Delhi Court May 1987 Judgments
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South India Sugars Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-14-1987
Reported in: (1987)(13)ECC201
1. This is a revision application filed before the Government of India against the orders of the Appellate Collector of Central Excise, Madras. On the setting up of this Tribunal it is transferred here and is being treated as an appeal before us.2. Briefly the facts of the case are that the appellants claimed incentive rebate for excess production achieved by them during the various sugar seasons from 1971-72 to 1974-75 under different notifications. The rebate claims were sanctioned and the manufacturer was allowed to take credit of the rebate allowed in the personal ledger account. Later on, it transpired that the rebate had been allowed on excess production which included certain quantities of brown sugar and damaged sugar containing more than 90% sugar content which was later re-processed by the appellants company. In the course of such reprocessing there were certain losses of sugar obtained. The Department, therefore, issued show cause notices to the appellants asking them as to...
Collector of Central Excise Vs. I.P.C. Engineers (P) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-14-1987
Reported in: (1987)(13)LC925Tri(Delhi)
1. This application has been filed under Sub-section (2) of Section 35C of the Central Excises and Salt Act, 1944 alleging that there are certain mistakes in the captioned order which, it is prayed, should be rectified. We have heard Shri Venkataraman, Consultant, in support of the application. Shri K.C. Sachar, Departmental Representative said that he had no submission to make since, he had not appeared on behalf of the department when the appeal was heard.2. The contention for the appellant is that in recording Shri Venkataraman's submissions factual errors have crept in two paragraphs.After considering the matter, we agree that there are mistakes which need to be rectified. Accordingly, we direct that the following corrections shall be incorporated at the appropriate places in the said Order. (a) In the place of the third and fourth sentences in para 4 on page 4, the following shall be inserted :- "It was, however, his contention that the products of manufacture, namely, the gasket...
Satyanarayana Textiles Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-14-1987
Reported in: (1987)(13)LC1071Tri(Delhi)
1. On 19-7-1961 a notice of demand was served on M/s. Satyanarayana Textiles demanding payment of duty of Rs. 3,12,408.62 P as duty payable by them on the cotton fabrics manufactured by them on powerlooms during the period 17-4-1959 to 29-9-1960. They approached the Bombay High Court questioning the validity of the said notice and then following the order of the High Court dated 13 July 82, further proceedings were held in adjudication resulting in the order dated 4-9-1964 of the Assistant Collector whereunder he confirmed the demand. This order was set aside on appeal by the Collector of Central Excise, Pune under his order datd 21-8-1971. The Collector directed that without prejudice to re-adjudication on the merits of the case the order of the Assistant Collector was set aside. Subsequently another notice dated 4/5-5-1979 was issued. After further steps following the same the Assistant Collector passed orders on 15-11-1979 confirming the demand again. This order was upheld by the A...
Tirath Dass Tourani Vs. Collector of Customs and Central
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-12-1987
Reported in: (1987)(30)ELT517TriDel
1. Matter was first heard in respect of the COD application for reference application. It has been stated in the application that the applicant fell sick after receipt of the Tribunal's order in appeal No.A/639/86-NRB dated 11-12-86, 1987(27) ELT 528 in the last week of December 1986. The applicant, therefore, could not contact his advocate for drafting the reference application from 10th February onwards.Hence the delay. In support of his statement of fact the applicant has produced a medical certificate from a registered medical practitioner.3. Accordingly, delay in filing of the reference application is condoned 4. Hearing was taken of the aforesaid ROM application subsequently.Learned advocate has submitted that it is apparent from the order of the Tribunal dated 11-12-86 referred to above that the applicant was having in his possession not only the articles of gold as has been held by the Hon'ble Tribunal but it was also having in possession ornaments as well, as is apparent from...
Nima Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-12-1987
Reported in: (1989)(21)LC94Tri(Delhi)
1. The appellants M/s. Nima Limited manufacture, amongst other items, "Sliding Storage System". The same was classified under T.I. 40 CET. On appeal the said classification was confirmed by the Collector (Appeals) under his order dated 6.11.1982. This appeal is against the said order.2. We have heard Shri A.P. Hathi, Advocate for the appellants and Shri Vineet Kumar, SDR for the Department.3. In filing their classification list the appellants noted that the storage system is mounted on fixed rails and would not therefore be steel furniture and that the classification under T.I. 40 is being filed under protest. On this protest being rejected and the classification being approved under T.I. 40 the appellants preferred an appeal. A copy of the said appeal petition is part of the paper book.In this appeal also the appellants had contended that classification under T.I. 40 was incorrect. But it was not made clear whether they were claiming classification under T.I. 68 or were contending th...
