Delhi Court May 1986 Judgments
Home Cases Delhi 1986 Page 1 of about 68 results (0.020 seconds)Vishwakarma Steel Industries and Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1986)(9)ECC87
1. In the five appeals being dealt with in this order the issues involved are common and we propose to deal with the appeal at serial No. 1 and the order passed in this case will apply in respect of other appeals also.2. This is an appeal against the order of Collector of Central Excise & Customs, Ahmedabad. The appellants had been called upon to pay duty in respect of MS round bars produced by them by re-rolling of runners and risers, the melting scrap and misroll and short length ingots, denying them the benefit of exemption under Notification No. 206/63 and as amended from time to time. The appellants are found to have cleared 717.636 metric tonnes of MS round bars without payment of duty. The Collector had denied them the exemption under 206/63 as claimed by them as also under 152/77. The benefit of 206/63 was denied for the reason that the MS round bars had not been produced out of the materials enumerated in the notification. Benefit of notification 152/77 was refused for th...
Tag this Judgment!Collector of Customs and Central Vs. Talwar Diamonds
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1986)(8)LC416Tri(Delhi)
1. The only question which requires to be decided in this appeal which is directed against the Order-in-Appeal No. 15-CH/G/84 dated 10.9.84 passed by the Collector of Customs (Appeals), New Delhi in C.No.APPL/DLH/CH/G/1/84, is whether the Collector of Customs (Appeals) has rightly interpreted the provisions of Section 27 of the Gold (Control) Act, 1968 and the rules made thereunder.2. Brief facts of the case so far as relevant for the purpose of deciding the controversy in hand are that the appellant firm applied for a Gold Dealers' licence under Gold (Control) Act, 1968 before the Collector, Central Excise, Chandigarh. The Deputy Collector, Central Excise, Chandigarh rejected the same. In rejecting the application, he took the view that out of the six partners of the appellant firm, M/s.Talwar Diamonds, Chandigarh three were already partners in M/s. Talwar Jewellers, another firm which is already in possession of a Gold Dealer's licence. He had stated that in terms of the General Cla...
Tag this Judgment!Collector of Customs Vs. Raj Continental Exporters
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1986)(8)LC385Tri(Delhi)
1. The appeal is against the order of Collector of Customs (Appeals) Madras who has held that stapling machines imported by the respondents are classifiable under 84.33 CTA against the classification ordered by the Asstt. Collector under 84.51/55. Before the Assistant Collector, the respondents had urged that goods imported viz HD 30 and HD 45 stapling machines were assessable under 84.32 read with Item 68 CET for the purpose of levy of cv duty and had claimed refund of differential duty earlier charged from them at the time of clearance of the goods under Heading 84.51/55 CTA, cv duty under Item 33D CET after levy of countervailing duty. Before the Collector (Appeals), however, the respondents request for alternate assessment under 84.32 or 84.33 or 84.45/48 as against the assessment upheld by Assistant Collector. While the point regarding the cv duty was dealt with in the Assistant Collector's order, the Appellate Collector has given decision regarding the basic customs duty under C...
Tag this Judgment!L.P.O.R. Indian Jewellery Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1986)(8)LC435Tri(Delhi)
1. These are three appeals against the order of adjudication by the Collector of Central Excise, New Delhi, by which he ordered and directed : (a) the release of 2217.550 gms of jewellery duly accounted for by the appellant through the statutory records; (b) levy of a penalty in a sum of Rs. 7,500/- on each of the two appellants in Appeal 3/84 and 4/84 (partners of the appellant herein); (i) 874.50 gms of ornaments and 67 gms of Rawa and Wire under S.71 of the Gold (Control) Act, 1968 - subject to redemption on payment of Rs. 45,000/- within two months of the order; and (ii) the Ambassador Car (No.DHD-3283) under S.74 of the Act, subject to redemption on payment of a fine of Rs. 7,500/-.2. The facts, in so far as they are material, in these appeals are as follows - (a) the appellant in Appeal No. 2/84 is a partnership concern of which the appellants in Appeal Nos. 3 & 4/84 are the partners; (b) their business largely consists in the purchase of old gold ornaments in Delhi and thei...
Tag this Judgment!Virendra Kumar Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1986)(8)LC450Tri(Delhi)
1. This appeal is directed against the Order-in-Appeal No. 131-Allh/82 dated 7/16-12-1982 confirming the Order-in-Original No.19-CUS(32/78)/80 dated 16-4-1980 passed by the Assistant Collector of Customs, Lucknow but reducing the amount of penalty from Rs. 2,000/- to Rs. 1,000/- only.2. Brief facts of the case so far relevant for the purpose of this appeal are that on 9-4-1978 the Customs Officer, Pallia recovered the contraband goods from Ambassador Car No. UPU 3781 while it was coming from Dhangarhi (Nepal) near Chandpur forest Kothi in which the appellant along with S/Shri Kali Charan and Om Prakash were travelling.During the course of checking of the said car, 39 Electronic Calculators and 4.95 Mts. of synthetic fabrics of foreign origin were recovered from a leather bag concealed in the said car which was claimed by the said Kali Charan. On personal search of the appellant, one Seiko Wrist watch of foreign origin was also recovered. The said car was seized by the Customs Officer ...
