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Judgment Search Results Home > Cases Phrase: indian partnership act Court: customs excise and service tax appellate tribunal cestat delhi Year: 1991 Page 1 of about 5 results (0.145 seconds)

Feb 07 1991 (TRI)

Collector of Central Excise Vs. Babul Products

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-07-1991

Reported in : (1991)(33)ECC73

..... a firm cannot be a relative of another firm. he relied upon the following decisions :- 1. air 1948 p.c. 100 - bhagwanji morarji goculdas v. alembic chemical works co.:- the indian partnership act recognises that a firm may possess a personality distinct from the persons constituting it and the provisions of sections 22, 48 & 55 of the income tax ..... act also go to show that the technical view of the nature of a partnership in english or indian law cannot be taken to applying the law of income-tax. it is true that under the law of ..... that under that law, there is no dissolution of the firm by the mere incoming or outgoing of partners. the law with respect to retiring partners as enacted in the partnership act is to a certain extent a compromise between the strict doctrine of english common law which refuses to see anything in the firm but a collective name for individuals carrying ..... in law and in practice, when a firm has been treated as having a distinct personality from those of the partners. thus, partnership firm is a person or an entity having an independent and distinct existence liable for its acts. however, since we have already taken the view that in the facts and circumstances of this case, mutuality of interest between the .....

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Dec 31 1991 (TRI)

Wandrobes and ors. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-31-1991

Reported in : (1992)(42)LC86Tri(Delhi)

..... the ratio of the case diamond engineering and trading corporation (supra) will apply because this is not a case of clubbing of clearances of a partnership and of a proprietory concern but of two proprietorship firms in the name of the husband and wife where the husband by consent controlled the operation ..... he did all the work of his wife because his wife is not technically qualified and facing a lot of trouble after the dissolution of the partnership. the collector in his order had also found from the correspondence made between m/s. lotus chemical industries and other parties that shri bhattacharya has ..... (16) ecr 227, that "there is nothing in law to prevent close relations of partners of one firm forming themselves into a separate and distinct partnership even for the purpose of carrying on the same type of business. unless there is some proof that the finances of the 2nd firm flowed out of ..... of rs. 7.5 lakhs, without payment of duty.the court's judgment and decisions of board quoted by the parties is related with 'manufacture', partnership etc. and none of the cases quoted by them is relevant to the instant case which speaks of the usage of the same machineries/factory by ..... supra). the bench examined the question of the definition of manufacturers as given in section 2(f) of central excises and salt act, 1944 and in this connection has held that indian metal industries and aurofood said to have engaged in the production of manufacture of tin cans. this finding has been given on the .....

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Sep 26 1991 (TRI)

Sohan Lal Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Sep-26-1991

Reported in : (1992)(59)ELT431TriDel

..... to hire b-38, nizamuddin west, or to purchase goods worth rs. 3.84 lakhs, which were recovered from those premises. he further stated that the indian currency worth rs. 50,000/- seized from the appellant's residence was not released to him, but was taken over by the income tax authorities under ..... the time of search, the goods recovered from all the four places were seized under the customs act.4. the appellant, in his statement, stated that since 1983 he has been doing business of blank video cassettes in partnership with his brothers-in-law at shop no. 257, palika bazaar under the name and style ..... consisting of video cassette (national 300 along with a remote control) of japan origin valued at rs. 4200/-, 3 empty cartons of vcr model nv 300 and indian currency amounting to rs. 50,000/- and some documents.the search of b-38, nizamuddin west, rented out in the name of shri rajesh suneja, brother ..... of doubt. the circumstances do indicate that the appellant was found in possession of foreign goods which were notified goods under chapter iva of the customs act and in respect of which he had contravened the provisions of law.11. the facts on record show that 7 video cassette sets along with 7 ..... the principles of natural justice, the impugned order confiscating the goods seized from all the four places under sections 111(d) and 111(p) of the customs act, 1962 was passed and a penalty of rs. 50,000/- was also imposed on the appellant.6. shri m. ganesan, the learned advocate, for the .....

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Apr 03 1991 (TRI)

Fusion Polymers Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Apr-03-1991

Reported in : (1992)(40)ECC145

..... therefore, obvious that partnership arises only from an agreement and is not created by status or obtained by birth. if ..... and circumstances of each case. so one cannot decide the issue mainly on the basis of the provisions of the partnership act. if the adult member of the copercenary or the other member are able to show that the karta or managing member entered into a ..... in this connection, we have to state that an ordinary partnership is composed of distinct individuals who enter into a contract to carry on business either for a limited or during their pleasure. section 5 of the partnership act lays emphasis that the relationship of partnership arises from contract and not from status. it is, ..... a partner in plurality of firms cannot be said to own a sum total of the powerlooms possessed by the firms nor can a plurality of partnership firms treated as one entity because of common partners. the ratio of that decision would, therefore, squarely apply. hence having regard to the ..... be two manufacturers in such a case, the so-called person who engages himself and the person who actually manufactures the goods, the hired labourer."lucas indian service ltd., madras v. collector of central excise, madras, the tribunal has held that "mere supplying the raw materials to another for the manufacture .....

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Mar 22 1991 (TRI)

Ekantika Copiers (P) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Mar-22-1991

Reported in : (1991)(56)ELT350TriDel

..... order or if the income-tax officer is not satisfied that the firm is genuine and actually existed in terms specified in the instrument of partnership. furthermore, cancellation of registration may be effected under r. 6b. the provisions in this section are substantially different from those in section 23(4 ..... assessment orders with requisite court fee stamps or restrict the scope of the single appeal filed before the appellate authority to one of the assessment orders."indian oil corpn. ltd., haldia refinery v. collector of c. ex., calcutta. "single appeal filed against several orders on a common issue not ..... suit the principle of 'res judicata' did not apply. further, the high court ought to have given the appellant benefit of s. 5, limitation act, as there was conflict of decisions regarding this question." in the matter before us, the collector (appeals) had passed a common order disposing of ..... central excise as an adjudicating authority; (c) an order passed by the central board of excise and customs constituted under the central boards of revenue act, 1963 (54 of 1963) (hereinafter in this chapter referred to as the board) or the appellate collector of central excise under section 35, ..... entire suit the principle of res judicata did not apply. further, the high court ought to have given the appellant benefit of s. 5 limitation act, as there was conflict of decisions regarding this question." shri jain argued that in the case of shenoy & company v. commercial tax officer, bangalore .....

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