Delhi Court October 1986 Judgments
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British India Corporation Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-13-1986
Reported in: (1987)(11)LC115Tri(Delhi)
1. The appellants M/s. British India Corporation Ltd. (Cawnpore Woollen Mills Branch) manufacture knitted woollen fabrics from which they further manufacture hosiery articles, falling under TI 68 CET.Notification No. 213 of 1972 dated 11.11.72 exempted woollen knitted fabrics falling under TI 21 CET from duty when used within the factory of production in the manufacture of hosiery articles. This notification was withdrawn under notification No. 101/79 dated 1st March, 1979.Notice dated 17.9.1979 was issued to the appellants alleging that though the Department had intimated the appellants by several letters subsequent to 1.3.1979 that they are not entitled to remove the woollen fabrics manufactured by them without payment of duty, they continued to do so and did not maintain proper records also in that connection and therefore an inspection was made on 9.5.1979 and during investigation thereafter it was found that 10,121.205 kilogram of knitted woollen fabrics had thus been removed wit...
Jaipur Udyog Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-13-1986
Reported in: (1987)(10)LC691Tri(Delhi)
1. In this appeal, which was originally filed as a Revision Application before the Additional Secretary (Revision Application), Ministry of Finance (Department of Revenue), the appellants challenged the orders of the lower authorities on grounds of merit as well as on limitation.The facts of the case, in brief, are that the appellants were manufacturers of Super Masonry Cement. This product was sold by them through their sole selling agent M/s Bharat Overseas Private Limited and sub-agents M/s Mukui Trading Private Limited and Rajeev Trading Private Limited. The goods were assessed at the ad-valorem rate of duty on the declared price of Rs. 292/- per M.T. (including packing charges of. Rs. 52/- per M.T.). On scrutiny of the sale vouchers issued by the sole selling agents and sub-agents, the department found that the handling charges varying from Rs. 10/- to Rs. 20/- per M.T. were recovered from the customers and the sale tax was also paid on the said handling charges. As these charges...
Sat Pal Vs. Collector of Customs and Central
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-13-1986
Reported in: (1987)(10)LC336Tri(Delhi)
1. These two appeals, with the cross objections above noted, were first heard by Shri D.C. Mandal, Member. Under order dated 3-12-85 he had directed that the papers be placed before the President of this Tribunal to constitute a larger Bench for deciding the matter in issue since he observed that there was a conflict between the decisions of the various High Courts and further there was an earlier order of this Tribunal with the conclusions of which he was not inclined to agree.Subsequently, under orders of the President, the two appeals with the connected cross objections were heard by a Bench consisting of S/Shri M. Santhanam and D.C. Mandal, Members. Under order dated 13-2-86 they formulated the point of difference between them as "whether the proceedings under Section 110 and 124 of the Customs Act, 1962 and the corresponding provisions under Sections 66 and 78 of the Gold (Control) Act, 1968 are independent or inter-dependent" Under the said order they had directed that the paper...
Deva Nand Vs. the State
Court: Delhi
Decided on: Oct-10-1986
Reported in: 1987(1)Crimes314; 31(1987)DLT184
M.K. Chawla, J. (1) Shri Deva Nand, appellant before this Court, is not satisfied with the finding of the learned Lower Court by which he was convicted u/s 307 Indian Penal Code . and sentenced to undergo R 1. for a period of 7 years. (2) His challenge is that in no way he has been connected with the offence charged However, before adverting to his pleas, it will be relevant to keep in mind the salient features of the prosecution case against the appellant. Smt Prem Lata was married to the present appellant. However, after sometime, their relations became strained, as a result of which she started living with her father in the servant quarters of Kothi no. 5, Mal Road, Timarpur, Delhi, As per the prosecution allegations, on the intervening night of 26th and 27th of May, 1984, while Prem Lata was asleep, the accused threw on her sulphuric acid, as a result of which she was permanently disfigured and also lost one eye. On the basis of these allegations, a charge under Section 307 I P.C. ...
R.S. Arora Vs. State
Court: Delhi
Decided on: Oct-09-1986
Reported in: 1986(11)DRJ314
Jagdish Chandra, J. (1) This petition under the Section 482 of the Code of Criminal Procedure, 1973 (in short the Code) has been filed by the petitioner R.S. Arora against the order dated 23-4-1985 of Shri A.S. Datkeer, Metropolitan Magistrate, Delhi and the order dated 6-1-1986 passed by Shri B.S Chaudhry, Additional Sessions Judge, Delhi and both these impugned orders are sought to be set aside and quashed together with the proceedings culminating therein. Vide the impugned order dated 23-4-1985 the learned magistrate ordered the issuance of notice under Section 250 of the Code after rejecting the application of the petitioner for discharge in the complaint filed under Sections 7/19 of the Seeds Act, 1966 (in short the Act). A revision petition was filed against the said order of the magistrate before the learned Additional Sessions Judge who vide his order dated 6-1-1986 dismissed the revision by observing that the various points urged in revision before him require to be thrashed o...
