Delhi Court October 1987 Judgments
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Bhuramal JaIn Uttam Chandvijay Kumar Raj Kumar @ Chotu Vs. Union of In ...
Court: Delhi
Decided on: Oct-19-1987
Reported in: ILR1987Delhi120
D.P. Wadhwa, J. (1) By this judgment. I propose to decide four writ petitions being Criminal Writs Nos. 211,239, 281 and 283 of 1987 of our different petitioners. (2) These four petitioners were detained on the basis of four different orders passed on 1-4-1987 under S. 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act 1974 (for short the Act). The petitioners seek quisling of the detention orders and issuance, of a writ of hatexs corpus or any ether appropriate writ for their being set at liberty. (3) The Directorate of Revenue Intelligence (DRI) had information that Vijay Kumar (petitioner in Cr.W. 239/87) was engaged in receipt, storage and disposal of smuggled gold on a large scale. Surveillance was mounted on him and as a result on 11-3-1987 300 gold biscuits of 10 tolas each (34,995 gm) bearing foreign markings and of 999.0 (24 carats) purity were recovered. The gold valued over Rs. 92 lacs. Of these 100 gold biscuits were recovered from Uttam...
Meteor Satellite Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-16-1987
Reported in: (1989)(42)ELT481TriDel
1. The appellants manufacture motor vehicle parts covered by the description 34A. For the period 1-4-1980 to 31-3-1981, the appellants were eligible for exemption under Notification 71/78-C.E., dated 1-3-1978. The notification exempted the appellants from payment of duty on the first clearances of motor vehicle parts up to the agregate value of Rs. 5,00,000/- during the financial year. The Assistant Collector later issued a show cause notice on 22-5-1980 alleging that they were not eligible for the exemption on the ground that the clearances of specified goods Le. motor vehicle parts of tractors including trailers during the financial year 1979-80 exceeded Rs. 15,00,000/- and, therefore, the condition (ii) of Notification 71/78-C.E., dated 1-3-1978 was not satisfied. The appellants urged that the condition (ii) and (Hi) were to be read separately for the purpose of deciding the eligibility and that as the appellants satisfied the condition (iii), they were entitled to the exemption. T...
Jindal Aluminium Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-16-1987
Reported in: (1989)(42)ELT268TriDel
1. The appellants stated before us that their claim before the lower authorities was for re-classification of the following three items imported by them on 13-4-1987 :- 2. After the matter was argued for some time, the appellants withdraw their claim in respect of Items (2) and (3) above and pressed for re-classification of Item (1) - Printed Circuit Boards only before us.They stated that both Headings 8534.00 and 8542.00 of the new Customs Tariff were specific for Printed Circuit Boards, the former for unpopulated ones and the latter for populated ones vide Note 4 to Chapter 85. They stated that the Printed Circuit Boards imported by them were unpopulated ones but since the rate of customs duty was the same under both the headings, the department could assess their goods under either of the two headings; but in no case could the department jump to Heading 8473.30 in preference to a specific heading.3. The learned Representative of the Department stated very fairly that since the good...
Collector of Central Excise Vs. Escorts Limited
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-16-1987
Reported in: (1988)LC113Tri(Delhi)
1. The point in dispute is whether (1) the dealers' margin of Rs. 550/- per motor cycle and (2) freight and insurance should be deducted from the sale price of motor cycles manufactured by the Respondents in order to arrive at their assessable value under Section 4 of the Central Excises & Salt Act, 1944.2. The dispute relates to the initial period from October-November 1985 to the 2nd February 1986. The Respondents commenced manufacture of Yamaha RX-100, 100 CC motor cycles during October-November 1985. They did not appoint wholesale dealers/distributors straightaway for marketing these motor cycles. The initial pattern of sale of the motor cycles as contained in the Respondents' letter dated 7-10-1985 addressed to the Superintendent of Central Excises, and as" amplified later during the course of hearing before us, was as follows :- The Respondents advertised for Yamaha RX-100, 100 C.C motor cycles for booking orders directly from the public. Individual customers from the public...
Dei-ichi Karkaria Pvt. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-16-1987
Reported in: (1989)(42)ELT257TriDel
1. All these appeals involve a common or near common issue and are disposed of by this consolidated order.2. In response to notice of date of hearing the appellants by their communication dated August 13, 1987 informed that they do not wish to appear for personal hearing either in person or through authorised representative and the matter may be decided on merits in their absence. We have, therefore, heard Shri Sundar Rajan, JDR for the respondent.3. The appellants claimed that the goods for the purpose of additional duty fell under Tariff Item 68 of the erstwhile Central Excise Tariff, while according to Revenue the goods fell under T.I. 65. In Appeal No.130/76 the goods imported are Dedecyl Phenol whereas in other appeals the goods imported are Octyl Phenol. There is no material difference between the two products. The appellants in support of their claim have filed letter dated 17-9-1980 from Special Assistant to the Collector of Customs, Bombay addressed to the appellants - materi...
