Delhi Court August 1984 Judgments
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Military Dairy Farm Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-21-1984
Reported in: (1985)(19)ELT148TriDel
1. This appeal to the Tribunal is directed against an order passed by the Collector of Central Excise, Pune on 3-10-1983 whereby he reviewed the order dated 18-11-1980 passed by Assistant Collector, Central Excise, Pune. The impugned order of the Collector was passed in pursuance to Review Notice having been served bearing the date 13-11-1981 in exercise of the power vested in him under Section 35A(2) of the Central Excises and Salt Act, 1944, as it then existed, (hereinafter referred to as the Act).2. The facts, so far as relevant to the controversy now before us, are that the Assistant Collector had served two successive notices on the appellants, one dated 12-3-1980 and the other dated 16-5-1980 raising demand for butter, pasteurised/unpasteurised, alleged to have been manufactured, and cleared by the Military Dairy Farm, Kirkee, Pune (appellants herein) during the period 1976-77 to 31-3-1980. The Assistant Collector, after consideration of the material before him, confirmed the de...
Shree Hanuman Metal Industries Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-21-1984
Reported in: (1985)LC77Tri(Delhi)
1. The questions for decision in this appeal to the Tribunal are whether the appellants have exceeded the clearance limit of goods stipulated under Notification No. 176/77-CE, dated 18-6-1977 and whether the demand of duty of Rs. 1,60,382.97 and penalty of Rs. 80,000 from the appellants made by the Collector of Central Excise, Delhi by his Order-in-Original No. 44/1983, date 5-12-1983 is justified.2. Appellants' factory situated at Jagadhari is engaged in the manufacture of Copper and Copper alloys falling under T.I. 26A of the Central Excise Tariff. They are also engaged in manufacture of Brass Utensils falling under T.I 68 ibid. Appellants claim that after the introduction of Tariff Item 68 in the C.E. Tariff w.e.f. 1-3-1975, premises manufacturing utensils were segregated and this was within the knowledge of Excise Department. Excise Officers were regularly visiting appellants' factory and keeping a watch on utensil manufacturing section and the section manufacturing articles falli...
Dharma Pratishthanam Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Aug-21-1984
Reported in: (1985)11ITD40(Delhi)
1. In this appeal filed by the assessee, a charitable institution, the question that arose for our consideration is whether the donations received by this charitable institution could be deemed to be the income liable to tax under any of the provisions of the Income-tax Act, 1961 ('the Act').2. This Dharma Pratishthanam is a society registered under the Societies Registration Act, 1860, on 29-3-1979. As seen from the preamble of this Dharma Pratishthanam, the importance, significance and benefits of bringing about universal peace, spiritual regeneration by the technique of transcendental meditation is sought to be brought about so that by the practice of this technique, the mediators developed in them the experience of transcendental consciousness, which is supposed to be the field of all possibilities, home for all the law of nature, and the state of infinite correlation. It is claimed that with this great benefit in the field of physiology, psychology, sociology and ecology were not...
Collector of Customs Vs. Bharat Vijay Mills Ltd. and anr.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-17-1984
Reported in: (1985)LC192Tri(Delhi)
1. These are two Show Cause Notices by the Government of India to the Respondents, which have been transferred to the Tribunal to be disposed of as appeals presented before it. This Order will dispose of preliminary objection taken up by the two respondents regarding limitation of the show cause notices issued by the Government of India proposing to review the consolidated order-in-appeal dated 5-4-1980, passed by Sh. M.G. Vaidya, Appellate Collector of Customs, Bombay.2. Facts material for decision of the objection are that the two respondents, besides, one M/s. Thomson Press (India) Ltd., New Delhi (who is not party in the present appeals) filed appeals before the Appellate Collector of Customs, Bombay challenging the orders passed by the Assistant Collector of Customs, Bombay claiming that they were liable to payment of lower rate of duty. The Collector by his consolidated order despatched on 5-4-1980 accepted the appellants plea and partly allowed the respondents, appeals. Governm...
Pefco Foundry and Chemicals Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-17-1984
Reported in: (1985)LC1137Tri(Delhi)
1. The allegations, in so far material in this Appeal under Section 35B of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act), were- (a) the Appellant had been making castings of diverse types for various industries since 1973. The castings had always been classified under Item 25 of the 1st Schedule to the Act, to wit, "iron in any crude form including pig iron, scrap iron, molten iron or iron cast in any other shape or size," right from 1976 and exempted from duty under Notification No. 74/62-CE, dated 24-4-62, as amended by Notification No. 119/64, dated 27-6-1964. (b) earlier, the Appellant filed a classification list on 15th April, 1981 claiming exemption in respect of "Iron in any crude form-cast iron castings (semifinished, proof machined or partially machined) for- (4) Cylinder liners proof machined to Part No. 10123116 which isnot identifiable part in that it is partially machined only and not ready for use." under the aforesaid notification No. 74/62...
ibm World Trade Corporation Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-17-1984
Reported in: (1985)LC158Tri(Delhi)
1. Question for decision in these two appeals, originally filed as Revision Applications to the Government of India, transferred to the Tribunal and being taken up as appeals, which are being disposed of by this common order are classification of 'As is machi- nes' imported by the appellants under Heading 72(b)-ICT as claimed by the appellants or Heading 73-ICT as held by the lower authorities and whether they are chargeable to additional duty (countervailing duty) as Office Machines under Item 33D of the Central Excise Tariff.2. The appellants imported Data Processing Machines manufactured outside India and which had outlived their economic life and were beyond economic repair. They were imported by the appellants under Import Licences on 'As is condition' for the purpose of salvaging such parts thereof as were still usable for the purpose of being used in their manufacturing programme in India. Such dis-used Data Processing machines were not in working condition and were also known ...
