Delhi Court October 1987 Judgments
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R.S. Ganesh Dass Dhomi Mal and ors. Vs. E.S.i.C.
Court: Delhi
Decided on: Oct-15-1987
Reported in: (1995)IIILLJ655Del
Sunanda Bhandare, J.1. This first appeal is directed against the order of the Employees' Insurance Court dated 23rd May 1973 whereby the application filed by the appellant under Section 75 of the Employees State Insurance Act (hereinafter referred to as the Act) challenging the demand of Rs. 5,007.69 as employees contribution together with interest and another demand of an equal amount as employer's special contribution and interest for the period 18-8-1966 to 6-10-1967 was dismissed.2. The appellant has challenged this order on two grounds. Firstly, it was contended by the learned Counsel for the appellant that the appellant was not a factory within the meaning of the Act because the employees who were stated to be working in the factory premises were not its employees but were the employees of the contractor. Secondly, it was contended that the assessment of the contribution to be paid by the appellant on ad hoc basis even after the record had been produced was not valid.3. I find su...
Collector of C. Ex. Vs. Doorvani Cables Pvt. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-14-1987
Reported in: (1989)(42)ELT477TriDel
1. The department has filed this appeal under the following circumstances.2. The respondents filed series of refund claims claiming that the product, wires and cables, manufactured by them were entitled for the benefit of Notification 197/79-C.E. The respondents claim that they had paid duty @ 20% ad valorem by inadvertance, error and mis-conception while the correct duty payable was only 10%.3. A show cause notice was issued as to why their refund claims should not be rejected. The Assistant Collector rejected the contentions of the respondents on the ground that the products in question were used by M/s. I.T.I. in their various Exchanges and that the wires were used at heights varying from one ft. to five ft. above the ground. He was of the view that they are not over-ground tele-communication wires and cables and rejected the refund claims.4. An appeal was filed before the Collector (Appeals) Madras, who held that the expression "over ground" found in Notification 173/68-C.E. was s...
Jyoti Engg. Corpn. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-14-1987
Reported in: (1990)LC607Tri(Delhi)
1. The appellants own a factory where wire-drawing operations are carried out. Wire rod in coil form is the raw material and the final product is wire rod in coil form of a lesser diameter. The appellants filed classification list under T.I. 26AA. While assessing RT-12 Returns, the department raised a demand of Rs. 1,03,873/- on the ground that the process of drawing of wires from wire-rods amounted to manufacture and that the wires so drawn were excisable under T.I.26AA(i-a). The Assistant Collector also imposed a penalty of Rs. 3,000/- and confirmed the duty demand.3. Shri Darshan N. Shah, Partner of the appellants submitted that the duty paid on rods of thickness 6 mm and 8 mm formed the raw materials and the wires drawn are of the thickness of 3 mm, 4 mm and 5 mm respectively. According to him, another firm got the benefit of refund and the benefit of Notification 75/67-CE was extended. Since both the products would come under the heading 'wires', the appellants pray for setting a...
Collector of Customs Vs. Hindustan Aeronautics Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-14-1987
Reported in: (1989)(42)ELT122TriDel
1. The question for decision in this appeal by Collector of Customs, Madras is classification of Synthetic Resin in film form (Redux 775 film) for the purpose of additional duty under Central Excise Tariff- whether it falls under Tariff Item 15A(2) as an article of plastic as claimed by Revenue or as a raw material as under Tariff Item 15A as claimed by the importer-respondent. The Collector (Appeals) found in favour of the respondents. Hence this appeal by Revenue to the Tribunal.2. At the hearing to-day, we have heard Smt. J.K. Chander, Departmental Representative for the appellant and Shri S. Ganeshan, Assistant Liaison officer for the respondent. We have also been shown the relevant Bill of Entry and have gone through the Central Excise Tariff as it stood at the material time. To us, the view of the learned Collector (Appeals) in view of the Tariff as it stood at the material time clearly appears untenable. Tariff Item 15A(2) specifically included films of articles of material des...
Collector of Central Excise Vs. Gulshan Sugar and Chemicals (P)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-14-1987
Reported in: (1988)(16)ECC179
1. The issue arising for decision in this appeal by Revenue is eligibility of coated precipitated chalk to benefit of exemption under Notification No. 23/55-C.E., dated 29-4-1955 as subsequently amended.2. Notice of the date of hearing was issued to the respondents and their Advocate by registered AD post on 28-8-1987. None is present for the respondents today' nor has any communication been received from them. We, therefore, proceed to dispose of the appeal in absence of the respondents ex parte. We have therefore, heard Smt. J.K. Chander, Departmental Representative for the Appellants-Collector of Central Excise, Meerut.3. Our attention has been drawn to a decision of the Tribunal in Collector of Central Excise, Meerut v. Searsole Chemicals Ltd. [1985 (21) ELT 343 (Tribunal)]. In this decision, the Tribunal held that the expression precipitated chalk includes coated precipitated chalk for the purpose of Notification No. 23/55, dated 19-4-1955, and is a mineral exempt from payment of...
