Delhi Court May 1987 Judgments
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Collector of C. Ex. Vs. Sitapur Plywood Mfg. Co.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-26-1987
Reported in: (1989)(41)ELT547TriDel
1. The captioned appeal which was originally a Review Petition before the Central Government and stands statutorily transferred to this Tribunal for disposal according to law, is directed against the Order-in Appeal No. 1231-CE/79 passed by the Appellate Collector of Central Excise, New Delhi and issued on 8.11.1979.2. The respondents, M/s. Sitapur Plywood Mfg. Co., Sitapur, were issued Show Cause Notice to show cause as to why a penalty be not imposed upon them for violation of Rule 173C(2A) read with Rule 173-Q of Central Excise Rules, 1944 and Section 9 of the Central Excises and Salt Act, 1944, and why the duty short paid by them on all such goods which were supplied to their agents/distributors with effect from 5-7-1976 up to date be not recovered under Rule 10 of the said Rules, on the allegation that they have obtained approval on 5-7-1976 on the price list dated 5-3-1976 and 7-5-1976, and on subsequent price lists, on furnishing a false, misleading and erroneous declarations v...
Commissioner of Income-tax Vs. Angoori Devi Sher Singh
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: May-26-1987
Reported in: (1987)22ITD35(Delhi)
1. The Commissioner of Income-tax, Delhi-VI, New Delhi requires the Tribunal to state a case and refer the following questions of law as arising out of the Tribunal's order dated 19-3-1986 :-- 1. Whether, on the facts and in the circumstances of the case, the ITAT was justified in exempting the income of the assessee-society under Section 10(22) of the Act when no educational institution for educational purposes was in existence 2. Whether, on the facts and in the circumstances of the case, the ITAT was justified in restoring the matter back to the ITO to examine the allowability of accumulation under Section 11(2) of the Act when the Tribunal itself held the income of the assessee to be exempt under Section 10(22) 2. The first objection taken by the department before the Tribunal for this assessment year was as under :-- On facts and in the circumstances of the case as well as in law the AAC erred in directing the ITO to compute the income of the assessee-trust in accordance with ord...
Competent Motors and anr. Vs. Maruti Udyog Ltd. and anr.
Court: Delhi
Decided on: May-26-1987
Reported in: 1987(2)ARBLR53(Delhi); 32(1987)DLT344
C.L .Chaudhry, J.(1) By this petition under Section 20 of the Arbitration Act the petitioners seek direction to respondent No. 1 for filing the arbitration agreement and for reference of the disputes in terms of the arbitration clause The petition proceeds on the allegations that petitioner No. 1 Messrs Competent Motors is a registered partnership firm of which Shri Narender Anand petitioner No. 2, is a registers partner. Petitioner No. 2 has filed the present petition on behalf of petitioner No.1 as its partner. Respondent No I is Maruti Udyog Ltd. and Shri Raj Chopra is respondent No. 2 in this suit. It is alleged that petitioner No. 2 and respondent No. 2 have been carrying on business under the name and style of Competent Builders by virtue of partnership deed dated 20/02/1978. A dealership agreement dated 1/09/1983 was entered into between respondent No. 1 Maruti UdyogLtd. on the one side and the petitioners and respondent No. 2 on the otherside' by which the petitioner No. 1 was ...
Maharaj Singh Vs. State
Court: Delhi
Decided on: May-26-1987
Reported in: 1987(13)DRJ275
M.K. Chawla, J.(1) On 9-10-1982 at about 7.45 P.M. at Wz 15/IM, Navyug Block, Vishnu Garden, within the jurisdiction of Police Station Tilak Nagar, the present petitioner was found in possession of one country-made pistol .380 and nine .380 live cartridges without any permit or license. He was arrested and challaned under Section 25 of the Arms Act, 1959. The trial terminated in his conviction and sentence of one year R.I. and a fine of Rs. 500. In default of payment of fine, he was further directed to undergo R.I. for two months.(2) The accused did not press the appeal and accepted the verdict of conviction, but prayed for the reduction of sentence before the Additional Sessions Judge, Delhi. Keeping in view the unblemished past of the petitioner, the sentence was reduced from one year to 9 months R.I. The order regarding fine was, however, maintained.(3) The revision petition was admitted by G.R. Luthra, J. on 13-9-85 on the point of sentence only. Later on, the report of the Probati...
Collector of Central Excise and Vs. Allied Computers and ors.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-25-1987
Reported in: (1987)(13)ECC87
1. After having heard the above two appeals, the two learned Members constituting the Special Bench B1 differed on the following point :- "Whether the subject machine is classifiable under TI 33DD(sic) or TI 68 of the First Schedule of the Central Excises and Salt Act?" The case was accordingly referred to the President in terms of the proviso to Section 129C(5), Customs Act, 1962j' as applicable to Central Excise. The matters were heard on 30-4-1987.2. Although the question as framed refers to TI 33D, the reference is obviously to TI 33DD; and the hearing was on this basis. The article in question will for convenience be referred to as "the Trainer". Further, since there are 2 appeals, in which M/s. Allied Computers are respectively respondent and appellant, the 2 parties are referred to for convenience as "the manufacturer" and "the Department".3. On behalf of the Department, Shri H.L. Verma, SDR, submitted that the appropriate tariff item was No. 33DD. He pointed out that this item...
