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Delhi Court November 1983 Judgments

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Nov 25 1983

D.K. Enterprises Vs. Employees of State Insurance Corporation

Court: Delhi

Decided on: Nov-25-1983

Reported in: 1984(6)DRJ139

Yogeshwar Dayal, J. (1) PETITION under Section 14 of the Arbitration Act 1940 on behalf of M/s. D.K. Enterprises against employees of State Insurance Corporation (E.S.I. Corporation)-the Arbitrator Smt. A.K. Sparkar filed the award and proceedings in this court.(2) ON notice being issued to the filing of the award, the ESI Corporation filed the objections to the award dated 29-1-82. The objections themselves were filed on 5-7-82. It appears that E.S.I. Corporation was served with the notice of the filing of the award on 18-5-82.(3) IN the objections that part of the award was challenged, wherein the arbitrator did not adjudicate upon the counter claim. No objections were filed on the merits of the claim, which was substantiated by the petitioner before the Arbitrator.(4) ON the objections of the Corporation, the following Issues were framed by order dated 16-2-83 : (1)Whether the objection petition (2569/82) has been signed and filed by a duly authorised (person) (2)Whether the objecti...


Nov 25 1983

Union of India Vs. Kewal Krishan Mittal

Court: Delhi

Decided on: Nov-25-1983

Reported in: AIR1984Delhi38; 25(1984)DLT24; 1984RLR20

Avadh Behari, J.(1) The single question in these proceedings is whether this court can issue a direction to the Union of India for the payment of arrears of salary to the Government servant after the dismissal order has been set aside. (2) This is a tale of twenty years. The respondent late Shri Kewal Krishan Mittal, in 1963 brought a suit for declaration that his services had been wrongly terminated by the appellant, Union of India. At the relevant time he was holding the post of a Managing Officer-cum-Assistant Custodian at Delhi. On 14th June, 1960 his services were terminated. The principal ground of challenge was that Art. 311 of the Constitution was breached. He clamed a decree of Rs. 2,358.72 as the difference between the suspension allowance and his pay. The subordinate judge decreed the suit on 2nd December, 1967. The Union of India appealed. The Additional District Judge by order dated 30th October, 1971 accepted the appeal and dismissed the suit. On a second appeal to this c...


Nov 24 1983

Sanghvi Enterprises Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Nov-24-1983

Reported in: (1984)(16)ELT317TriDel

1. The appellants manufacture pencil slats from log wood. According to them, odd pieces of wood, called sawn timber, and saw dust arise in the course of manufacture. The lower authorities have held that all the three articles, namely, pencil slats, sawn timber and saw dust, are classifiable under Item 68 of the Central Excise Tariff and directed the appellants to pay the duty thereon for the period 1975-76 and 1976-77. (1) there should be no duty liability on pencil slats for the period from December, 1975 to July, 1976 on the ground that during this period or during the preceding 12 months they did not employ more than 49 workers in their factory, vide exemption notification No. 54/75-C.E., dated 1-3-1975. (2) sawn timber and saw dust were only process waste or process residues which incidentlly arose in the course of manufacture of pencil slats from log wood and as such they were neither "goods" nor any manufacturing process was involved in their case.They basically relied on two Su...


Nov 24 1983

Cougar International Pvt. Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Nov-24-1983

Reported in: (1984)(16)ELT310TriDel

1. This is an appeal against Order No. C-27/Misc/3/81-Cus. dated 9-12-1981 of the Collector of Customs (Appeals), Madras, in which he has upheld the decision of the Assistant Collector of Customs, Cochin, in his Order No. CDR. 17o/77-Ap(X) dated 17-12-1980, confirming a demand for export duty amounting to Rs. 5,62,500 on 9 consignments of tapioca chips exported by the appellants.2. The question involved in this appeal is whether at the relevant time the tapioca chips exported by the appellants were liable to export duty as "Animal feed" under Item 21 of the Second Schedule to the Customs Tariff Act, 1975, otherwise referred to as the "Export Tariff Schedule".3. Appearing before us for the appellants, Shri K.L. Arora stated that in June 1977 a contract for the supply of tapioca chips for industrial use was entered into between the appellants and the foreign buyer in West Germany through the State Trading Corporation of India (STC). In August/September, 1977, 9 consignments of tapioca c...


Nov 24 1983

Collector of Central Excise Vs. Multiple Fabrics Co. (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Nov-24-1983

Reported in: (1984)(16)ELT299TriDel

1. These are two appeals filed by the Collector of Central Excise, Calcutta, against the combined Order-in-Appeal No. 6-622/Cal/82 dated 20-8-82 passed by the Collector of Central Excise (Appeals), Calcutta, in which he had allowed two appeals of the respondents, holding that the goods manufactured by them (conveyor belting) were correctly classifiable under Item 68 of the Central Excise Tariff and not under Item 22 as held by the Assistant Collector.2. These appeals first came up for hearing on 10-10-83, alongwith the appeal filed by M/s Multiple Fabrics Co. (P) Ltd. (the respondents in the present matter) against an order passed by the Collector of Central Excise, Calcutta vide Order-in-Original No. 203(22) 80/Collector-16/83 dated 1-2-83. At the request of the respondents in these cases, the hearing was adjourned to enable them to file cross-objections. It was also brought to the notice of Shri Tayal, Departmental Representative, that the two appeals appeared to have been filed aft...