Commissioner of Wealth-tax Vs. Jagmohan Singh Kochhar
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Oct-16-1987
Reported in: (1988)25ITD13(Delhi)
1. By means of the instant Reference Applications the Commissioner of Wealth-tax, Delhi-II, New Delhi has required the Appellate Tribunal to refer under Section 27(1) of the Wealth-tax Act, 1957, the following questions, said to be of law as arising out of its order dated 8-5-1987 in the above captioned appeals for the assessment years 1974-75, 1975-76 and 1976-77 : I. Whether on the facts and in the circumstances of the case, the Tribunal had sufficient basis and is legally correct in holding that there was no 'information' contained in the Revenue audit objections within the meaning of Section 17(1)(6) which could justify the reopening of the assessment in view of Supreme Court's decision in the case of Indian & Eastern Newspaper Society [1979] 119 ITR 996 2. Whether the aforesaid Supreme Court's decision had been correctly applied bv the Tribunal in the facts and circumstances of the case 2. The assessee Jagmohan Singh Kochhar & Sons is a HUP. For the assessment years in qu...
Baldev Kumar Vs. State
Court: Delhi
Decided on: Oct-16-1987
Reported in: 1987(3)Crimes645; 33(1987)DLT341
M.K. Chawla, J. (1) On 13-2-1986, the Additional Commissioner of Police (Administration) forwarded a report under Section 173 of the Code of Criminal Procedure for the filing the same in the Court of a Metropolitan Magistrate, New Delhi to initiate proceedings against Baldev Kumar and Hari Dayal for offences under Sections 419/420/467/471 I.PC. In brief the allegation is that accused Baldev Kumar handed over a forged passport no. 1773337 of one Amrik Singh, to Hari Dayal, his co-accused on or before 15-8-1985 and charged a sum of Rs. 10,000.00 . Hari Dayal was asked to give his name as Amrik Singh to the immigration staff at the Palam Airport. On scrutiny the passport with Hari Dayal was found to be a forged one. During interrogation Hari Dayal disclosed the circumstances under which he was duped by Baldev Raj. Both the accused were arrested at the Airport. After completing the investigation the challan was filed. (2) Before taking cognizance, the learned lower court noticed that the n...
Oudh Sugar Mills Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-15-1987
Reported in: (1990)(47)ELT20TriDel
The appellants manufacture sugar, alcohol, fusel oil and ice in their factory. All the manufacturing processes involved in the production of these four commodities are carried on in the same factory premises covered by the same licence under the Factories Act. The appellants also hold valid Central Excise licence for sugar under C.E.T. Item 1 as well as other excisable goods not elsewhere specified falling under C.E.T. Item 68. In the process of production of sugar molasses are obtained and is used in the production of alcohol and fusel oil in the same premises. The appellants had been availing of the exemption contained in Notification No. 118/75 dated 30-4-1975 under which goods falling under Tariff Item 68 manufactured in a factory and intended for use in the factory in which they were manufactured or in any other factory of the same manufacturer were exempted from the whole of duty of excise leviable thereon. The appellants continued to avail of this exemption till 1979-80 Budget ...
Commissioner of Wealth-tax Vs. Ram Pershad and Sons
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Oct-15-1987
Reported in: (1988)24ITD358(Delhi)
1. These three Reference Applications filed by the Commissioner of Wealth-tax (Central) II, New Delhi, arise out of the consolidated order dated 17-6-1986 of the Appellate Tribunal for the assessment years 1969-70, 1970-71 and 1971-72. The three questions raised in each of them are identical. The Reference Applications were filed on 2-4-1987.2. A preliminary objection was raised on behalf of the assessee respondent to the effect that these applications were barred by time as they were late by 220 days each whereas in terms of the provisions of Section 27(2) of the Wealth-tax Act, 1957 a delay of more than thirty days could not be condoned by the Appellate Tribunal. In support of the objection the following office note was relied upon : Order was first sent on 26-6-1986 to the CIT, Central but they refused to accept the same. Order was again sent on 24-7-1986 to the CIT at C.R. Building but they also refused to accept the same. After that the copy of the order pertaining to the Commiss...
Desh Raj Gupta Vs. State
Court: Delhi
Decided on: Oct-15-1987
Reported in: ILR1987Delhi153
Mahesh Chandra, J.(1) By this Order I propose to dispose of LA. No. 6136 of 1986 filed by Shri Rajinder Kumar Gupta under Order 11 rule 21 read with Section 151 of the Code of Civil Procedure requesting that the Probate Petition No. 62 of 1985 filed by Desh Raj Gupta be dismissed for failure of the petitioner to comply with the undertaking given by him on 14th May, 1986 before the Joint Registrar(O) in LA. No. 3023 1986 filed under Order 11 rule 12 Civil Procedure Code for discovery of certain documents. The application is opposed on behalf of the petitioner Desh Raj Gupta. I have heard the learned counsel for the parties and have gone through the file and after giving my considered thought to the matter before me I nave come to the following findnigs: (2) The petitioner Desh Raj Gupta sbn of late Lata Hansraj Gupta has filed this probate application under Section 276 of the Indian Succession Act, 1925 for the grant of Probate of the Will dated 28th May, 1985 alleged to have been execu...
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