Malleable Iron and Steel Castings Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-25-1987
Reported in: (1987)(12)LC823Tri(Delhi)
1. The appellants have preferred this appeal against the order of the Collector of Central Excise (Appeals), Bombay dated 2nd March, 1983.2. The appellants have two factories--one at Kurla Andheri and the other at Lower Parel. In the Kurla Andheri factory, they are manufacturing iron castings and raw steel shots. There is no machine shop at Kurla Andheri factory and the appellants are not carrying out any machining process at that factory. These castings which were classi6ed under TI 25 were exempt from duty under Notification 74/62 dated 24.4.1962. The steel shots were classified under TI 26AA(v) and the classification was confirmed under the Trade Notice issued by the Bombay Collectorate. However, the classification of shots was changed to TI 68 w.e.f. 1.1.1982. The duty in respect of this item for the period 7.7.1980 to 31.10:1980 is pending appeal.3. In their Lower Parel factory, the appellants are manufacturing Iron Castings and are supplying the castings without any machining. B...
Jean Sala Vs. Union of India and Others
Court: Delhi
Decided on: May-25-1987
Reported in: 1988CriLJ1640; 1987(2)Crimes616; 1987(13)DRJ197
ORDER1. The petitioner Shri M. R. Jean Sala is a French national. He came to New Delhi from Kathmandu on 21-6-86. During his stay in India, he mostly remained in Srinagar, Kashmir. From there, he is alleged to have dispatched a consignment of 38 packages said to contain paper Machie boxes of different shapes and sizes to Calcutta for export by sea to Rotterdam Holland. The said consignment was purchased from one M/s. M. S. Doona & Sons, Srinagar for a total consideration of Rs. 64,700/-. 2. On 7-8-86, the petitioner went to Calcutta for the purpose of supervising and finalising the export of the said 38 packages. On 21-8-86, the shipping bill was presented to the Calcutta Customs for examination by the Customs House Clearing Agent M/s. Jeena & Company, Calcutta. During examination of the said consignment the Customs Officers selected two packages out of 38 for examination. On closer examination, it was observed that the bottoms of the paper Machie boxes were unusually heavier. On break...
Sh. Parammal Siddik Vs. Union of India and Others
Court: Delhi
Decided on: May-25-1987
Reported in: 1987(13)DRJ213
ORDER1. On 12-8-85, one Shri Abdul Azeez, holder of an Indian passport arrived at Trivendrum Airport from Dubai by Air India flight. He was found carrying Indian currency of Rs. 1100/-, one gold biscuit bit of the value of Rs. 2915/- and 20 gold biscuits with foreign markings of 10 tolas each, of the value of Rs. 2,93,866/-. During the course of interrogation, Shri Azeez named, besides other persons, the present petitioner who was to receive a part of the consignment. On the next day, the residence of the present petitioner was searched as a result of which one telegram dt. 23-11-84 addressed to Mr. Azeez was recovered. On interrogation the petitioner admitted, his involvement in the smuggling of gold. On the basis of the material concerning this case, the petitioner was taken into custody. He was produced before the Court of Chief Judicial Magistrate, (Economic Offences), Ernakulam on 16-8-85 and remanded to judicial custody. Sometime later, he was granted bail on the condition that h...
S.N. Purandara Vs. Union of India and ors.
Court: Delhi
Decided on: May-25-1987
Reported in: 32(1987)DLT264; ILR1987Delhi427
Jagdish Chandra, J.(1) This is a criminal writ petition filed by the petitioner Maj. S. N. Purandara seeking the quashing of the impugned order dated 13-3-1987 issued by respondent no. 3 the Commanding Officer, Southern Command. Mobile Signal Regiment convening General Courts-Martial as also for an order/direction in the nature of declaration declaring Sections 52(g), 63, 124 and 125 of the Army Act. 1950, as amended by Act 19 of 1955 (for short the Act) as ultra virus of the Constitution of India.(2) Notice to show-cause was issued to the respondents on the limited question whether the General Court-Martial had been convened by an authority duly empowered to convene The respondents put up appearance in pursuance to the show cause notice and filed counter-affidavit deposed to by Lt. Col. P. S. Rathee D.A.A.G. (Legal) H. Ors. 61 (Independent) Sub Area do 56-A.P.O. Subsequently, the learned counsel for the respondents was allowed to file a supplementary affidavit to the effect that Brig....
Sh. Parammal Siddik Vs. Union of India (Uoi) and ors.
Court: Delhi
Decided on: May-25-1987
Reported in: 1988CriLJ1139
ORDERM.K. Chawla, J.1. On 12-8-85, one Shri Abdul Azeez, holder of an Indian passport arrived at Trivendrum Airport from Dubai by Air India flight. He was found carrying Indian currency of Rs. 1100/-, one gold biscuit bit of the value of Rs. 2915/- and 20 gold biscuits with foreign markings of 10 tolas each, of the value of Rs. 2,93,866/-. During the course of interrogation, Shri Azeez named, besides other persons, the present petitioner who was to receive a part of the Consignment. On the next day, the residence of the present petitioner was searched as a result of which one telegram dt. 23-11-84 addressed to Mr. Azeez was recovered. On interrogation the petitioner admitted, his involvement in the smuggling of gold. On the basis of the material concerning this case, the petitioner was taken into custody. He was produced before the Court of Chief Judicial Magistrate, (Economic ' Offences), Ernakulam on 16-8-85 and remanded to judicial custody. Sometime later, he was granted bail on the...
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