Delhi Court April 1987 Judgments
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Neela Exports (P) Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-08-1987
Reported in: (1989)(42)ELT261TriDel
1. The two appeals relate to two consignments of Art Paper imported by the appellants M/s. Neela Exports (P) Ltd. They claimed refund of duty paid on the ground that the assessment should have been under Heading 48.01/21(3) instead of heading 48.01/21(1). The said claim was rejected by the Assistant Collector and the same was upheld by the Appellate Collector. The appellants had preferred a Revision Petition to the Central Government, which on transfer, is now before us as Appeal No.39/80. Since two appeals had been disposed of (arising under the two refund claims) by the Appellate Collector under a consolidated order and the revision petition related to both appeals, the appellants were required to file a supplementary appeal and the same is Appeal No.C-1248/87.2. We have heard Shri N.C. Sogani, Consultant for the appellants and Shri Vineet Kumar, SDR for the Department.3. Shri Sogani submits that the facts of these two appeals are exactly the same as the facts in the case of Sunrise...
Collector of C.E. Vs. T.i.S.C.O.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-08-1987
Reported in: (1989)(42)ELT152TriDel
1. The department has come forward with this appeal for setting aside the order of the Appellate Collector of Central Excise, Calcutta dated 8.11.82.2. The dispute is in respect of scraps which, according to the department, are re-rollable and Industrial Scrap while the party contends to the contrary. The Assistant Collector in the Order-in-Original held that the scrap involved are classifiable under Tariff Item 26AA, during the material period. He was of the view that the scraps were "Industrial Re-rollable Scraps" falling under Tariff Item 26AA, in view of the nature and character of the goods.3. The Appellate Collector, on the other hand, was of opinion that the scrap used by physical form and substance capable of being rolled are used for melting. In their appeal, the department, contends that the appellants never contended that these scraps could not be used for production of any other iron and steel products falling under Tariff Item 26AA.4. Sh. H.L. Verma, SDR submitted that th...
Commissioner of Income-tax Vs. Mohan MeakIn Breweries Ltd.
Court: Delhi
Decided on: Apr-08-1987
Reported in: [1988]172ITR436(Delhi)
S. Ranganathan, J.1. The order of the Tribunal clearly gives rise to a question of law. We, thereforee, direct the Tribunal to state a case and refer the following question for the decision of this court : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in admitting the fresh ground of appeal purporting to be an additional ground filed by the assessed claiming deduction of Rs. 2,24,748 in respect of expenses on food, refreshment, etc. ?' 2. The income-tax case is disposed of. There will be no order as to costs. ...
The Traders Bank Ltd. Vs. Avtar Singh
Court: Delhi
Decided on: Apr-08-1987
Reported in: AIR1988Delhi55
N.C. Kochhar, J.(1) Facts giving rise to this application under Order 9 Rule 13 read with section 151 Civil Procedure Code the Code are as under : The Traders Bank Ltd. (the plaintiff) had filed a suit on 16th September 1982 for recovery of Rs. 1,11,085.00 against the applicant/defendant. It was alleged that the defendant had taken over draft facility and the above said amount was due to the plaintiff from the defendant on the date of the filing of the suit which the defendant failed to pay inspire of demands and notices. (2) Notice of the suit was issued to the applicant defendant for 12th November, 1982. The notice was duly served and on 12th November, 1982 Shri Amarjit Singh, advocate appeared on behalf of the defendant before the Deputy Registrar and sought six week's time for filing the written statement and as such the case was adjourned to 14th January, 1983. On 14th January, 1983, the learned counsel for the defendant sought four weeks' further time for filing the written state...
Mangtu Ram Vs. Union of India and ors.
Court: Delhi
Decided on: Apr-08-1987
Reported in: 1988CriLJ1133; 32(1987)DLT56
M.K. Chawla, J.(1) On 19.5.1982, the S.H.O. of Police Station Sadar Bazar, Delhi recommended the name of the petitioner for opening of the history sheet on the averments that the suspect Mangtu Ram was arrested in case Fir No. 205 dated 26.6.1976 of Police Station Najafgarh, Delhi, for having found in possession of the entire stock of aluminium wire stolen by Banwari Lal wire cutting gang. After sometime in case Fir No. 130 dated 14.3.1981, of Police Station Sonepat, arrested the accused for the commission of theft of car radiators. In the opinion of the Sho, Mangtu Ram is in the habit of purchasing stolen goods and this fact has also been confirmed by a secret enquiry from the people of the area. He suggested that history sheet of the suspect be prepared and a surveillance be kept on his activities. His recommendation was approved to the extent that the history sheet of the suspect be prepared and kept on bundle 'A' by the order of the D.C.P. dated 22.5.1982. (2) This very order is un...