Collector of Central Excise Vs. Cutfast Bonded Abrasives Pvt.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-12-1987
Reported in: (1987)(13)ECC30
1. The present proceedings have their genesis in notices F.No.198/B/15/71 and 72/81 CX.V dated the 8th June 1981 issued to M/s.Cutfast Bonded Abrasives Pvt. Ltd. and M/s. Cutfast Abrasive Tools Pvt.Ltd. ("the respondents" for short), by the Central Government under section 36(2) of the Central Excises and Salt Act, 1944 ("the Act" for short). By the said notices, the Government, for the reasons stated therein, proposed to set aside Order-in-Appeal No. 2316 and 2317/80 dated 19-12-1980 passed by the Appellate Collector of Central Excise, Madras and restore Orders-in-original C.Nos. V/51/30/ 13/77 and C. No.V/51/30/29/77 both dated 30-1-1980 passed by the Assistant Collector of Central Excise, Madras, which had been set aside by the Appellate Collector. The issues involved in the proceedings against both the respondents being the same, they are disposed of by this common order.2. The facts, briefly stated, are that the respondents are engaged in the manufacture of coated abrasives and g...
B.D. Steel Castings Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-12-1987
Reported in: (1987)(12)LC970Tri(Delhi)
1. The Appellants appeared before this Tribunal challenging the Order-in-Appeal dated 22-3-1983 passed by the Collector of Central Excise (Appeals), Bombay.2. The Appellants have their steel plant' at Boisar, Maharashtra. They filed Classification List Serial No. 113/77 and claimed exemption from duty for two items, viz. (i) M.S. Bones and (ii) Alloy Steel Bones.These products are known as "Runners" and "Risers" in the market. The said classification list was suo motu modified by the Department deleting the items without giving any opportunity to the Appellants.The Assistant Collector approved the Classification List on 11-6-1979, though the classification list was filed on 23-8-1978. In the meantime the Appellants had cleared M.S. Bones and Alloy Steel Bones without payment of duty and filed necessary R.T. 12 Returns from time to time indicating the clearances of these products. On 3-9-1979 a show cause notice was issued asking the appellants to show cause why duty of Rs. 2,67,821.97...
Project and Development India Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-12-1987
Reported in: (1989)(42)ELT98TriDel
1. The question before us in this appeal, originally filed as a Revision Application and transferred to the Tribunal to be treated as an appeal, is the classification of "Tablet pressing machines" imported by the Appellants under Bill of Entry No. DI97 of 2/3-9-1980.2. On importation of the machine was classified under Heading 84.59(1).After clearing the goods the Appellants claimed re-classification of the goods under Heading 84.59(2) on the ground that the machine is designed for the production of a commodity. This claim was rejected by the Assistant Collector and the Appellate Collector who held that the machine is used for making tablets which is not production of a commodity and therefore, cannot be considered to produce anything.3. Shri D.L. Basu Roy, Ld. Consultant for the Appellants submitted that the machine is a sophisticated unit and produces a catalyst which is used in the production of fertilizers. He explained that in the catalyst plant a number of machines are used in a...
Wealth-tax Officer Vs. Smt. Shanti Devi Meattle
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: May-12-1987
Reported in: (1987)22ITD1(Delhi)
1. As both these appeals filed by the revenue for the assessment years 1978-79 and 1979-80 involve the consideration of a common issue, they were heard together and are being- disposed of by this common order.2. One of the two issues raised in these appeals is regarding the order of the AAC setting aside the finding of the WTO regarding the valuation of a property numbered 26, Prithavi Raj Road, New Delhi. The assessee in filing the wealth-tax return, claimed that she was entitled to claim ownership of half of the property. This was as per the return originally filed under the Wealth-tax Act. Subsequently she revised the return and claimed that she was entitled to only 1/3rd in the value of the said property. The WTO, however, did not accept the claim of the assessee as made out in her returns and assessed the full value of the property in her hand as a part of her net wealth. The reason he gave out for this approach was that the issue whether the assessee was entitled to 1/2 or 1/3rd...
Apco Fabrics Vs. Ravi Awasthy
Court: Delhi
Decided on: May-12-1987
Reported in: 32(1987)DLT257; (1988)ILLJ29Del
B.N. Kirpal, J.(1) This judgment will dispose of Civil Writ Nos. 3297/82and 1281/83. M/s. Apco Fabrics, petitioner in Civil Writ No. 3297/82 hademployed, at the show-room at Delhi, Shri Ravi Awasthy (respondent in Civil Writ No 3297/82 and petitioner in Civil Writ No. 1281/84). He was appointed on daily wages and had been working since October, 1976.(2) By letter dated 3/11/1977, the Regional Manager of Apco Fabrics recommended to the Headquarters at Hyderabad that Shri RaviAwasthy should be employed as Assistant Salesman on probation for a period of one year in the time scale of Rs.120-3-150-,4-225with usual allowances admissible to the post. By the order dated 28/12/1977, the Head Office of Apco Fabric accorded permission to appoint Shri Ravi Awasthy as Assistant Salesman on probation but on a stipend of Rs. 250.00 per month. It appears that he represented and by letter dated 16/11/1978, ShriAwasthy was informed that the question of confirming him as a probationer Salesman would aris...
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