Delhi Court November 1987 Judgments
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Shree Digvijay Cement Co. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-30-1987
Reported in: (1988)(33)ELT778TriDel
1. A common issue is involved in these 8 appeals, they pertain to the same appellants and were argued before us together. This combined order will dispose of all of them.2. The appellants manufacture, inter alia, man-made fabrics. They are aggrieved by demands for differential Central Excise duty raised on their RT-12 assessment returns for the months of February, 1976 to January, 1977. The demands were raised on account of the following 3 grounds :- (1) Exemption from additional Central Excise duty on samples denied for the period prior to June, 1976: (2) 6-1/4% discount for the 'B' Grade fabrics, as compared to the prices of 'Fresh' fabrics, denied; 3. So far as the exemption from additional duty on samples is concerned, the appellants have not placed before us the relevant classification list nor any other proceeding in which they had claimed the said exemption or in which the Assistant Collector had denied them such exemption. However, we find from the assessment memorandum record...
Shree Digvijay Cement Co. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-30-1987
Reported in: (1988)(14)LC557Tri(Delhi)
1. A common issue is involved in these 8 appeals, they pertain to the same appellants and were argued before us together. This combined order will dispose of all of them.2. The appellants manufacture, inter alia, man-made fabrics. They are aggrieved by demands for differential central excise duty raised on their RT-12 assessment returns for the months of February, 1976 to January, 1977. The demands were raised on account of the following 3 grounds: (1) Exemption from additional central excise duty on samples denied for the period prior to June, 1976 ; (2) 6-1/4% discount for the 'B' Grade fabrics, as compared to the prices of 'Fresh' fabrics, denied ; 3. So far as the exemption from additional duty on samples is concerned, the appellants have not placed before us the relevant classffication list nor any other proceeding which they had claimed the said exemption or in which the Assistant Collector had denied them such exemption However on the RT we find from the assessment memorandum r...
Govind Ram Mittal Vs. Union of India
Court: Delhi
Decided on: Nov-30-1987
Reported in: 1988(1)ARBLR11(Delhi); 34(1988)DLT331
N.C. Kochhar, J.(1) Govind Ram Mittal (the petitioner) has filed this application under section 20 of the Arbitration Act, 1940 against the Union of India (the respondent). The case of the petitioner is as under : (2) In response to the invitation to tender, the petitioner submitted his tender for supply of Dosutie Scowred and the tender was accepted by the respondent vide advance acceptance of tender No. Reg. Cell/T-4/1545 dated 25th March 1982 which made the form DGS&D-68;(revised)applicableto the contract. The contract between the parties is governed by clause 24-of the General Conditions of Contract according to which in the event of the disputes arising between the parties out of the said contract, they have to be referred by the Director General of Supplies and Disposals to an officer in the Ministry of Law, Government of India. The following disputes and differences have arisen between the parties : (a) Disputes pertaining to mala fide and illegal non-payment of Rs. 53,25 8.00 b...
Sunari Alias Chamari Vs. State
Court: Delhi
Decided on: Nov-30-1987
Reported in: 34(1988)DLT124
D.P. Wadhwa, J.(1) The appellant was convicted for offences under Sections 18 and 21 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (for short 'the Act') and was sentenced to undergo rigorous imprisonment for ten years on each count and to pay a fine of Rs. 1,00,000.00 on each of the two counts. These sentences of imprisonment were directed to run concurrently. The judgment and order of conviction are both dated 18th March, 1987. The appellant has appealed against her conviction and sentence. (2) After the investigation was complete and the appellant committed to stand her trial in the court of Sessions, she was Charged as under :- 'That on 30.7.86 at about 12.15 p.m. at Shamshan Ghat near Khyala Booster Pump within the jurisdiction of P.S. Rajouri Garden you were found in possession of 95 gms of opium without any permit or license and thereby you have committed an offence punishable under section 18 of N.D.P.S. Act and within my cognizance. Secondly that on the aforesaid ...
Computer Karishma Pvt. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-27-1987
Reported in: (1988)LC517Tri(Delhi)
1. The dispute in this appeal is on the valuation of a second hand Computer, and its 12 peripherals imported by the appellants. The appellants declared their value at Rs. 3,10,270. The adjudicating Collector has assessed the value at Rs. 15,06,217 and, in addition, on the charge of mis-declaration and short-fall in the import licence value, imposed a fine of Rupees one lakh in lieu of confiscation of the goods. No penalty has been imposed.2. We have heard both sides and have carefully considered their submissions. The appellants say that Shri P.V. Nambiar, a non-resident Indian, purchased a second hand IBM Computer, model 4331 - 301/31, 1 Megabyte Memory, of 1979 manufacture, and with peripherals, at Dubai in 1982 from a company named Comcap BV for $ 31,000.... He used it in Dubai till early 1985. It was imported into India in May 19.85 under the NRI Scheme. It is this machine which is the subject matter of this appeal. Before import, the machine was hot-staged and tested in U.K.The C...
