Delhi Court August 1987 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Harnam Singh Bishan Singh Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-27-1987
Reported in: (1990)(46)ELT345TriDel
1. Being dis-satisfied with the impugned order of confiscation of seized gold ornaments with an option to redeem the same and imposition of penalty upon the appellant firm, the appellant firm has filed the present appeal.2. Factual backdrops: The appellant firm is a licensed gold dealer. It was alleged that on 22-11-1985, the concerned officers on checking of the business premises of the appellant found on comparison with the statutory records certain gold ornaments in excess. Consequently the same were seized and a Show Cause Notice was issued to the appellant firm to show cause as to why the excess gold ornaments so found and seized be not confiscated and penalty be not imposed. In reply, the appellant, inter alia, submitted that the seized gold ornaments were duly covered by the vouchers and were received just before the visit of the officers concerned on 22-11-1985. It was further stated that immediately after the seizure which ended in the late night of 22-11-1985, the appellants...
Uma Match Industries Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-27-1987
Reported in: (1987)(14)ECC311
1. The Central Government, by notification No. 22/82 [G.S.R. 77(E)], dated 23-2-1982, provided for a concessional rate of duty of Rs. 1.60 per gross boxes of matches (Item No. 38 of the Central Excise Tariff Schedule) cleared from a factory upto a quantity of 120 million matches in a financial year. This concession was subject to the condition that clearance during the financial year did not exceed 150 million matches.There were certain other stipulations also but these are not material for resolution of the dispute before us. The above notification was given retrospective effect on and from 19-6-1980 by Clause 52 of the Finance Bill, 1982 (later Section 52 of the Finance Act, 1982). The Superintendent of Central Excise accordingly reviewed past assessments of duty on matches cleared by the appellant-factory and concluded that the appellant was not entitled to the concessional rate of duty during the period from April 1981 to March 1982. A notice dated 9-8-1982 was issued by the Super...
Global Enterprises Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-27-1987
Reported in: (1987)(14)ECC341
1. Brief facts of the case are that on 14-1-1981 in pursuit of an information Hqrs. Preventive Staff of Central Excise Collectorate paid a surprise visit to the appellant's factory licensed for the manufacture of wrist watches. On checking the physical stock vis-a-vis book balance lying in the factory and in the Bank's godown pledged with the Indian Overseas Bank, 100 'wrist watches unaccounted for and fully assembled found in the factory and 100 wrist watches found in the Bank's godown pledged with the Bank were seized as they were considered liable to confiscation by the Seizing Officers. On the scrutiny of accounts maintained by the appellant, it was also alleged that 2828 watches were clandestinely removed by the appellant inasmuch as the above number of watch movements imported by the appellant could not be accounted for against the total number of watch movements imported and the total-number of wrist watches produced out of such watch movements.After due process of adjudication...
income-tax Officer Vs. Om Prakash
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Aug-27-1987
Reported in: (1988)26ITD75(Delhi)
1. The learned AAC has erred in deleting the addition of Rs. 20,000 being cash hundi loan overlooking the fact that provisions of Section 69D were clearly applicable in the case. 2. The learned AAC's order may be set aside and that of the ITO be restored.2. The assessee, it appears, had borrowed Rs. 20,000 on 15-10-1981 allegedly from Shri Surindra Kumar. In the course of assessment proceedings, it transpired that Shri Surindra Kumar was a benami of Smt. Urmila Gupta, wife of Sh. Ohander Prakash Gupta, an Advocate of Saharanpur. The Income-tax department, therefore, required the assessee to deposit the loan due from him to Smt. Urmila Gupta against tax demand of Smt. Urmila Gupta. The money was, accordingly, deposited by the assessee in the State Bank of India on 3-3-1982.3. Inasmuch as the borrowing of Rs. 20,000 was done by the assessee allegedly against a hundi otherwise than by an a/c payee. cheque, the ITO invoked the provisions of Section 69D to the assessee's case and brought t...
Mohamed Khalid Vs. State
Court: Delhi
Decided on: Aug-27-1987
Reported in: 33(1987)DLT277
Charaniit Talwar, J. (1) By this appeal, Mohd. Khalid, appellant herein challenges his conviction under Section 302 of the Indian Penal Code. The legality of the sentence of life imprisonment is also sought to be quashed. (2) During the pendency of this appeal, the appellant herein moved an application (CrI.M. 2158/84) whereby it was pleaded that be was a child within the purview of Section 2(e) of the Children Act, 1960, and as such was not liable to be tried by the Court of Addl. Sessions Judge, Delhi. After hear- ing the parties, this Court remanded the case to the Addl. Sessions Judge to record evidence on the point of age of the appellant. The learned Addl. Sessions Judge Shri P.S. Sharma recorded the evidence of three witnesses pro- duced on behalf of the appellant. Although the right had been granted to rebut the evidence but the State has not chosen to do so. The three witnesses were Raisa Begum, mother of the appellant (DW-D/Gulam Mohamed, an employee of the Municipal Board of...
