Delhi Court July 1987 Judgments
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Coaltar Chemicals Mfg. Co. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-16-1987
Reported in: (1989)(20)ECC25
1. The relevant facts of the case are that the appellants were engaged in the manufacture of synthetic organic dyestuffs falling under item 14D and synthetic organic products falling under item 14DD of the First Schedule to the Central Excises and Salt Act, 1944. They were also manufacturing excisable goods, viz., 4'-4' diamine stilbene, 2'-2' disulfonic acid, 4'-4' dinitro stilbene and 2'-2' disulfonic acid falling under tariff item 68. Under notification No. 71/78 dated 1-3-1978, as amended by notification No. 141/ 79 dated 30-3-1979, the goods described in the table appended to the notification No. 71/78 (hereinafter referred to as "specified goods"), which, inter alia, include synthetic organic dyestuffs falling under tariff item 14D and synthetic organic products falling under T.I. 14DD, cleared in a financial year for home consumption up to aggregate value not exceeding Rs. 5 lakhs were exempted from central excise duty provided that the aggregate value of the specified goods cl...
RamnaraIn and Co. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-15-1987
Reported in: (1989)(43)ELT492TriDel
1.The captioned appeal was originally filed as a revision application before the Central Government against the 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. This matter was taken up for hearing today. Shri M. Venkataraman, counsel for the appellant stated that the only issue for determination in the present appeal is whether the imported goods, namely, moulded lens blanks were liable to be charged to additional duty of customs corresponding to the duty of excise leviable under item No. 23A(4) of the First Schedule to the Central Excises and Salt Act. He made it clear that he was not seeking relief in terms of notification No.222/79, which, as the Appellate Collector has noted in his order, was issued subsequent to the importation of the goods in the present appeal. Shri Venkataraman fairly stat...
Devraj Vs. State
Court: Delhi
Decided on: Jul-15-1987
Reported in: 1987(3)Crimes305; 1988(14)DRJ24
Malik Sharief-ud-Din, J. (1) By an order dated [29th March 1986, the appellant was convicted into Section 376 Indian Penal Code and was sentenced to undergo rigorous imprisonment for ten years and to the payment of fine of Rs. 500, in default of payment of which a further rigorous imprisonment of six months was imposed. (2) Briefly stating the facts are that the victim Kumari Nisha Madan, who was studying in the nursery class of Gauri Public School, Gita Colony, Delhi, was raped on January 21,1985 by the appellant, a Rickshaw Puller who bad been engaged by the said school to lift the children to and back from the school, after school hourS. At about 11.30 A.M. on the date of incident the victim Kumari Nisha Madan who on the date of incident was about 3 years of age, went down the stairs to take water after seeking permission from her teachers in the class-room. On her return, she was found weeping and complained of pain in the abdomin. Having found her in utter distress, her teachers r...
Ujagar Singh Etc. Vs. Colour Chemical Ltd.
Court: Delhi
Decided on: Jul-15-1987
Reported in: 33(1987)DLT26
Goswamy, J.(1) This revision petition by the owner-landlords is directed against the order dated 24.4.1985 passed by the Addl. Rent Controller, Delhi whereby their petition for eviction under section 14(l)(e) read with section 25B of the Delhi Rent Control Act was dismissed. (2) The petitioners alleged in paragraph 18(a) of the petition that they were the owner-landlords of the property in question which was let out to respondent-company. According to the petition, the members of the family of the petitioners are the petitioners themselves, their son with his wife and a daughter, the other son with his wife and a daughter. The accommodation available with the petitioners as is clear from the site plan is two bed rooms and a drawing-cum-dining besides the usual amenities of kitchen and baths. Besides this accommodation, there is also one room over the garage which, according to the petitioners, was a servant quarter but is being used for residence of a member of the family. (3) Initiall...
Collector of Customs Vs. N. Kumar
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-14-1987
Reported in: (1987)(13)ECC180
1. The goods in respect of which the present dispute has arisen is a product called "Prosobee" baby food. They were assessed to Customs duty under Heading No. 21.01/07 of the First Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as 'The Schedule"). After clearance of the goods, the respondent filed claims for re-assessment of the goods under Customs Notification No. 142, dated 2.8.1976 and Notification No. 200, dated 2.8.1976. The claims were rejected by the Assistant Collector but allowed in appeal by the Appellate Collector and hence the present appeals by the Collector of Customs.2. We have heard Shri Vineet Kwnar, Sr. D.R., for the appellant and Shri P.R. Dastidar, Consultant, for the respondent.3. A preliminary objection was raised by the respondent as to the maintainability of these appeals on the ground that the Collector had not authorised the Assistant Collector to file the present appeals on his behalf. We had accordingly directed the Sr. D.R. to produce th...
