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Judgment Search Results Home > Cases Phrase: rationale Sorted by: recent Court: delhi Year: 1999 Page 1 of about 46 results (0.133 seconds)

Dec 08 1999 (TRI)

Namtech Systems Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-08-1999

Reported in : (1999)(115)ELT238TriDel

..... m/s harmann & reimer gmbs, germany, foreign company. the tribunal while denying the benefit of exemption notification no. 175/86-c.e. made certain pertinent observations with regard to the rationale of denying the benefit of small scale exemption to the goods affixed with foreign brand names. it was observed that the buyers identify the goods with the brand name and .....

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Oct 28 1999 (TRI)

Commissioner of Chandigarh Vs. Oswal Alloys

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-28-1999

Reported in : (2000)(116)ELT151TriDel

..... had in the said order dated 2-12-1997 rejected the reference application on that ground.7. we find that the issue raised in this application is identical.following the rationale of the tribunal decision in c.c.e., chandigarh v. nehar international ltd. [final order no. r/76/97-nb (db), dated 2-12-1997,1999 (107) e.l.t .....

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Oct 11 1999 (TRI)

Goodyear India Ltd. Vs. Income Tax Officer. (Asstt. Cit V.

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Oct-11-1999

..... or otherwise of such items. the second aspect of the case is regarding the reasonableness of the disallowance. the ao has disallowed rs. 17 lakhs which is based on a rationale analysis. the refers (sic) the addition of rs. 17 lakhs stands confirmed." 56. before us, the submission on behalf of the assessee was that it had itself disallowed and added .....

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Oct 04 1999 (TRI)

Nizam Sugar Factory Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-04-1999

Reported in : (2003)(89)ECC873

..... after a period of six months from the so-called date of knowledge by the department did not represent the correct view of the law and therefore not sustainable. the rationale of the said decisions relying on the concept of 'date of knowledge' and the requirement of issuing scn within a reasonable period (six months) from such date of knowledge were .....

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Sep 28 1999 (HC)

Kulvinder Singh Sethi Vs. Punjab and Sind Bank

Court : Delhi

Decided on : Sep-28-1999

Reported in : 1999VIAD(Delhi)407; 82(1999)DLT617; 1999(51)DRJ406

..... to officers who shoulder higher responsibility and take part in alround development of the bank. if majority of the officers are happy with this provision of promotion policy and once rationale is found in such provision, challenge to the same by the petitioner, representing minority unions, has to fail. as noticed above, petitioners own union had mooted the idea of giving .....

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Sep 17 1999 (TRI)

Commissioner of C. Ex. Vs. Ramsons Udyog (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Sep-17-1999

Reported in : (2000)(67)ECC110

1. the issue involved in this appeal filed by the revenue is whether aluminium water tanks, stainless steel wash basins and lavatory pans are classifiable under heading 8607.00 of ceta as decided by the collector (appeals) or under headings 73.24, 76.15 and 76.11 of the schedule to the central excise tariff act, 1985.2. when the matter was called no one was present on behalf of the respondents m/s. ramsons udyog (p) ltd. who have requested under their letter dated 6-9-1999 to decide the matter on the basis of written arguments. they submitted that the issue regarding the classification of the impugned items has been settled by the appellate tribunal in the case of commissioner of central excise, bangalore v. sri ram metal works, reported in 1998 (99) e.l.t. 616 (tribunal), wherein it was held that railway coach work has to be treated in the broad sense which goes to make the coach functionally complete. in the case of railways, it goes without saying that the provisions of water in the coach is a necessity and the coach can be taken to be complete with the fitment of the water tank. on the same rationale, sanitarywares are also designed for fitment into the coach and they would be classifiable under heading 86.07. following the ratio of this decision, we find no infirmity in the impugned order and the appeal filed by the revenue is rejected.

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Sep 06 1999 (HC)

Bkst Labour and Construction Coop. Society Ltd. Vs. Govt. of Nct of De ...

Court : Delhi

Decided on : Sep-06-1999

Reported in : 1999VAD(Delhi)699; AIR2000Delhi193

..... contended that there was a change in the policy in inviting the tenders for the current period, the respondent corporation submits that the policy and decision to invite tenders is rationale, reasonable, equitable and in public interest being with the sole intention of getting the best at the best rate for the public at large. it is not open to the .....

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Aug 30 1999 (HC)

Kailash Nath Singhal Vs. Union of India and Others

Court : Delhi

Decided on : Aug-30-1999

Reported in : 2000IAD(Delhi)796

..... ) of sec- corporation 19 of the banking companies (acquisition and transfer of undertakings) act, 1970 ; that regulation 33(1) arbitrarily provides a cut-off date 1.11.1993 without any rationale; that the petitioner retired from service keeping in view regulation 19(1) of service regulations, 1979; that since the petitioner was retired from service, keeping in view above provision, he ..... pension on superannuation on that date.' in the submission of the petitioner the above regulation is arbitrary inasmuch as it provides a cut off date 1.11.1993 without any rationale. in the case of state of rajasthan & another vs . amrit lal gandhi & others : [1997]1scr121 considering the facts that pursuant to the recommendations made in 1996 by a committee, appointed ..... 1995, were given the bene- fit by making the said provision prospective in effect as the settlement/understanding was signed/arrived on 29.10.1993 (emphasis sup- plied). so the rationale behind fixing the cut-off date 1.11.1993 is the signing of settlement/understanding on 29.10.1993. thus, fixing of cut off date of 1.11.1993 following .....

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Aug 09 1999 (HC)

Miss Asha Rani Vs. Municipal Corporation of Delhi and anr.

Court : Delhi

Decided on : Aug-09-1999

Reported in : 1999VAD(Delhi)729

..... fix a particular criteria for declaring a student as successful. in so far as employment by any authority is concerned, it is for the concerned authority to lay down any rationale or reasonable criteria with a view to avoid any discrimination.9. in view of the aforesaid stand taken by the respondent-mcd there appears to be no force in the .....

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Jul 29 1999 (HC)

Ashik Abbas and Others Vs. Govt. of National Capital Territory of Delh ...

Court : Delhi

Decided on : Jul-29-1999

Reported in : 80(1999)DLT810; ILR1999Delhi151

ordera.k. sikari, j.1. all these writ petitions involve common question of facts and law and were heard together. these petitions are disposed of by this common judgment. 2. since the question to be decided in these writ petitions is based on almost identical facts, for the purpose of convenience, facts of are mentioned here: 3. the petitioners are holders of diploma in basic training (dbt), which they have done from jamia millia inslamia (jmi) university. it is the case of the petitioners, that dbt was considered at par with elementary training education training course (ete) being run by govt. of nct of delhi/respondent no.1 for direct appointments as primary school teachers up to 1995. these diploma holders used to be considered for appointment as primary teachers in schools run by municipal corporation of delhi (mcd)/respondent no.2. even in 1996, the candidates who had done dbt done jmi were given equal chance to apply along with those who had done etc from district institutes of education training (diet) which is being run by state council of educational research and training (scert). national council of teachers education (ncte) vide order dated 18.6.97, a statutory body of the government of india under national council for technical education under section 14(3)(a) of the ncte act, 1993 granted recognition of 'elementary (diploma in basic training) teacher education course', in exercise of the authority vested in the said council under section 14(3)(a) .....

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