Delhi Court February 1987 Judgments
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Collector of Customs Vs. Mirah Exports (P) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-05-1987
Reported in: (1987)(29)ELT401TriDel
1. This is an application dated 8-10-1985 for "stay of the operation of" the order in original in a proceeding, initiated by an application under Section 129D(4) of the Customs Act, 1962, (hereinafter, the Act), to be heard as if it were an appeal against the order of the adjudicating authority (i.e. the order in original) in terms thereof. (a) the Respondent imported 24 consignments of Ball Bearings during November, 1982 and January, 1983; (b) the invoice values, not being acceptable, the Respondent was given an option to clear the goods on a provisional duty bond and the Respondent had availed of such option for clearance for home consumption as well as clearance under Section 59 of the Act after furnishing the requisite bonds with bank surety or cash deposit; (c) a notice dated 31-5-1984 was issued to the Respondent along-with M/s. Skefko India Bearing Co Ltd. and Punjab Bearing Traders, alleging, inter alia, (i) the existence of a special relationship between the Respondent and th...
Free Wheels India Limited Vs. Commissioner of Income-tax
Court: Delhi
Decided on: Feb-05-1987
Reported in: [1987]167ITR877(Delhi)
1. The assessed-company manufactures free wheels. By this application under section 256(2) of the Act, the assessed has sought a reference of four questions said to be question of law arising out of the order of the Tribunal disposing of the assessed's appeal before the Tribunal for the assessment year 1978-79. These questions are set out on page 2 of the petition and need not be set out here. 2. The first question of which the petitioner seeks reference arises briefly in the following circumstances : The assessed had imported certain cadmium plates during the accounting year. The Customs Authorities took objection that the assessed had license for the import only of cadmium anodes and not cadmium plates and the goods imported were not authorised to be imported. The goods. were confiscated but the assessed was allowed to redeem the same on payment of a fine Rs. 14,000 under section 125 of the Customs Act. The assessed claimed that this sum of Rs. 14,000 was deductible in the computatio...
Gillanders Arbuthnot and Co. Ltd. Vs. Union of India
Court: Delhi
Decided on: Feb-05-1987
Reported in: 1989(43)ELT418(Del)
B.N. Kirpal, J. 1. The challenge in this writ petition is to the order of the Appellate Collector who has held that the assessable value of the goods manufactured by petitioner No. 2 would be the price at which they are sold by petitioner No. 1. 2. Briefly stated, the facts are that petitioner No. 2 manufactures paints, varnishes, enamels etc. and those goods are sold to petitioner No. 1. The goods are branded with the brand name of petitioner No. 1. 3. In June, 1977 the Excise Authorities asked petitioner No. 2 to intimate to them the price list at which the goods are sold by petitioner No. 1. In reply it was contended that the assessable values had to be one which is charged by petitioner No. 2 from petitioner No. 1 and not which is charged by petitioner No. 1 from its customers. 4. By order dated 24 December, 1977 the Deputy Collector came to the conclusion that petitioner No. 1 must be deemed to be the manufacturer of the goods in question and the price at which the said petitioner...
Bharat Law House Vs. Wadhwa and Co. Pvt. Ltd. and ors.
Court: Delhi
Decided on: Feb-05-1987
Reported in: AIR1988Delhi68; ILR1988Delhi165
Mahesh Chandra, J. (1) By this order I propose to dispose of FA. 7181186 file under Order XXXIX Rule I read with Section 151 of the Code of Civil Procedure, for grant of ad interim injunction restraining the defendants, their agents, servants, dealers, representatives or nominees from printing, binding, publishing, offering for sale or selling, dispatching the 26thedition of Indian Penal Code by Rattanlal and Dhirajlal and to recall back the stocks of the said book sold in Delhi and outside and surrender the same to the plaintiff and also I.A.No. 516187 filed under Order XXXIX Rule 4 read with Section 151 of the Code of Civil Procedure by defendants 1 & 2for vacating 'the ad-interim ex-parte injunction issued on 2 9/12/1986 and the dismissal of application I.A. 7181186.I have heard the learned counsel for the parties and have gone through the file and after giving my considered thought lo the matter before me I have come to the following findings.(2) The facts giving rise to these I.As...
Krishan Behari Rohtagi Vs. Municipal Corporation of Delhi and anr.
Court: Delhi
Decided on: Feb-05-1987
Reported in: 31(1987)DLT308
N.N. Goswamy, J. (1) This revision petition is directed against the order dated 23-10-1980 passed by the Additional Senior Sub-ordinate Judge, Delhi dismissing the appeal of the petitioner against the order whereby he was sentenced to one month's civil imprisonment for violating the injunction order granted by the Court on 14-10-1977. (2) The plaintiff-petitioner had instituted a suit for perpetual injunction restraining the Municipal Corporation from demolishing the structure in dispute. Along with the suit tie also filed an application for ad-interim injunction order. That application came us for hearing before the learned trial Judge on 14-10-1977. The plaintiff made a statement to the following effect: 'THE construction shown in the site plan place on the record is old. I will not carry out any changes in the property through repairs during the pendency of the suit in the portion shown in red in the plan annexed to the plaint.'(3) The learned trial Judge passed the following order ...