J.N. Bhaskar Vs. Education Officer, Municipal Corporation of Delhi and ...
Court: Delhi
Decided on: Oct-09-1986
Reported in: 1986(2)ARBLR320(Delhi); 31(1987)DLT6
Sunanda Bhandare, J. (1) The petitioner was appointed as Assistant Teacher in the Middle J.V. Grade in school run by Respondent No. 3 on 25th October 1950in the pay scale of Rs. 55-3-85-5-130. Respondent No. 4 Shri ML. Gupta was appointed as teacher in the metric J.BT. Grade w.e.f. 15th July 1952 in the scale of Rs. 68-170. Since the petitioner was no metriculate at the time of his appointment, he was given the Middle JV. Grade pay scale whereas since Respondent No. 4 was a metriculate be was given a higher rate and metriculate J.B.T. Grade. Later on in the year 1952, the petitioner passed his metriculation and thereforee, he was fixed in the higher grade, the same as of Respondent No. 4 i.e. Rs. 68-170 w.e.f. 15th July 1954. The pay scales were revised from time to time from 1959 onwards and since the pay of the petitioner and Respondent No. 4 was fixed in the revised pay scale, though they were in the same Grade and scale there was difference in their pay because of the initial lower...
Gangeshwar Ltd. Vs. Ispecting Assistant
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Oct-08-1986
Reported in: (1986)19ITD827(Delhi)
1. This is an assessee's second appeal against the levy of a penalty of Rs. 9,00,598 for a default under Section 271(1 )(a) of the Income-tax Act, 1961 ('the Act') in filing the return of income for the assessment year 1978-79.2. We have heard the learned counsel for the assessee and the learned departmental representative and have perused the material placed before us.3. The return of the assessee for the assessment year 1978-79 was due to be filed on 30-6-1978. It was, however, filed by the assessee on 1-7-1980, i.e., after a delay of 24 months. The assessee had sought extension of time for filing the return vide applications dated 26-6-1978 and 30-8-1978. In the first application it was stated that 'audit of accounts for the accounting year relevant to the above assessment is under finalisation and as such assessable income cannot be determined at this stage'. By this application extension of time up to 30-8-1978 was sought. By the second application moved on 30-8-1978 extension wa...
Hiralal Gulabchand Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-07-1986
Reported in: (1987)(12)ECC206
1. This is a Revision Application filed by the appellants before the Government of India. On the setting up of this Tribunal, it has been transferred here and is being heard as an appeal before us.2, The appellants have stated that the amount of refund involved in the present matter is small and, therefore, they would not like to be present personally and the appeal may be decided on merits.3,, The matter pertains to claim of refund on Zip Fasteners imported by the appellants, who are manufacturers of readymade garments, invoking the benefit of Notification No. 29/79 dated 10-2-1979 which exempted buckles and other embellishments for footwear, used in the leather industry. The benefit of the exemption was denied at the level of the Assistant Collector on the ground that the goods imported could not be considered as embellishment for footwear. When the party went up in appeal before the Appellate Collector of Customs, Bombay, he rejected the appeal holding inter alia, that the importer...
Mukat Behari Vs. the State (Delhi Administration)
Court: Delhi
Decided on: Oct-07-1986
Reported in: 1987(1)Crimes39; 31(1987)DLT84
Jagdish Chandra, J. (1) By means of this petition brought under Section 482 of the Code of Criminal Procedure, 1973 the petitioner Mukat Behari seeks the quashing of the registration of the criminal case against him as also the framing of the charge against him therein asserting that the same amount to abuse of process of law. (2) The petitioner is running his business under the name and style of 'M/s Gupta Oil Traders' at Shop Nos. 9 and 10, Ram Dwara Road, Anaj Mandi, Paharganj, New Delhi, as the sole proprietor thereof. This concern was the holder of Edible Oil licensee No. W/250 which was valid only uptil 20.1.1982 and was not renewed thereafter. According to the allegations of the prosecution this concern had purchased 650 tins of vanspati Ghee from Modi Industries Limited and sold the same during the period from 21.1.1982 to 29.1.1982 and this violation was detected on inspection carried out on 4.2.1982 by the Officials of Enforcement Staff of the Food and Supplies Department. Th...
indo-japan Industries and ors. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-06-1986
Reported in: (1987)(12)LC908Tri(Delhi)
1. These 16 appeals raise a common question of law and were therefore heard together.2. These appellants had preferred claims for refund of duty paid and the claims were rejected by the Assistant Collector concerned on the ground that the claims were barred by time with reference to Section 27 of the Customs Act. These orders were upheld by the Appellate Collector concerned, again on the same ground. It is the revision petitions preferred by these appellants against the said orders that are the present deemed appeals, having been received, on transfer, on the formation of this Tribunal.3. The appellants noted at 3, 5 to 12 and 16 in the annexure to this order did not appear in person or send any representations. The appellants at 2, 4 and 15 had sent either a letter or a telegram requesting for orders be passed on merits as they would not be appearing in person. The appellant at No. 1 of the annexure had sent a request for adjournment which we have declined. The appellants at No.13 an...
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