Delhi Court January 1984 Judgments
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Southern Press Tools Pvt. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-04-1984
Reported in: (1984)(16)ELT542TriDel
1. The appellants have by their application received on 21-11-83 requested that the case be decided on the basis of the records, since they would not be able to make personal appearance. Accordingly, the appeal was considered on merits on the basis of the grounds of appeal and hearing granted to the Departmental Representative.2. M/s. Southern Press Tools (P) Ltd., Coimbatore, have filed a revision application dated 2-2-79, against the order of the Appellate Collector of Central Excise, Madras, No. V/68/26/77 dated 6-11-78, which has been transferred to the Tribunal and is being treated as an appeal. The appellants are fabricating parts of radiators for motor vehicles. The Appellate Collector rejected the appeal on the ground that the parts manufactured by the appellants were "goods" and the person supplying the raw material and the appellants are two different entities. Accordingly, he held that the fabricated part of the radiator is not a radiator and as such it cannot be considered...
Kasturi and Sons Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-04-1984
Reported in: (1984)(19)ELT183TriDel
1. The captioned appeal was initially filed as a Revision Application before the Central Government which,. under Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it.2. The dispute in the present proceedings turns on the correct classification under the Import Customs Tariff Schedule of 1975, of a consignment of "Photo-Sensitive Nylon Printing Plates" imported by the appellants through the Port of Madras. The Customs House assessed the goods to basic Customs duty (the duty leviable with reference to the First Schedule to the Customs Tariff Act) under Heading No. 39.01/07 and to additional (countervailing) duty of Customs with reference to Item No. 15A(2) of the Central Excise Tariff Schedule. The appellants cleared the goods on payment of the duty so assessed. Later on, however, they filed a refund claim before the Assistant Collector contending that the goods were correctly assessable under ...
Sahib Ram Vs. Delhi Administration
Court: Delhi
Decided on: Jan-04-1984
Reported in: 1984RLR286; 1984(1)SLJ506(Delhi)
N.N. Goswamy, J.(1) The main question which calls for consideration in this writ petition is whether the petitioner having been acquitted by a competent criminal Court could be proceeded against departmentally on the same allegations which were the subject matter of the F.I.R. (2) The relevant facts are that the petitioner was appointed as a Constable on 10.12.1962. Thereafter he was promoted as Asstt. Sub-Inspector. In 1976 he was posted in the Establishment Branch of the Police Hqrs. Delhi and was selected for posting as a Senior Technician Road Accident Service on the Ambulance Van of the South District, New Delhi. On 24.4.1977 a F.I.R. No. 160/77 u/Ss. 457/354, Indian Penal Code was filed in police Station, Najafgarh on the complaint lodged by Smt. Vidya Wati daughter of Ram Mehar. The allegations were that on 24.4.1977 at about mid-night intervening 24/25th April 1977, the petitioner was found present on the roof of house of Ram Mehar where his two daughters namely Vidya Vati and ...
Jayant Paper Mills Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-03-1984
Reported in: (1984)(16)ELT528TriDel
1. This is an appeal against the order of the Appellate Collector of Central Excise, Bombay No. V(I")2-8/72/2040 dt. 12th Feb., 1975 and has been filed by Jayant Paper Mills Ltd., Surat. The order of the Appellate Collector arose from an order of the Assistant Collector of Central Excise, Surat dt. 15-4-72. The subject is the assessment of a product which the factory called "packing kraft hardsized". This product was considered by the Assistant Collector as liable to assessment under Item 17(4) of the Central Excise Tariff, whereas the factory claimed assessment under item 17(3). A show cause memo dated 12-8-71 was issued and this was followed by the adjudication order dated 15-4-72 in which the Assistant Collector held that the show-cause notice of 12-8-71 was correct "inasmuch as" packing kraft hardsized paper manufactured by M/s. Jayant Paper Mills Ltd. of Utran were correctly classified and assessed to duty under Tariff Item 17(4) of Central Excise Tariff as N.O.S. and hence, he c...