Geoffrey Manners and Co. Ltd. Vs. Harbhajan Singh Munjral and anr.
Court: Delhi
Decided on: Aug-17-1984
Reported in: 26(1984)DLT404; 1985(8)DRJ97
Yogeshwar Dayal, J. (1) This is a petition for revision under the proviso to Sub-section 80 of Section 25-B of Delhi Rent Control Act, 1958 (hereinafter referred to as the 'Act') on behalf of M/s. Geoffrey Manners & Co. Ltd. (hereinafter referred to as 'the tenant') against the order of Rent Controller, Delhi, dated 4th February, 1984 whereby learned Rent Controller accepted an eviction petition filed by Shri Harbhajan Singh Munjral, (hereinafter referred to as the landlord') under Section 14-A(1) of the Act and...... ordered eviction of the petitioner from premises No. B-1/3, Vasant Vihar, New Delhi. (2) The landlord had in the ejectment application also imp leaded Sh. S. Singh Munjral, his son, as respondent No. 2. The ground for eviction was pleaded as under : - 'THAT the petitioner is a Govt. employee and is working as Deputy Registrar in the Supreme Court of India, New Delhi. He is occupying along with his family members Govt. accommodation at B-IOB, Pandara Road, New Delhi. The p...
Mysore Lamp Works Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-16-1984
Reported in: (1984)(18)ELT639TriDel
1. This is a group of revision applications, in respect of Lead-in-wires and tungsten filament wires imported by the Appellants, against order in Appeal Nos. C3/2981/1979, dated 25-2-80, C3/2982/1979, dated 25-2-80, C3/2468/1979, dated 27-5-80, C3/422/80, dated 27-3-80, C3/1129/79, dated 20-11-79, C3/1127/79, dated 20-11-79, C3/1130/79, dated 20-11-79, and C3/423 and 424/1980, dated 28-3-80 passed by the Appellate Collector of Customs, Madras, which have been transferred to the Tribunal for disposal under Section 131B(2) of the Customs Act, 1962.2. The first seven appeals relate to the question of classification of lead-in-wires and the last concerns classification of tungsten filament wires which have been imported by the Appellants. The Assistant Collector held that lead-in-wires are identifiable parts of lamps with specific design suited to the particular type of lamp in which they are used and are accordingly assessable under the same heading, namely, 85.18/27(4). In view of Note ...
S.K.C. Dyestuff and Chemicals Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-14-1984
Reported in: (1984)(18)ELT633TriDel
1. M/s. S.K.C. Dyestuff and Chemical Industries, Madras, filed this revision application dated 4 10 1982 against Order in Appeal, dated 27 3 82, passed by the Appellate Collector of Customs, Madras, which has been transferred to the Tribunal and is being considered as an appeal.2. The short question in this appeal relates to liability of the goods in question, viz., zinc ash imported by the Appellants to countervailing duty under Item No. 26B of Central Excise Tariff. Shri N.C. Sogani, Consultant, appearing on behalf of the Appellants, first attempted to argue that the zinc ash arises out of process of smelting operations and accordingly should be considered as eligible to the exemption under Notification No. 104/73 C.E., dated 21 4 1973 and should not be subjected to the countervailing duty. In this connection he referred to the certificate dated 16th October, 1980, of the suppliers to the effect that the goods in question had arisen out of zinc smelting operations in zinc smelter. T...
Staff. Supdt. of State Bank of Patiala Vs. the Presiding Officer, Cent ...
Court: Delhi
Decided on: Aug-14-1984
Reported in: ILR1985Delhi863; (1985)IILLJ440bDel
Sachar, J. 1. This petition is directed against the award dated 17th April, 1980 given by the Presiding Officer, Central Government Industrial Tribunal-cum-Labour Court (and published in Gazette dated 17th May, 1980 wherein it was held that the discharge of respondent No. 3 from service of the petitioner management was not justified and was illegal. Consequently the same was set aside and the respondent No. 3 workman was directed to be reinstated with continuity of service, full back wages and other benefits. 2. The Central Government by its order dated 16th August, 1974 made a reference to the Industrial Tribunal-whether the action of the management in terminating the services of respondent No. 3 was justified. The background leading to this reference is that the respondent No. 3 was charge sheeted by the management by a charge sheet dated 8th December, 1969. The management is stated to have held on enquiry and after the consideration of the enquiry report the respondent No. 3's servi...
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