Delhi Court February 1987 Judgments
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Basant Industries and anr. Vs. Collector of Customs and anr.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-03-1987
Reported in: (1987)(12)LC84Tri(Delhi)
1. These are two appeals filed against the order in adjudication of the Additional Collector of Customs, Bombay dated 16-4-1985, by which he, while directing (i) assessment of the goods in question (Tarn Brand Bearings No. 7511 of Chinese origin) at U.S. $ 2.20 per piece C.I.F., (ii) confiscation of the goods subject to redemption on payment of a fine of Rs. 3,33,000/-, additionally .levied a penalty of Rs. 1000/- on M/s Basant Industries.2. While M/s Basant Industries appeal (Appeal No. 1442/85-A) against the aforesaid order in regard to the determination of assessable value as well as the confiscation, determination of the quantum of fine for redemption and levy of penalty, the Revenue's appeal (No. 912/86-A) is for enhancement of the penalty in the facts and circumstances of the case.3. The facts, in so far material, are substantially the same as in Appeal No. C/144/85-A decided in our order No. 509/85-A dated 18-7-1985, (now stated to be the subject matter of an appeal by the asse...
Lakhan Vs. State
Court: Delhi
Decided on: Feb-03-1987
Reported in: 31(1987)DLT215
Malik Sharief-ud-din, J.(1) The appellant was convicted under secti(2) The charge against the appellant is that on 19th October 1984 at about I Pm he took the minor daughter of Smt.Asha, namely, Kavita, aged about 5 years to his room and after bolting the same from inside attempted to rape her. (3) The information that Kavita has been removed by the appellant to this room was given to Smt. Asha, mother of the victim, by Smt. Ram Wati Asha's maternal aunt. The appellant, in fact. was living in one of the rooms of the same building in which the prosecutrix and her mother were residing. Consequent to the information given to the mother of the victim by Smt. Ram Wati, both of them rushed to the room of the appellant which they found bolted from inside. They knocked at the door and when the door was opened by the appellant, they found Kavita weeping They also noticed semen stains on the under-wear of Kavita and also found redness on her private part. Kavita allegedly informed her mother tha...
Municipal Corporation of Delhi Vs. Asha Gupta and ors.
Court: Delhi
Decided on: Feb-03-1987
Reported in: 1987(12)DRJ262
B.N. Kirpal, J. (1) The challenge in this petition is to the order of the Additional District Judge, Delhi who had allowed the appeal filed by the respondents-owners challenging the fixation of rateable value of the house owned by them. (2) Respondents I and 2 are owners of house No. 65/1, New Rohtak Road, New Delhi. According to the said respondents they had purchased the said plot by virtue of a sale deed dated 17/11/1976. Construction of a house on the said plot was commenced in the year 1978 and the same was completed in September, 1978. A part of the house was given on rent to State Bank of India and in the rest of the house the said owners resided. (3) The case of the petitioner is that with effect from 1st September, J978 rateable value of the said house was determined at Rs. 1,12,130.00. This rateable value was not objected to. Subsequently public notice was issued for the year 1984-85 and the said rateable value was maintained despite objections having been filed by the respon...
Dena Bank and ors. Vs. Delhi Development Authority
Court: Delhi
Decided on: Feb-03-1987
Reported in: 31(1987)DLT325
M.K. Chawla, J.(1) On the complaint of the Delhi Development Authority u/s. 29(2) read with Section 14 of the Delhi Development Act, accused no. 1 Dena Bank and accused no. 2 Shri C.V. Garg, the Branch Manager were prosecuted, convicted and sentenced to pay a fine of Rs. 1500.00 each by the order of Shri J.P. Sharma, Metropolitan Magistrate, Delhi, dated 7-7-1980. By the same order, in case of default of accused no. 2, he was further directed to undergo S.I. for three months and on default of payment of fine by accused no. I, warrants of attachment were directed to be issued against it. In appeal. the order of the Metropolitan Magistrate was maintained by Shri P.S. Sharma, Addl. Sessions Judge, Delhi, on 7-2-83. (2) In the present revision petition, the petitioners have not only challenged the correctness of the findings of the courts below but have also made a grievance of the dismissal of their application for adducing additional evidence, by the appellate court. (3) The first and th...
Himadri Electrical (Pvt.) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-02-1987
Reported in: (1987)(12)LC62Tri(Delhi)
1. The appellants M/s. Himadri Electrical (Pvt.) Ltd. are manufacturers of electric fans. They obtain from the market duty paid electric stampings and laminations (falling under TI 28-A GET) which they use in the manufacture of rotors and stators (falling under TI 30 GET) which rotors and stators are used as component parts in the manufacture of electric fans and regulators falling under TI-33 GET. When such rotors and stators are captively consumed in the manufacture of electric fans as aforesaid the whole of the duty payable on such rotors and stators are exempt under notification No. 28/69-CE., dated 1-3-1969. Under notification No. 95/79-CE., dated 1-3-1979 the duty paid on the electric stampings and laminations is entitled to be set off on the duty payable on the rotors and stators. The appellants did not want to avail of the exemption under notification No. 28/69-CE and were willing to pay duty on the rotors and stators. The Assistant Collector Central Excise Calcutta VII Divisi...
