Delhi Court December 1987 Judgments
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Shyam Sunder Agarwal Vs. Union of India and ors.
Court: Delhi
Decided on: Dec-02-1987
Reported in: ILR1988Delhi76
Malik, J. (1) The petitioner was detained pursuant to a detention order dated 4th of June 1987 passed by Shri S. K. Kohli, Joint Secretary to the Government of India, under section 3(1) of' the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (as amended). The order of detention was passed with a view to preventing him from smuggling goods. This followed an incident dated 25th of March 19'' when one Sushil Kumar Agarwal, Parmeshwar Lal Karel and the petitioner arrived at Calcutta Airport from Hongkong via Bangkok. From all of them the customs authorities recovered some foreign made wrist witches and foreign marked gold. Further, some documents were recovered showing some account of 13,000 U.S. dollars. From the petitioner the customs authorities recovered three gold biscuits and three wrist watches. The petitioner was arrested on the same day and was produced before the court of the Magistrate on 26th of March 1987 when he was remanded to judicial custo...
Abdul Nahid Khan and ors. Vs. State (Delhi Administration)
Court: Delhi
Decided on: Dec-02-1987
Reported in: 1988(2)ARBLR248(Delhi); 1988(1)Crimes184; 34(1988)DLT48
Malik Sharief-Ud-Din, J. (1) The petitioners are aggrieved of proceedings under section 107/ 151 Cr.P.C. pending against the before the Court of Shri S.B S. Tyagi, Special Executive Magistrate, North District Delhi, Since 6th of Aug. 1986. It seems that the Petitioners 1 to 3 are sons of petitioner No. 4 from a different wife while two sons, namely, Nasir Khan and Shakir Khan who are in fact behind the proceedings under section 107 Cr. P.C. are the other two sons of petitioner No. 4 from a different wife whom he has divorced. According to the petitioner there is long history of enmity between the parties and it was actually the other side who has started an aggression on the petitioners on 5th of August 1986 when they came to the shop of petitioner No. 1 situated at 804 Ballimaran Street Delhi-6, when they had allegedly misbehaved and abused the petitioners Petitioner No. 4 has been throughout complaining against these people but to no effect. He has even public a published notice on 4...
Sahibabad Dyeing and Printing Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-01-1987
Reported in: (1988)LC444Tri(Delhi)
1. The facts giving rise to this appeal, briefly stated, are that the Superintendent of Central Excise, Sahibabad, raised demands for duty on account of Handloom cess leviable for the months of April, May, June and July, 1980 on the monthly RT-12 returns submitted by Sahibabad Dyeing and Printing Mills, the appellants. The appellants contested the demands stating that since the department had not indicated in the classification list submitted by them (the appellants) that Handloom cess was chargeable on the fabrics manufactured, they had not collected the cess from their customers. This plea was not accepted by the Assistant Collector and he confirmed the demands by his order dated 26-11-1981. The appellants thereafter moved the Collector of Central Excise, Meerut for revision of the Assistant Collector's Order under Section 35A(2) (as it stood then) of the Central Excises and Salt Act.The Collector rejected the application observing that the fact that cess was not included in the cla...
Collector of C. Ex. Vs. Indian Tool Manufacturers Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-01-1987
Reported in: (1989)(43)ELT708TriDel
1. The question which arises for determination in the present matter is whether the tool bits which are blanks and not ready for use as tools manufactured by the respondents are classifiable under Item No.51A(iii) of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the Schedule).2. Briefly stated, the facts of the case are that the respondents manufacture high speed steel tool bits which, according to them, are blanks and need to undergo further processes like grinding, edge-sharpening and grooving, before they can be fitted as tools on machine tools. Since they cannot be used as tools in the state in which the respondents manufacture them, it is claimed that they would not fall under Item No. 51A(iii) CET but under Item 68 ibid.3. This claim which was rejected by the Superintendent of Central Excise, Nasik was, however, upheld by the Appellate Collector of Central Excise by his impugned order dated 7-7-1981. On examination of the records of the...
Dhampur Sugar Mills Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-01-1987
Reported in: (1989)(43)ELT706TriDel
1. On 4-11-1987 the question of condonation of the delay in the filing of this appeal was taken up and after hearing par ties, the delay was ordered to be condoned. The delay was of 9 days and the explanation, which was accepted by the bench to be sufficient, was that though the papers were handed over to the Consultant in time he could not prepare the appeal and file the same in time as he fell ill and prepared the appeal and filed the same immediately after recovery.2. Notice dated 16-6-1982 was issued to the appellants M/s Dhampur Sugar Mills, that while they paid duty at 15% ad valorem on the removals during April and May 1980, in terms of Notification No. 70/76 C.E., dated 16-8-1976, they had charged from the buyers duty at 30% ad valorem and hence the assessable value has to be reworked and, on such enhanced assessable value, demand was being raised for the differential amount. The notice called upon them to show cause why the demand should not be con firmed. On adjudication the...
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