Delhi Court May 1984 Judgments
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Lustre Lampions Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-31-1984
Reported in: (1984)(18)ELT76TriDel
1. This appeal dated 24-7-1982 to the Central Board of Excise Customs, under Section 35 of the Central Excises and Salt Act, 1944 against Order-in-Original C. No. V/32/ 15/1/81 Cx. Adj. I dated 5-5-1982 passed by the Additional Collector of Central Excise, Madras has been transferred to the Tribunal for disposal as an appeal in terms of Section 35P(2) of the said Act.2. The facts of the case as set out in the Order-in-Original are that on 10-2-1981, the Superintendent of Central Excise, Preventive, visited the factory of the appellants, who held licence L. 4 No. 1/73 (electric bulbs) and perused the accounts and sales invoices of the goods cleared. Certain invoices issued to M/s. Revathi Agencies for the sale of electric bulbs, bearing the brand names 'BIJLITE' and 'REVLITE' were found ; and it was also noticed that the value of these bulbs was not included, while computing the exemption limit of Rs. 5 lakhs in terms of Notification No. 71/78, dated 1-3-1978 and No. 80/80, dated 19-6-...
Joy Foam Private Limited Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-31-1984
Reported in: (1984)(18)ELT73TriDel
1. Originally preferred as a revision application before the Central Government, on transfer to this Tribunal the same is being treated as an appeal and being disposed of accordingly.2. For a proper appreciation of the issues involved, it is necessary to. briefly set out the facts of the case. The appellants, M/s. Joy Foam (P) Ltd., Madras imported one production line for manufacturing of flexible polyure-thane foam consisting of one Center CF-4 Foaming machine alongwith some spare parts. The appellants declared to total C.I.F. value for the said goods as NKR 4,46,800 equivalent to Rs. 7,29,967/-. The appellants had declared this value with reference to the proforma invoice dated 26-6-79 received by them from the foreign suppliers which was in, conformity with the invoice dated 23-11-79 under cover of which the import was made. During the course of finalising the assessment, the assessing officer wanted to refer to the technical literature and the price list, if any, for the said good...
V.V. Mahajan Vs. S. Savaran Singh Josh and ors.
Court: Delhi
Decided on: May-31-1984
Reported in: ILR1985Delhi102
H.L. Anand, J. (1) By this election petition u.s. 81 of the Representation of the People Act, 1951, for short, the Act, Dr. V. V. Mahajan, a nominee of the B.J.P. and a defeated candidate, calls in question the election of Savaran Singh Josh, respondent No. I, a nominee of the Congress-I, to the Metropolitan Council of Delhi from Gandhi Nagar Metropolitan Council constituency No. 30 on the grounds that the result of election, in so far as it concerns the returned candidate had been materially affected by the improper reception, refusal or rejection of votes and reception of votes which were void and on account of non-compliance with the provisions of the Constitution, the Act and the Rules and orders made there under. It is further alleged that the result of election in favor of the returned candidate is based 'on a miscount and erroneous counting'. The election of the returned candidate is sought to be voided on-the aforesaid grounds u/s 100(1) (iii) and (iv) of the Act. The challenge...
Ashok Kumar Kad Vs. Usha Rani Kad
Court: Delhi
Decided on: May-31-1984
Reported in: 26(1984)DLT398; 1985(8)DRJ90
J.D. Jain, J. (1) The facts giving rise to this appeal succinctly are that the appellant and the respondent were married on 18th February 1979 in accordance with Hindu rites and customs and they lived together as husband and wife at the house of the appellant in Janakpuri for some time. However, they have not been living together since 16th June 1980. On 3rd October 1980 the appellant made a petition under Section 13(I)(ia) of the Hindu Marriage Act (for short the Act) for dissolution of their marriage by a decree of divorce on the ground of cruelty. It was alleged that the respondent had been all along persuading the appellant to live separately from his parents and her attitude towards her in-laws as well as towards the friends of the appellant was most insolent and rude with the result that he was humiliated at every step. (2) The petition for divorce was vehemently contested by the respondent. While denying the averments made by the appellant in the petition, the respondent made a ...
Sesu Trading Corporation Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-30-1984
Reported in: (1990)(45)ELT664TriDel
1. The appellant, Sesu Trading Corporation, had, in the course of its business, imported Cocoa Powder (unblended and unflavoured) and had been called upon to pay Countervailing Duty thereon in spite of objecting thereto. Their claim for refund, contending that no such Contervailing Duty was payable, relying upon the decision of the Bombay High Court in Cadbury Fry (India) Limited v. Union of India and Ors.(Writ Miscellaneous Petition No. 1404 of 1975) had been rejected by the Assistant Collector and the appeals therefrom have been rejected by the Collector of Customs (Appeals). It is against the said orders that these two Revision Petitions have been preferred to the Govt. of India and, under Section 35-P of the Central Excises & Salt Act, the said Revision Petitions have been transferred to this Tribunal for disposal as appeals.2. Shri V. Subramaniam, Proprietor of the appellant, appeared on behalf of the appellant and the Respondent was represented by Shri Vineet Ohri, SDR. Both...