The TuticorIn Spinning Mills Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-27-1987
Reported in: (1988)LC421Tri(Delhi)
1.This appeal is directed against the order of the Collector of Customs (Appeals), Madras dated 26-2-1982 confirming the order of Assistant Collector Apprising Imports, Cochin on 6-9-1980. The appellants imported-976 bales of viscose staple fibre from Austria for the manufacture of yarn and filed a bill of entry dated 16-11-1979 and claimed concessional assessment at the rate of Rs. 1.32 per Kg. in terms of Notification No. 8 dated 5-1-1979. The authorities demanded payment at Rs. 2.3/ paise per Kg. as per Customs Notification No.208/79 dated 30th October 1979 and the proceedings instituted in regard to the same eventually resulted in the present impugned order appealed against.2. Shri Krishna Mani, learned counsel for the appellants submitted that the appellants would be liable to pay at the concessional rate of Rs. 1.32 per Kg. in respect of the goods imported in terms of Notification No. 8 Customs dated 5-1-1979 as the said notification has been ordered to be in force upto and incl...
Kusum Products Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-27-1987
Reported in: (1988)LC688Tri(Delhi)
1. It is seen that on 7-10-1987 when we dismissed the appeal in default the C.O.D. application filed by the appellants on 4-9-1987 was not linked by the Registry with this file. Considering this as also no objection by Smt. Chander to restoration we restore the appeal to file.2. Considering the recommendation of Hon'ble Calcutta High Court in their order dated 15-9-1983, certified copy dated 18-6-1987 we condone the delay in presenting the appeal.3. The appellants have requested for dispensation for their personal appearance. We have, therefore, heard Smt. J.K. Chander, 3.D.R. and have perused the available papers.4. The issue for decision in this appeal is excisability of spent nickel catalyst. Our attention is invited to Order No. 48/87-C, dated 9-1-1987, C.C.E., Patna v. Fertilizer Corporation, Order No. 322/87-C, dated 30-4-1987 Fertilizer Corporation of India v. C.C.E., Patna [1987 (30) E.L.T. 289] and Order No. 338-39/87-C, FCI v. C.C.E., Patna [1987 (30) E.L.T. 507], where spen...
Anand Sarup and anr. Vs. State
Court: Delhi
Decided on: Nov-27-1987
Reported in: 1988(1)Crimes92; 34(1988)DLT155
Charanjit Talwar, J. (1) The appellants herein Anand Sarup and Ram Kumar are challenging the legality of the judgment dated the 31st January, 1984ofShri J.D. Kapoor, Additional Sessions Judge, Delhi, whereby they were convicted for the offence punishable under Section 302 read with Section 34 of the Indian Penal Code. They are also challenging the order dated the 3rd February, 1984 sentencing them to life imprisonment. (2) Seema, the deceased wife of Anand Sarup, it is the prosecution case, was last seen with her husband Anand Sarup and his co-accused Ram Kumar some days prior to 21st November, 1982. Her dead-body was found in a field near Nasirpur village, Delhi Cantt. on the morning of 21st November, 1982. This was considered a blind murder till 14th January, 1983. Till that date, no clue whatsoever was found by the prosecution about the identity of the deceased or about the assailants. (3) On 14th January, 1983, Public Witness . 6 Ram Parkash, a cousin of the deceased went to Police...
Kerala Electric Lamp Works Ltd. Vs. Collector of Central Excise and
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-26-1987
Reported in: (1988)LC331Tri(Delhi)
1. The main controversy in these appeals is whether M/s. Crompton Greaves Ltd. (hereinafter referred to as 'Cromp-ton') were a "related person" of M/s. Kerala Electric Lamp Works Ltd. (hereinafter referred to as 'assessee') within the meaning of Section 4(4)(c) of the Central Excises and Salt Act, 1944. There are certain other subsidiary issues also. But since the issues are common and inter-connected and related to the same assessee, they were argued together before us. This combined order will dispose of all the 15 aforesaid appeals, 14 of the department and one of the assessee.2. The essential facts are that the assessee manufacture electric bulbs, flourescent tubes and MV lamps. The dispute before us is regarding valuation of their goods for the purpose of assessment of central excise duty. The period of dispute is from 18-3-1978 onwards.Daring this period, Crompton were the principal distributor of the assessee. They lifted around 80% of the assessee's production. As per agreemen...
The New Great Eastern Spg. and Wvg. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-26-1987
Reported in: (1988)(33)ELT706TriDel
1. The dispute in this case is on the value of printed cotton fabrics manufactured and cleared by the appellants from 16.3.76. The lower authorities have confirmed a demand for central excise duty for Rs. 16,534.48 against the appellants.2. The facts, in brief, are that till 15.3.76, central excise duty on cotton fabrics falling under Tariff Item No. 19 was on specific rate basis. The appellants used to clear their printed cotton fabrics on payment of duty, send them to stitching establishments for converting the fabrics into bed-sheets and pillow covers on job charge basis, pack the bed-sheets and pillow covers in cellophane bags together with printed cardboard folders showing their trade name and Tex Mark and sell them as their products. On 16.3.76, the duties on cotton fabrics became ad valorem. The appellants changed their system of working.Instead of sending the fabrics to the stitchers on their own account, they sold the fabrics to the stitchers. The stitchers thereafter convert...
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