Delhi Court December 1988 Judgments
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Mani Ram Gupta Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-30-1988
Reported in: (1989)(40)ELT161TriDel
On the search of residential premises of the appellant herein following goods alongwith the value mentioned against them were recovered on 29-4-86 :-Sl. Description of goods Value in Rs.No.3. One Toshiba Stereo Radio Cassette Recorder-Model 2,500/- No. RT 889055. Three Video Cassette-180 600/- Total (from Sl. 1 to 5) Rs. 33,250/- In the statement recorded on the spot the appellant stated that the first three goods mentioned above were left by his son-in-law who had purchased the same. The goods at Sl. No. 4 & 5 were stated to be purchased by his children from different places.2. On adjudication the Dy. Collector of Central Excise, Kanpur absolutely confiscated all the goods because he had come to the conclusion that the two of the baggage receipts in respect of colour T.V. and Radio Cassette Recorder were procured subsequently in the facts and the circumstances of this case. The appellant, according to the learned adjudicating authority, did not state anything about the purchase o...
international Computer India Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-30-1988
Reported in: (1989)(21)LC297Tri(Delhi)
1. These nine appeals in respect of the same appellants were listed together for hearing. These pertain to the two units of the appellants - one situated at Bangalore and the other, at Pune. The appeals before us are against the orders of Appellate Collectors of Central Excise, Bombay & Madras. Common issue involved in all these appeals relates to the acceptance of assessable value of the goods as declared by the appellants. In some of the appeals, the question of limitation in respect of the demand raised beyond the normal limitation period of six months has also been agitated. The issues posed in some of the appeals are under old Section 4 of Central Excises & Salt Act, 1944 i.e.Section 4 as it stood upto 1-10-75 while in others the issue is in the context of new Section 4.2. The facts regarding manufacturing activity, sales pattern are the same in all the cases. Briefly stated, the facts are that the appellants are manufacturer of Data Processing Machines (Computers) in the...
Collector of Central Excise Vs. General Cement Products (P) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-30-1988
Reported in: (1989)(20)ECC45
1. In the first instance the six applications for condonation of delay were taken up for consideration. The applications relate to filing of the Supplementary Appeals by the Department. The main consolidated appeal of the Department, against the consolidated impugned Order-in-Appeal, was filed within the prescribed time-limit. The learned Advocate of the Respondents did not oppose the applications for condonation of delay. We condoned the delay and took the supplementary appeals on record.2. The Appeals themselves were heard thereafter. On careful consideration of the submissions of both the sides and record, we find the common point of dispute in all the seven appeals is whether Central Excise duty is payable on one per cent or so of Cement Concrete Poles destroyed during the quality control testing within the factory or not.The contention of the Department is that the goods were fully manufactured prior to the testing, they were accounted for as the day's production in the statutory...
Gwalior Potteries Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-30-1988
Reported in: (1989)(24)LC371Tri(Delhi)
1. Being dis-satisfied with demand of duty as revised by the Collector (Appeals) the appellants have filed the present appeal.2. Factual backdrop: The appellants are manufacturer of Chinaware and Porcelainware falling under tariff item 23B. In 1963 the appellant concern was transferred to the Madhya Pradesh State Industries Corporation, Bhopal for short MPSIC, vide Commerce and Industries Department's Memo No. 15752/XX-C dated 9-9-63 and at present the appellants are one of the constitutes controlled by MPSIC. Prior to the said transfer, the ownership and control of the appellants vested directly with the Government of Madhya Pradesh. In terms of Notification No. 71/78, the appellants availed of the exemption because its production did not exceed the limit of Rs. 5 lakhs. However, with effect from 1-4-79, in terms of notification No. 141/79 dated 30-3-79, the exemption limit from duty on the specified goods was, inter alia, subject to the condition that the clearance of all excisable ...
Anand Woollen Mills (P) Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-28-1988
Reported in: (1989)(21)LC200Tri(Delhi)
1. M/s. Anand Woollen Mills (P) Ltd., New Delhi have filed an appeal being aggrieved from the order passed by the Additional Collector of Customs, New Delhi.2. The said appeal was presented in the Registry on the 1st day of November, 1988. Simultaneously, a stay application, duly signed, was also presented in the Registry.3. Shri L. C. Sikka, the learned Advocate has appeared on behalf of the applicants. He has reiterated the contentions made in the stay application as well as a subsequent application of the applicants dated 18.11.1988. Shri Sikka has argued that the applicants' goods are under detention and the applicants are entitled to a refund of Rs. 8,94,000/- in view of the earlier orders of the Tribunal. He has also referred to an earlier Stay Order No. 1039/88-A dated 22.8.1988 in the Applicants' own case where interim relief was given to the applicants and, prima facie, the applicants have got a good case on merits. He has stated that the applicants undertake not to press for...
