Delhi Court November 1989 Judgments
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Swatantra Bharat Mills Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-15-1989
Reported in: (1991)LC616Tri(Delhi)
1. The learned Counsel stated that the appellants have been manufacturing terry towels in their factory at Shivaji Marg, New Delhi for over 3 decades. As the towels cannot be woven individually on looms, the same are woven in continuous length of fabric leaving space in between from where the towelling fabric can be cut into individual pieces of towels. The cut pieces are then stitched and the towels so stitched are sold in the market/Other textile mills are also following this process of manufacture of towels.2. Prior to 1-3-1986, the towels were classified under Tariff Item 19 of old Tariff Schedule as "Cotton Fabrics" and excise duty was paid accordingly. This was also in consonance with the CBEC Tariff Advice No. 26/80, dated 22-5-1980 clarifying that towels after having been cut and stitched are classifiable under Tariff Item 19 and not again under Tariff Item 68 as 'Made-up articles'. After the introduction of new Central Excise Tariff Act, 1985 effective from 28-2-1986, the app...
Mitutronics Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-15-1989
Reported in: (1990)(25)ECC232
1. Both the appeals involve a common question and are hence being disposed of by a common order.2. The issue for consideration in these appeals is the classification of educational audio picture cards imported by the appellant. The appellant which is a small scale manufacturer carrying on the business of manufacturing electronic teaching aids, imported a product called "Talk N' Teach", comprising of a small machine and complimentary cards. The first consignment of these "educational audio picture cards" was cleared under Heading 49.03 of the Customs Tariff Act without payment of any Customs duty. The 2nd consignment was classified under Tariff sub-heading 4911.99 both by the Assistant Collector and the Collector (Appeals), rejecting the appellant's claim for reassessment under Heading 49.03 as "Children's picture, drawing or colouring books". C/Appeal No. 2703/88-C has been filed against the order of the Collector (Appeals), classifying the import under Tariff sub-heading 4911.99.4. T...
Collector of Customs Vs. Calcutta Telephones
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-15-1989
Reported in: (1990)(25)ECC203
1. The respondents M/s. Calcutta Telephones placed a purchase order for the import of complete set of equipment for installation and commissioning of Electronic Tax equipment. The whole system was imported in ten consignments. The Asstt. Collector rejected the clarification of the respondents to assess the imports under Heading 85.13 read with Notification No. 172 Cus/77 i.e. as a complete Telephonic exchange on the ground that no single consignment contained a complete telephone exchange, and the Bill of Entry covers only a part of telephone exchange. On appeal the Collector of Customs (Appeals) allowed the same holding that the importation of the said machine in several parts and consignments deserves classification and assessment under the Heading 85.13. Hence the appeal by the department.2. The departmental representative contended that since the contract is not registered under the Project Imports (Registration of Contract) Regulation, 1965, the entire system imported in 10 consi...
Aryavarta Plywood Limited Vs. Rajasthan State Industrial and Investmen ...
Court: Delhi
Decided on: Nov-15-1989
Reported in: [1991]72CompCas5(Delhi)
ORDERS.N. Sapra, J. 1. By the present application filed under sections 456 and 457 of the Companies Act, 1956 (hereinafter called 'the Act'), read with rule 9 of the Companies (Court) Rules, 1959, the applicant, namely, Aryavarta plywood Limited (in liquidation), through the official liquidator, has sought the following reliefs: '(a) Issue ad interim ex parte stay injunction restraining the respondents from disposing of any goods of the company and/or land, building, plant and machinery and other goods housed at the factory situated at Biwandi, Distt. Alwar, Rajasthan. (b) To confirm the stay ex parte on hearing motion. (c) To order the respondents to hand over the factory consisting of land, building, plant and machinery, etc., etc., to the official liquidator of the company as those assets/properties are in the deemed custody of the Hon'ble High Court. (d) To order the sale of those assets only under the supervision, guidance and orders of this Hon'ble High Court through it offici...
Lakhbir Singh Vs. Union of India and ors.
Court: Delhi
Decided on: Nov-15-1989
Reported in: ILR1989Delhi508
P.K. Eahri, J. (1) This petition has been brought under Article 226 of the Constitution of India read with Section 482 of the Code of Criminal Procedure, seeking quotient of the detention of the petitioner. The detention order dated May 19, 1989, has been passed by respondent No. 2 against the petitioner under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (for short 'COFEPOSA Act') with a view to preventing the petitioner from smuggling goods and engaging in transporting and concealing smuggled goods. A declaration under Section 9(1) of the Cofeposa Act has also been issued on June, 8, 1989 and vide order dated August 17, 1989, the period of detention was fixed for two years. (2) Various grounds have been raised in the petition but it is not necessary to refer to all of them. (3) This case had reached for hearing on November 10, 1989 and the matter remained part-heard but surprisingly no one appeared for the respondents at all. Ev...
Geeta Devi and ors. Vs. Amrik Singh and ors.
