Delhi Court January 1987 Judgments
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Jagir Singh Vs. Collector of Customs and Central
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-21-1987
Reported in: (1987)(13)LC1008Tri(Delhi)
1. The appeal in hand is directed against the Order-in-Original No.36-Cus./84 passed by the Collector, Customs & Central Excise, Chandigarh rejecting the claim of the appellant regarding the ownership of the seized gold pieces (primary gold) in question.2. Factual Backdrops: Amarjit Singh and Nirmal singh are the sons of the appellant Jagir Singh. On 15-5-80, in pursuit of secret information, the Customs Preventive Officers, Amritsar apprehended the said Amarjit Singh of M/s. Jagir Singh Nirmal Singh, Gold dealers, at the Railway Station, Amritsar when he alighted from Howrah Express Train. He was carrying a brief-case of brown colour. As a result of search of his brief case, 15 bundles of Indian Currency notes amounting to Rs. 85,000/- were recovered. Above these bundles of notes, there was a foam pillow of cream colour. In the said pillow, 2 big pieces of gold were found to be concealed. When the personal search of Amarjit Singh was effected, 8 pieces of gold concealed in the in...
Advani-oerlikon Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-21-1987
Reported in: (1989)(42)ELT62TriDel
1. The issue arising for decision in this appeal is classification of Cellulose power "Arbecel - FDY-600" for the purpose of basic Customs and Additional duty. Our attention has been drawn to a decision of the Tribunal to Order No. 741-744 of 1985 dated 7-11-1985 covering the same issue and between the same parties. The Tribunal accepted Revenue's claim for classification of the product under Heading 39.01/06 of CTA and Item No. 15A(i) of the Central Excise Tariff. Shri Sogani, Learned Consultant for the appellants to secure the rights of the appellants, reiterates the grounds urged in the Memo of Appeal and at the time of arguments before the Bench which took the above cited decision. He, however, agrees that the decision covers the issue involved in the present appeal against the appellants though with the qualification as mentioned aforesaid.2. Following the above said decision, we uphold the classification found by the lower authorities and dismiss the appeal....
Jhonson Electric Co. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-21-1987
Reported in: (1989)(43)ELT274TriDel
1. This is a revision application filed before the Government of India which on transfer to the Tribunal is being treated as an appeal.2. The appellants manufacture electric power distribution transformers of various specifications and sizes. They imported Cold Rolled Grain Oriented Electrical Grade Steel Silicon Sheets. They are in coil form and width varied from 600 to 700 milimeters. The Customs duty on these sheets was collected under Tariff Heading 73.15 and for countervailing duty for purposes of classification under Central Excise Tariff Item 26AA. These sheets in coil form were sent to factories in Bombay for slitting operations. Such strips in the running length were received by the appellants in their factory at Baroda. These strips were cut into small pieces by means of a tradle machine operated manually. The cut pieces were either in the form of a trapazoil polygon or rectangular.The appellants contend that the process of cutting adopted by them will not be manufacture. Th...
Pressure Cookers and Appliances Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-21-1987
Reported in: (1987)(11)ECC233
1. M/s. Pressure Cookers and Appliances Limited of Nangal Shama (PCA) buy goods which they call basic grill mechanism or griller from another firm named P.C.A. Electricals and bring them to their depot at a placed called Nangal Shama. In that depot they pack the basic grill mechanism with other articles like sandwich plate, waffle plate, baking tray, tongs, spatula, surface scubber, instruction-cum-recipe book and guarantee card. This assembly is sold by M/s PCA as a unit of twink inframatic cuisinette.2. M/s PCA also buy what they call electric stove from M/s PCA Electricals and pack it together in one box with one cook-n-serve bowl, a coaster-cum-meat rack, glass lid, instructions-cum-recipe book, and sell these assembled goods as twink simmermatic cuisinette.3. M/s PCA say that duty has been paid on the stove and the griller which went into the units which they sell viz. twink inframatic cuisinette and twink simmermatic cuisinette. After much correspondence etc., the central excise...
Smt. Malika Parvez Samsayara Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jan-21-1987
Reported in: (1987)20ITD694(Delhi)
1. These cross appeals by the assessee and the revenue are heard together and are being disposed of by a consolidated order for the sake of convenience. The assessment years involved are 1970-71 to 1975-76 both inclusive. For these years, return of net wealth from the assessee was due on or before 30th day of June of the relevant assessment years.However, returns under Section 14(1) of the Wealth-tax Act. 1957 ('the Act') were not filed on due dates. The assessee was not assessed to income-tax. The assessee, who is an individual and a Muslim is a widow, and a pardanashin lady. She is illiterate. She had only one child--a daughter. She earned her livelihood from agricultural land being looked after by her servants.2. The agricultural land admeasured 23 bighas 5 biswas which was acquired later. Besides this, she had 6 biswas of land which was not acquired. It appears compensation of Rs. 2,93,142.60 was paid as shown at page 32 of the paper book. Besides, this assessee received interest ...
