Delhi Court March 1987 Judgments
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Corrugated Board India (P) Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-06-1987
Reported in: (1989)(42)ELT251TriDel
1. The question for decision in this appeal is the legality or correctness of demand of Central Excise duty amounting to Rs, 8903.95 for the period 20-4-1978 to 26-8-1978 demanded by the Superintendent of Central Excise, Range-III, Faridabad by show cause notice dated 15-12-1980 and confirmed by the Assistant Collector of Central Excise, Division-II, Faridabad by his Order-in-Original dated 14-8-1981 and in appeal by the Collector (Appeals) Central Excise, New Delhi by his order dated 23-7-1983.2. The appellants had availed of benefit of concession under Exemption Notification 46/71, dated 24-4-1971 as amended by 14/78, dated 24-1-1978 in respect of corrugated board manufactured out of Kraft Paper falling under Item 17(2) of CET. The concession under the notification as to rate of duty was inter alia conditional on Kraft Paper having paid duty at the rate of 37.5% ad valorem. It appears that the manufacturer from whom the appellants obtained input paper had availed of incentive grante...
R.K. Sawhney, Executor of the Estate of Late R.B. Nathu Ram Vs. Commis ...
Court: Delhi
Decided on: Mar-06-1987
Reported in: ILR1987Delhi1
Ranganathan, J.1. An assessment order was made on March 28, 1974, in respect of the income earned by Shri Nathu Ram during the previous year relevant to the assessment year 1971-72. The assessed had filed a return on February 1, 1972, but passed away on July 20, 1972. The assessment was challenged in appeal by the legal representatives before the completion of the assessment. The Appellate Assistant Commissioner accepted this plea but, instead of annulling this assessment order, as contended for by the assessed, sent the matter back to the Income-tax Officer to complete the assessment fresh after giving the legal representative due notice. The assessed preferred a further appeal to the Tribunal but with no success. The Tribunal held that the completion of the assessment without prior notice to the legal representatives was merely an irregularity and that this could be cured by setting aside the assessment directing a fresh assessment in accordance with the law after proper notice. An o...
Virender Gupta Vs. Nitender Gupta and ors.
Court: Delhi
Decided on: Mar-06-1987
Reported in: 31(1987)DLT406
R.N. Aggarwal, J.(1) This unfortunate litigation is between three brothers, namely, Shri Virender Gupta, Shri Robinder Gupta and Shri Nitender Gupta sons of late Shri T.N. Gupta, a resident of Delhi. They have a sister, named Smt.Meena Sen Gupta, but she is out of the dispute since she has been paid her share in the estate of the father in accordance with the wishes of late Shri Gupta and also in terms of the alleged family settlement dated 14th September 1982. (2) Shri T.N. Gupta died at Delhi on 6th September 1982. Shri Nitender Gupta filed a petition under section 276 read with sections 224, 229, 248 and 278 of the Indian Succession Act for the grant of probate/letters of administration with the will annexed thereto in respect of the estate of late Shri T. N. Gupta. The petition was contested by the other two brothers, namely, Robinder Gupta and Virender Gupta and also by the sister. They pleaded that subsequent to the will there was a family settlement and the property should be di...
Balbir Singh Vs. Pehlad
Court: Delhi
Decided on: Mar-06-1987
Reported in: AIR1988Delhi312; 1987(12)DRJ332
Leila Seth, J. (1) This civil revision is directed against the order passed by Mr. R.L. Chugh, Senior Sub-Judge, Delhi on 17/12/1984. (2) The facts are briefly set out. The respondent Pt. Pehiad and his brother, Mr. Narain Singh were co-bhumidars of 22 bighas 8 bids was of land in village Holambi Khurd. On 15/9/1984, Mr. Narain Singh is alleged to have sold his half share consisting of 11 bighas 4 bids was to Mr. Balbir Singh, the petitioner, by a registered sale deed. The sale-deed indicates that the consideration of Rs. 20,000.00 'had been received previously from the vendee, and nothing remain due out of the sale price'. In the sale deed the khasra numbers of the entire land of 22 bighas 8 bids was are mentioned. Though no specific khasra numbers are mentioned, it is asserted therein that Mr. Narain Singh is 'the exclusive owner and in absolute possession and Bhumidar of Agricultural land measuring 11 bighas 4 bids was out of land measuring 22 bighas 8 biswas' and 'possession of the...
R. K. Sawhney, Executor of the Estate of Late R. B. Nathu Ram Vs. Comm ...
Court: Delhi
Decided on: Mar-06-1987
Reported in: (1987)63CTR(Del)45; [1987]166ITR128(Delhi); [1987]32TAXMAN546(Delhi)
RANGANATHAN J. - An assessment order was made on March 28, 1974, in respect of the income earned by Shri Nathu Ram during the previous year relevant to the assessment year 1971-72. The assessed had filed a return on February 1, 1972, but passed away on July 20, 1972. The assessment was challenged in appeal by the legal representatives before the completion of the assessment. The Appellate Assistant Commissioner accepted this plea but, instead of annulling this assessment order, as contended for by the assessed, sent the matter back to the Income-tax Officer to complete the assessment fresh after giving the legal representative due notice. The assessed preferred a further appeal to the Tribunal but with no success. The Tribunal held that the completion of the assessment without prior notice to the legal representatives was merely an irregularity and that this could be cured by setting aside the assessment directing a fresh assessment in accordance with the law after proper notice. An ob...
