Delhi Court September 1988 Judgments
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Texplas (India) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-01-1988
Reported in: (1989)(40)ELT129TriDel
1. The appellants are manufacturers of press moulding, namely, sheets, rings, tubes, spacers, covers, pole washers, flanges, arcpots, levers and bobbins etc. based on synthetic resin with fibre glass reinforcement. They also manufacture fibre glass textolite sheets. The raw materials for manufacture of mouldings are glass fibres, synthetic resin and fillers. These are mixed, shaped according to requirement and moulded and cured under temperature and pressure. Fibre glass textolite sheets are insulating material, glass cloth impregnated with resins in diluted form. These are pressed in a high pressure and high temperature. These arc then used as laminates for various insulation purposes inside Hydrogenerators, Turbogenerators and Motors. These, are in the form of sheets and are cut into pieces according to requirement before use. In the process of manufacturing these goods, plastic material is re-in-forced by glass fabric.2. The question for determination in this appeal is the correct ...
Collector of Central Excise Vs. Mahavir Minerals Store Supply Co.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-01-1988
Reported in: (1988)(18)ECC35
1. A common issue is involved in all the aforesaid appeals filed by the Collector of Central Excise, Vadodara, therefore, a common order is being passed.2. Question involved in this case is whether crushing of dolomite mined into lump form from dolomite mines into its powder and chips forms would amount to process of manufacture. The exact process of manufacture as given in the order-in-original passed by the Assistant Collector of Central Excise is as follows: After the excavation of the mineral dolomite, it is either sold out as it is in the form of dolomite lumps or brought to the factories for bringing the lumps into smaller shape, that is, in the form of dolomite chips and/or dolomite powder. Dolomite is a mineral product taken out from mines in lumps. To create utility of such lumps it has to be rendered into either powder or in chips form.3. The learned SDR, Sri. V.M. Doiphode appearing for the appellant-Collector has urged that dolomite in lump form is not useable as such for ...
Collector of C. Ex. Vs. Mahavir Minerals Store Supply Co.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-01-1988
Reported in: (1988)(38)ELT171TriDel
1. A common issue is involved in all the aforesaid appeals filed by the Collector of Central Excise, Vadodara, therefore, a common order is being passed.2. Question involved in this case is whether crushing of dolomite mined into lump form from dolomite mines into its powder and chips forms would amount to process of manufacture. The exact process of manufacture as given in the order-in-original passed by the Assistant Collector of Central Excise is as follows : "After the excavation of the mineral dolomite, it is either sold out as it is in the form of dolomite lumps or brought to the factories for bringing the lumps into smaller shape that is in the form of dolomite chips and/or dolomite powder. Dolomite is a mineral product taken out from mines in lumps. To coreate utility of such lumps it has to be rendered into either powder form or in chips form." 3. The learned SDR, Shri V.M. Doiphode appearing for the appellant-Collector has urged that dolomite in lump form is not usable as su...
Prestolite of India Ltd. Vs. Commissioner of Income-tax
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-01-1988
Reported in: (1989)28ITD542(Delhi)
1. This is an assessee's appeal arising out of its assessment for asst.year 1979-80. We have heard the learned Counsel for the assessee and the learned Departmental Representative. During the pendency of the appeal the assessee moved an application dated 31-7-1985 praying for admission of an additional ground as below :- That the learned CIT(A) erred, by necessary implication of his decision, to confirm the inclusion of the sum of Rs. 11,67,051 as income of the assessee liable to tax for the asst. year 1979-80.2. The learned Counsel for the assessee explained that this amount represents interest payable by the assessee in respect of earlier years and that in the accounting year in question the liability in respect of this amount was written off by the assessee and the amount was taken as income to the profit and loss account. According to the learned Counsel, the writing off of the liability and carrying this amount as income to the profit and loss account was erroneous and that this ...
Subas Das Vs. Union of India and ors.
Court: Delhi
Decided on: Sep-01-1988
Reported in: 36(1988)DLT360; 1989(16)DRJ202; 1988(19)LC436(Delhi)
D.P. Wadhwa, J. (1) By this petition the petitioner seeks to challenge his detention under the Conservation of Foreign Exchange and Prevention of Smugrling Activities Act,1974(for short 'the Act').(2) In pursuance of an order dated 19-10-1987 issued by the Joint Secretary of the Government.of India under Section 3(1) of the Act on his satisfaction that it was necessary to detain the petitioner with a view to preventing him from engaging in transporting smuggled goods, the petitioner was detained on 3-11-1987. He was communicated the grounds on which the order of detention was made as required under Subjection (3) of Section 3 of the Act. Reference was made to the Advisory Board as constituted under Section 8 of the Act. The Advisory Board was of the opinion that there was sufficient cause for the detention of the petitioner.(3) The grounds of detention, which are in the narrative form, may briefly be set out. The officers of the Directorate of Revenue Intelligence (DRI) and the Calcutt...
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