Electronics Ltd. Vs. the Sales Tax Officer, Delhi
Court: Delhi
Decided on: Jan-21-1987
Reported in: [1987]67STC61(Delhi)
Sunanda Bhandare, J. 1. The petitioner carries on the business of manufacture and sale of air-conditioners, room coolers, etc. The head office of the petitioner is at New Delhi and manufacturing unit is at Faridabad which is in the State of Haryana. The petitioner was registered as a dealer under the relevant provisions of the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi (hereinafter referred to as 'the Act'). Similarly, the petitioner was also registered as a dealer under the relevant provisions of the Central Sales Tax Act. The petitioner was, thereforee, entitled to manufacture air-conditioners, room coolers, etc., for the purposes of which it was also entitled to purchase raw materials for the said manufacture on the strength of the registration certificate. Prior to 28th May, 1972, the petitioner could purchase raw material on the basis of the registration certificate and utilise the said raw material for manufacture of finished products even o...
Man Mohan Yadav Vs. Union of India and ors.
Court: Delhi
Decided on: Jan-21-1987
Reported in: 1987(13)DRJ111
R.N. Aggarwal, J. (1) We have heard the learned counsel for the petitioner Mr. Swatantar Kumar at length. We have also heard Mr. R.K. Anand on behalf of the respondents.(2) The relevant facts are the on 5-8-1986 respondent No. 2 invited tenders for the supply of fresh milk. The petitioner and one other party submitted their tenders. The price quoted by the petitioner was Rs. 4.50 per litre. On 6-9-1986 the tenders were opened and according to the petitioner which fact is not controverter by the respondents the panel of officers after opening the tenders negotiated the price with the petitioner and the petitioner agreed to supply milk at the rate of Rs. 3.99 per litre.(3) Pursuant to a policy contained in the letter Ext. R-2 dated 13-8-1985 of the Government for the year 1985-86 respondent No. 2 had negotiated the contract for the supply of the milk with the Government Milk Scheme, Chhindwara. The said scheme was valid up to September 1986. On 11-8-86 the under Secretary, Ministry of de...
Lachhman Vs. State
Court: Delhi
Decided on: Jan-21-1987
Reported in: 31(1987)DLT245
Malik Sharief-Ud-Din, J. (1) The appellant was found guilty of offences under sections 328 and 379 Indian Penal Code by an order dated 4-1-86 and was convicted for the same. By an order dated 10-1-86 the appellant was sentenced to undergo rigorous imprisonment for a period of four years and a fine of Rs. 500.00 , in default whereof he was directed to undergo further simple imprisonment for three months. This sentence was passed under section 328 Indian Penal Code while he was sentenced to rigorous imprisonment for one year under section 379 Indian Penal Code Both these sentences were made to run concurrently by the learned Addl. Sessions Judge. (2) The facts that resulted in the registration of F.I R. and the conviction of the appellant are that on 30th May 1984 one Babu Lal Public Witness 5 and Ram Sanhai Public Witness 6 along with one Maya Devi had gone to the railway Station, Nizamuddin New Delhi as they had to take a train for going to Chitrak in order to reach their village Avadh...
Walayati Ram and anr. Vs. State
Court: Delhi
Decided on: Jan-21-1987
Reported in: 1987(1)Crimes505; 31(1987)DLT225
M.K. Chawla, J.(1) Walayati Ram and Gulshan Kumar, father and son, applied to the Civil Supply Department of Delhi Administration lor the allotment of a Fair Price Shop. Their application was considered and sanctioned by the Department. They started their business in the name and style of ' M/s Walayati Ram Gulshan Kumar' at premises No. 387, Bhola Nath Nagar, Shahdara, Delhi. (2) During the course of routine checking, on 22-3-1983, Shri M.I. Ansari, Inspector, Enforcement Branch of Food & Supplies Department, Along with other members of the staff, visited the premises, i.e. the petitioners' Fair Price Shop and on checking found that on 11-3-1983, two quintals, thirty two Kilograms and five hundred grams of R.B.D. Palm Oil in 15 tins and on 17-8-1983, two quantuls, 32 Kilograms and five hundred grams of rape-seed oil were issued to the Shop in 15 tins for which the petitioner bad not made any entry in their stock register. On the basis of said checking the Inspector lodged the report w...
Kusum Lata Sharma and ors. Vs. Keneth J. Foreman and ors.
Court: Delhi
Decided on: Jan-21-1987
Reported in: I(1987)ACC275
S.B. Wad, J.1. This is an appeal for enhancement of compensation awarded by the Motor Accidents Claims Tribunal, Delhi, on 4-8-1977. The Tribunal has held that there was contributory negligence on the part of the deceased and, thereforee, made an award of Rs. 20,400/-. The accident took place of 3-2-1965 between vehicle No. DLT-3823 and DLO-8083. The accident took place on the intersection of Mansingh Road and Raj Path. The deceased D.N. Sharma received severe injuries and died immediately. From the statement of the respondent Mr. Keneth J. Forman it is clear that he did not understand the correct right of way when he was crossing the road. When he was put a specific question as to whether the traffic coming from right or left on an intersection has the right of way, he answered that the traffic coming from left has got the right of way whereas in India it is the traffic coming from the right has the right of way. Being foreigner he was used to drive on the keep right side basis. The T...
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