Entremonde Polycoaters Private Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-30-1984
Reported in: (1984)(18)ELT310TriDel
1. This is an undated application for rectification by M/s Entremonde Polycoaters Private Limited, seeking certain amendments in the order of this Tribunal No. 389/83-C dated 20-12-83 (Appeal No. 369/78-C).Considerable arguments were put forward by the learned counsel for M/s.Entremonde to show that there had been errors on the face of the record which requird rectification. The main error which the learned counsel said had taken place in the Tribunal's order was that a coloured sheet of plastic had been laminated to the sheet of paper to produce the coloured sheet of paper. This is not apparent from any fact in the proceedings that had gone before the lower authorities. The process of manufacture was that coloured plastic was applied as a coating to the paper and this gave an appearance of colour to the paper. It is, therefore, not correct to say that a sheet of coloured plastic had been stuck to the paper to give it a coloured appearance.2. He disputed the statement that the base pa...
Kamlapat Cotton Spinning and Weaving Mills Co. Ltd. Vs. Union of India ...
Court: Delhi
Decided on: May-30-1984
Reported in: [1984]56CompCas311(Delhi)
ORDER S. O. 561(E). WHEREAS the industrial undertaking known as Messrs. J. K. Rayons owned by Messrs. J. K. Cotton Spinning and Weaving Mills Company Limited, Kanpur, is engaged in the Scheduled Industry, namely, the Textiles industry. AND WHEREAS, the Central Government is of the opinion that there has been a substantial fall in the volume of production and deteriorations in quality in respect of Viscose Filament Yarn manufactured in the said industries undertaking, for which having regard to the economic conditions prevailing, there is no justification. AND WHEREAS, the Central Government is further of the opinion that the said Industrial Undertaking is being managed in a manner highly detrimental to the Textile industry and the public interest ; NOW thereforeE, in exercise of the powers conferred by section 15 of the Industries (Development and Regulation) Act, 1951 (65 of 1951), the Central Government hereby appoints, for ]cause of labour trouble later in January, 1981. At the r...
Jucgilal Kamlapat Cotton Spinnhw and Weaving Mills Co. Ltd. and anr. V ...
Court: Delhi
Decided on: May-30-1984
Reported in: ILR1984Delhi783
Prakash Narain, J.(1) This petition under Article 226 of tja.e Constitution of India is concerned with the validity, ten- ability and legality of an order dated August, 6, 1983, passed by the Central Government under Section 15 of the Industries (Development and Regulation) Act, 1951, hereinafter referred to as the Act, in respect of the Rayon Unit of the first petitioner. (2) The first petitioner is a public incited company incorporated and registered under the Companies Act, 1913. The second petitioner is a shareholder of the first petitioner. Respondents I to 7 are the Union of India and persons appointed by the Central Government by its impugned order dated August 6. 1983 for the purpose of investigation postulated by the said order. Respondent No. 8 is the State of Uttar Pradesh.(3) The first petitioner has, inter alia, a cotton textile mill at Kanpur and a mill for manufacture of rayon filament yarn, also at Kanpur. The cotton mill has been in existence from 1931 and it reported ...
Veera Rai Vs. S.P. Sachdeva
Court: Delhi
Decided on: May-30-1984
Reported in: AIR1985Delhi300; 27(1985)DLT340; 1985(8)DRJ272; 1984RLR383
D.K. Kapur, J.(1) Be referring order dated 8th October 1982, this second appeal directed against the order of the Rent Control Tribunal dated 4th March 1982 has been referred to a Division Bench. The question before the court is the meaning to be given to section 45 of the Delhi Rent Control Act, 1958 for the purpose of the restoring certain amenities which have been taken away from the tenant. (2) The tenant had applied under Section 45(1) of the Act staling that he had been deprived of the use of a water closet, bath room and kitchen which formed part of this tenancy and the same should be restored. An application for interim relief was moved under section 45(3) of the Act pending the enquiry. (3) The learned Additional Rent Controller found that the tenant had been let out a shop along with a bath room, W.C. and a small room at the back and hence he passed an interim order under Section 45(3). The landlady's appeal to the Tribunal failed. The decision of the Tribunal was based on th...
Gufic Private Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-29-1984
Reported in: (1984)(18)ELT62TriDel
1. The captioned appeals were initially filed as a Revision Application to 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. Another appeal No. CD(SB)(T) A. No. 833/81-C was listed for hearing on 18-5-1984 and a notice to that effect was despatched by the Registry to the appellants and their Advocates. In reply, a letter dated 4-5-1984 was received from M/s Kantawala & Co., Advocates & Solicitors, Bombay, stating that, in view of certain matters fixed for hearing before the Bombay Bench, Dr. Nitin Kantawala would not be in a position to attend the hearing before this Special Bench at New Delhi on the same date. In the circumstances, it was requested that the hearing might be adjourned to a suitable date in the month of June, 1984. On the day of hearing, however, Shri Ashok Gupta, Advocate, appeared in the Court and submitted that 4 appeals of t...
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