Delhi Court March 1984 Judgments
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Allied Metal and Engineering Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-27-1984
Reported in: (1987)(31)ELT491TriDel
1. This is a revision application which on transfer is being treated as an appeal.2. The dispute relates to classification. The appellant are manufacturers of hinges from hot rolled steel strips. They are a small scale unit and the process of manufacture consists of the following :- "Strips and sheets are purchased from open market and from steel plants. The sheets are cut into small strips measuring 3 to 4' in length and a width of about 3 to 6", depending on the size of the units to be manufactured. These strips are then washed in acid and passed over small rollers to achieve uniform thickness. The strips are then cut into small pieces and the hinges are completed by drilling necessary holes. There is no dispute that the hinges are exciseable under Item 68." 3. The Assistant Collector by his order dated 18-1-1978 held that cold rolled strips are being manufactured by the appellants and these are liable to excise duty. The appellants preferred an appeal. The Appellate Collector by hi...
Delhi Administration Vs. Munshi Ram Ram Niwas and ors.
Court: Delhi
Decided on: Mar-27-1984
Reported in: 1985CriLJ1230; ILR1984Delhi588
S.S. Chadha, J.(1) This petition under Article 227 of the Constitution of India raises an interesting question as to the scope, effect and purpose of the Essential Commodities Act, 1955 and the Delhi Agricultural Produce Marketing (Regulation) Act, 1976.(2) M/S. Munshi Ram Ram Niwas through its sole proprietor Shri Ram Niwas, respondent No. 1 was carrying on his business in the market area known as Narela Mandi in the Union Territory of Delhi. He had obtained licenses under 'categories 'A' and 'E' issued under Rule 12 of the Delhi Agricultural Produce Marketing (Regulation General) Rules, 1978 (hereinafter referred to as 'the Rules') framed under the Delhi Agricultural Produce Marketing (Regulation) Act, 1976 (hereinafter referred to as 'the Act'). Those licenses were issued by the Market Committee, Narela Mandi who is the competent authority for the purpose. Previously the grant of licenses was governed by the Bombay Agricultural Produce Marketing Act, 1939 as extended to the Union Te...
Commissioner of Income Tax Vs. R. S. Multani Mal and Sons.
Court: Delhi
Decided on: Mar-26-1984
Reported in: (1984)42CTR(Del)173
: V. K. Khanna, J. - This is an application for recalling the courts order dt. 4-2-1982 returning the reference as un-answered as requisite copies of the paper books had not been filed within the time granted by the court.2. A reference application by the CIT was filed in this court on 26-3-1979. After the filing of the application, on 13 occasions, i. e., on 2-8-1979, 8-9-1979, 5-11-1979, 11-12-1979, 6-2-1980, 9-4-1980, 10-7-1980, 6-10-1980, 7-2-1981, 21-7-1981, 10-9-1981, 3-11-1981 and 18-12-1981 time for filing paper books varying from some times one month, six weeks and two months was granted. Despite such indulgence being granted by the court, the paper books was not filed for a period slightly less than 3 years. The case was listed before the court on 14-2-1982 when a Bench consisting of Hon' able Mr. Justice K. N. Seth and Hon' able Mr. Justice R. K. Rastogi were pleased to pass the following order :'Time for filing requisite copies of paper book has been granted from time to t...
Maha Shakti Industries Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-24-1984
Reported in: (1985)LC368Tri(Delhi)
1. This appeal is against the order dated 16-9-83 of the Additional Collector of Customs and Central Excise, Jaipur, in which he had held that central excise duty was payable on processed/dyed fabrics manufactured by the appellants during the period 30-4-82 to 17-6-82 and that they were not entitled to exemption in terms of Notification No.130/82-C.E., dated 20-4-82.2. The aforesaid notification exempts cotton fabrics falling under Item 19-I of the Central Excise Tariff Schedule from basic excise duty and also excise duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, subject to certain conditions. The material conditions are the following:- (1) the fabrics should be processed without the aid of power or steam; and (2) they should not have been subjected to the process of bleaching, dyeing or printing with the aid of machines.(However, the second disqualification would apply only if the quantity of fabrics falling within this category exceeds certain sp...
inarco Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-23-1984
Reported in: (1987)(31)ELT469TriDel
1. The point falling for Determination in this appeal is scope of the benefit of Exemption Notification No. 197/67 dated 29-8-1967, as amended from time to time; particularly with reference to Sub-item (3) of the Table annexed thereto, vis-a-vis the goods manufactured by the appellants, bearing the trade name : "Aprons' and 'Cots'.2. We consider it expedient to reproduce the said notification, as well as the relevant Tariff Entry, so as to facilitate appreciation of area of controvercy. "Notification No. 197/67-C.E. dated 29-8-1967 as amended by Notification No. 1/68-C.E. dated 6-1-1968; No. 161/70-C.E., dated 29-8-1970; No. 17/73-C.E. dated 3-2-1973 and No. 72/74-C.E. dated 13-4-1974. EXEMPTION to piping and tubing of unhardened vulcanised rubber:-In exercise of the powers conferred by Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Govt. hereby exempts piping and tubing of unhardened vulcanised rubber, falling under Sub-item (3) of Item No. 16A and specified in...
