Delhi Court July 1984 Judgments
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Thakar Dass Kakkar Vs. General Manager Northern Railway, Etc.
Court: Delhi
Decided on: Jul-09-1984
Reported in: 1985(8)DRJ48
S.S. Chadha, J.(1) This petitioner under Article 226 of the Constitution of India seeks a writ of certiorari or any other appropriate writ, order or direction to quash the order dated December 31, 1982 passed by the Northern Railway Headquarters fixing the basic pay of the petitioner at Rs. 600.00 in the grade of Rs. 425-700 (RS) with effect from September 27, 1982 on his reversion from Robertsganj Garwah Road Construction Project, Northern Railway. (2) The facts lie in a very narrow compass and are these. The petitioner was originally appointed as a Lower Division Clerk with effect from December 1, 1953 in the then existing pay scale in the office of Senior Civil Engineer/Const. TKJ/DLI of the Northern Railway. The petitioner was thereafter promoted as Senior Clerk with effect from March 10, 1958. The respondents released a notification published in the Extra-ordinary Northern Railway Gazette of October 4, 1958 asking for names of persons who could volunteer to work on the Robertsganj...
India Cements Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-06-1984
Reported in: (1985)LC124Tri(Delhi)
1. 201.10 tonnes of cement cleared on payment of duty by India Cements Limited were brought back to their factory and reprocessed in accordance with Rule 96ZV of Central Excise Rules, 1944 and, thereafter, cleared (a second time) in October 1978, this time without payment of duty. At the time of this (second) clearance, notification 198/76- CE was in operation. The factory, therefore, included this cement in its figures for computing the total clearance for the year 1978-79 under this notification.2. The Assistant Collector rejected this and excluded the 201.10 tonnes from his calculations. The Appellate Collector of Central Excise of Madras by Order No. 2095/80 dated 22-11-80 agreed with the Assistant Collector saying that non-duty paid clearances were not entitled to notification No. 198/76-CE concessions.3. The learned counsel for India Cements Ltd. argued before us that the lower authorities were wrong in their understanding of the law. If notification 198/76-CE was meant to exclu...
Shree Synthetics Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-05-1984
Reported in: (1984)(18)ELT495TriDel
1. Appela No. 446/84 has been filed by the Collector of Centra Excise Indore, against ther Order in-Original No. V (18-II) 18-3/81/3410-13 dated 4-4-81 passed by the Assistant Collector of Central Excise, Ujjain. Appela No. 364/84 is against the same Prder-in-original preferred by the party. Appeal No. 364/84 is against the Order-in-original No. C. No. V (18-IV) 18-9/81/3451 dated 24-4-82, also preferred by the party. As common questions of law and facts are involved in all the appeals, they were heard together. The orders-in-appeal were confirmed by the Appellate Collector vide his order No. 305-306 CE/IND/83 dated 25-11-83. The appellants in 363/84 and 364/84 are referred to as appellants in respect of all these appeals." 2. The appellants Company manufacture Nylon and polyester filament yarn. These products are manufactured in a sophisticated plant in an integrated process of manufacture. The end products, namely, polyester and nylon filament yarn appear only after being drawn or s...
Apar Private Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-03-1984
Reported in: (1984)(18)ELT491TriDel
1. The question for decision in this appeal, originally filed as Revision Application to Government of India is whether the appellants' goods described in the invoices as "Cable Armouring Flat Wire (Strips) suitable Armouring Cable to IS specification 1554 size 4.085 mm (GI) Trapezoidal armouring wire" merits classification as 'Wires' under sub-item (ia) of T.I. 26AA of the C.E.T. or as 'Strips' under sub-item (iii) ibid as then existing.2. The appellants manufacture what was described in the invoices as stated above. They claim that their product conforms to I.S.Specification No. 3975-1967 and its dimension as Upper width 4 mm, Inner width 3.4 mm, thickness 0.8 mm. and Radius 10.0 mm. The Superintendent of Central Excise, AR-I, Baroda during his visit to the appellants' factory on enquiry found that the appellants' product was rectangular in cross-section having width ranging 3.8 mm to 4.2 mm and thickness of 0.8 mm; they were manufacturing the same by cold-rolled process. On verific...
Hubli Chemical Works Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-02-1984
Reported in: (1984)(18)ELT488TriDel
1. This is a revision application filed before the Central Govt. (now transferred under Section 35P of the Central Excises and Salt Act, 1944) against the order-in-appeal No. 1656/80 dated 1-8-1980 passed by the Appellate Collector of Central Excise, Madras.2. A perusal of the record shows that the appellants, who are manufacturers of Sodium Silicate are availing the exemption granted under notification No. 71/78, dated 1-3-1978 but while availing the duty exemption under the aforesaid notification, they did not pass it on to the buyers, nor did they pay duty so collected from the consumers to the government under these circumstances, the Assistant Collector of Central Excise treated the entire dutycum-value as assessable value and redetermined the total value for the purpose of exemption under Notification No. 71/78 and accordingly demanded the differential duty.The appeal before the Appellate Collector also failed.3. Aggrieved by the said order of the authority below, the appellant ...
Bhushan Industrial Co. (P) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-02-1984
Reported in: (1984)(18)ELT538TriDel
1. This appeal is directed against, what purports to be an order passed by Collector (Appeals) on an application having been moved by the appellants herein, under Section 35F of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act). On an appeal having been filed before the Collector (Appeals) against the order of the Assistant Collector, an application by means of a letter dated 26 12 1983 seems to have been moved by the appellants. A letter, bearing the date 3-2-1984, was addressed to the appellants by Superintendent (Appeals) intimating that:- "After due consideration, grant of stay has been rejected. You are requested to deposit the amount immediately. Deposit particulars may be intimated enabling the appeal to be entertained and P.H. fixed." 2. Treating this to be an order of Collector (Appeals), the appellants have filed the instant appeal before the Tribunal. On the same being taken up for hearing, Shri C.L. Beri, Advocate appeared for the appellants where...
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