Shri H.C. Rai Choudhury Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-06-1987
Reported in: (1989)(43)ELT96TriDel
1. Shri H.C. Rai Choudhury has filed an appeal being aggrieved from order in appeal No. S-49-31/84VL dated 19.7.84 passed by the Collector of Customs (Appeals) Bombay.2. Briefly the facts of the case are that the appellant had imported one Mazda 323 DX (Familia) 1983 model 1300 cc valued at Rs. 44616/- i.e. 'V. of car 41752' - + R/C 2864/-) ex. S.S. Lovceen vide Bill of Entry No. 1118/208; and had claimed its clearance under CCP No.3067943/18-1-83. The appellant had claimed that the value of the same at US $ 3638 as indicated in the invoice dated 24.1.83 and in this invoice value had been confirmed by M/s. Sumitomo Corpn., Japan who are the sole selling agent of Mazda Cars. The Assistant Collector had computed the assessable value on the basis of the price list effective for October 83 furnished by M/s. Byford Ltd, Delhi. The appellant had contended that the said price list was not applicable as the car was imported in the month of September 1983 and the declared value had to be accep...
Ashoka Machine Tools Mfg. Co. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-06-1987
Reported in: (1989)(43)ELT738TriDel
1. This is an appeal against Order dated 17-11-1982 passed by the Collector of Central Excise (Appeals), Bombay. The Collector upheld the appellant's contention that the goods in issue (save 3 articles) did not fall under Item No. 52 of the Central Excise Tariff Schedule (CET) ["Bolts, nuts and screws"] but under Item 68, the residuary entry. The goods whose classification is in dispute before us, therefore, are only: 2. The appellants did not appear in person, having written to the Registry to say that the appeal might be disposed of on the basis of the record. We have, therefore, heard Shri Vineet Kumar, Senior Departmental Representative and perused the record.3. The appellants are engaged in the manufacture of machines and machine tools. The three articles in issue before us are claimed to be parts of lathe machines on the- basis that their main function is not only of fastening or joining two or more parts "but have their different use". What their "different" or presumably main ...
Kutty Flush Door and Furniture Co. Vs. Collr. of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-06-1987
Reported in: (1989)(43)ELT736TriDel
1. The issue for determination in the present matter is the classification under the Import Customs Tariff Schedule, 1975 of "Master Boards" imported by the appellant.2. The goods are described thus in the manufacturer's literature on the product: "Master board has a laminar structure and consists of a calcium silicate matrix reinforced with cellulose. It does not contain asbestos or any other inorganic, mineral or man-made fibre. The board is cured in a high pressure steam autoclave which causes an irreversible chemical change, thus providing high dimensional and chemical stability accompanied by low alkalinity." The goods are in the form of sheets and are meant for manufacture of fire check doors whose function is to contain fires in buildings or portions thereof for a specified time.3. The Assistant Collector classified the goods under Item No.68.01/16(1) of the Tariff Schedule. He relied on the Explanatory Notes under Heading No. 68.12 of the Customs Cooperation Counsel Nomenclatu...
Amrik Singh Vs. Commissioner of Police
Court: Delhi
Decided on: Apr-06-1987
Reported in: 1987(13)DRJ206
M.K. Chawla, J.(1) The petitioner has challenged the correctness of the proposal of the S.H.O. Police Station Rajinder Nagar and confirmed by the Deputy Commissioner of Police, South District, to open the history sheet and to enter his name in the Police Surveillance Register. He also seeks the issuance of a writ, order or direction requiring the respondents, to remove the entries from the said registers and closure of the history sheet.(2) The respondents in their counter have justified the action by alleging that the petitioner is a desperate character of the area. After migration from Pakistan in 1947 he started his criminal activities in the year 1962. Since then, he has been involved in 15 criminal cases. The S.H.O. of Police Station Parliament Street suggested the opening of the history sheet and sent a copy of the same to the Police Station Rajinder Nagar where the petitioner was residing. Keeping in view his long standing record the S.H.O. Police Station Rajinder Nagar made a p...
Partap Singh Vs. Lt. Governor Etc.
Court: Delhi
Decided on: Apr-06-1987
Reported in: 1987RLR327
Jagdish Chandra, J.(1) This is a review pn. by petitioner Partap Singh seeking the review of the order dated 30.1.1987 whereby the C.W.P. No. 1962 of 1986 filed by him had been dismissed.(2) The petitioner had sought the issuance of a writ of mandamus against the decision of the respondents to demolish his property which was situated in Kharsa No. 292/2 of village Nangloi Sayad. The petitioner had unauthorisely constructed five shops without obtaining any permission from the Delhi Development Authority (in short the DDA) and the petitioner had not got approved building plans from the Competent Authority for raising those constructions. Notice was issued to the respondents to show-cause why the writ petition be not admitted. Appearance was put in on behalf of the respondents in response to the notice to show-cause. Parties were directed to maintain the status quo vide order dated 30.9.1986 as of that day. Counter- affidavit was filed in the writ petition by the Dda whereby the construct...
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