A.K. Industries Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-28-1988
Reported in: (1989)(21)LC194Tri(Delhi)
1. In this case, at the out-set, we have before us Misc. Application moved by the appellants with a prayer that the documents in Paper Book No. 2 filed by them at Serial No. 12 to 18 i.e. Pages 19 to 27 of the paper book may be admitted in evidence, although they were not filed before the First Appellate Authority, for the reason that the previous counsel, who appeared before the First Appellate Authority, did not have these papers, which were very relevant to the issue, as the said papers admittedly came into existence subsequently in January, 1983 and thereafter.2. Shri G.V. Naik, Joint Chief Departmental Representative, strongly opposes the admission of this additional evidence. He submits that the filing of additional evidence is to be permitted only if the Tribunal feel that there is a need for it in order to ascertain some essential facts or to cure some inherent defect. It is emphasized that the documents have been obtained after not only the adjudication of the matter but also...
Knit Foulds (P) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-27-1988
Reported in: (1989)(20)ECC54
1. M/s. Knit Foulds (P) Ltd., Kapurthala has filed an appeal being aggrieved from the order passed by the Collector of Central Excise (Appeals), New Delhi. The appellants manufacture 'woven fabric belting' and 'leather nylon sandwich belting'. In the manufacture of which nylon strips and synthetic resins are used and the same are imported from abroad. They paid additional duty (CV duty under Section 3 of the CTA, 1975) on the import of said nylon strips and synthetic resins.Superintendent of Central Excise Range, Kapurthala vide his letter CE/7/KNF/2/80/587 dated 5-6-1980 directed the appellants to obtain a Central Excise L-4 licence in respect of uncut rolls of Woven Fabric Sandwich Belting even though used for captive consumption within the factory, and they were also directed not to clear the goods without payment of excise duty as they were not exempted under Notification No.115/75 dated 30-4-75. The appellants obtained the said licence and filed a classification list declaring th...
Soma Plumbing Fixtures Ltd. Vs. C.C.E.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-27-1988
Reported in: (1989)(19)ECC293
1. The central issue, which is common to all the 7 appeals listed above, is whether chrome-plated flush bends manufactured and cleared by the appellants were classifiable under Item 26 A(3) [as pipes and tubes] or under item 68 [as goods not elsewhere specified] of the erstwhile Central Excise Tariff.2. We have heard both sides and have carefully considered the matter.We find that the facts of this case make an interesting reading. The appellants were manufacturing C.P. flush bends right from 1978. They had duly taken out a central excise Hence and had filed classification lists from time to time which had been approved by the Assistant Collector under Item 68 of the Tariff. The appellants went on clearing the goods after paying the duty under Item 68. They also submitted the monthly RT 12 Returns which were duly assessed by the Superintendent of Central Excise under Item 68. It appears that on 3-9-81 the preventive party of central excise visited the factory of the appellants and was...
M. Baskaran Vs. State
Court: Delhi
Decided on: Dec-27-1988
Reported in: 37(1989)DLT298
P.N. Nag, J. (1) This is a petition under Section 439 of the Code of Criminal Procedure, 1973 (hereinafter to be referred as Criminal Procedure) for bail. (2) It appears that on the basis of a telex message received from Kaula Lampur. Malayasia. the petitioner was arrested by the Police Station Indraprastha Estate. New Delhi on 14th December, 19S8 under Section 41(l)(g) of the Criminal Procedure which authorises a Police Officer to arrest a person without an order from Magistrate and without a warrant for an alleged offence of Criminal Breach of Trust by a Public Servant under Section 409 of the Malayasian Penal Code. (3) After the arrest, the petitioner was produced before Shri R K. Jain, Metropolitan Magistrate who fixed the matter for 16th December, 1988, The bail application of the petitioner which was preferred by him to the learned Magistrate was kept pending on the request of the State Counsel claiming that enquiry was pending and directions of the Home Ministry, Government of I...
Hazari Trading Company Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-26-1988
Reported in: (1989)(22)LC312Tri(Delhi)
1. This appeal is directed against the order dated 18.3.88 passed by the Collector of Customs, Madras, by which he had ordered confiscation of consignments of Velvet declared as Artificial Fur Cloth under Section 111(d) of the Customs Act, 1962 read with Section 3(2) of the Imports and Exports (Control) Act, 1947, levying a redemption fine of Rs. 4.8 lakhs on the consignments covered by two Bills of Entry.2. The appellants imported what they declared as Artificial Fur Cloth and filed two Bills of Entry on 11.11.87 and 27.10.87. Under the first Bill of Entry the c.i.f. value of the goods was Rs. 96,439; under the second Bill of Entry Rs. 87,911. They claimed clearance of the goods against two REP Licences which were issued under export product Item D 2.2.(i) for light categories of travel and other leather goods like attache cases, brief cases, ladies' handbags, wallets, purses, leather hand gloves etc, and another under Item D 2.2.(ii) against export of leather garments. The materials...
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