Madan Cold Storage Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-23-1984
Reported in: (1985)(19)ELT265TriDel
1.The appeal against the orders of the Collector of Central Excise, Kanpur in his Order-in-Orginal No. 10/Collr/ MP/78 dated 18-2-1978.2. The appellants are owners of a Cold Storage in Kanpur. In 1975, they found that some of their bunker type cooling coils and their condensers needed to be replaced. These parts were to be made indigenously. The appellants purchased some pipes from the market and improvisedly made this item by arranging the pipes and connected them with U shape bends and fitted them in their cold storage. The appellants urged that such items are not liable to Central Excise duty. In May, 1975 some of the officers of the Central Excise Preventive Branch, Kanpur paid a surprise visit to their cold storage premises and conducted a survey of the plant. The department alleged that the appellants had not taken out a Central Excise licence for the manufacture of these items and these parts have been utilised without filing their classification list. The goods were seized for...
Chibramau Cold Storage Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-23-1984
Reported in: (1985)LC494Tri(Delhi)
1.This a revision petition filed before the Central Government which on transfer is being treated as an appeal.2. The appellant has manufactured at his site at Chibramau Cold Storage, Farrukhabad, diffusers and condensers which are parts of refrigerating and air-conditioning machinery. The appellants did not pay duty for their products. The fact was discovered by the authorities on an inspection of the appellants' Cold Storage on 24-3-1976. The party had manufactured three diffusers each of 2500' length of 1" diametre pipe, three condensers each of 12 pipes of 20" X 2" diameter, and 5 condensers each of 12 pipes of 20" length x 2" diameter. These items had been installed in their cold storage as parts of refrigerating and air-conditioning machinery. A show cause notice was issued demanding duty besides imposition of penalty. The appellants contended that the parts did not attract duty under Tariff Item No.29A(3). The appellants were only arranging the pipes and diffusers in a zig-zag ...
income-tax Officer Vs. Supan International (P) Ltd.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Mar-23-1984
Reported in: (1984)9ITD256(Delhi)
1. This departmental appeal is directed against the order of the Commissioner (Appeals) relating to the assessment year 1978-79. The ground of appeal is as under: On the facts and in the circumstances of the case, the learned Commissioner of Income-tax (Appeals) has erred in setting aside the assessment and directing the Income-tax Officer to take into account the revised return filed after issue of draft assessment order under Section 143(3) read with Section 144B of the Income-tax Act.2. In order to appreciate the facts it would be necessary to give certain basic facts in this case. The assessee is a private limited company and its accounting year ended on 30-6-1977. The assessee had filed a return declaring loss of Rs. 3,94,618 on 30-8-1979. The ITO after examining the accounts proposed to make certain additions and made the draft assessment order which was sent to the IAC along with the objections of the assessee on 2-3-1981. The assessee filed a revised return on 3-3-1981 claimin...
Air Freight Pvt. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-22-1984
Reported in: (1987)(31)ELT112TriDel
1. M/s Air Freight has filed this revision application on behalf of the Director of Agricultural Meteorology, Poona against order in appeal passed by the Appellate Collector of Customs, Bombay (S/49-217/76GS dated 28-7-76 issued on 18-11-76). The short point relate to giving benefit of notification No. 109-Cus dated 20th July, 1976 to the goods imported by the appellants namely Galvanometer and Cup assembly and cleared under the Bill of Entry No. 208/18-7-73. The appellants have stated that the goods are covered by a valid D.E.C. & N.M.I, certificates issued by the appropriate authorities. These certificates had also been produced along with their refund claim to the Asstt.Collector of Customs. The Asstt. Collector of Customs, however, had rejected the claim on the ground that NMI certificate had not been produced at the time of clearance of the goods nor was extension of time for its production given. The Appellate Collector rejected the appeal as unsubstantiated.2. Shri S.G. Bha...
Indian Posts and Telegraphs Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-22-1984
Reported in: (1984)(17)ELT481TriDel
1. This is an appeal filed by the Indian Posts & Telegraphs Deptt, dated 10-2-1983 which is directed against the order-in-appeal No.1156/DLH/82 dated 21-11-82 passed by the Collector of Customs (Appeals), New Delhi. The short point in this appeal relates to assessment of Travelling Wave-Tubes imported by the appellants and cleared under Bill of Entry Nos. 927 and 928, dated 11-1-1980. The Asstt. Collector and Collector rejected the claim for re-assessment at the concessional rate under the Notification 284-Cus., dated 2-8-76 as amended by the Notification 412/76, dated 18-9-76 on the ground that the goods were in the nature of spare parts which are meant for replacement and therefore, could not be considered as component parts of Radio Telecommunication Transmission Equipment. The appellants have produced certificat dated 17-1-1980 and 27-1-1981 from their Director (MMD) P & T Department to the effect that the goods in question are essential components of the equipment and hav...
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