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Showing 41 to 60 of 654 Records

• 2003 (9) TMI 786 - CESTAT MUMBAI
  
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  ... ... ..... ratio of the Tribunal’s earlier order, as upheld by the Supreme Court, we hold that this duty demand is not sustainable. Further, we note that the Revenue’s contention that after sales service and PDI charges were incurred by the dealers out of the margin provided by the manufacturer and therefore, the same were incurred by the dealers on behalf of the manufacturers, has been rejected by the Tribunal in the case of Mahindra & Mahindra 1998 (103) E.L.T. 606 (Tri.) 1998 (25) RLT 547 which was upheld by the Apex Court vide order dated 15-3-1999 reported at 1999 (111) E.L.T. A126 (S.C.). We, therefore, set aside the demand on this account. 16. The interest levied under Section 11AB of the Central Excise Act and penalty under Rule 173Q imposed upon the appellants company as also the penalties imposed upon the other persons under Rule 198 are set aside in view of our above findings. 17. In the result, we set aside the impugned order and allow the appeals.

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• 2003 (9) TMI 785 - CESTAT, CHENNAI
  
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  ... ... ..... ld by this Bench that the goods tendered for export conform to most of the criteria and the variations has been explained as minor and on account of differences between the CLRI on differences and requirements of the buyers, those minor deficiencies were not considered deliberate or committed with an intent to export prohibited goods out of the country. In view of the position that the facts in this case are identical to the facts in the case of M/s. Vijayalakshmi Leathers; M/s. Ribi Leathers and M/s. B.V. Leathers v. Commissioner of Customs, Chennai (supra), respectfully following the judgement rendered by this Bench in the case of M/s. Vijayalakshmi Leathers; M/s. Ribi Leathers and M/s. B.V. Leathers v. Commissioner of Customs, Chennai (supra) and taking all the facts and circumstances into account, we allow the appeal with consequential relief to the appellant and the impugned order is set aside. Appeal allowed. Ordered accordingly. (Dictated and pronounced in Open Court)

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• 2003 (9) TMI 784 - SUPREME COURT
  
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  ... ... ..... pursuance of the decisions in the earlier round of litigation. It is only if it is held that the Appellants suit is maintainable and not barred on principles of res judicata/estoppal that the Appellants can be allowed to pursue the appeal. Thus the writ of prohibition preventing the Revenue Divisional Officer, Tirupati from proceeding with the appeal preferred by the Appellants against the order of the Inams Deputy Tahsildar, Chittoor in S.R. No. 1/95 dated 9.8.1995 must continue for the present. Those proceedings shall therefore continue to remain stayed till after the final decision on the preliminary issues. If the preliminary issues are finally answered in favour of the Appellants then the writ of prohibition in respect of the appeal shall automatically stand vacated. If however the preliminary issues are finally answered against the Appellants the writ of prohibition shall stand confirmed. These Appeals stand disposed of accordingly. There will be no order as to costs.

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• 2003 (9) TMI 783 - ITAT DELHI
  
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  ... ... ..... therefore, the same is clearly distinguishable. 19. In view of the above discussion, it is held that activities carried out by the assessee amounted to agricultural operations and consequently, the income derived from such operations was agricultural income not liable to tax under Section 10. However, we find from the reply of the assessee dt. 29th March, 2001, that assessee had purchased certain plants for sale (para 2). Since no basic operations were carried out with reference to such plants, the profits on sale thereof would be trading profits even though such plants were maintained in the nursery for some time. Particulars of such purchase and sale are not available on record and, therefore, requires verification. The order of the CIT(A) is, therefore, set aside and the AO is directed to restrict the addition only with reference to the profits arising from the sale of plants which was purchased by the assessee. 20. In the result, appeal of the assessee is partly allowed.

