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Judgment Search Results Home > Cases Phrase: mediation Court: delhi Year: 2003 Page 8 of about 266 results (0.035 seconds)

Aug 25 2003 (TRI)

Finquick Finance (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Aug-25-2003

Reported in : (2003)81TTJ(Delhi)319

1. this miscellaneous petition for rectification of mistakes apparent from record under section 254(2) of the it act, arising out of order dt. 24th aug., 2001, in ita no. 842/dei/2000 for asst, yr. 1997-98 is moved by the appellant. the misc. petition contains 56 pages in all.therefore, on 4th jan., 2002, when the case was first fixed for hearing, assessee was directed to file brief to the point and precise of mistakes claimed to be on the face of record arising from the order passed by the tribunal. on 1st feb., 2002, learned authorised representative filed a summary of the main application narrating therein 30 mistakes from the order. the case was partly heard and adjourned to 4th feb., 2002 and again on 6th feb., 2002.2. learned authorised representative arguing on behalf of the assessee submitted that the order requires to be recalled for de novo disposal for ground nos. 8, 9 and 10 have not been disposed of and that norms of natural justice have been violated and further that reliance placed on a wrong case noted as 41 itd 273 instead of 41 ttj 273. it was further pleaded that tribunal has filed to comply with the decision of the apex court in the case of tin plate co. of india v. cit (2001) 249 ttr 216 (sc) which was relied upon during the hearing of the appeal and copy was also placed on record. it was further pleaded that observations of the tribunal in the body of the order and also at the end from para 23.1 onwards which implicate the assessee and the counsel and .....

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Jan 21 2003 (HC)

Dainik Himachal Sewa Vs. Union of India (Uoi) and ors.

Court : Delhi

Decided on : Jan-21-2003

Reported in : 2003IIIAD(Delhi)605; 104(2003)DLT156

a.k. sikri, j.1. the petitioners in these five writ petitions are small newspapers registered with the registrar of newspapers for india (rni) from different dates having different registration numbers. they are also registered under the provisions of the press and registration of books act 1867. the director general, directorate of advertising & visual publicity (respondent no. 2 herein) (for short 'the davp') is entrusted with the duty and responsibility of release of government advertisement to the newspapers registered with the rni and empanelled with it. for the purpose of release of advertisements, it executes a rate contract with the registered newspapers and on that basis the advertisements are released to such newspapers from time to time.2. all these petitioners were empanelled with respondent no. 2 and the rate contracts issued by respondent no. 2 were extended up to september, 2002. however respondent no. 2 stopped releasing advertisements to the petitioners from 25th july, 2002. thereafter, these petitioners received on different dates in august, 2002 letters from the davp informing that for the reasons contained in these letters, it was not possible to make use of their publication for release of government advertisements in future. the basic reason given in all these letters is that their newspapers were not available in the market/news agency counters as per the report available in the directorate. it may, however, be appropriate to reproduce the language used .....

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Mar 26 2003 (TRI)

S.V. Electricals Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Mar-26-2003

Reported in : (2003)(155)ELT534TriDel

1. we have been called upon to decide on an issue referred by the northern bench (s) of this tribunal in view of conflicting decisions on the issue by two member benches. the issue is whether a plain molybdenum wire used in the manufacture of tungsten filament falling under heading 85.39 of the central excise tariff schedule is an input eligible for modvat credit under rule 57a of the erstwhile central excise rules, 1944 for the period december, 1996 to july, 1997.2. the appellants were engaged in the manufacture of electric filaments viz. tungsten filaments falling under the above tariff heading, during the above period of dispute. they used molybdenum wire in the manufacture of tungsten filament in the following manner :- tungsten wire of the required size was wound tightly around a molybdenum wire of predetermined size on a primary coiling machine with the pitch requisitely adjusted. the coil so produced on the primary coiling machine was called primary coil. the primary coil was then converted into a secondary coil by coiling the primary coil around another thick molybdenum wire. the molybdenum wires were then removed by treatment of the coil system with an acid mixture in which the molybdenum wires dissolved leaving behind the coiled tungsten filament which was ready for use in a lighting system.3. the appellants took modvat credit on molybdenum wire as input under rule 57a of the central excise rules, 1944 to the extent of rs. 2,88,355/- during december, 1996 to march, .....

