Delhi Court December 1984 Judgments
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Indian Plastics Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-20-1984
Reported in: (1989)(43)ELT771TriDel
1. The question here is whether phenolic resin lamp capping cement Grade PR/707 manufactured by M/s. Indian Plastics Limited, Bombay should be classified at the concessional rate of 18% ad valorem under Notification No. 122/71-C.E., dated 1-6-1971. The raw materials used in the manufacture of this cement are phenol, formaldehyde, acid catalyst, hexamine and marble dust. Accordingly to the process of manufacture given by the manufacturer, predetermined quantities of phenol and formaldehyde are taken in a reaction vessel and the acid catalyst is then added. The contents of the vessel are stirred and heat is supplied and the boiling reaction starts. After the reaction is complete the water is removed and the desired melting point is achieved. The contents of the kettle are then dischaged and cooled. The material so obtained is ground and mixed with hexamine and further grinding is done to a desired particle size. Predetermined quantities of marble dust are added and the mix is then ready...
Collector of Customs Vs. Premier Tyres Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-20-1984
Reported in: (1985)(20)ELT124TriDel
1. The captioned proceedings instituted by the Central Government in exercise of the powers conferred on it under Section 131(3) of the Customs Act 1962 (as it stood at the relevant time), have come on transfer to this Tribunal in terms of Section 131 (B) of the said Act, to be disposed of as if they were appeals filed before the Tribunal.All the appeals involve a common dispute and are, therefore, being disposed of by this common order.2. The dispute is whether Polyethylene Glycol 300-P (PEG, 300--for short) and Polypropylene Glycol (PPG, for short) imported by the appellants fell for classification under heading No. 38.01/19(1) or 39.01/06 of the First Schedule to the Customs Tariff Act, 1975 (CTA, 1975--for short). The Appellate Collectors of Customs at Madras and Bombay held, by their impugned orders, that the former was the correct heading as claimed by the appellants whereas the show cause notices issued by the Central Government take the tentative view that the latter is the co...
M.R.F. Ltd. Vs. the Customs Excise and Gold
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-20-1984
Reported in: (1985)LC289Tri(Delhi)
1. Counsel says that the matter was heard by three Judges' bench on 19th July, 1984 and judgment was reserved and subsequently notice has been received intimating that a larger bench is to hear the said matter again. Counsel makes a grievance that he has asked under what power this has been constituted. In spite of that the matter has now been listed before a larger bench and he maintains that there is no competency under the Act to constitute the larger bench, when the matter has once been heard by a duly constituted bench earlier. Rule D.B.3. Notice for 15.1.1985, In the meanwhile the proceedings before larger bench are stayed....
Prem Nath Diesels Grainvaying Division Vs. Commissioner of Income-tax
Court: Delhi
Decided on: Dec-20-1984
Reported in: (1985)48CTR(Del)171; ILR1985Delhi497; [1986]159ITR575(Delhi)
Sunanda Bhandare, J.1. M/s. Premnath Diesels Grainvaying Division, a partnership firm constituted on April 2, 1969, entered into a contract with a non-resident company, M/s. International Grainvaying Company Incorporated, which was incorporated in U.S.A. This contract was in connection with the operation in India of off-loading the grain from large tonnage vessels to smaller ships along the Indian coastline and providing suitable grainvayors and their operation for discharge of wheat from large vessels to the smaller ships. M/s. Premnath Diesels Grainvaying Division, was to provide necessary supervisory and other staff for maintenance and operation of such grainvayors. M/s. Premnath Diesels Grainvaying Division was ultimately dissolved on April 1, 1971. On January 11, 1972, the Income-tax Officer made an assessment for the assessment year 1969-70 on the non-resident company, namely, M/s. International Grainvaying Company Incorporated on a total income of Rs. 2,75,000 on the basis of re...
Delhi Hotels Vs. Commissioner of Income-tax
Court: Delhi
Decided on: Dec-20-1984
Reported in: [1986]159ITR840(Delhi)
D.K. Kapur J.1. This is an application under section 256(2) of the Income-tax Act, 1961, relating to the assessment year 1973-74. The Tribunal had rejected the assessed's application to be treated as a registered firm on the ground that it was not a genuine partnership and hence was not entitled to that status. The assessed's application under section 256(1) of the Act had raised as many as 18 questions before the Tribunal. The application was rejected as per order dated February 11, 1981. 2. The assessed filed an application under section 256(2) claiming a reference of four questions which are set out in paragraph 12 of the application. It is submitted in the prayer that the Tribunal should be directed to state a case regarding these four questions. A preliminary objection has been raised on behalf of the Department that these questions are not the ones mentioned in the application under section 256(i) and, thereforee, the application should be rejected. It is submitted by Mr. K. K. W...
Satwant Singh Kochhar and Co. and ors. Vs. Punjab National Bank and or ...