Ballabh Dass Aggarwal Vs. New Delhi Municipal Committee Etc.
Court: Delhi
Decided on: Oct-14-1987
Reported in: 35(1988)DLT122
Sunanda Bhandare, J. (1) This petition under Article 227 of the Constitution of India is directed against the order of the Additional District Magistrate, Delhi dated 31st May 1972 whereby the learned Judge accepted the appeal filed by the petitioner and set aside the assessment made by the respondent for the assessment year 1969-70 but fixed the annual value of the property in question at Rs. 5000.00. (2) The main point taken by petitioner in the petition is that since the annual value for the assessment years 1967-68 and 1968-69 for the out-house in property no. 4 Tolstoy Marg, New Delhi had already been fixed at Rs. 270.00 the Additional District Magistrate while allowing the appeal could not enhance it to Rs. 5000.00. (3) I find substantial force in this contention because the previous rateable value was fixed at Rs. 270.00 on the basis of standard rent of the property in question. The question of fixation of rateable value has now been conclusively settled in Balbir Singh & Others...
Ralliwolf Limited Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-13-1987
Reported in: (1989)(42)ELT265TriDel
1. M/s. Ralliwolf Ltd., Bombay had filed a revision application to the Jt. Secretary, Ministry of Finance, Department of Revenue, New Delhi being aggrieved from order-in-appeal No. S/49-753/81 Air dated 27th Feb., 1982 passed by the Appellate Collector of Customs, Bombay. The said revision application stands transferred to the Tribunal in terms of the provisions of Section 131-B of the Customs Act, 1962 to be disposed of as an appeal.2. Briefly the facts of the case are that the appellants had imported Gear Hob-bing Machine, Model No. FK-41B from M/s. W. Ferd Klingelnberg vide Bill of Entry Cash No. 1422, dated 23rd August, 1980 and had claimed its re-assessment in terms of Notification No. 40/78. The claim was made against assessment in the Entry No. 4 of the table appended to the notification which read as "automatic straight bevel/Hypoid Gear Generating Machine. The learned Assistant Collector of Customs had gone through the literature produced by the appellants and after perusal o...
Shree Dyeing and Bleaching Works Vs. C.C.E.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-13-1987
Reported in: (1989)(40)ELT102TriDel
1. The factory of the appellants M/s. Shree Dyeing & Bleaching Works was visited by the Central Excise Officers on 19.1.1980. 4058.10 metres of man-made and cotton fabrics of different varieties were seized on the ground that they had been processed but no licence had been obtained therefor. Show cause notice dated 20.6.1980 was issued with reference to the said goods, calling upon the appellants to show cause why the same should not be confiscated and why penalty should not be imposed. After some further investigations another notice dated 27.6.1981 was issued under which the appellants were directed to show cause why duty amounting to Rs. 1,27,412.40 should not be demanded in respect of manufacture and removals during the period 15.6.1979 to 30.11.1979 and why duty at an appropriate rate should not be demanded for the period 8.6.1978 to 7.6.1979 (for which period no records were produced by the appellants). The appellants replied denying the charges. On adjudication, the Collect...
Rolls Royce India Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Oct-13-1987
Reported in: (1988)25ITD136(Delhi)
1. The one issue referred to in grounds of appeal numbered 1 to 5 in this appeal filed by the appellant company (hereinafter referred to as the 'Indian Company') for assessment year 1982-83 is in respect of trading receipt of the appellant in the year in question. According to the appellant it was Rs. 2,13,237 representing his remuneration @ 5 per cent of the actual operating cost of Rs. 31,76,373 subject to adjustment incurred by the assessee for its principal Rolls Royce Limited, U.K. (hereinafter referred to as the 'English Company') in taxable territory. According to the IAC (Assessment) it was the sum of Rs. 31 76.373 remitted by the English Company towards the actual operating cost plus 5 per cent remuneration. According to the IAC (Asstt.) this sum. constituted the taxable receipt of the appellant company. The appellant/Indian Company had returned an income of Rs. 2,13,237 as the income of the assessment year 1982-83. But the IAC (Asstt.) proceeding on the basis of taxable rece...
Nirmal Sing Vs. the Commissioner of Police and Delhi
Court: Delhi
Decided on: Oct-13-1987
Reported in: 1987(3)Crimes732; 33(1987)DLT271
Malik Sharief-Ud-Din, J. (1) The petitioner is aggrieved of a notice under section 47/50 of the Delhi Police Act by which the petitioner was informed by Shri Ajay Chadha, D.C.P., West District that since he was found involved in a case of robbery and since his movements and acts are causing or are calculated to cause alarm, danger or harm to person or property and that the witnesses are not willing to come forward to give evidence in public against him due to apprehension in respect of their personal safety and the safety of their property, he was called upon to show cause why he should not be externed from the limits of the Union Territory of Delhi for a period of two years. (2) A plain reading of section 47 of the Delhi Police Act clearly indicates that for service of a valid notice against a person under section 47 there must be certain conditions in existence. These conditions are that the person is so dangerous and desperate as to render his being at large in Delhi or in any part ...
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