Delhi Court August 1984 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
J.S. Sood Vs. Prem Lata Mehta and anr.
Court: Delhi
Decided on: Aug-28-1984
Reported in: ILR1984Delhi716
D.P. Wadhwa, J.(1) The plaintiff, as sole proprietor of M/s. Globe Films, has filed the preset suit for recovery of Rs. 2,36,000 against the defendants, who are stated to be the partners of a firm which was producing a motion picture 'NADANIYAN'. The suit has been filed under Order xxxvii of the Code of Civil Procedure. (2) The plaintiff has alleged that there was a verbal agreement under which he agreed to finance the production of the aforesaid film. He has further alleged that in pursuance thereto he made various payments to the defendants from time to time for this purpose. It is specifically averred that though the whole finance for the production of this picture was given by the plaintiff there existed no writing between the parties to that effect. It is further stated that sometime in July, 1983, the plaintiff requested the defendants to go into the accounts and confirm the payments received by them so that the plaintiff could have an exact idea of his investments. This plea app...
Canara Workshop Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-27-1984
Reported in: (1985)LC59Tri(Delhi)
1. The questions arising for decision in this appeal originally a Revision application to the Government of India are what is the rate of duty applicable in case of appellants' product manufactured without going through the process of ingots being manufactured and whether Notification No, 121/69-C.E., dated 29-4-1969, amending Notification No. 133/65-C.E., dated 20-8-1965 should be held retrospectively applicable w.e.f. 20-8-1965.2. Facts material for decision of this appeal are : that appellants are inter alia engaged in manufacture of Steel billets with the aid of electric furnace out of old iron or steel melting scrap or fresh unused steel melting scrap on which appropriate duty has already been paid.According to appellants, the standard rate of duty according to Tariff for the appellants product at the material time 1-3-1966 to 30-1-1967 was as under : (i) Semi-finished steel including billets. Rs. 50 per metric tonne plus the excise duty for the time (ia) All products falling und...
Universal Cables Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-27-1984
Reported in: (1985)(19)ELT166TriDel
1. Revision Application dated 6-12-78 under Section 36 of the Central Excises and Salt Act, 1944 against Order No. 619-CE/78 dated 17-8-78 passed by the Appellate Collector of Central Excise and Customs, New Delhi has been transferred to the Tribunal for disposal in terms of Section 35P(2) of the Act.2. The question for decision in this case relates to Notfn. No. 178/77 and the scope of the word 'inputs' appearing therein in relation to Wooden Drums used in the manufacture of Electric Wires and Cables.3. The appellant is engaged in the manufacture of Electric Wires and Cables which fall under Tariff Item No. 33-B of the First Schedule to the Act. On 11th July, 1977, the Central Excise Divisional Officer i.e.Assistant Collector, Jabalpur asked the appellant to show cause why the exemption under Notfn. No. 178/77 dt. 18-6-77 claimed in their Classification List dt. 18-6-77 in respect of Wooden Drums, called 'inputs' assessable under T.I. No. 68 and purchased from outside, should not be ...
Nyloprint Engravers Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-27-1984
Reported in: (1985)(19)ELT415TriDel
1.This appeal under Section 129(a) of the Customs Act, 1962, is directed against Order-in-Review No. 2, dated 3-7-1982/14-10-1982 passed by the Collector of Customs, Calcutta.2. The Appellants had filed a Bill of Entry for clearance of a "Nyloprint Wash-out Unit" which was assessed under Heading 84.34 of the Customs Tariff Act, 1975 at 40% plus 10% plus CVD 8% by the Assistant Collector of Customs, Appraising Group IV by his Order dated 20-5-1982 and duty was paid on 28-5-1982. Subsequently, under re-examination of the classification along with the catalogue, it was found that the goods appeared to be assessable under Heading 90.10 and review proceedings were initiated by the Collector under Section 130(2) of the Customs Act, 1962. The importer waived his right to Show Cause Notice and was granted a personal hearing. Thereafter, the Collector passed the impugned order. He found that the Flat Exposure Unit "of the exposure machine is used to expose Nyloprint plates to ultra violet rays...
Elcen Machines Pvt. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-27-1984
Reported in: (1985)(19)ELT418TriDel
1.Questions for decision in this appeal to the Tribunal is whether the appellants during the period 1-4-1980 to 31-3-1981 exceeded clearances stipulated under Notification No. 80/80-C.E., dated 19-6-1980, so as to disentitle them from concession under the notification for the period 1-4-1981 to 30-9-1981.2. Notification No. 80/80-C.E. granted exemption to small scale manufacturers in the matter of Central Excise duty. The notification was not applicable to a manufacturer : (i) if the aggregate value of clearances of the specified goods, if any, by him or on his behalf, for home consumption, from one or more factories, during the preceding financial year, had exceeded rupees fifteen lakhs ; (ii) who manufactures excisable goods falling under more than one Item Number of the said First Schedule and the aggregate value of clearances of all excisable goods by him or on his behalf, for home consumption, from one or more factories, during the preceding financial year, had exceeded rupees tw...