Swan Mills Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-02-1987
Reported in: (1988)LC90Tri(Delhi)
1. This appeal was originally filed before the Central Government as a revision application, which stood transferred to this Tribunal under Section 35P(2) of the Central Excises and Salt Act, 1944 for disposal as an appeal.2. When this matter was called, none appeared for the appellants. Smt.Dolly Saxena, learned SDR appeared for the respondent. The appellants, however, sent a letter dated 21-11-1986 requesting for disposal of the appeal on merits in their absence on the basis of their written submissions. We, therefore, asked Smt. Saxena to argue the matter for the respondent. We heard her arguments.3. The issue involved in this appeal is whether central excise duty was leviable on the yarn content of small cut pieces of cotton fabrics commonly known as "Chindies" at the highest rate under Rule 49A of the Central Excise Rules, 1944 read with Notification No. 131/77-C.E., dated 18-6-1977. The appellants contended that the cut pieces of cotton fabrics arose as incidental or accidental ...
Collector of Central Excise Vs. Weikfield Products Co. (India)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-02-1987
Reported in: (1989)(22)ECC260
1. The point of dispute in this appeal is whether the cost of the outer carton packing should be included in the assessable value of the respondents' products or not. The facts, in brief, are that the respondents manufactured prepared or preserved food and confectionery.These products are first packed in a cellophane small bag or pouch which is placed inside a unit carton. A number of such unit cartons are then packed in a bigger outer carton made of corrugated board. There is no dispute that the products manufactured and cleared by the respondents are invariably sold in outer carton packing. The period of the dispute is from 25.3.1982 to 31.10.1982. The Assistant Collector first approved price lists without including the value of the outer carton. Later, he issued a Show Cause Notice on 22.1.1983 demanding duty for the aforesaid period on the basis that cost of the outer cartons ought to have been included in the assessable value. On adjudication, he confirmed this basis but restrict...
General Rice Machinery Stores Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-02-1987
Reported in: (1987)(29)ELT336TriDel
1. The captioned appeal was originally filed as a Revision Application before the Central Government against order-in-appeal mentioned above.On the setting up of this Tribunal, the Revision Application was transferred to it in terms of Section 131B of the Customs Act, 1962, to be disposed of as if it were an appeal filed before the Tribunal.2. Briefly stated, the facts necessary and relevant for the disposal of this appeal are that the appellants imported a consignment of Gauge Glasses which were assessed to duty by the customs authorities under heading No 90.24(1) of the First Schedule to the Customs Tariff Act, 1975. Later on, the Assistant Collector, after issue of a show cause notice and holding adjudication proceedings held that the correct classification was under heading No. 70.21 of the said Schedule read with Item No. 23A of the Central Excise Tariff Schedule and ordered the appellants to pay the resultant differential duty. The appeal against this order was dismissed by the ...
Hindustan Lever Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-02-1987
Reported in: (1987)(11)LC422Tri(Delhi)
1. Section 4(4)(d)(i) of the Central Excises and Salt Act, 1944 requires that where the goods are delivered at the time of removal in a packed condition, their value shall include the cost of such packing except the cost of packing which is of a durable nature and is returnable by the buyer to the assessee. The appellants cleared refined industrial white glycerine from their factory. The goods were packed in G.I. drums belonging to the customers. The lower authority accepted that the drums were a durable packing but held that they were not returnable since they belonged to the customers and hence were not to be returned to the assessee. The appellants were thus required to pay central excise duty on the value of the goods inclusive of the cost of packing (drums). This is the only point of grievance in the appeal.2. We have heard both sides. We find that on the question of returnability of durable containers belonging to customers, judgment of the Division Bench of the Karnataka High C...
Lakshmi Traders Delhi and Another Vs. Union of India Others
Court: Delhi
Decided on: Feb-02-1987
Reported in: AIR1987Delhi200
B.N. Kirpal, J.1. The challenge in this petition is to the decision of the respondents who have not extended the validity of an import license which was held by the Petitioner. 2. On the basis of the exports which had been made, M/s. Ciba Geigy of India Limited had been even a replenishment license dated 10th September, 1980 for a sum of Rs. 14,66,325. On the basis of this license a number of items mentioned therein could be imported. One of the items which could be imported, by virtue of the said license, was Oxy Tetracyclene. 3. The aforesaid replenishment license is easily transferable. The petitioner herein, according to the averments made in the writ petition, had purchased the said license. 4. On the basis of the said license, on 5th May, 1981, the petitioner opened a letter of credit for the import of Oxy Tetracyclene of the value of Rs. 14,43,124. The foreign suppliers shipped two consignments under the said letter of credit, one of which was cleared by the Customs authorities....
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