Delhi Court January 1987 Judgments
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Chandrapal Singh Govind Singh Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-31-1987
Reported in: (1987)(32)ELT179TriDel
1. Being dis-satisfied with the impugned order of confiscation of certain quantity of Khandsari Sugar with an option to redeem the same on payment of a fine of Rs. 100/- as modified by the Collector, Central Excise (Appeals) New Delhi and demand of duty of Rs. 6,893.00 and imposition of penalty of Rs. 2000/- the appellant Factory has filed the present appeal.2. Factual Backdrops : The appellants are Khandsari Sugar manufacturers and working under the Special Procedure provided in Chapter V/C-I of the Central Excise Rules, 1944. It is alleged that during a surprise visit of the appellant Factory on 20.1.1982, the Central Preventive Officers found the appellants manufacturing khandsari sugar by way of clandestine operation of the Centrifugal. It was also found that for the purpose of clandestine operation of the Centrifugal they broke open the official seal affixed on the Centrifugal. It was further found that the appellants were manufacturing khandsari sugar without discharging their d...
Collector of Central Excise Vs. International Woollen Mills
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-30-1987
Reported in: (1987)(12)ECC195
1. This is an appeal filed by the Collector of Central Excise, Chandigarh against the order of the Collector of Central Excise (Appeals).2. Brief facts of the case are that the respondents were engaged in the manufacture of nylon yarn. The officers of the Central Excise (Preventive), on their visit on 8-2-81, found that 130 Kg of of nylon yarn have shown as balance in the RG-1 Register was not actually available. Further 28 kg nylon yarn was found with the respondents and the same had not been entered in the Central Excise Record nor classification list had been got approved in regard thereto. The respondents pleaded before the adjudicating authority that 130 kg nylon yarn had been stolen from their factory on 6-2-81 and that the 28 kg nylon yarn, seized was still in the Spinning Section of their factory and was not ripe for its accountal in RG-1 Register and that there was no need of classification list to be approved before the manufacture of the goods and the same was required to b...
Anand Sarup Vs. the State
Court: Delhi
Decided on: Jan-30-1987
Reported in: 32(1987)DLT20
1. The present appeal by Anand Sarup is directed against the judgment and order dt/- 30-11-1977 of the learned Special Judge, Delhi holding him guilty under Section 161, I.P.C. and S. 5(2) read with S. 5(1)(d) of the Prevention of Corruption Act. He was sentenced to undergo R.I. for one year on each count and a fine of Rs. 100/- only; in default of payment of fine to further undergo R.I. for two months. Both the sentences of imprisonment were directed to run concurrently. 2. In order to appreciate the challenge of his conviction it is relevant to keep in mind few salient features of the prosecution case. 3. Hari Babu Vashisht is a tenant. His landlord had filed an eviction case against him. The case was decided in his favor. The landlord had preferred an appeal which was pending in the court of Shri M. K. Chawla, the then Additional District Judge. The next date of hearing was 5th August, 1976. Hari Babu Vashisht asked his son Shekhar Vashisht to apply for a certified copy of the order...
Ramesh Kumar Vs. State
Court: Delhi
Decided on: Jan-30-1987
Reported in: 32(1987)DLT49; 1987RLR228
M.K. Chawla, J.(1) On 8.9-1986, the S.H.O. P.S. Mehrauli, filed a Kalandara u/s. 412/109 Cr.P.C. in the Court of Shri Ravi Malik, S.D M. (South), New Delhi alleging therein that Head Constable Balbir Sigh along with Constable Karam Chand were present at the bus terminal Mehrauli at about 12.15 P.M. At that time, one boy came out of the bus and started running. The people present there shouted 'chor chor pakdo pakdo'. The Police persons who were present at the bus terminal in connection with the patrolling duty immediately followed the accused and apprehended him, at about 15-20 paces. On interrogation, he disclosed his name as Ramesh Kumar, but could not explain as to in what connection he was present there. By that time some of the people shouted that the person apprehended is a bad character and has tried to pick the pocket of a passenger. Under these circumstances, the accused was produced before the S.H.O. who directed his arrest u/s. 412/109 Cr.P C. His personal search was conduct...
Rajendra Singh Sethia Vs. State
Court: Delhi
Decided on: Jan-30-1987
Reported in: 1988CriLJ749; 32(1987)DLT164; 1987(12)DRJ272
Malik Sharief-ud-din, J. (1) The petitioner along with one Amarjit Singh formerly General Manager Punjab National Bank Limited is sought to be prosecuted under Sections 420, 467, 468, 471 read with Section 120-B Indian Penal Code and the charge sheet against him has been produced before the court. Earlier the bail has been refused to the petitioner a number of times by courts below and this court. This is a matter which has been frankly conceded by Mr. Ram Jethamalani but despite that he urges before me that this bail petition must be considered as, after the last bail application was rejected, fresh circumstances have come into existence and fresh developments have taken place. (2) It may at the outset be stated that the learned Chief Metropolitan Magistrate after duly hearing the parties and after due consideration of the points involved has declined to charge the petitioner for offences under Sees. 467, 468 and 471 Indian Penal Code. Charges have been framed against the petitioner a...