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• 2003 (9) TMI 782 - CESTAT MUMBAI
  
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  ... ... ..... nt towards insurance should form part of the assessable value of the goods. The notice also proposed penalty. In the order impugned in this appeal, the Commissioner has confirmed the proposal in the notice. 4. The appellant contends that strictly speaking the amount collected by it in the form of insurance payment not actually utilised can not form part of the assessable value for which it relies upon the judgment of the Supreme Court in Baroda Electric Meter Co. vs. CCE, 1997 (22) RLT 5 (SC) 1997 (94) ELT13. The written submissions make it clear that the appellant does not wish to go into the correctness of the duty demand but only restricts its appeal to the penalty. 5. By applying the ratio of the judgment of the Supreme Court, it would follow that the amount collected as insurance charges, but not so actually utilised cannot form part of the value of the goods. The penalty was therefore not imposable. 6. The appeal is accordingly allowed and the impugned order set aside.

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• 2003 (9) TMI 781 - PATNA HIGH COURT
  
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  ... ... ..... duty is payable by a manufacturer or producer and not by others. The payment by retail vendors is not the payment of excise duty on their behalf but it is a payment made by them for and on behalf of the manufacturer, therefore, it is included as a part of consideration for sale of the liquor as held in the case of Mc Dowell (supra) and Mohan Breweries & Distilleries Ltd. (supra). It may also be appreciated that without payment of Excise duty the liquor cannot be moved, therefore, if excise duty is to be paid then it would be one component of sale price. 18. Thus, the sales tax is to be levied not only on the cost price but also on the excise duty and sacheting cost. The wholesale price of the liquor includes not only the cost price but excise duty and sacheting cost. In that view of the matter, the impugned notification does not suffer from any legal infirmity. 19. In the result, there is no merit in this application and the same is dismissed. R.S. Garg, J. 20. I agree.

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• 2003 (9) TMI 780 - ALLAHABAD HIGH COURT
  
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  ... ... ..... n by learned counsel for the petitioner are distinguishable because they have not referred to or dealt with the principle of lifting the veil of corporate personality. Moreover, in the present writ petition the petitioner has deliberately not mentioned whether there are any assets of the company against which the impugned recovery can proceed. He has also not mentioned who really controls the company. In the absence of these details, we can reasonably assume that the assets of the company have been diverted or siphoned off by the petitioner for his own benefit, and has left only a shell. Tax dues have to be paid, and we will not permit the use of the principle of corporate personality to help tax evaders. Writ is a discretionary remedy, and we will not exercise our discretion to help tax evasion on the basis of technicalities. Following the decision of this Court in Naresh Chander Gupta's case (supra), and the other decisions referred to above this petition is dismissed.

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• 2003 (9) TMI 779 - CESTAT KOLKATA
  
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  ... ... ..... ermining the ACP, the Commissioner shall make available to the assessee the expert opinion given by the NML by which they have opined that the capacity of Induction furnace was 3.4 MT and the ACP as 0.880. The Commissioner shall also made available to the assessee, as to how they (the departmental officers) who are not experts in the filed have come to the conclusion that the capacity of the Induction Furnace is 3.6 MT and the ACP is worked out as 11.520 MT. The assessee shall be given effective opportunity to confront the findings of the NML as well as that of the Depertment in support of their plea. The assessee is at liberty to bring in all evidece that they wish to support their case. We make it clear that we are not expressing any opinion on the merits of the case so far as the capacity of the Induction Furnace and the ACP to be re-fixed, as this is to be done in the de novo proceedings in accordance with law. 12. The appeal is thus allowed by remand in the above terms.

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• 2003 (9) TMI 778 - SUPREME COURT
  

  Whether as the accident had taken place on 18.2.1989 and the claim petition was filed on 2.11.1995; when the claim was barred under the old Motor Vehicles Act,t, the same could not have been revived under the new Motor Vehicles Act?

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• 2003 (9) TMI 777 - SUPREME COURT
  

  Whether the High Court clearly erred in taking recourse to Section 482 Cr.P.C. while enlarging the respondents on bail?