The Metal Box Company of India Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-27-1984
Reported in: (1985)LC55Tri(Delhi)
1. The revision application, dated 29th December, 1976, against Order-in-Appeal No. S/49- 238/76R of 29.6.1976 and 14.7.1976 passed by the Appellate Collector of Customs, Bombay, has been transferred by the Government of India to the Tribunal for disposal in terms of Section 131B(2) of the Customs Act.2. The Appellants imported Tank Development Equipment in four cases covered by B/E No. 525/35, dated 18.7.1975/24.7.1975 and claimed assessment at 40% (which is the machinery rate of duty) under Item No.77(5) ICT, read with Exemption Notification No. 23/69. The goods were, however, assessed at the standard rate of duty under Item 77(5) on the ground that the imported tank development equipment is not covered by the description "Standard Precision Process Cameias for preparing process and photo and litho blocks and component parts thereof not capable of being put to any other use", and it is only a chiller and is required after the function of camera is over. The Assistant Collector held ...
Omar Ahmed Ebrahim Noormani Vs. Union of India and Others
Court: Delhi
Decided on: Aug-27-1984
Reported in: ILR1985Delhi286
ORDER1. An order of detention of Omar Ahmed Ebrahim Noorani, a Kenyan national, was issued by the Government of Maharashtra on 2-9-1982 under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974. It was mentioned that this was with a view to prevent him from smuggling goods and for this purpose his detention was necessary.2. At that time the detenu was not in India. He, however, was taken into custody on 18-10-1983 when he arrived in Delhi by air. He was taken to Bombay before the Chief Metropolitan Magistrate on the next date as the allegations were that he had earlier jumped bail in June 1982. On 20-10-1983 the aforesaid order of detention was served on him when he was still in remand under the order of the Bombay Court. Ever since then he has been in detention. 3. The order of detention passed under the COFEPOSA ACT of the date 2-9-1982 described the detenu as a Kenyan national. No address of his in India was given Similar was his description in the ...
Ram Kishan Vs. the Additional Commissioner of Sales Tax and Another
Court: Delhi
Decided on: Aug-27-1984
Reported in: [1986]61STC62(Delhi)
Kirpal, J. 1. The writ petition is finally heard and is being disposed of by this order. 2. The challenge in this petition is primarily to the order dated 28th September, 1983, of the Additional Commissioner of Sales Tax. The assessment order dated 26th February, 1981, in respect of the assessment year 1974-75 was served on the petitioner on 15th March, 1981. By the said order sales tax of Rs. 2,350 including Rs. 100 was levied. 3. The petitioner filed a revision under section 47 of the Delhi Sales Tax Act, 1975, before the additional Commissioner of sales Tax. In the impugned order the Additional Commissioner of Sales Tax observed that the revision petition was barred by time and as such it was dismissed. 4. The view taken by the Additional Commissioner of Sales Tax is on the basis that the assessment order was for the assessment year 1974-75, when the Delhi Sales Tax Act, 1975, had not come into force. Under the Bengal Finance (Sales Tax) Act, as it extended to the Union Territory of...
Collector of Central Excise Vs. Hindustan Wire Products
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-25-1984
Reported in: (1985)(19)ELT141TriDel
1. This is an appeal filed by the Assistant Collector of Central Excise, Patiala under direction issued in terms of Section 35B(2) of the Central Excises and Salt Act by the Collector of Central Excise, Chandigarh. It is directed against the order in appeal passed on 15 12 1983 by the Collector (Appeals), New Delhi allowing the appeal filed by M/s. Hindustan Wire Products (P) Ltd., against the order dated 20 4 1981 passed by the Assistant Collector of Central Excise, Patiala.2. The facts of the case, in brief, are that M/s. Hindustan Wire Products (the respondents) are licensed for the manufacture of insulating varnish falling under Item 14 of the Central Excise Tariff which is used captively by them in the same factory for the manufacture of insulated electric wires. Notification No. 217/79 C.E., dated 30 6 1979 exempts varnishes falling under Item 14 II(i) Central Excise Tariff, manufactured from ingredients on which the appropriate duty of excise, or the additional duty of customs,...
Collector of Central Excise Vs. Allied Ceramics (P) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-25-1984
Reported in: (1985)(21)ELT151TriDel
1. The only question that arises for consideration in this Appeal from the order of the Collector (Appeals), Calcutta is as to whether the value of straw packing for china and porcelain goods manufactured by the Respondent is to be included in their assessable value, notwithstanding that such packing is provided upon request only and not as a rule. (a) in the price list filed by the Respondent on or about 7-6-1982, effective from that date, the value of straw packing for the goods in question was sought to be excluded from the computation of the assessable value on the ground that it was a secondary packing and provided in stray cases only on request; (b) on a notice dated 8-7-1982 to show cause as to why the cost of such packing should not be included in the assessable value of the goods (Annexure 'D' in the paper book filed by the Respondent), the Respondent replied, inter alia that- (i) normally they sell the goods loose in wholesale and straw packing is resorted to when specially ...
- ‹ Prev
- 1
- 3
- 4
- 5
- 6
- 7
- Next ›
- Last »