Janki Dass Gupta Vs. the Commissioner of Police, Delhi and ors.
Court: Delhi
Decided on: Jan-30-1987
Reported in: 1987(1)Crimes467; 32(1987)DLT24; 1987(12)DRJ199
Jagdish Chandra, J.(1) By means of this writ petition brought under Articles 226 and 227 of the Constitution of India the petitioner Janki Das Gupta prays for the issuance of writ of certiorari or any other appropriate writ, order or direction to quash the entry in the surveillance register and also to quash or close the history sheet pertaining to him. Further direction to the local police is also sought from this Court not to harass the petitioner.(2) Notice to show-cause was issued to the respondents as to why this writ petition be not admitted and in reply, affidavit of Ram Singh Sho Police Station Hauz Qazi was filed wherein the petition was resisted as one meriting dismissal.(3) The list of as many as 19 criminal cases has been filed by the police of P.S. Hauz Qazi and the perusal thereof shows that the same are of different police stations but most of them of Police Station Hauz Qazi. This list further reveals that out of these cases one was under Section 420 Ipc, one under Sect...
Satyanarayan Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-29-1987
Reported in: (1987)(12)LC113Tri(Delhi)
1. The captioned appeal is directed against the order No. 418 of 1979 of the Central Board of Excise and Customs on Customs Appeal.2. Factual backdrops : In pursuit,of an information that the appellant son of Shri Kanmalji would be carrying contraband gold from Jodhpur and would be leaving by the train, the appellant was apprehended in the morning at Luni Railway Station by the authorities concerned and as a result of the search two gold bars of foreign marks weighing about 20 tolas and the ornaments weighing about 72 tolas 6 annas and 3 rattis were recovered. After the usual investigation a Show Cause Notice calling upon the appellant to show cause as to why the seized primary gold and gold ornaments be not confiscated and why penal action be not taken was issued to the appellant. In reply to the Show Cause Notice, the appellant pleaded in defence that 47 and odd tolas of ornaments pertain to one Jassi Ram and 6 and odd tolas belongs to the mother of the appellant. The remaining orna...
Ashoka Foods Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-29-1987
Reported in: (1989)(42)ELT409TriDel
1. Ashoka Foods Ltd., Hyderabad had filed a revision application to the Additional Secretary, Ministry of Finance, Department of Revenue, New Delhi being aggrieved from order-in-appeal No. C3/2587/1980, dated 28th December, 1981 passed by the Appellate Collector of Customs, Madras.The said revision application stands transferred to the Tribunal in terms of the provisions of Section 131B of the Customs Act, 1962.2. Briefly the facts of the case are that the appellants had imported ice cream cone baking machine Type KTA 18-E and the same was assessed to duty under Heading 84.30(1) of the Customs Tariff Act, 1975. The appellants had made a claim for refund before the Assistant Collector on the ground that the imported machine will fall under the Heading 84.26 or under Heading 84.59(2). The Assistant Collector had held that ice cream cone baking machine was rightly classified under Heading 84.30(1) as the ice cream cone is a baking product, and had rejected the refund claim. Being aggriev...
Collector of Customs Vs. Toshiba Anand Batteries Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-29-1987
Reported in: (1987)(12)ECC21
1. In these 65 appeals, the same issue is involved and as such, they are being heard together and disposed of by this common order.2. The issue to be decided by us is whether the electrolytic manganese dioxide for dry battery imported by the respondents was assessable to Customs duty under Heading 25.01/32 (3) of the First Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as C.T.A) without any countervailing duty under item 68 of the Central Excise Tariff or under Heading 28.01/58 C.T.A with countervailing duty under Item 68 C.E.T as held by the Assistant Collector of Customs.3. Some of these consignments were originally assessed by the Custom House under Heading 25.01/32(3), but as a result of Audit Objection that Chapter 25 C.T.A is applicable only to goods which are in the crude state or which have been washed, crushed, ground, powdered etc.and hence electrolytic manganese dioxide is not classifiable under Chapter 25 but under Heading 28.01/58 C.T.A with countervail...
George Maijo and Co. Vs. Collector of C.E.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-28-1987
Reported in: (1989)(42)ELT137TriDel
1. This is a revision application filed before the Government of India, which has been transferred to the Tribunal, and is being treated as an appeal.2. The appellants are exporters of marine products. They have cold-storage and refrigeration facilities in different parts of the country for preservation and export of marine products. The appellants have built refrigeration units at Mandapam, Vizag and Balugaon.According to the appellants the goods manufactured were not refrigeration or other refrigerating appliances. They bring duty paid compressors and fabricate some parts and erect these cold-storage units. The appellants also place reliance on the judgment of the Allahabad High Court in the case of Mother India Refrigerators, 1980 ELT 600.3. On 9.1.76 the preventive unit found that the appellants were engaged in the manufacture of refrigeration appliances excisable under Item 29A of the CET. A show cause notice was issued and after adjudication the Collector directed the appellants...
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