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Mar 28 2003 (TRI)

S.V. Electricals Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Mar-28-2003

1. we have been called upon to decide on an issue referred by the northern bench (s) of this tribunal in view of conflicting decisions on the issue by two member benches. the issue is whether a plain molybdenum wire used in the manufacture of tungsten filament falling under heading 85.39 of the central excise tariff schedule is an input eligible for modvat credit under rule 57a of the erstwhile central excise rules, 1944 for the period december 1996 to july 1997.2. the appellants were engaged in the manufacture of electric filaments viz. tungsten filaments falling under the above tariff heading, during the above period of dispute. they used molybdenum wire in the manufacture of tungsten filament in the following manner:- tungsten wire of the required size was wound tightly around a molybdenum wire of pre-determined size on a primary coiling machine with the pitch requisitely adjusted. the coil so produced on the primary coiling machine was called primary coil. the primary coil was then converted into a secondary coil by coiling the primary coil around another thick molybdenum wire. the molybdenum wires were then removed by treatment of the coil system with an acid mixture in which the molybdenum wires dissolved leaving behind the coiled tungsten filament which was ready for use in a lighting system.3. the appellants took modvat credit on molybdenum wire as input under rule 57a of the central excise rules, 1944 to the extent of rs. 2,88,355 during december, 1996 to march, .....

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Oct 30 2003 (TRI)

Hindustan Gum and Chemicals Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-30-2003

Reported in : (2004)(91)ECC289

1. in this appeals, filed by m/s. hindustan gum and chemicals ltd., the issue involved in whether tpt-12 (treated tamarind kernel powder) is classifiable under heading 11.01 of the schedule to the central excise tariff act as product of milling industry or under heading 13.01 as a gum as confirmed by the commissioner (appeals) in the impugned order.2. shri a.r. madhav rao, learned advocate, submitted that the appellants, in their two factories at viramgam and bhiwani, are engaged in the activity of getting tamarind kernel powder (tkp) from various manufactures which is soluble in hot water only; that to make it soluble in cold water, they treat tkp by adding sodium hydroxide and acetic acide and water; that after drying, preservative viz, edta is added and packed; that the tkp so treated is sold as-tpt-12. the learned advocate, further, submitted that the central board of excise & customs has clarified vide circular no. 5/86 that tamarind seed power could be regarded as a product of the milling industry in terms of the broad heading under chapter 11 of the central excise tariff and that except for tamarind powder which is in packing for retail sale for prophylactic or therapeutic purposes, tamarind seed powder or tkp would be correctly classifiable under sub-heading 1101.90 of the tariff.3.1 he also mentioned that the sole ground given by the department for classifying the product under heading 13.01 is the hsn explanatory notes to heading 13.02, the heading 13.01 of central .....

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Nov 12 2003 (TRI)

India Trade Promotlon Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-12-2003

Reported in : (2004)(92)ECC20

1. m/s. india trade promotion organization (itpo) has been registered as a charitable organization under section 25 of the companies act 1956. the main objectives of this organization as enumerated in memorandum of association are as under:- to promote, organize and participate in industrial trade and other fairs and exhibitions show-rooms and depots in india and abroad and to take all measures incidental thereto for boosting up country's trade.to publicize in india and abroad international trade fairs and exhibitions to be held in india and invite the foreign participants to participate in them.to organize and undertake trade in commodities connected with or relating to such fairs, exhibitions show-rooms and depots in india and abroad and to undertake the purchase, sale, storing and transport of such commodities in india or anywhere else in the world.to undertake promotion of exports and to explore new markets for traditional items of export and develop exports of new items with a view to maintaining, diversifying and expanding the export trade.2. itpo organizes trade fairs in its pragati maidan complex. business participants in those trade fairs hire out halls/stalls belonging to itpo for the purpose of displaying their products and to carry out business operations during the fair. these stalls are hired out to participants in fairs organized by parties other than itpo. the election commission of india also hired out itpo's premises for storing ballot boxes, election .....

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Aug 08 2003 (TRI)

Airport Authority of India Ltd. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Aug-08-2003

Reported in : (2003)(90)ECC669

1. this appeal has been preferred by the appellants against the impugned order-in-original vide which the commissioner of customs has imposed penalty of rs 2 lakhs on them under section 112(a) and (b) of the customs act.2. the facts are not much in dispute. a consignment of the goods by describing as books/printed matters arrived from singapore by malaysian airlines at delhi airport, in the name of m/s. umesh book service as consignee. the documents regarding that consignment were collected by the customs officers from malaysian airlines on 26.10.1997. since there was a mis-descripton of the goods and on the basis of intelligence gathered by the cargo preventive, air cargo, igi airport, new delhi, the goods were kept in the custody of the appellants. on the request of the superintendent, cargo preventive, one consignment was produced for examination and the same was found to contain prohibited electronic goods, while the other four consignments of the same consignee, m/s umesh book service, were produced for examination. those consignments became missing from the custody of the appellants. the consignee during investigation was also found to be a fictitious person and shri sandeep bhaskar and shri vipin kalra, who earlier imported the similar consignment of electronic goods disowned their concern with the consignment. for non-production of the four consignments for inspection, the department accordingly proceeded against the appellants. they were served with a show cause .....