Court: Delhi
Decided on: Nov-11-1989
Reported in: 1990ACJ484; ILR1990Delhi370
Malik, J.(1) The appellants have filed this appeal against the award passed by the Motor Accident Claims Tribunal on 31st of January 1981 allowing a compensation of Rs. 54,600 in favor of the legal representatives of the deceased P. C. Gupta who died as a result of motor accident which took place on 29th of December 1977. The liability of the insurance company was held to be the statutory limit of Rs. 50,000 only. The Tribunal concluded that the accident took place as a result of contributory negligence by the deceased and apportioned the responsibility of' the accident to the extent of 50 per cent attributed to the deceased and. 50 per cent to the respondents in the claim petition. I shall be adverting to the other details in the subsequent paras of the judgment. (2) Adverting to the facts, the deceased P. C. Gupta was driving his scooter Dhe 7115 on 29th of December 1977 at about 1.52 P. M. It is alleged that soon after he crossed the railway crossing at Shakti Nagar and was negotiat...
Kanwarjeet Singh Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-10-1989
Reported in: (1990)LC369Tri(Delhi)
1. A common order is being issued for all the appeals because all the appeals arise out of a common impugned order. 2.1 On 16-3-1983, in pursuit of a secret information, the Directorate of Revenue Intelligence (DRI) staff and Customs staff, Amritsar made Truck No. PJE 1555 to halt for checking at Bhagtpura T. Crossing on G.T. Road near Doburji. The staff thoroughly checked the Truck and was able to locate a secret cavity in the body of the truck PJE 1555 at about 1630 hrs. On opening the secret cavity in the truck by unbelting the belts, it was found to contain 55 Bricks of silver weighing 566.500 kgs., I/c (Indian currency) Rs. 20,000/- and one chit of white paper containing the number of the pieces of silver and its weight which were kept in the secret cavity. As a result of the search of the truck, a few other documents being relevant were also recovered from the truck. Both the drivers namely S/Shri Jagir Singh s/o Bakhshish Singh 1st driver, Jaginder Paul Singh, 2nd driver of the...
Mool Chand Vs. State
Court: Delhi
Decided on: Nov-10-1989
Reported in: 1990CriLJ682; 40(1990)DLT326; 1990(18)DRJ50
P.K. Bahri, J.(1) This criminal revision has been brought against judgment dated February 10, 1988, of an Additional Sessions Judge, Delhi, by which he while dismissing the appeal brought against judgment and order dated November 7, 1987, of the Metropolitan Magistrate, Delhi, convicting the petitioner for offences punishable under Sections 193, 205, 420, 468 and 471 of the Indian Penal Code and sentencing him to .undergo two years rigorous imprisonment for offence under Section 193, three years for offence under Section 205 and two years rigorous imprisonment each for the other offences with the direction that the sentences shall run consecutively and directions were given by the appellate court that the sentences should run concurrently.(2) The petitioner has also undergone sentence of more than 1' years In this revision petition, he has prayed that the sentence may be modified to the period already undergone.(3) I find that there has taken place a grave illegality in the trial of th...
Asso Auto Accessories Co. (P) Ltd. Vs. Ess Pee Auto Enterprises
Court: Delhi
Decided on: Nov-10-1989
Reported in: 1989(2)ARBLR448(Delhi); 40(1990)DLT356; 1990(18)DRJ116
Chandhry, J. (1) M/S. Asso Auto Accessories Co. Pvt. Ltd. has filed this suit by which a perpetual injunction restraining the defendants from manufacturing, selling or otherwise dealing with auto electrical parts etc., under the trade mark Asco or any other trade mark identical or deceptively similar to the plaintiff's registered trade mark Assu is claimed. The claim is based on the following allegations : The plaintiff and its predecessors-in title have been engaged in the business of manufacturing and marketing of auto parts and accessories under the name and style of Asso Auto Accessories since 1-4-1968, and have been using the trade mark Assu which mark duly stands registered in the name of the plaintiff in Class 12 of the Trade and Merchandise Marks Act. Registration is stated to be still valid. Plaintiffs had given wide publicity to its mark Assu and the trade name Asso Auto Accessories Company and the products under the mark Assu connote and denote the goods and merchandise of t...
Prakash Trading Co. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-09-1989
Reported in: (1990)(30)LC39Tri(Delhi)
"Order-in-Appeal set aside with consequential relief to the appellants. This order will have no bearing in relation to the Central Excise Tariff Act, 1985. Announced in the Open Court." Hereunder, we set out our reasons for the same: The appellants manufacture Ayurvedic Maka Oil, Ayurvedic Amla Oil and Ayurvedic Brahmi Oil, hereinafter referred to as oils, since 1964 by using herbal ingredients. After the oil is manufactured, as per the process stated in Appeal Memo, a small quantity of 0.3% of sandal wood oil is added in order to preserve aroma and to prevent the oil from becoming rancid. In the year, 1971, perfumed hair oil was included in T.I.14F and that product was brought under excise net, but as the appellants were not manufacturing perfumed hair oil, even though they were made to obtain the manufacturing licence, they were paying duty under protest. But, subsequently, relying upon evidence and reports of the experts, produced by the appellants, the excise authority cancelled t...
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