Devi Dayal Non-ferrous Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-03-1984
Reported in: (1984)(16)ELT537TriDel
1. This is a Revision Application filed by M/s. Devidayal Non-fen ous Industries Pvt. Ltd. dated 12-6-79 and is directed against the order-in-appeal No. 1492/78 passed by the Appellate Collector of Central Excise, Bombay dated 2nd January, 1979, which has been transferred to this Tribunal and is being considered as an appeal. The short question involved in the appeal relates to assessment of aluminium strips falling under Item 27 (b) of the Central Excise Tariff. The appellants were paying excise duty on bare as well as paper covered strips of aluminium since it was considered that the process of covering bare aluminium wires with paper did not amount to manufacture.The Asstt. Collector of Central Excise, by his order dated 24-9-77 which was communicated to the appellants by the Superintendent of Central Excise, Bombay on 6-10-77, reclassified the goods under Item 68 of the Central Excise Tariff on the ground that a new product, namely, 'conductors' came into existence, which was clas...
Lakhan Singh Vs. State
Court: Delhi
Decided on: Jan-03-1984
Reported in: 25(1984)DLT159
Jagdish Chandra, J.(1) Lakhan Singh son of Ved Ram Saini, resident of Village Jamalpur, police station Bainya Ther, District Moradabad (UP) has filed this appeal against the judgment dated 10th January, 1983 of Shri S.M. Aggarwal, Additional Sessions Judge, Delhi whereby the learned trial court held him guilty under Section 366 Indian Penal Code and convicted him there under as also against the order of sentence of the same date whereby he was sentenced to undergo rigorous imprisonment for five years and also to pay fine in the sum of Rs. 1,000.00 and in default whereof he was to undergo further rigorous imprisonment for one year under Section 366 IPC. Briefly stated the case of the production is that the prosecutrix Smt. Meena w/o Tilak Raj Sharma aged about 20 years was working as a maid servant at Bombay with the family of one Shri S.P. Bajaj. Her husband went to his parents in Chandigarh. The prosecutrix left Bombay on 5th September, 1982 and reached Chandigarh on the evening of 7t...
Ramnord Research Laboratories Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-02-1984
Reported in: (1984)(15)ELT464TriDel
1. This is a revision application filed before the Central Government (now transferred to the Appellate Tribunal under Section 131B of the Customs Act, 1962) against Order-in-Appeal No. S/49-1824/80R, dated 30-9-1980 passed by the Appellate Collector of Customs, Bombay.2. M/s. Ramnord Research Laboratories Pvt. Ltd., Bombay imported one box containing 100 Rolls of 35mm Eastman Opaque Leader Film from their Overseas Suppliers, M/s Hollywood Film Co., U.S.A. and this consignment was shipped from Los Angeles per M.V. "President Taft" which arrived at Bombay per President Roosevelt on or about 2-3-1980. The Assistant Collector of Customs, Bombay assessed these goods under heading 39.01/06 (Artificial Resins, Plastic materials etc.) and also levied countervailing duty under corresponding item 15A of C.E.T. The appellants contested that classification and contended that these goods should be classified under tariff entry No. 37.01/08 (Photographic and Cinematographic goods). As per the cont...
Collector of Central Excise Vs. Purewal and Associates Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-01-1984
Reported in: (1987)(31)ELT457TriDel
1. This is an appeal by the Collector of Central Excise, Chandigarh, against the Order-in-Appeal dated 25-2-1983 of the Collector (Appeals), Central Excise, New Delhi, in which that authority had allowed the appeal of the respondents against the Order-in-Original dated 25-1-1982 of the Assistant Collector, Customs and Central Excise Division, Chandigarh.2. he short point involved in this case is whether the four specified articles manufactured by the respondents and referred to as barrel axle screw, etc., are classifiable under Item 52 of the Central Excise Tariff Schedule as "bolts, nuts and screws" as held by the Assistant Collector, or under Item 68 ibid as "All other goods, not elsewhere specified" as held by the Collector (Appeals).3. Appearing before us for the appellant Collector, Shri K.D. Tayal drew our attention to samples of the four articles under consideration, known as barrel axle screw, bridge screw, dial key screw and lid screw.He pointed out that each of these article...
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