Delhi Court January 1984 Judgments
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Sundaram Industries Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-31-1984
Reported in: (1985)(5)LC1690Tri(Delhi)
1. In his order-in-appeal No. 159/79 dated 31-1-1979, the Appellate Collector of Customs & Central Excise, Madras rejected appeal dated 23-9-1977 by Sundram Industries, Madurai, and held that backing material '(cushion compound)1 produced by Sundaram and used by it captively was correctly held by the Assistant Collector to be liable to duty. The factory has, therefore, filed this appeal dated 9-7-1979 against that order-in-appeal.2. On 5-12-1983 the learned counsel for the Sundaram submitted before the Tribunal that one of the members of the Bench before which his appeal was to be heard had been a member of another Bench that had given a decision in a similar case that was unfavourable to his present appeal. He cited 1983 (1) ETR 307 as the decision he had in his mind.He, therefore, submitted that his appeal should be heard by another Bench in which that member would not sit. The learned counsel for the department resisted this demand.3. The appellants' counsel was told he should,...
Union of India Vs. Som Nath Chadha and Co.
Court: Delhi
Decided on: Jan-31-1984
Reported in: 25(1984)DLT226; 1984RLR452
G.C. Jain, J.(1) This appeal is directed against the order of the learned Single Judge dated August 27, 1982. It was dismissed by us by a short order dated January 25, 1984, Now we proceed to give reasons for that order. (2) Messrs Som Nath Chadha & Co., respondent herein, entered into a contract with the President of India on June 25, 1969. Under that agreement it Was appointed a member of the panel of auctioneers for conducting sales by public auction of such properties the Director General of Supplies and Disposals, Ministry of Works and Housing and Supply, Government of India, New Delhi, may from time to time, at his discretion entrust to it for disposal by auction. The agreement contained arbitration clause, namely, clause 15, which reads as under.' '15.All disputes and differences arising out of or in any way touching or concerning this agreement whatsoever, shall be referred to the sole arbitration of any person nominated by the Secretary of the Government of India or if there b...
Shyam Lal Vs. State
Court: Delhi
Decided on: Jan-31-1984
Reported in: 25(1984)DLT172
Jagdish Chandra, J. (1) The alleged occurrence took place as far back as 16.12.83. The petitioner is alleged to have caused knife injuries on the chest and abdomen of injured Om Wati as also on the chest and mid-finger of the right hand of her husband Khazan Singh. The report regarding the nature of injuries has not as yet been obtained by the police and a long time has elapsed since the date of occurrence. Investigating Officer of this case is present and on asking he submits that the doctor has now given one month's date for collecting the opinion regarding the nature on injuries. The learned counsel for the petitioner submits that all this delay has been intentional especially when Khazan Singh injured happens to be the Sub. Inspector of Delhi Police and further that 0m Wati who is employed in Hindu Rao Hospital as a Nurse has remained there unnecessarily and deliberately so as to bring the case u/s. 326 IPC. It is also pointed out that the applicant is a young boy about 17' years w...
Municipal Corporation of Delhi Vs. Ram Chand and ors.
Court: Delhi
Decided on: Jan-30-1984
Reported in: 1985(1)Crimes501; ILR1984Delhi775
R.N. Aggarwal, J.(1) This is an appeal by the Municipal Corporation of Delhi against the judgment dated April 1, 1977 of Mr. P. K. Bahri, Additional Sessions Judge, acquitting the respondents Ram Chand and Mangha Ram of the offence of selling adulterated besan. The respondents were acquitted by the Additional Sessions Judge mainly on the- ground that the sample sent to the public analyst was' less than the quantity required to be sent to the public analyst under the rules and in this conclusion the Additional Sessions Judge relied upon the judgment of the Supreme Court is the case Rajaldas Gurunamal Pamanani v: The State of Maharashtra, : 1975CriLJ254 . The aforesaid judgment was reconsidered by the Supreme Court in State of Kerala etc. v. Alaserry Mohammed etc. etc. 1978(1) F.A.C. 145(2). The Supreme Court reversed. its earlier judgment and held that Rule 22 is directory and not mandatory. We have gone through the record and we find nothing in the report of the public analyst to show ...
Municipal Corporation of Delhi Vs. Jagdish Chander and anr.
Court: Delhi
Decided on: Jan-30-1984
Reported in: 1984CriLJ861; 26(1984)DLT15
Aggarwal, J.(1) This is an appeal against the judgment dated 28.9.1976 of Shri J.D. Kapoor, Metropolitan Magistrate whereby the respondent Jagdish Chander was acquitted of the charge of selling adulterated namkeen cashew-nuts fried in vanaspati. (2) Briefly the facts are that the respondent has a shop in the Central Market, Lajpat Nagar, New Delhi. On 19th July 1975 Food Inspector Vir Bhan Sharma (Public Witness -2) visited the shop of the respondent at Central Market, Lajpat Nagar. The respondent was found to be selling bakery products and carbonated water etc. The respondent had at his shop namkeen Kaju fried in vanaspati. P.W. 2 disclosed his identity and purchased 600 gms. of kaju on payment of Rs. 18.00 as its price for the purpose of analysis. The Food Inspector divided the sample in three equal parts and sealed each part in a dry bottle. The food inspector sent one part of the sample in Public Analyst who found it to be adulterated due to the presence of 7 per cent insect damage...
