Delhi Court May 1988 Judgments
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Collector of Central Excise Vs. Universal Luggage Mfg. Co.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-30-1988
Reported in: (1988)(18)LC466Tri(Delhi)
1. Brief facts so far as material to the disposal of the appeal are as follows : On 4th February, 1986, the Assistant Collector of Central Excise Satara by his adjudication order disallowed certain trade discounts and other deductions claimed by the respondent company herein from their price list for the purpose of determining the value under Section 4 of the Central Excises and Salt Act, 1944 (hereinafter referred to as the said Act).The respondent company thereafter filed an appeal before the Collector of Central Excise (Appeals), Bombay. The said Collector (Appeals) in paras 5 & 6 of his order has made certain observations which are in the nature of positive findings. For example in the said paras his observations are as follows : In the instant case, the break-up of the 11% trade discount allowed to buyers by the appellants consists of cash discount of 4%, Scheme discount of 4% and annual discount of 3%. All the three elements of discounts allowed by the appellants are normal ...
Seshasayee Paper and Boards Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-30-1988
Reported in: (1988)(17)LC581Tri(Delhi)
1. M/s. Seshasayee Paper and Board Ltd. have come in appeal against the order passed by the Collector (Appeals) confirming the finding of the Assistant Collector as to the disallowance of service charges claimed by the appellant as trade discount. This discount was allowed by the appellant to indentors (dealers) to procure more indents. The service charges paid by the appellant were for procuring orders and the Learned Asstt. Collr. as well as Collr. (Appeals) were of the view that the service charges paid by the appellant were brokerage and commission and such payments could not be treated as trade discount within the purview of Sec, 4 of the Central Excises and Salt Act, 1944 read with clarificatory order of the Hon'ble Supreme Court dt. 14/15.11.1983 and hence the service charges/payments claimed by them could not be construed as trade discount given in the normal course of trade and could not be deducted from the normal price for arriving at the assessable value. The lower authori...
Bharati Overseas Trading Co. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-30-1988
Reported in: (1988)(18)LC38Tri(Delhi)
1. The appellant had imported 20 cases containing 120 pieces of Electric Portable Generators on behalf of Shahji International Pvt.Ltd. being the proprietor of M/s. Asiad Electronics valued at Rs. 2,50,298/- CIF vide Bill of Entry No. 559/53 CHA No. 11/277 from M/s.Honda, Japan. The original quoted price by M/s. Honda, Japan was 35470 Japanese Yens for EM 500 KE and 48890 for EGK 1600R. The appellants had requested for discount and by their telex dated 12.12.1984 M/s. Honda accepted to give 10% discount on the original offer and agreed to sell EM 500KE at a unit price of 31920 and EGK 1600 at a unit price of 44000 Japanese Yens. The learned Additional Collector did not accept the valuation and for the purpose of assessment he had ordered that the original offer price of 35470 and 48890 Japanese Yens may be adopted for model EM 500 KE and model EGK 1600. The appellant had imported the generator as components for emergency lights in terms of para 138 of AM 82 Policy for Asiad Electronic...
Collector of Customs Vs. Jg. Glass Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-27-1988
Reported in: (1989)(19)ECC176
1. Short question involved in all these six appeals is interpretation of Rule 173-H. Brief facts of the case are as follows :- The respondent company at Rishikesh manufactures glass and glass-wares and their major production consists of vials which are supplied by them to M/s. IDPL Rishikesh, manufacturer of drugs and medicines. M/s. IDPL insist on a very high standard of quality and goods despatched to them which are found by them below standard for packing their medicines are not accepted by them and this necessitated return of duty paid goods to the respondent company's factory. At the request of the respondent company vide their letter dated 22/30.4.1976 addressed to the Collector of Customs and Central Excise, Sar-vodaya Nagar, Kanpur, permission was granted to the respondent company that subject to the condition and procedure outlined in Rule 173-H of Central Excise Rules, 1944 and Collector's Notification No. 5-CE/70. dated 7.3.1970 to bring the defective duty paid vials reject...
Collector of C.E. Vs. Vamsadara Paper Mills Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-27-1988
Reported in: (1988)(18)LC78Tri(Delhi)
1. The respondents are manufacturers of kraft paper falling under Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944.They filed a classification list No. 14/82 seeking excise duty exemption under Notification No. 128/77 dated 18.6.1977 with effect from 24.1.1983. Subsequently, they filed another classification list No. 1/83 in supersession of list No. 14/82, with effect from 28.1.1983, claiming exemption under Notification No. 80/80. The Assistant Collector of Central Excise, Visakhapatnam, by his order dated 21.4.1983, approved classification list No. 14/82, extending the benefit of Notification No. 128/77 but denied the benefit of Notification No. 80/80 and disapproved classification list No. 1/83. In appeal, by his order dated 9.9.1983, the Collector of Central Excise (Appeals), Madras, set aside the Assistant Collector's order and extended the benefit of Notification No. 80/80 to the respondents in respect of their clearances during the year 1982-83. It is...