Nov 24 1983

Multiple Fabrics Co. (P) Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Nov-24-1983

Reported in: (1984)(16)ELT301TriDel

1. This is an appeal to the Tribunal against Order No.203(22)80/Collector/16/83 dated 11-2-83 of the Collector of Central Excise, Calcutta. In this order the Collector had held that the PVC Conveyor Belting manufactured by the appellants was chargeable to Central Excise duty under Item 22(3) of the Central Excise Tariff.Consequently, he had demanded duty amounting to Rs. 14,70,858.01. He had also imposed on the appellants a penalty of Rs. 5 lakhs for contravention of various rules of the Central Excise Rules, 1944.2. In dealing with this appeal, it is relevant to take note of certain other decisions, some by the Collector of Central Excise (Appeals), Calcutta, and some by the Tribunal itself. The decisions of the Collector (Appeals) are contained in the combined order No. B.621/622/CAL/82 dated 20-8-82, passed on two appeals of the present appellants on the same question, namely Central Excise Tariff classification of the conveyor belting manufactured by them. The Collector (Appeals) ...


Nov 24 1983

Commandant, Embarkation Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Nov-24-1983

Reported in: (1984)(16)ELT319TriDel

1. The question for decision in this appeal originally filed as a Revision application to the Government of India, is the classification for the purpose of Customs of 'Honing fluid and Honing stone-whether they should be classified as the machines under heading No. 84.45/48 at the rate of 40% plus C.V.D. 8% or on merits as done by the lower authorities. The appellants by B.E. Cash No. GSI 3615 dated 28-9-1979 imported Delapena Honing Machine and accessories. These were classified under heading 84.45/48 at 40%+C.V.D. 8%. It appears that the acccessories of the machine consisted of Honing stones and Honing fluid. The Customs authorities felt that these accessories would not be classifiable as machine. A notice to show cause, why less charge be not recovered from the appellants was issued. After following the usual procedure, the Assistant Collector of Customs passed order dated 8-7-1980 assessing the fluid and stones under heading 68.01/16(1) at 100%+20%+ 15 C.V.D. and confirmed the dem...


Nov 24 1983

Rishi Enterprises Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Nov-24-1983

Reported in: (1984)(15)ELT260TriDel

1. This appeal filed by M/s. Rishi Enterprises is directed against Order-in-Appeal dated 3rd July, 1982 passed by Collector of Central Excise (Appeals), Bombay whereby he disposed of the appeal filed by the appellants, against Adjudication order of the Assistant Collector, Central Excise, Bombay passed on 11-7-1979.2. Proceedings emanated from a notice to show cause having been issued on 2-1-1978 by Superintendent of Central Excise, Range IV, Bombay indicating that the party had been manufacturing 'nib slitting wheels' which attracted excise duty under T.I. 51(2) of the Central Excise Tariff (hereinafter referred to as the (CET), and that they cleared the same/consumed captively during the period October 1972 to April 1977, without obtaining Central Excise Licence as required under section 6 of the Central Excises and Salt Act, 1944, read with rule 174 of the Rules framed thereunder, (hereinafter referred to as the Act and the Rules respectively). Infringement of other provisions of t...


Nov 24 1983

S.S. Agarwal Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Nov-24-1983

Reported in: (1985)(22)ELT482TriDel

1. Shri S.S. Agarwal (hereinafter called the appellant) filed an appeal under Section 80 of the Gold (Control) Act, 1968 before the Government of India, against the Order-in-Original No. 18/Addl. Collr/Gold/1982, dated 30-7-1982 passed by the Addl. Collector of Central Excise, Kanpur in case No. V (15) Gold-Seiz. 16-Adj/82/27309/187R. The appellant was charged for contravention of Sections 16, 8(3) and (4) of the Gold (Control) Act, 1968. In regard to the contravention of Section 16, the party claimed that he held the gold coins with the ornaments in the capacity of a family and under Section 16(5), no declaration was required to be made as total holdings of gold coins and gold ornaments were only 1398.300 gms. excluding the weight of gems and stones.2. With regard to the charges of contravention of Section 8 (3) and (4) of the Gold (Control) Act, 1968, 32 gold coins were seized from the possession of the appellant. He stated that 5 gold coins belonged to him, 5 to his son Sh. Pawan K...


Nov 24 1983

J.K. Chemicals Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Nov-24-1983

Reported in: (1990)(31)LC723Tri(Delhi)

1. This appeal is directed against the order of the Collector of Customs (Appeals) Bombay, dated 16th January, 1978 whereby he had upheld the order of the Assistant Collector.2. The appellants imported a consignment of high grade electrolytic zinc slabs under bill of entry dated 9.2.1977 and declared its price as $735 per Metric Tonne. They stated that this value had been arrived at with reference to contract with foreign supplier entered on 18.12.1976.The lower authorities, however did not accept this invoice price on the ground that M.M.T.C. had imported identical goods by the same vessel wherein the price of the goods was declared as $795 per Metric Tonne.The appellants contested before the lower authorities that in their case they had effected the import with reference to co-lateral agreement, whereas the importation effected by M.M.T.C. was with reference to a long term contract details of which are not available with them. The learned Appellate Collector directed the appellants ...


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