Develope Pump Industries Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-04-1987
Reported in: (1987)(12)LC449Tri(Delhi)
1. The revision application filed before the Government of India, on transfer to the Tribunal is being treated as an appeal.2. The appellants are manufacturers of Chromium Plating Sanitary Bath Room Fittings. The value of the goods cleared by them during the years 1 976-77 and 1 977-78 is as under :-1976-77 ... Rs. 31,69,332.181977-78 ... Rs. 30,42,612.281978-79 ... Rs. 24,84,527.63 The appellants were holding L-4 Licence under Tariff Item 68 and were working under the exemption limit of Rs. 15,00,000/- under Notification 89/79-CE, dated 1.3.1979. After 18.6.1977 to 12.4.1979, they did not obtain any Central Excise Licence. Since the appellants had cleared goods from 18.6.1977 to 31.3.1979 without obtaining Central Excise Licence and without payment of Central Excise duty, they were called upon to show cause as to why the Central Excise Duty of Rs. 1,94,053/- should not be demanded from them. In their reply to the show cause notice, the appellants inter alia contended after excluding ...
Suresh Chand Agnihotri and ors. Vs. Collector of Central Excise and
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-04-1987
Reported in: (1987)(12)LC995Tri(Delhi)
1. These two appeals and the cross-objection relate to the same case and as such, they have been taken up for hearing together and are being disposed of by this common order.2. The facts of the case, in brief, are that on 20-11-1978, Officer of Customs Branch, Head Quarters Office of the Central Excise Collect-orate, Kanpur, searched the business premises of Shri Vijay Kumar at 54/5-A, Gola Nayaganj, Kanpur. On search of the premises, the Officers recovered 3 pieces of Gold Rawa of 24 Carrats purity, having marking TPG and M.S. Pure Gold Kanpur and a small piece of 17 Carrats purity along with a Dharam Kanta Parcha from the Gaddi of the ground floor portion of the shop. The recovered gold weighed 295.500 Cms. and was valued at Rs. 26,666/-. The gold was seized under Section 66 of the Gold (Control) Act, 1968 as Shri Vijay Kumar could not furnish any evidence in support of the lawful possession of the same. He, however, denied the ownership of the gold and stated that it might have bee...
Collector of Central Excise Vs. Pioneer Industries
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-04-1987
Reported in: (1987)(29)ELT330TriDel
1. The issue to be decided in this case is whether Central Excise duty was payable on the Sodium Meta Silicate manufactured by the respondents out of duty-paid Sodium Silicate. The Assistant Collector of Central Excise held that duty was leviable on Sodium Meta Silicate as any variety of Sodium Silicate had to pay duty at the appropriate rate at the time of clearance, there being no distinction between any variety of Sodium Silicate, and he confirmed the demand for duty for the periods 1.2.1977 to 31.8.1981 and 1.9.1981 to 28.2.1982, raised on 22.2.1982.2. By the impugned order, the Collector of Central Excise (Appeals) had set aside the order of the Assistant Collector observing, inter alia, as follows : "It has been clarified under Trade Notice No. 200/75 that conversion of one form of Sodium Silicate into another of Sodium Silicate by chemical or physical process would not amount to manufacture. Further, Sodium Silicate and Sodium Meta Silicate are both classifiable under Tariff It...
Rasoi Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-04-1987
Reported in: (1987)(11)LC820Tri(Delhi)
1. The appellants obtained Oxygen Gas as a bye-product in their factory. Compressed Oxygen Gas is chargeable to Central Excise duty under item 14-H of the Tariff. The appellants entered into an agreement with M/s. Rishi Gases (P) Ltd. to sell them compressed Oxygen Gas of 99.5% purity. The sale price for the first year was fixed at 70 paise per cubic metre of the Gas. The appellants sold their entire output of Oxygen Gas to Rishi Gases. Rishi Gases in turn sold the entire Gas to Asiatic Oxygen & Acetylene Co. Ltd. @ Rs. 3.25 per m3. M/s. Asiatic sold the Gas, along with their own production, at prices ranging from Rs. 4.665 to Rs. 5.701 per m3. The lower authorities have held that the price of 70 paise per m3, charged by the appellants from Rishi Gases was not a price at arm's length. The Appellate Collector has further held that the sale to Rishi Gases was only a paper transaction. Both the lower authorities have held that the sale price of Asiatic was the correct assessable valu...
Fram and Co. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-04-1987
Reported in: (1987)(11)LC635Tri(Delhi)
1. Show cause notice was issued to the appellants during April, 1978 alleging that they had cleared aerated waters falling under T.I. 1D without payment of duty from 29-10-1977 to 31-3-1978. There was a demand for payment of Central Excise Duty of Rs. 17,503.58. It was alleged that the appellants had exceeded more than one horsepower and 0.5 horsepower in the manufacture of aerated waters for the purpose of carbonation and washing of bottles. The appellants were disqualified from availing the concession under Notification 293/77, dated 15-9-1977. Under the notification the Government had exempted the aerated waters manufactured in the factory subject to the condition that no power was used and if power was used it was restricted to one H.P. for carbonation and half H.P. for washing of bottles. The appellants are using only one H.P. for carbonation and half H.P. for washing of bottles. The appellants explained to the Asstt. Collector that the classification list filed by them was appro...
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