Delhi Court January 1989 Judgments
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J.K. Cotton Spinning and Weaving Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-31-1989
Reported in: (1989)(23)LC385Tri(Delhi)
1. The merits of the dispute involved in the above-mentioned 4 appeals are admittedly not in issue before us in these proceedings in view of the judgment of the Supreme Court in J.K Spinning & Weaving Mills Lid.and Anr. v. Union of India A Others . The only issue which requires to be determined by us is that of limitation in respect of the demands in dispute.2. By its judgment in the J.K. Spinning A Weaving Mills Ltd. case, the Supreme Court upheld the retrospective amendment to Central Excise Rules 9 and 49 (the Central Excise Rules are hereinafter referred to as the Rules) which had the effect, inter alia, of making excisable goods removed from the place of their manufacture for manufacture of any other commodity within the said place or factory, liable to payment of Central Excise duty. The Court further held that Section 51 of the Finance Act, 1982, (which legislated the retrospective amendment) was subject to the provisions of Section HA of the Central Excises and Salt Act (h...
Micro Electronics Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-31-1989
Reported in: (1989)(24)LC179Tri(Delhi)
1. This appeal is directed against the adjudication order No.34/85-PREV. dated 2.8.1985 (issued on 6.9.85) passed by the Collector of Customs (Preventive), West Bengal, ordering the confiscation of seized goods under Section 111(d), (m) and (p) of the Customs Act,1962 with an option to redeem the same on payment of redemption fine of Rs.50,000/- in lieu of confiscation and also to pay duty at the appropriate rate on the revised value.2. Factual backdrop: The appellants M/s Micro Electronics, Calcutta, inter-alia carries on business of manufacturing video cassettes in their factory at Calcutta, duly registered as a small scale Industrial Unit with the Directorate of Industrial, Cottage & Small Scale Industries, Govt. of West Bengal, Calcutta. They are duly licenced under the provisions of Central Excises and Salt Act, 1944. It was the case of the department that on the secret information that the appellants illegally imported 5000 pcs. of complete Vedio Cassettes in the name of M/s...
Modi Xerox Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-31-1989
Reported in: (1989)(24)LC377Tri(Delhi)
1. The appellants manufacture Photo-copiers under the brand name Modi Xerox 1045. The goods fell under Item 33D of the erstwhile Central Excise Tariff. The dispute in the present proceedings is on determination of assessable value of the machines for the purpose of assessment of Central Excise Duty. The period of controversy is from 04.03.1985 to 28.02.1986.2. The hearing in this case was concluded on 14.09.1988. Since, however, the appellants requested that the judgment should be issued only after the other two appeals No. E/411 & E/412/88-A filed by the department on the same issue for the subsequent period beginning 01.03.1986 were also heard and considered, the Bench reserved the judgment, agreed to the appellants' request for common consideration of the 3 appeals and commenced hearings in the 2 appeals of the department. Because of the acute shortage of Judicial Members in the Tribunal at Delhi, the hearings in the two appeals of the department could not progress much. They h...
Aluminium Cables and Conductors Vs. Collector of C.E.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-31-1989
Reported in: (1989)(23)LC39Tri(Delhi)
2. The facts, in brief, are that the Superintendent of Central Excise having jurisdiction over the factory of the appellants, while assessing the monthly RT 12 Returns of the appellants under Rule 173-I of the Central Excise Rules, 1944, made 18 demands on the Returns from the month of March, 1976 to August, 1977. The Superintendent did so without issuing any show cause notice to the appellants and without hearing them. The demands, in all, totalled Rs. 4,93,480.68 and were communicated to the appellants during the period from 23-2-1977 to 12-9-1977. On 13-1-1978, the Superintendent sent them a reminder to pay the demands which were still outstanding. It was then that the appellants appealed to the Appellate Collector. The Appellate Collector, without granting a personal hearing (even though asked for by the appellants) dismissed the appeal as a nullity since it had been filed against the Superintendent's reminder and not against the original demands. The appellants are now in appeal ...
Subhash Chander Vs. Union of India and ors.
Court: Delhi
Decided on: Jan-31-1989
Reported in: ILR1989Delhi1
Malik, J. (1) The petitioner has challenged the validity of the detention order dated 29th July 1988 passed against Shri Subhash Chander detenu by Shri K. L. Venna, Joint Secretary to the Government of India, under section 3(1) of the Conservation of Foreign Exchange and prevention of Smuggling Activities Act, 1974 (for short COFEPOSA). The order of detention was passed with a view to preventing the detenu from engaging in transporting smuggled goods and dealing in smuggled goods otherwise than by engaging in concealing or keeping smuggled goods. (2) This followed an incident dated 18th July 1988 when on an intelligence collected by the Economic Intelligence Bureau a raid was conducted on the house of one Ramesh Arya where the wife of Ramesh Arya was to deliver smuggled gold to the petitioner. On raiding the premises one K.G. of foreign marked gold was recovered from the possession of the petitioner to whom it had been delivered by Smt. Sunita wife of Ramesh Arya. The officers of the I...