Coromandel Fertilisers Vs. Collector of Customs and Central
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-27-1984
Reported in: (1984)(16)ELT563TriDel
1. This is a revision application addressed to the Central Government (now transferred to the Appellate Tribunal under Section 131 B) against the order-in- appeal No. 65/79 (Cus.) dated 12-4-1979.2. M/s Coromandel Fertilisers Limited (hereinafter called the 'appellants' are the manufacturers of chemical fertilisers.Rock-phosphate, one of the raw materials used in the manufacture of chemical fertilisers, is imported from sources outside the country. As per the regulations laid down by the Government of India, the import of rock-phosphate is canalised through the Minerals and Metals Trading Corporation (A Government of India Undertaking). During the period 1972 to 1976, the appellants imported rock-phosphate and it was initially assessed to countervailing duty at 15% under Section 2 (A) of the Indian Tariff Act, 1934 as prescribed under Section 14 of the Customs Act, 1962 and to auxiliary duty at 5% under Customs Tariff Item No. 35 on a provisional basis. On 24th October 1978, the Assis...
Kiran Printing and Packaging Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-27-1984
Reported in: (1984)(16)ELT570TriDel
1. The captioned appeal was initially filed as a Revision Application before the Central Government which, under Section 35-P of the Central Excises & Salt Act, 1944, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it.2. The facts of the case, briefly stated, are that the appellants (to be referred to as 'KIRAN' for brevity's sake) are manufacturers of "T.D. Waxed Paper, one side coated with Sodium Benzoate and other side waxed". For this, KIRAN buy duty-paid "M.G. White Poster Paper of substance 40 grams per square metre (G.S.M.) with T.D. (Titanium Dioxide) loading" from Andhra Pradesh Paper Mills, Rajamundry. A solution of Sodium Benzoate is applied to one side of the paper by means of a gravure printing process, for getting anti-rust properties.The resultant paper is waxed on the other side, the grammage consequently going upto 52-55 G.S.M. It is used for packing and wrapping. (c) Paper coated one side with Sodium Benzoate...
Om Parkash Gupta Vs. Delhi Development Authority
Court: Delhi
Decided on: Jan-27-1984
Reported in: 25(1984)DLT301
D.K. Kapur, J. (1) Several Writ Petitions are concerned with the allotment of alternative sites at a reserve price to the petitioners who claim to be former occupants of the Motia Khan area which was dismantled and cleared in a scheme formulated by the Delhi Development Authority. The purpose of the scheme, which took a number of years, was to remove the metal and scrap dealers in Motia Khan area to a Loha Mandi which was developed in Naraina, this scheme is commonly referred to as the Naraina Ware-housing Scheme. (2) There were numerous problems regarding the allotment of new sites, particularly as to who were the persons who were to be allotted the sites, and also, some persons were offered allotments at Naraina while others were offered places at a far away place known as Rewari Line Industrial Area. A joint Writ Petition was filed being C.W. No. 317 of 1970, entitled M/s. Madan Iron Stores and v. Delhi Development Authority. This petition was decided on 13th October, 1970, by a Div...
Rajasthan Spinning and Weaving Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-25-1984
Reported in: (1990)(45)ELT654TriDel
1. The two appeals captioned above, filed under the provisions of Section 35B (l)(c) of the Central Excises & Salt Act, 1944 (hereinafter referred to as the Act) raise questions as to classification of yarn, described as double/twisted yarn stated to be made out of duty-paid, spun yarns, of different compositions.2. The appellants claim to be manufacturers of various types of yarn, falling under Items 18,18B and 18E of the Central Excise Tariff (hereinafter referred to as the CET) and further that after bringing several varieties of duty paid spun yarn in the factory, in relaxation of the provisions of Rule 51-A, the process of doubling the said yarn is undertaken, and thereafter clearances effected on payment of duty under T.I. 68.3. The controversy arose when the classification list, which was filed on 2-5-1978 indicating all these doubled or twisted yarns as assessable under T.I. 68 was not approved as submitted, and by order dated 12-9-1978, the Assistant Collector directed th...
Ravi Dughdhalaya Vs. Collector of Customs and Central
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-25-1984
Reported in: (1984)(17)ELT125TriDel
1. M/s. Ravi Dughdhalaya have filed Revision Application dated 10-8-77 against order-in-appeal No. 599/77 dated 1-7-77 passed by the Appellate Collector of Customs and Central Excise, Bombay.2. The appellant is a small milk vendor. He purchased a second hand air-compressor and copper tubes from the local market, had the copper tubes soldered together in a zigzag way and connected the wooden box with the compressor by means of these tubes. The wooden box was prepared locally and was called cabinet. The Central Excise officers seized the wooden box and the copper coils on the grouud that they were dutiable as parts of refrigerating machinery. In the show-cause notice dated 27-8-76 it was alleged that the appellants had got manufactured the wooden cabinet and the cooling coils without obtaining the Central Excise licence and used them after assembling the milk cooler which is a refrigeration appliance falling under T.I. 29A(i). The Dy. Collector of Central Excise, Ahmedabad held that the...
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