WavIn India Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-05-1987
Reported in: (1987)(11)LC652Tri(Delhi)
1. The question for decision in this appeal is classification of the appellants product plastic articles between the period 1.3.1982 to 11.5.1982 consequent to introduction of Finance Bill 1982 in the Parliament on 28.2.1982 - whether the products continued to fall between this period under item 15A(2) as was the position earlier or stood transferred consequent on the introduction of Finance Bill to T.I. 68. Allied question would be eligibility of the appellants to benefit of exemption notification 149/82-CE, dated 22.4.1982 which was available in respect of goods falling under T.I. 15A(2) only.2. The lower authorities on the strength of declaration made under the Provisional Collection Taxes Act, 1931 in respect of Finance Bill, 1982 held that the appellants product moulded plastic articles would fall under Tariff Item 68 between this period and not Tariff Item 15A(2) as claimed by the appellants.3. Shri Chimurkar, learned advocate for the appellants in support of the appellants clai...
J.K. Synthetics Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-05-1987
Reported in: (1987)(13)ECC102
1. This is an appeal against, the order of the Additional Collector of Central Excise, Meerut. Brief facts of the case are that on a surprise check by the Central Excise Officers of the appellants' factory, they found that three items, namely, M.T. filter and surge tanks of two varieties had not been accounted for in the RG-1 Register. The lower authority has held that these three items were in a finished form and therefore, required to be entered in the RG-1 Register. The goods had been ordered for by the appellant's sister concern and were required to be made to the specifications and the drawings furnished by the said sister concern. The learned advocate for the appellant has pleaded that the goods were not yet in the finished form and have made the following plea in respect of the items seized: M.T. Filter.--It has been explained by the advocate that the M.T. filter comprises of two shells and the wire mesh is required to be welded on to the inner shell for the purpose of nitratio...
Sarada Industries Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-05-1987
Reported in: (1989)(41)ELT560TriDel
1. When the matter was called, no one was present on behalf of the appellants. In their letter dated 5-2-1987 they referred to the judgment dated 29-11-1979 of the Hon'ble Madras High Court in their own cases in Writ Petition Nos. 2631, 2632 and 3464 of 1977. They added that the Department had gone in appeal to the Division Bench of the High Court and the appeal was pending. They requested that the matter might be either decided on merit on the lines of the Madras High Court judgment or deferred till the Division Bench delivered its judgment.2. This appeal pertains to 1981. We have no information as to when the Division Bench would dispose of the appeal. Accordingly, we proceeded to hear the appeal.3. The goods in question are Thread Roll Dies made to order, for use in a Japanese Thread Rolling Machine in the factory of the appellants. The goods were assessed under Heading No. 82.05 of the First Schedule to the Customs Tariff Act, 1975, on the ground that they were interchangeable han...
Herschel Rubber (Pvt.) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-05-1987
Reported in: (1987)(12)LC148Tri(Delhi)
1. The facts, in so far material, in this Revision Application, transferred to the Tribunal and heard as if it were an appeal, pursuant to Section 35(F) of the Central Excises and Salt Act, 1944 (hereinafter the Act for short) are - (a) the appellant, a manufacturer of rubber goods, including ply Rubber Hoses, entered into an agreement with M/s. Goodyear for manufacture and supply of the aforesaid hoses. That agreement, inter alia, provided for, - (i) technical assistance by M/s. Goodyear, free of cost, to enable manufacture in accordance with their specifications, as well as, advance of money for the procurement of raw material, (iii) affixture of the brand name of M/s. Goodyear on the goods manufactured and supplied to M/s. Goodyear, (iv) undertaking not to sell any of the goods affixed with the brand name of M/s. Goodyear to any other than M/s. Goodyear, (v) fixation of price - F.O.R. Calcutta/Howrah/Shalimar -inclusive of packing but exclusive of excise duty, and other statutory l...
Om Parklash Vs. the Assistant Commissioner of Police, Police Station S ...
Court: Delhi
Decided on: Mar-05-1987
Reported in: 1987(2)Crimes87; 32(1987)DLT94
Malik Sharief-ud-Din, J.(1) The petitioner is aggrieved of a history sheet opened against him by police station Seelampur on 5-4-1982. (2) The case of the petitioner is that because of this history sheet, which according to him, has been opened at the behest of one Gaje Singh, a Congress (1) worker, he is being continuously harassed by the police and, very often he is being involved in useless prosecutions and is tortured into submission. There are a large number of allegations made by him but it is not possible to go into those details and conduct an inquiry in respect of such matters in this writ petition. This, in fact, was observed by the Division Bench also when the petition was admitted 'restricted to the question of justification for opening of the history sheet. The petitioner has given a list of seven cases in which he was made to face the prosecution and has also stated that there were two other cases against him in which he has been acquitted. (3) It is apparently these case...
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