Court: Delhi
Decided on: Dec-20-1984
Reported in: 27(1985)DLT441
G.C. Jain, J. (1) Punjab National Bank advanced loan to M/s. Satwant Singh Kochar and Company, a partnership concern consisting of five partners Satwant Singh ; Gurmukh Singh, Kulwant Singh, Manohar Singh and Miss Mohinder Kaur. The loan was guaranteed by Darshan Singh, Jaswant Singh, Asa Singh and Mrs. Veeran Vali. The title deeds of two properties no. 71 and 144, Sunder Nagar were deposited with the Bank by way of equitable mortgage to secure the amount advanced by the Bank. (2) Disputes between the parties arising under these transactions were referred for decision to Madan Gopal Malhotra, the sole arbitrator. He made his award on June 15, 1968. He held that the Bank was entitled to recover Rs. 5,60,709.40 by sale of the above mentioned mortgaged properties and from the properties of partnership and personal pr (3) On an application by the Bank under sections 14 and 17 of the Arbitration Act the award was filed in Court. Satwant Singh, Mohinder Kaur and Kulwant Singh filed objection...
Asha Rawal Vs. Basant Lal and anr.
Court: Delhi
Decided on: Dec-20-1984
Reported in: 27(1985)DLT428
Malik Sharief-Ud-Din, J. (1) This petition has been filed under section 482 Criminal Procedure Code . for quashing order dated 18th May 1983 passed by Shri Rajesh Kumar Metropolitan Magistrate, Shahdara, Delhi, and for quashing the complaint filed by respondent No. 1 and proceedings pending on the said complaint before Shri Sat Pal Metropolitan Magistrate, Shahdara, Delhi. (2) It may be noticed that this Cr. Misc. (M) petition was originally moved by petitioner Dr. Asha Rawal who is working as the Medical Coordinator of M/s. Marie Stops Society Clinic (hereinafter for short known as Society) affiliated to Population Services, a charitable institution based in U.K. with population and family welfare programmes, One of the objects of the Society is to educate and adherence to the Medical. Termination of Pregnancy 430 Act, 1971 (hereinafter known as Mtp Act). The other three petitioners, Bal Kishan Sharma, Naresh Kumar Sharma and Rajeev Kumar Sharma, father and brothers of one Smt. Tripta...
Prem Hazra Vs. S.S. Grewal Etc.
Court: Delhi
Decided on: Dec-20-1984
Reported in: 1984(3)Crimes269; 1985RLR163
J.D. Jain, J. (1) This revision is against order dt. 22.12.83 of Additional C.MM. dismissing Complaint of petitioner which she had instituted against the respondents u/Ss. 452/342/397/506/4/ & 325/34 1PC. The order of dismissal has been made u/s 203, Code of Criminal Procedure ('the Code'). (2) Succinctly the facts germane to the disposal of this revision petition are that the respondents who are police officers, Satinder Singh Grewal-respondent I being Asstt Comm. of Police, L S. Sandhu-respondent 2 also being Asstt Comm. of Police, Joginder Singh respondent 3, Ram Kishan-respondent 4, Madanjit Singh-respondent 5 being Sub Inspectors of police and Ram Mehar-respondent 6 being driver, all attached to Police Station Kamla Market at the relevant time are alleged to have visited the residential premises at 56, Japan Building, G.B. Road, of the petitioner on the night between 12/13th Sep. 1979 and they allegedly assaulted and gave beating to the complainant-petitioner as well as her husban...
JaIn Exports (P) Ltd. Vs. Union of India and ors.
Court: Delhi
Decided on: Dec-20-1984
Reported in: 1987(29)ELT753(Del); ILR1985Delhi164
Sachar, J. (1) This judgment will dispose of both the writpetitions. Apart from some details on facts on their own most of the main points are common. I shall take the facts from Cw 4037 of 1982 as counsel for the petitioner argued from this petition.(2) This petition challenges the impugned order dated20-12-1982 passed by the Collector, Customs and Central Excise, Ahmedabad under Section 111(d) of the Customs Act.By the said order he directed the confiscation of 3002.557 MT of Refined Industrial Coconut oil imported by the petitioner,He gave, however, an option to the petitioner petititonerto redeem the goods on payment of a fine of Rs.two crores in terms of Section 125 of the Customs Act.(3) Section 11 of the Customs Act, 1962 empowers theCentral Government that it may by notification, in the official gazette prohibit either absolutely or subject to such conditions as may be specified the import or export of goods of any specified description. Section 111(d) of the Customs Act says t...
Jai Kumar Vs. Janki Devi and ors.
Court: Delhi
Decided on: Dec-20-1984
Reported in: 1985(8)DRJ269
N.N. Goswamy, J.(1) This second appeal by the tenant is directed against, the order dated 5-3-1974 passed by the Rent Control Tribunal whereby the eviction Order passed against the appellant by the Addl. Rent Controller was confirmed and his appeal was dismissed : (2) The respondent-landlord instituted a petition on on 12-8-1970 against the appellant on the ground of non-payment of rent with the allegations that the appellant had neither paid nor tendered the arrears of rent due from 26-10-1969 in spite of service of notice of demand and termination of tenancy dated 5-6-1970 served on him on 10-6-1970. The eviction petition was contested by the appellant. Various pleas were raised including one that the premises were situated in a slum area and that no notice under Section 106 of the Transfer of Property Act was served. It was also pleaded that the appellant had deposited the arrears of rent in the Court of the Addl. Rent Controller. (3) The learned Addl. Rent Controller passed an orde...
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