Delhi Court September 1984 Judgments
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Carbon Industries Pvt. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-24-1984
Reported in: (1985)(19)ELT435TriDel
1. The captioned appeal was originally filed as a Revision Application before the Central Government which, under Section 35-P of the Central Excises and Salt Act, 1944, has come as transferred proceedings to this Tribunal, for disposal as if it were an appeal presented before it.2. The facts of the case, in brief, as seen from the records, are that the appellants are manufacturers of the Carbon/Zinc elements falling under Item No. 68 of the Central Excise Tariff Schedule (C.E.T.). They supply complete sets of A.D. Cells type AW4 and AW C with accessories in an assembled condition" to the Railways. During the period 18-6-1977 to 21-12-1979 they cleared 6413 such Cells with accessories in an "assembled" condition without having filed classification lists and without payment of duty on such cells except on the value of the carbon/zinc elements despatched along with the cells. It appears (that from the Memorandum of Association of the Company, its primary objective was to manufacture A.D...
Gujarat Pharmaceutical and Vs. Collr. of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-24-1984
Reported in: (1989)(43)ELT517TriDel
1. M/s. Gujarat Pharmaceutical & Chemical Works imported xylidine and diethylamine through Bombay port. They claimed exemption under Notification No. 55/75-C.E. as they use this in the manufacture of anesthetics in their factory. The custom house rejected their claim to exemption. The Appellate Collector of Central Excise, Bombay in his order dated 1-9-1980 said that the appellants use it for manufacture of drugs but he held this was not sufficient. He came to this conclusion because the goods "have versatile uses" (sic) including the manufacture of dye stuff and that every indication was that their principal use was not as a drug intermediate.2. The learned counsel for M/s Gujarat Pharmaceutical said that the Appellate Collector was not correct because no substance that is used as a drug intermediate had its principal use there and had no other uses. The Tribunal had rejected in 2984(17) ELT 185 Trichem Laboratories v. Collector of Customs, Bombay the test of predominant use or v...
Shri Kasturi Lal Vs. Union of India and Others
Court: Delhi
Decided on: Sep-24-1984
Reported in: [1987]65STC372(Delhi)
Charanjit Talwar, J. 1. A partnership firm, M/s. Ruby Electronics Corporation, sought a registration certificate as a dealer under the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi. The Commissioner of Sales Tax in exercise of the powers vested in him under section 8-A of the Act asked the firm to give a security up to the amount of Rs. 5,000 for the payment of tax levied under the Act for which the firm may become liable. The petitioner, Kasturi Lal, executed the requisite surety bond on 14th July, 1966. A Copy of that bond has been filed by the respondents as annexure R-1. Thereafter, on the issuance of the registration certificate the partnership firm carried on the business as a dealer. The partnership firm which was 'at Will' was dissolved on 6th June, 1968, vide deed of dissolution. Another partnership was formed vide partnership deed executed on 8th June, 1968. A Copy of that deed is annexure E to the Writ Petition. Two of the partners of the ...
Fandurang, G. Adyalkar Vs. Union of India and ors.
Court: Delhi
Decided on: Sep-24-1984
Reported in: ILR1985Delhi272
Aggalwal, J. (1) By this petition under Article 226 of the Constitution of India Dr. P. G. Adyalkar, the petitioner herein,has challenged the legality and validity of the order dated 8/07/1983 by the President of India imposing on the petitioner the penalty of 'dismissal from service'. The petitioner at the relevant time was posted as Director, Eastern Region,Central Ground Water Board, Calcutta.(2) The relevant facts are these. In response to an advertisement dated 6/12/1952 of the Union Public Service Commission for the post of Assistant Geologist, Geological Survey of India, the petitioner sent his application dated 2 6/12/1952. The petitioner in the application declared that he belonged to 'Halba scheduled tribe. The petitioner was selected by the Union Public Service Commission and recommended for appointment as Assistant Geologist in the Geological Survey of India against a post exclusively reserved for scheduled tribe candidates. The petitioner joined as Assistant Geologist on 2...
income-tax Officer Vs. Omega Bright Steel (P.) Ltd.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-22-1984
Reported in: (1985)11ITD404(Delhi)
1. The respondent, Omega Bright Steel (P.) Ltd., of New Delhi ('OBS'), carries on business of processing and sale of bright steel bars. On 29-5-1976, it entered into an agreement with International Trade Associates of Bombay ('ITA') for supply of stainless steel bright drawn bars conforming to certain grades and specifications as per terms and conditions of the agreement reproduced below: Whereas the first party [Omega Bright Steel (P.) Ltd.] is carrying on business as manufacturers of bright drawn steel bars of various specifications including those of stainless steel at their factory and works situated at Faridabad (Haryana); And whereas the second party (International Trade Associates) has approached the first party for the supply of stainless steel bright drawn bars and coils processed/manufactured out of the imported base raw materials conforming to the grades and specifications to be provided by the second party, and for the import of the raw materials whereof, the first party h...
