole I.P. has not been disputed. Having regard to the several definitions of the expression ldquo intermediate rdquo which we have extracted above, we do not see any reason why the benefit of Notification No. 55/75-C.E. should not be extended in the instant cases. 13. ensp Accordingly, we allow the three appeals and direct that consequential relief shall be granted by the concerned customs authorities to the appellants within three months from the date of communication of this order.
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1983 (12) TMI 148 - ITAT PUNE
Applied To, Association Of Persons, Beneficiaries Unknown, Body Of Individuals, Chargeable To Tax, Discretionary Trust, Total Income
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1983 (12) TMI 145 - ITAT MADRAS-D
Orders Prejudicial To Revenue ... ... ... ... ..... n for the purpose of revision valuation is purely subject to guesswork and even the experts differ from one another in respect of the valuation of the same property for the same year. There is no question of the WTO omitting to take into account any evidence which was relevant or taking into account any evidence which was irrelevant and ignoring any evidence on the record. It was also not a case of the WTO making order in haste or mala fide so as to constitute the orders by him as erroneous in law and in fact. 8. In view of the aforesaid decisions, we hold that the Commissioner was not justified in exercising his jurisdiction under section 25(2) and, consequently, setting aside the assessments holding that they were erroneous insofar as they were prejudicial to the interests of the revenue. In this view of the matter, therefore, we set aside the orders passed by the Commissioner and consequently, restore the orders passed by the WTO. 9. In the result, the appeals are allowed.
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1983 (12) TMI 143 - ITAT MADRAS-D
Previous Year, Set Off, Set On ... ... ... ... ..... es that where the director is also an employee, the expenditure must be decided with reference to section 40A(5). It is not in dispute that the managing director in this case was also an employee and, hence, we see nothing wrong in the Commissioner (Appeals) applying the ceiling prescribed by section 40A(5) and limiting the disallowance to that extent. 9. The last point in dispute relates to the computation of the extra shift allowance in calculating the depreciation. The Commissioner has directed the ITO to follow the circular of the CBDT which requires that the computation should be made with reference to the working of the concern as such and not with reference to each individual machinery. This direction is in accordance with the decision of the Supreme Court holding that the circular is binding on the revenue and, hence, this ground is itself untenable and cannot be entertained. In the result, the order of the Commissioner (Appeals) is confirmed. The appeal is dismissed.
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1983 (12) TMI 142 - ITAT MADRAS-D
Appeal To Tribunal, Business Expenditure, Capital Expenditure, High Court, Plant And Machinery, Revenue Expenditure
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1983 (12) TMI 141 - ITAT MADRAS-D
Insurance Policies, Life Insurance ... ... ... ... ..... business assessed in the status of an AOP consisting of herself and other heirs of her deceased husband should be taken into account in computing her total income. This claim was not entertained by the Commissioner because he found that the assessment has been made in pursuance of a direction given under section 263 of the Act to consider the taxability of the insurance amount and a matter which has become final in the earlier assessment, could not be agitated in the assessment made in pursuance of such directions confined to that question. We agree with this reasoning of the Commissioner (Appeals) as we find that the question whether the assessee was entitled to set off the loss has become final by the earlier assessment order which has been rectified to leave out such loss with the consent of the assessee. In the circumstances, we confirm the order of the Commissioner (Appeals) on this aspect of the matter 6. In the result, the appeal and the cross-objection are dismissed.
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1983 (12) TMI 138 - ITAT MADRAS-C
... ...
... ... ..... re was no gift in the transaction. The revenue is not able to assail the finding of fact that it was a single residential unit which could not be divided and sold separately and the asset transferred was in fact only an indivisible 1/4th interest. The revenue also has no evidence to show that either the transaction was in any way mala fide or that the consideration of Rs. 25,000 paid thereon was in any way inadequate. Since it has not been established that the transfer otherwise than for adequate consideration, the AAC was justified in holding that there was no deemed gift under s. 4(1)(a) for which an assessment could be made. We accordingly confirm his order cancelling the assessment. The appeal is dismissed.
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1983 (12) TMI 136 - ITAT MADRAS-C
Revised Returns ... ... ... ... ..... ts of the present case, as pointed out above, involve assessment of three preceding years 1972-73 to 1974-75 for which no action was pending and as to which, according to the ITO, the investigations done by him for the assessment year 1976-77 were the basis. In Krishna and Co. s case the entire matter related to the same assessment year. It would not, therefore, be correct to say that the assessee should be even legally regarded as having offered as business income any amount earlier concealed. 11. I, therefore, agree with the learned Accountant Member that the penalties levied should be cancelled not only on the purely factual ground of no suppression of income for the years under appeal but also on the legal imputation that the ratio of the decision in Krishna and Co. s case being not applicable, the assessee should be exonerated from any charge of contumacious conduct. 12. The files will now go back to the original bench which heard the case for disposal, according to law.
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1983 (12) TMI 133 - ITAT MADRAS-B
... ...
... ... ..... s not succeed in getting the value fixed for residential property in terms of s. 7(4) at least Rule 1BB of the WT Rules, 1958 should be applied in determining the value of the property. 9. The ld. Departmental representative on the other hand supported the orders of the other hand supported the orders of the authorities, but conceded without giving up case of the department regarding application of rule 1BB of the WT Rules, 1958 for the residential property. 10. We have duly considered the rival contentions. It is an admitted fact that the residential property has not been exclusively used for residential purposes and, therefore, the WTO was justified in rejecting the claim and the AAC was also justified in upholding his order. At the same time Rule 1BB is applicable to the determination of value of the residential property also as held by the Special Bench in the case of Biju Patnaik vs WTO. It is needless to mention that for the let out property also rule 1BB is applicable.
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