Delhi Court February 1988 Judgments
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Pradeep Kumar Sengupta Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-01-1988
Reported in: (1989)(41)ELT412TriDel
1. Notice dated 25-5-76 was issued to the appellants M/s. Mounted Poifits Suppliers Company (the person who has filed the present appeal Shri Pradeep Kumar Sengupta being the proprietor of the said firm) charging that they had manufactured and removed mounted points falling under Item 51(2)-CET without payment of duty and without observing other Central Excise formalities. A certain quantity of the mounted points had also been seized. On receipt of their reply and after adjudication the Deputy Collector under his order dated 26-12-78 confirmed demand for Rs. 98,698.45 in respect of the said goods removed during the period 29-5-71 to 23-12-75; confiscated the goods seized, giving an option for redemption on payment of fine and imposed a penalty of Rs. 500.00. The appeal against the said order was dismissed by the Appellate Collector under his order dated 20-3-1982. The revision petition preferred to the Central Government against the said order is, on transfer, the present deemed appea...
Hind Packaging Industry Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-01-1988
Reported in: (1989)(40)ELT168TriDel
1. M/s. Hind Packaging Industry, Calcutta has filed an appeal being aggrieved from order-in-original No. 136 dated 13-7-82 passed by the Collector of Customs, Calcutta. Briefly the facts of the case are that the appellant had imported 123 packets No. Air 148712 to 148834 of 6/81 containing 700 reels of Audio Magnetic Tapes SMAT SK-060 and 2375 reels of Audio Magnetic Tapes of SMAT SK-C-90 by M/s. Mitusi Corporation, 9, Mango Lane, Calcutta and had declared the value at Rs. 13960.71 CIF. On scrutiny of the documents it was found that the subject goods were imported from M/s. Japan Export Button Mfg. Co. Ltd., Japan under invoice Nos. 89458 and 89459 dated 25-5-81. Description of the goods shown on both the invoices is Magnetic Tape and its country of origin is South Korea. The goods were invoiced @ Yen 115 per reel cif, Calcutta. On physical examination of all the packets it was found that the goods were audio magnetic tapes containing 700 reels of SMAT SK-60 and 2375 reels of SMAT SK-...
Kerala State Electricity Board Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-01-1988
Reported in: (1989)(25)LC334Tri(Delhi)
1. Notice dated 9-5-1986 was issued to the appellants (M/s. Kerala State Electricity Board) and various other persons, under which they were called upon to state why duty amounting to Rs. 75,29,822.60 paise ought not to be demanded from the Kerala State Electricity Board in respect of PSC/PCC poles and RCC poles manufactured by them (falling under Item 60 CET) and why action should not be taken against all of them for imposing penalty, etc. The appellants replied contending that they were not the manufacturers of the poles, but it was only their contractors (to whom also the show cause notice had been issued) who were the manufacturers. Under order dated 17-11-1986 the Collector of Central Excise, Cochin rejected the said contention. He held that the appellants were the manufacturers of the poles and were, therefore, h'able to pay excise duty. Taking note of the claim for exemption in respect of some of the RCC poles (under Notification 179/77) the Collector held that they were liable...
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