Tag this Judgment!Allied Export Industries Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Reported in: (1986)19ITD398(Delhi)
1. These three appeals by the assessee, which is a firm by status and which carries on the business of manufacture and export of garments, are directed against the orders passed under Section 263 of the Income-tax Act, 1961 ('the Act'), by the Commissioner in the assessment years 1979-80 to 1981-82. Since the facts in the three assessment years are more or less identical, and since identical grounds have been raised in the three appeals filed by the assessee and since common arguments have been addressed by the learned authorised counsel of the assessee on the one side and by the departmental representative on the other, we would conveniently consolidate them and dispose them of by a common order.2. In the assessment year 1979-80, the ITO had granted export market development allowance under Section 35B on the following amounts of Rs. 8,28,738 :Salary : 80 per cent of Rs. 2,65,948 2,12,750Sweeping charges : 80 per cent of Rs. 2,154 1,723Commission on export : 100 per cent 2,97,438Rent...
Tag this Judgment!Workmen of Municipal Corporation of Delhi and Another Vs. Management o ...
Court: Delhi
Reported in: (1987)ILLJ85Del; 1986RLR468
1. This case is a glaring example of laws delay. Certain disputes arose between various workmen of Municipal Corporation of Delhi and the Management of the said Corporation in the year 1967/68. In this petition I am only concerned with the dispute regarding the petitioner namely Zia-ud-din. The conciliation proceedings having failed the disputes was referred to the Addl. Industrial Tribunal, Delhi by the Lieutenant Governor vide order dated 20th September, 1968. The terms of reference were :- 'Whether the non-employment since 1st October, 1967 of Zia-ud-din pipe fitter. Slum Department was wrongful and/or unjustified and if so to what relief is he entitled ?' 2. The petitioner workmen filed his statement of claim before the Tribunal. It was stated :- 'The workman Sh. Zia-ud-din was taken into employment by the Municipal Corporation of Delhi in its Slum & Housing Department as a Pipe Fitter on a regular vacancy in the pay scale of Rs. 110-3-131-4-139 with usual allowances admissible und...
Tag this Judgment!D.L.F. United Ltd. Vs. Commissioner of Income-tax, Delhi (Central)
Court: Delhi
Reported in: (1986)56CTR(Del)350; [1986]161ITR709(Delhi)
S. Ranganathan, J.1. This is a reference under the Income-tax Act pertaining to M/s. Delhi Land and Finance P. Ltd. in respect of the assessment year 1965-66. Since the above company has subsequently been amalgamated with M/s. DLF United Ltd., it is M/s. DLF United Ltd. that continues these proceedings. 2. The Delhi Land and Finance P. Ltd. was a private limited company which carried on business of colonisers in the Union Territory of Delhi and is hereinafter referred to as 'the assessed'. The assessed purchased 143 bighas and 10 bids was of land for RS. 87,930.44 and the land was sold through M/s. DLF Housing & Construction P. Ltd. for Rs. 1,19,583.30 resulting in a surplus of Rs. 31,653. This surplus arose in the assessment year 1965-66 for which the relevant previous year was the calendar year 1964. 3. In its return for the assessment year 1965-66, the assessed returned the sum of Rs. 31,653 as its business income. However, it filed an appeal to the Appellate Assistant Commissioner ...
Tag this Judgment!Satwant Singh Vs. Union of India and anr.
Court: Delhi
Reported in: ILR1986Delhi451b
B.N. Kirpal, J. (1) The Main Challenge in this writ petition is to the decision of the Central Government in not laying before the House of the People the reports submitted by Mr. Justice M. P. Thakkar, who had been appointed as a Commission under Section 6 of the Commission of Inquiry Act, 1952 to inquire into certain definite matters of public importance.(2) On 31st October, 1984 Smt. Indira Gandhi was assassinated at her residence 1, Safdarjang Road-1, Akbar Road, New Delhi. The petitioner, who was a constable in the Police and was thereon duty on that day was one of the accused in the First Information Report which was initially recorded under Section 307 Indian Penal Code and later on changed to Section 302, 307. 120-B and 34 Indian Penal Code and Section 27 of the Arms Act.(3) Before the petitioner was tried for the aforesaid offence the Central Government vide Notification dated 20th November, 1984 appointed a Commission of Inquiry (hereinafter referred to as 'the Commission') i...
Tag this Judgment!V.K. Palaniswamy Vs. State
Court: Delhi
Reported in: 30(1986)DLT143
Yogeshwar Dayal, J.(1) This is an application by Shri V.K. Palani Swamy son of Shri T.S. Kayrohanandar, Ex-Senior Personal Assistant Ministry of Shipping and Transport for bail in relation to the trial of offeree under Section 3 of the Official Secrets Act read with Section 120-B, Indian Penal Code in Coomar Narayan's case. The allegation in the complaint filed on behalf of the prosecution against ShriV.K. Palaniswamy are contained in paras 78 to 81 of the claimant which are as under : 'THAT on the basis of the disclosures including confessional statements of Coomar Narain and Gopalan. V.K. Palani Swamy, Sr. P.A. Ministry of Shipping and Transport, was arrested on February 15, 1985. He admitted, during interrogation, that he is working with Joint Secretary, Shipping, from 1980 onwards. In the second half of 1980, one Murthy. who is an employee of Slm Manaklal Industries Ltd., 16, Hailey Road, visited his office to seer an appointment for his boss, Coomar Narain with the Joint Secretary...
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