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Feb 14 2003 (TRI)

Harsh Vardhan Vs. Govt. of Nct of Delhi and ors.

Court : Central Administrative Tribunal CAT Delhi

Decided on : Feb-14-2003

Reported in : (2004)(3)SLJ199CAT

1. this combined order seeks to dispose of the four o.as. all challenging the repatriation of the applicants, who were depuationists with government of nct of delhi to their parent organisations.2. all the o.as. were heard together when mr. balraj dewan, learned counsel appeared for the applicants, smt. avnish ahlawat with shri mohit madan represented the respondents-government of nct of delhi and smt. b. rana with ms. manu lall represented the upsc.3.1 o.a.-845/2002- the applicant (shri harsh vardhan) holding m.sc.degree along with diploma in document examination from the national institute of criminology and forensic science (nicfs), who joined as scientific assistant (document) in the forensic science laboratory (fsl). madhuban, karnal haryana, became a senior scientific assistant in april, 1986 and came over on deputation basis as senior scientific officer (document), with forensic science laboratory (fsl), delhi on 3.11.1995. he applied for absorption in the borrowing organisation, in view of the circular dated 20.3.2002 circulating the vacancies, on 5.9.2001, haryana government had communicated their 'no objection' to the gnct, delhi for his absorption, whereafter his case was sent to upsc for considering his permanent absorption. in the meanwhile, a criminal writ petition no. 388/99 (kamla v. the state) came up before the hon'ble high court of delhi wherein the working of fsl had come for criticism and the high court had directed that the regularisation of the staff .....

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Jan 29 2003 (TRI)

Jyoti Prabha Society Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Jan-29-2003

Reported in : (2003)87ITD126(Delhi)

1. this appeal, preferred by the assessee, is directed against order dt. 24th april, 2002, passed by the cit haldwani (uttaranchal), by which application of the assessee, seeking registration under section 12a(a) of the it act, 1961 (hereinafter referred to as the "act"), as a charitable institution, was rejected.2. to begin with, we are giving out the background of the assessee-society. as transpires from the records, german missionaries purchased properties in northern india for educational activities somewhere in 1879 and a society by the name of "united provinces institute of the blessed virgin mary" was registered in 1949. by 1972, the said institute was found running the st. mary's convent high school; st. mary's boarding department; and nirmala balika vidayalya, a hindi medium school for poor children at nainital. similar activities were also being conducted by the said institute at other places. in the year 1972 itself, the activities of the institute at nainital were bifurcated for administrative convenience. the assessee-society came into existence and got it registered with registrar of societies, u.p., under the societies registration act, 1860. the assessee-society had its memorandum of association and relevant portion of the objects are as under: "(a) to heal and teach charity and truth and to establish, construct, organize, consolidate, support, develop, conduct, acquire, takeover, equip, endow, improve, alter, extend, administer educational institutions, .....

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Feb 21 2003 (HC)

Aga Medical Corporation Vs. Mr. Faisal Kapadi and anr.

Court : Delhi

Decided on : Feb-21-2003

Reported in : 2003IIAD(Delhi)351; 103(2003)DLT321; 2003(26)PTC349(Del); 2003(2)RAJ86

r.c. jain, j. 1. the above-named plaintiff has moved this application under order 39 rule 1 & 2 read with section 151 cpc seeking an ad-interim injunction restraining the defendants, their officers, servants, agents, promoters, dealers, distributors and any one acting for and on their behalf from (i) manufacturing, selling, offering for sale any of the occlusion devices including the blockaid devices which are a three-dimensional reproduction of the drawings of the plaintiff's amplatzer products/devices thereby constituting infringement of the plaintiff's copyright in the said drawings (ii) restraining the defendants from using the impugned brochures or any other material/brochures which are a substantial reproduction or a colourable imitation of the plaintiff's brochures thereby constituting infringement of copyright in the said brochures, and (iii) selling, offering for sale any of the occlusion devices which resemble the plaintiff's devices in any manner and from making any representations that it or its products are in any way connected with the plaintiff, thereby constituting acts of passing of and unfair competition.2. the germane facts leading to the filing of the present application are that the plaintiff has filed a suit for permanent injunction restraining infringement of copyright, passing of rendition of accounts, delivery up etc. against the defendants with the averments and allegations that it is a company existing under the laws of the united states having its .....

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