Lucas T Vs. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-30-1989
Reported in: (1989)(23)LC85Tri(Delhi)
1. This is a revision application filed by the appellants before the Government of India and which on transfer to this Tribunal is being treated as an appeal filed before the Tribunal. The appellants are aggrieved against the order of the Appellate Collector of Central Excise, Madras. Brief facts of the case are that the appellants manufacture electric horns for motor vehicles and claimed the benefit of the Notification No. 71/78 and had made clearance of the horns to the tune of Rs. 4,96,760.20 upto GPI 82 dated 5.7.1982. The scrutiny of invoices, however, showed that they had collected Central Excise duty amounting to Rs. 1,04,297.35 and which was not reflected in the value of the goods as shown in the Gate passes.2. The lower authorities after adding the duty element collected found that the appellants had made clearances in excess of the exempted limit of Rs. 5 lakh and duty to the tune of Rs. 21,222.10 was demanded from them under Rule 10 of the Central Ex cise Rules, 1944. A sho...
Collector of C.E. Vs. United Glass
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-30-1989
Reported in: (1989)(22)LC438Tri(Delhi)
1. This is an appeal filed by the department. At the out-set, the respondents made a preliminary objection saying that the appeal was time-barred. They stated that they had received the impugned order-in-appeal at Bangalore on 29-4-1986. The Assistant Collector of Central Excise at Bangalore received it on 14-5-1986. How come the Collector of Central Excise at Bangalore received it as late as on 2-6-1986, asked the respondents. The Bench asked the learned representative of the department to produce the record of the Collector's office in order to verify the actual date of receipt of the impugned order-in-appeal by the Collector. At the resumed hearing, the learned representative of the department produced a photocopy of the impugned order-in-appeal as received by the Collector. The photo-copy bore a stamped inward entry number, Collector's dated stamp of receipt of 2-6-1986 and initials of a couple of officials dated 5-6-1986. There appeared to be no reason to doubt that the stamp and...
Brij Mohan Vs. State
Court: Delhi
Decided on: Jan-30-1989
Reported in: 38(1989)DLT15
H.C. Goel, J. (1) These are three appeals by three co-accused of the same case. I shall dispose them of by this single judgment. The prosecution case stated in brief is that Brij Mohan and Hari Ram, two of the three appellants, are the neighbours of Saroj Bala, prosecutrix. In the evening of October 3, 1984 the prosecutrix Saroj Bala had gone to the shop of one Prithvi near her home in Subzi Mandi for shopping. Brij Mohan. appellant. met her there at about 7.30 P.M. and told her that her brother Sunil had met with an accident and that she 'should accompany him to Hindu Rao Hospital where her brother Sunil was admitted for treatment. The Prosecutrix went with Brij Mohan on foot to Hindu Rao Hospital which is quite near to her house. One jeep was standing outside the Hindu Rao Hospital. Hari Ram. appellant,was sitting in that jeep. The other appellant Rajesh was at the steering wheel of the jeep. Brij Mohan gagged the mouth of the prosecutrix and with the help of Hari Ram he put Saroj Ba...
Mariam and ors. Vs. the Delhi Transport Corporation and anr.
Court: Delhi
Decided on: Jan-30-1989
Reported in: II(1989)ACC87
S.B. Wad, J.1. In an accident caused by Bus No. DLP-I609 belonging to the respondents one Panna Lal was killed on 12-11-1972. The Tribunal awarded a sum of Rs. 18,450/- towards compensation to the claimants. This appeal is filed for enhancement of the compensation. There is no cross appeal and, thereforee, the fact of negligence and liability for the payment of the compensation is not in doubt.2. The Tribunal, after looking into the evidence regarding the income of the deceased, had arrived at the correct conclusion wherein it had stated that apart from his salary of Rs. 350/- p.m., the deceased was having the additional income as he was a technical hand/Electric Technician and he was required to support a family of nine persons. The Tribunal, however, had gone wrong in deducting Rs. 150/- p.m. on account of the rent which the family was receiving for the house owned by the deceased. This deduction is impermissible, as it has nothing to do with the damages, which are paid to the claima...
Collector of Central Excise Vs. Cawnpore Sugar Works Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-27-1989
Reported in: (1989)(24)LC323Tri(Delhi)
1. In terms of Notification No. 108/78-CE dated 28.4.1978, issued under Rule 8 (1) of the Central Excise Rules, 1944, M/s. Cawnpore Sugar Works Limited (the respondents herein) were sanctioned a sum of Rs. 8,26,164.75 towards rebate on excess production of sugar for the season 1977-78. They were allowed to take credit of this amount in their Personal Ledger Account. The order of the proper officer was passed on 22.9.1978 and the credit was actually taken on 23.9.1978. On 18.5.1979, the Superintendent of Central Excise issued a notice of miscellaneous demand in form DD2 to the respondents demanding a sum of Rs. 2,07,981.87. (A perusal of this notice shows that it is in the nature of peremptory demand rather than a show cause notice.) The Assistant Collector issued a notice on 14.1.1980 revising the amount to Rs. 2,11,612.35 and called upon the respondents to make any submissions against the demand. After holding adjudication proceedings, the Assistant Collector passed an order confirmi...
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