international B. and F. Co. Vs. J.S. Rikhy
Court: Delhi
Decided on: Sep-21-1984
Reported in: AIR1985Delhi338; 1985RLR81b
N.N. Goswamy, J.(1) This revision petition by the tenant- company u/s 25B(8) of the Delhi Rent Control Act ('the Act') is directed against the eviction order dated 4.2.1984 passed by the Additional Rent Controller Delhi u/s 14(A) of the Act. (2) The respondent owner landlord of the premises filed , petition u/s 14A of the Act. [Paras 18 (a) & 19 are then reproduced] (3) Along with the petition, the petitioner filed numerous documents including photo stat copy of the Will of his late father, photo stat copy of the regd. relinquishment deed dated 27.11.1982, lease deed dated 27.11.1982, death certificate of the father of the respondent death certificate of the mother of the respondent carbon copies of the letters dated 14.6.1V83 and 12.3.1983 sent by the respondent to the petitioner, letter of D.S.E.. Northern Railway of March 1983 to the respondent regarding recovery of enhanced penal rent from 9.4.1982 as per Railway Board's letter dated 23.9.1976, letter of Divisional Superintendent d...
Neo-pharma Private Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-20-1984
Reported in: (1989)(44)ELT328TriDel
1. This is a revision application filed before the Government of India (now transferred to the Appellate Tribunal under Section 131-B of the Customs Act, 1962) against the order-appeal No. S/49-326/80-R dated 6-5-1980 passed by the Collector of Customs (Appeals) Bombay.2. The facts giving rise to this appeal are that the appellants are engaged in the manufacture of Hirudoid products in India. One of these products is Hirudoid Ointment. As per the allegations made by the appellants that for the manufacture of this product 'Hirudoid Ointment' they had imported a consignment of Hirudoid substance vide I.G.M. No.2934/181 and claimed assessment under heading 29.01/45(13) of the Customs Tariff Act, 1975 with the customs duty at 60% + 15% ad valorem.But the Assistant Collector of Customs, Bombay on the basis of the therapeutic index of the product which the appellants were manufacturing classified this product under heading Heparin (Mucous) in extra pharmacopoeia. According to the Assistant ...
FabIndia Overseas (P.) Ltd. Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-20-1984
Reported in: (1985)11ITD278(Delhi)
1. The assessee in appeal is Fabindia Overseas (P.) Ltd., a company incorporated under the Companies Act, 1956. The year of assessment involved is 1980-81, for which the previous year ended on 31-12-1979.As in the past, in the year under consideration, the assessee carried on the business of export of handloom products besides marginal domestic sales.2 to 10. [These paras are not reproduced here as they involve minor issues.) 11. As already stated, the assessee carries on the business of export of handloom products. Admittedly, the value of the goods exported is first calculated in rupees for the purposes of crediting the sales in the books of account of the assessee, though the export invoices are in the relevant foreign currency of the country, to which the goods are exported. The export invoices are then sent through banking channels for realisation of the price of the goods exported from the buyers.Naturally, the buyers pay the money to the bank concerned in the relevant foreign e...
Municipal Corporation of Delhi Vs. Des Raj and Another
Court: Delhi
Decided on: Sep-20-1984
Reported in: 26(1984)DLT472
G.R. Luthra, J.1. The present appeal of the Municipal Corporation of Delhi (hereinafter referred to as 'Corporation') is directed against the judgment dated December 6, 1976 of Shri K. B. Andley, Additional Session Judge, Delhi acquitting Des Raj and Om Parkash, respondents in respect of an offence punishable of Food Adulteration Act (for short 'the Act').2. The respondents 2 to 5 were at the relevant time partners and were carrying on business under the name and style of M/s. Manak Chand Jai Ram Singh at 5074, Rui Mandi, Phoota Road, Sadar Bazar, Delhi. They are having a floor mill at the aforesaid premises for the manufacture of 'besan' for sale. Des Raj, respondent 1, is son of Manak Chand, respondent No. 3.3. On March 29, 1973 at about 2.25 p.m. Prem Parkash, Food Inspector (P.W. 2) went to the aforesaid premises No. 5074, Rui Mandi, Phoota Road, Sadar Bazar, Delhi. At that time only Des Raj, respondent was present from whom the former purchased 'besan' weighing 600 grams. The said...
Nihal Singh and ors. Vs. Arjan Das
Court: Delhi
Decided on: Sep-20-1984
Reported in: 27(1985)DLT147; 1985(8)DRJ157
J.D. Jain, J. (1) This revision petition raises an important question of law, viz., whether in a summons case the personal appearance of an accused can be dispensed with at the stage of recording his plea to the substance of accusation read out to him as laid down in Section 251, Code of Criminal Procedure (for short the code). (2) The facts germane to the decision of this question succinctly are that the petitioners-Nihal Singh, Parbash Joshi and S.K. Kohli were at the relevant time Editor-in-Chief, Editor and publisher of a reputed daily English newspaper Indian Express'. On 4th November 1981 newspaper published a news item in its Delhi edition captioned 'Congress (1) Leader Blocks Checking of Food Stuff'. The report inter alia, mentioned that the respondent-Arjan Das prevented a team of Delhi Administration officials led by Miss Khiangte. as Ias officer, from checking food samples. On the next following day, viz., 5th November 1981 the said newspaper carried a further news item titl...
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