Mirah Exports Pvt. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-27-1988
Reported in: (1988)(19)LC11Tri(Delhi)
1. Through the application in hand the applicants pray for referring the following alleged questions of law said to have arisen out of Order No. 238/87, dated 15.4.1987 passed by this Tribunal in Appeal No.C/315/86-MAS to the High Court for determination :- "A. Whether a Public Notice can have the effect of taking away the right to import vested in the licensee prior to the issue thereof B. Can a Public Notice affect the import of items against a licence issued prior there- to merely because the Letter of Credit was opened and/or shipment affected after the issue of Public Notice D. Whether the provisions of para 231 (3) of AM-83 Policy (contained in Chapter 22 titled) transitional arrangements thereof take within its ambit amendments to the policy make throughout the policy period E. Whether a Licensee has a vested right to import items as per the import policy in force on the date of issue of the licence and/or the announcement of the new policy and/or the date of specific endorseme...
Sri Har Sarup Cold Storage and Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: May-27-1988
Reported in: (1988)27ITD1(Delhi)
1. The contentions in these two second appeals are that the Commissioner of Income-tax (Appeals) Bareilly vide his common order dated 23-2-1985 erred in: (a) retaining additions of Rs. 78,695 and Rs, 43,385 out of additions of Rs. 1,32,861 and Rs. 79,385 made respectively in the assessment years 1980-81 and 1981-82 as understated and unexplained investment; and (b) upholding disallowance of Investment Allowance on cold storage machineries.In respect of assessment year 1980-81 for which the accounting period ended on 31-3-1980, the assessee filed loss return of Rs. 1,68,420 which consisted of the following;(i) Business loss 77,691(ii) Investment allowance under Section 32A of IT Act 66,729(iii) Deduction under Section 80J 24,186 2. In respect of the assessment year 1981-82 the return projected loss of Rs. 4,07,927 including carry forward loss of Rs. 90,915. The assessee-firm started construction of cold storage in July, 1979 and completed the same in July, 1981. The expenditure incurre...
Neha International Vs. Bank of America N.T. and S.A. and ors.
Court: Delhi
Decided on: May-27-1988
Reported in: 35(1988)DLT327
Jagdish Chandra, J.(1) This order shall dispose of this application. moved under order 37 Rule 3(5) of the Code of Civil Procedure moved by defendant No. 1 Bank of America N.T & S.A. Hansalaya, 15, Barakhamba Road, New Delhi, for leave to defend the suit being Suit No. 203/87 brought by the plaintiff M/s. Neha International against defendant No. 1 as also against defendant No. 2 Canara Bank, 56 Janpath, New Delhi, and defendant No. 3 M/s. S. Kumar & Co. Inc, 3212 South Main Street, Los Angeles, California 90007, U.S.A., 'under Order 37 of the Code of Civil Procedure. defendant No. 3 M/s. S. Kumar & Co , the buyer in this suit, did not put up appearance in court within the statutory period of ten days from the date of its service and so in view provision of law contained in sub-rule (3) of rule 2 of Order 37 Civil Procedure Code a decree in favor of the plaintiff against defendant No. 3 was passed for the recovery of the suit amount i e. Rs. 177,731.60 paise with costs as also with futu...
Ran Singh Vs. State
Court: Delhi
Decided on: May-27-1988
Reported in: 35(1988)DLT234
Charanjit Talwar, J. (1) On 28th of April 1983 at 8.25 A.M. a report was got recorded by 0m Prakash resident of village Daryapur in the police post Bawana (within the jurisdiction of police station Narela) that dead body of one 0m Wati Wife of Ram Singh was lying in a pool of blood on a cot in the court-yard of her house. This report was entered into the daily diary and its translation in English has been exhibited as Ex. PW16/A. The police post informed the police station about the incident, inspector. Ram Gopal,Station House Officer, had left the Police Station on patrol duty by the time this report reached there. On being informed about the incident he reached the spot in village Daryapur where A.SI. Gabbu Lal of the police post Bawana was already present. The dead body of 0m Wati was found lying in a pool of blood on a cot in the court-yard of her house as reported. The Station House Officer found a number of persons of the village present at thespot. In his report which was dispat...
Ex-espoy Rajbir Singh Vs. Union of India and ors.
Court: Delhi
Decided on: May-27-1988
Reported in: 35(1988)DLT312
Charanjit Talwar, J. (1) The petitioner, Rajbir Singh, was a Sepoy in the 2nd Battalion of the Jat Regiment of the Indian Army. He was tried by a General Court Martial, convicted for the offence of murder and sentenced to imprisonment for life. By this petition under Article 226 of the Constitution of India, the legality and validity of the proceedings of the General Court Martial are being challenged. The charge framed against the petitioner was under Section 302 of the Indian Penal Code. He was found to have shot dead his superior officer, Subedar Ram Sarup, on 29th June. 1983 at about 8.25 p.m. The incident happened at a field station in the Eastern sector somewhere in Tripura where the 2nd Battalion of the Jat Regiment was on active duty. (2) According to the petitioner, he was posted in the 'C' Company of that Battalion which Company was deployed further away from the Battalion Headquarters. He was sent back to the Headquarters from his Company to undergo an educational course. Th...
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