Mukha Mal Gokal Chand Vs. Collector of Customs and Central
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-26-1987
Reported in: (1987)(14)ECC423
1. Being dis-satisfied with the imposition of penalty by the Collector of Customs & Central Excise, New Delhi under Section 74 of the Gold (Control) Act, 1968, the appellants have filed their present appeal.2. Factual Backdrops : Appellant firm, a partnership firm, is a licensed Gold Dealer. As a result of checking of the statutory records, that is to say, GS-11 and GS-12 registers of the appellant firm on 8.9.1983, certain shortage of gold ornaments was detected by the officers concerned. It appears that at the time of search one of the partners of the appellant firm namely, Shri Parmeshwar Khanna was present. Since according to the Department Shri Parmeshwar Khanna could not give any satisfactory explanation regarding the said shortage of gold ornaments the statutory records GS-11 and GS-12 registers, receipt voucher book and issue voucher books from 1.4.1983 were taken into possession. Statement of Shri Parmeshwar Khanna was also recorded on the spot. In his statement Shri Parm...
i.T.C. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-26-1987
Reported in: (1988)LC239Tri(Delhi)
1. The question for decision in this appeal is liability of the appellants to duty in respect of goods -printed cartons and boxes falling under TI 68 and exempt under Notification No. 122/75-C.E.manufactured before introduction of Budget for the year 1982-83 but cleared thereafter when printed cartons and boxes became, classifiable under TI 17(4) of the erstwhile Central Excise Tariff. The Collector (Appeals) held that the classification and rate of duty would be governed by the provision in force on the date of clearance and removal.2. At the hearing today, Shri Ravinder Narain, Advocate for the appellants drew attention to Tribunal decision in M/s. Andhra Sugars Ltd. v. Collector of Central Excise, Guntur, 1986 (26)-ELT 85 (Tribunal) and submitted that in view of this decision pre-budget stocks manufactured at a time when they were exempt from duty would not be liable to duty if cleared after introduction of the budget.3. Shri Chakraborti, JDR while maintaining that the classificati...
Collector of Central Excise Vs. Prem Lal
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-26-1987
Reported in: (1987)(13)LC1095Tri(Delhi)
1. Brief facts of the case are that the respondent herein was holding a gold dealer licence. He applied for the renewal of the licence for the year 1977. His licence was not renewed by the Assistant Collector of Central Excise, Amritsar on the ground that the respondent's turnover with the persons other than licensed dealers during the preceding 12 months was less than 600 gms. Therefore, his turnover was termed to be low and their respondent was not considered as fulfilling the condition laid down under Rule 3(ee) of Gold Control (Licensing of Dealers) Rules, 1969. It has also been held that the respondent has not declared himself as wholesale dealer in the G.S.6 application submitted by him for renewal of the gold dealers licence.2. On appeal to the Collector of Customs (Appeals), New Delhi, it was urged by the respondent before that authority that he was fully engaged in manufacturing gold ornaments for other dealers during the relevant period to the tune of 21,261.450 gms. As such...
Municipal Corporation of Delhi Vs. Express Newspapers Ltd.
Court: Delhi
Decided on: Aug-26-1987
Reported in: 33(1987)DLT316
Yogeshwar Dayal, C.J. (1) This order will dispose of L.P.A., Nos. 78 to 83 of 1987. (2) These Letters Patent Appeals are directed against the order of learned Single Judge dated 30th January, 1987. By the impugned order the learned Single Judge disposed of a bunch of writ petitions. (3) The land in dispute was purchased by the respondent by way of a lease-deed as far back as 17th March, 1958 and certain premium was paid. Building was constructed on the said plot of land. The construction started in the year 1958 and the total cost of construction was Rs. 31,78,945.47 ps. (excluding the cost of land). The building, as constructed, was assessed to property taxes and writ petitions were filed by the owner of the property relating to the old construction. (4) The appellants are not challenging any of the observations of the learned Single Judge qua the old construction. (5) The appellants are only canvassing the points urged by them before the Single Judge viz-a-viz the new (additional) co...
Kirpal Mohan Virmani Vs. Tarun Roy and ors.
Court: Delhi
Decided on: Aug-26-1987
Reported in: 1988(2)Crimes196; 1987(14)ECC98; ILR1987Delhi554
M.K. Chawla, J. (1) With a view to prevent Shri KirpalMohan Virmani, the present petitioner, from smuggling goods and abetting the smuggling of goods Shri Tarun Roy, Joint Secretary to the Government of India passed an order of his detention under the Cofeposa Act (hereinafter referred to as theAct) on 5/11/1986. The subjective satisfaction is based on the following circumstances : (2) On a specific information that truck No. Del 3124 is carrying Hashish concealed inside the machinery items, the officers of the Customs Preventive Collectorate, West Bengal succeeded in intercepting the truck at Mogra on 12/07/1986and apprehended its three occupants, S/Shri Joginder Singh,and Shiv Raj Singh. drivers and Ranjit Singh, cleaner. On detailed examination, it was found to be carrying two consignments comprising of 30 cases, containing 660 pieces of front and rear engine mounting. M/s. Northern Exports, 116 HariNagar, New Delhi, was the consigner. This machinery was meant for export to M/s. Naz...
- ‹ Prev
- 1
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- Next ›
- Last »