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• 2003 (9) TMI 776 - SUPREME COURT
  

  Whether a Society registered under the Societies Registration Act, 1860 is entitled to obtain Letter of Administration under Section 236 of the Indian Succession Act?

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• 2003 (9) TMI 775 - SUPREME COURT
  

  Whether appointment of the appellant to the post of Assistant District Attorney/Law Officer valid?

  Whether persons appointed to the services of the Union Territory of Chandigarh, their conditions of service shall be governed by the same rules and orders as applicable for the time being to the corresponding posts in the Punjab Civil Services?

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• 2003 (9) TMI 774 - SUPREME COURT
  

  Whether promotion has been rightly denied and what is the conceptual difference between the principles of merit-cum-seniority vis-a-vis seniority-cum-merit?

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• 2003 (9) TMI 773 - SUPREME COURT
  

  Whether the election petitioner was estopped and precluded from raising the contentions in his election petition as regards the validity or otherwise of the 258 ballot papers?

  Whether the parties could even examine the Presiding Officer or other official witnesses as regards the contention as to whether the said 258 ballot papers were valid or invalid?

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• 2003 (9) TMI 772 - SUPREME COURT
  

  Whether the present status of dam project, keeping in view the pan passu condition on which "environmental clearance" has been granted by MoEF, calls for issuing any directions to the respondents who represent various Ministries & departments of Central and State Government as also the Corporation to which the project has been entrusted for implementation?

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• 2003 (9) TMI 771 - SUPREME COURT
  

  Whether the Competent Authority is obliged, under the constraining influence of the compulsion statutorily cast upon it, to pass orders of eviction in the manner envisaged in clause (a) of sub-section (4) of Section 43 of the Maharashtra Rent Control Act, 1999?

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• 2003 (9) TMI 770 - SUPREME COURT
  
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  ... ... ..... the instant case, we are of the opinion that the respondent has deprived the appellant of its rightful use of the money. Therefore, the interest awarded by the trial court to say the least was most reasonable. We also notice that the High Court has not given any reason except referring to the judgments of this Court in the case of Sovintorg (India) Ltd. v. State Bank of India, New Delhi and Ghaziabad Development Authority v. Union of India and Anr. . As stated above, the facts of this case do not justify the application of the principle, laid down by this Court in those judgments. 9. Hence, we allow this appeal, set aside the impugned judgment of the High Court to the extent it has reduced the interest granted by the trial court from 12 to 9 and restore the interest liable to be paid by the respondent to the appellant on the retained earnest money deposit of ₹ 20 lacs to 12 as directed by the trial court. The appeal is allowed with costs quantified at ₹ 15.000/-.

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• 2003 (9) TMI 769 - SUPREME COURT
  

  Whether there was conscious possession has to be determined with reference to the factual backdrop?

  Whether there was non-compliance of Section 50 of the Narcotic Drugs and Psychotropic Substances Act, 1985?

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• 2003 (9) TMI 768 - GUJARAT HIGH COURT
  
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  ... ... ..... al. Having regard to the fact that the learned Senior Counsel for the petitioner wants to rely on the material not earlier produced before the Tribunal in support of the contention which does not appear to have been specifically raised on the basis of the fresh material which was not produced, it appears to us that it would be appropriate for the petitioner to raise the contentions which are sought to be raised before this Court but were not raised before the Tribunal, in their application for revising and/or modifying the order of the Tribunal along with the fresh material on which the petitioner seeks to rely in support thereof. On such application being made by the petitioner, the Tribunal shall consider the same and after hearing the concerned parties, take a decision thereon in accordance with law. All these petitions stand disposed of accordingly. Rule is therefore discharged in each of them with no order as to costs. Interim relief stands vacated in all these matters.

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• 2003 (9) TMI 767 - SC ORDER
  
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  ... ... ..... y merit in this appeal. The appeal is, therefore, dismissed.

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