Vehicle Factory Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-14-1987
Reported in: (1989)(42)ELT97TriDel
1. The appellants imported a Casting for Crank Case under the Bill of Entry No. 3674 dated 14-6-1982. Subsequent to the clearance of the goods, appellants filed a refund claim on the ground that C.V. Duty was' leviable under Tariff Item 26AA CET and not under TI 63 CET as was done. The Assistant Collector rejected this claim on the ground that the imported goods could not be identified as unfinished articles. The Appellate Collector rejected the appeal filed before him on the ground that the party failed to explain the ground of the claim properly.2. We have heard Shri G.N. Ray, Works Manager for the Appellants. Shri Ray submitted that the imported goods were unfinished articles and consisted of Casting for Crank Case. He filed a copy of the order confirmation and submitted that this document contains Part No.51.01101-3046 and describes the goods as "Crank Case Casting (un-machined)". He also called our attention to the supply order which describes the goods as "un-machined".3. Shri S...
Indian Granite Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-14-1987
Reported in: (1987)(14)ECC97
1. The appellants M/s. Indian Granite Limited are manufacturers of Granite slabs, cut and polished. Under order dated 12-12-1986 the Collector of Central Excise, Hyderabad has held these articles to be excisable under T.I. 68 CET but not entitled to benefit of exemption under Notification No. 234/82 as claimed by the appellants. He further held that the appellants have been guilty of suppression of facts with intent to evade payment of duty and hence larger period of limitation was available in the matter of demand for duty. He, therefore, confirmed the demand for the period November, 1983 to March, 1986, the amount being Rs. 16,15,805.40 P. It is against the said order that the present appeal has been preferred.2. We have heard Shri S.K. Srivastava, Consultant for the appellants and Shri G.V. Naik for the Department.3. It would be better, for a proper appreciation of the issues involved, to give a resume of the chronology of events. On 22-5-1982 the appellants had written to the Assi...
Sun Industries Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-14-1987
Reported in: (1987)(14)ECC72
1. 100,000 sets of ply wood tea Chest panels were shipped by the appellants M/s. Sun Industries by M.V. Mohurgong on 7.6.1980. The shipment was intended for delivery at Colombo. The ship developed engine trouble on the way and turned towards Paradeep Port. But before entering Paradeep Port the ship ran aground on 26.6.1980. The fittings, stores and cargo were later salvaged. The appellants had applied for drawback under Section 75 of the Customs Act in respect of the ply wood panels. The same was rejected by the Assistant Collector under his order dated 25.10.1980 on the ground that there had been no export of the goods as defined in Section 2(18) of the Customs Act. The appeal against the said order was dismissed by the Appellate Collector of Customs, Calcutta under his order dated 12.2.1981. The appellants preferred a revision petition to the Central Government against the said order. The same, on transfer, is now before us as this deemed appeal.2. We have heard Shri G.C. Goho, Advo...
Vishnu NaraIn and ors. Vs. Collector of Central Excise and
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-14-1987
Reported in: (1987)(13)LC733Tri(Delhi)
1. First appeal has been filed by the Collector of Central Excise, Kanpur and the remaining two appeals have been filed by Shri Vishnu Narath. All the three appeals arise out of the same set of facts. Since common questions are involved in all the three appeals, a common order is being passed.On 4.10.1974, the Central Excise Officers searched the residential-cum-business premises of S/Shri Kailash Chandra and Vishnu Narain, both residents of 51/2-A, Ram Ganj Mandi, Kanpur. They recovered from their residential premises gold, gold coins, gold mohars, gold of foreign origin and Indian currency as mentioned below :- All the aforesaid things were seized for contravention of Sections 8(1) and 16 of the Gold Control Act, 1968 (GCA), Section 11 of the Customs Act, 1962 (CA) and Section 13 of the Foreign Exchange Regulation Act, 1973 (PERA). Indian currency was seized as alleged sale proceeds of the contraband gold under Section 121 of C.A. Apart from the above, scrutiny of diary for 1955 rec...
Mala Dang Vs. R.K. Cables and ors.
Court: Delhi
Decided on: Jul-14-1987
Reported in: 33(1987)DLT11
Arun B. Saharya, J.(1) By these applications defendants 1, 2 and 3 have prayed for setting aside ex-parte decree dated 14.5.86, for condoning delay in filing the application, and to stay proceedings for execution of the decree pending disposal of the first two applications. (2) In the suit, plaintiff prayed for a decree for recovery of Rs 6,10,000.00 with interest and costs from the defendants No. I is a partnership firm. Defendants 2 and 3 are brothers. They and defendant No. 4 are partners of the firm. Defendant No. 5 is another partnership firm. It is alleged to have guaranteed payment of money due from defendant No. I to the plaintiff. (3) The suit was filed 31.8.2985. On 14.10.1985, one of the partners of defendant No. 5 was present, an order was made to proceed ex-parte against defendants I to 4 as none appeared for them inspire of service of summons, and, hearing of the suit was adjourned to 19.11.1985. That day, order to proceed ex-parte against defendant No. 2 was set aside on...
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