Delhi Court October 1984 Judgments
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Super Electricals Vs. Collector of C.E.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-01-1984
Reported in: (1989)(43)ELT519TriDel
1. The question for decision in this appeal to the Tribunal is whether the whole or part of Central Excise Duty of Rs. 14,972.48 P. demanded from the appellants is time-barred and whether the imposition of penalty of Rs. 1,000/- on the appellants is justified.2. The appellants are engaged in the manufacture of bare aluminium strips falling under Tariff Item 27(b), bare copper strip falling under Tariff Item 26A(ii) and double paper covered aluminium strips and double paper covered copper strips falling under Tariff Item No. 68.3. The appellants were availing exemption upto the value of Rs. 30 lakhs in respect of the goods falling under Tariff Item 68 of the CET in terms of Notification No. 105/80-C.E., dated 19-6-1980 and in respect thereof had filed the necessary declaration. The present proceedings against the appellants commenced as a result of surprise visit dated 29-5-1982 of the Anti-Evasion Staff of Headquarters office, Jaipur. The Antivasion Staff found that the appellants wer...
P.N.B. Finance and Industries Ltd. Vs. Gita Kripalani
Court: Delhi
Decided on: Oct-01-1984
Reported in: [1986]59CompCas235(Delhi); 1985(1)Crimes1094; [1986]157ITR385(Delhi)
Anand, J.(1) This is a composite petition, under Section 482 of the Code, by P.N.B. Finance & Industries Ltd, for short, the Company, its Chairman, Director, and Secretary, 'to quash 220 complaints against them by the Income-tax Officer, Company Circle, respondent herein, for an offence under Section 276B of the Income-tax Act 1961, for short, the Act, and the orders summoning the petitioners in the complaints to stand their trial not only for an offence under the Act but also for an offence under- Section 409 of the Indian Penal Code.(2) Prior to July 19, 1969, the Company, which was then known as The Punjab National Bank Ltd., was a banking company, and the banking business of the company was transferred to and vested with the Punjab National Bank, a Corporation, wholly owned by the Government, with effect from the aforesaid date by virtue of an Ordinance, which was later replaced by the Companies (Acquisition & Transfer of the Undertakings) Banking Act 1970. The Company was' paid a ...
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