Delhi Court December 1989 Judgments
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H.M.T. Limited Watch Factory Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-12-1989
Reported in: (1990)(28)LC177Tri(Delhi)
1. This is an appeal against the order dated 23.8.1984 passed by the Collector of Customs (Appeals) Madras by which he had upheld the order dated 12.12.1983 passed by the Assistant Collector of Customs (Refunds) Madras Custom House rejecting the refund claim for Rs. 79,442.10 filed by the appellants. The appellants herein imported a consignment of stainless steel flats of the following dimensions: and cleared it on payment of 150% duty under Heading 73.15(2) Customs Tariff Act, 1975 on 7.7 1983. Subsequently, they filed a refund claim on the ground that the goods were eligible for exempted assessment at 60% being covered by exemption notification 259/82-Cus. dated 24.11.1982. According to this notification, stainless steel bars (including bright bars) having cross-sectional dimension of less than 10 mm is to bear 60% duty and such goods having cross-sectional dimension of 10 mm or more are to bear duty at the higher rate of 150%.The appellants refund claim was rejected by the Assistan...
Technical Consultancy House Private Ltd. Vs. Kuldip Raj Narang and Oth ...
Court: Delhi
Decided on: Dec-12-1989
Reported in: [1989]66CompCas410(Delhi)
D.P. Wadhwa, J.1. M/s Technical Consultancy House (P.) Ltd., the company, was ordered to be wound up by order dated October 20, 1978 (O.P. No. 74 of 1977). This was on a creditor's petition filed under section 439(1)(b) of the Companies Act, 1956 (for short 'the Act'), on the ground that the company was unable to pay its debts (section 433(e)). The company was incorporated on November 24, 1971, and was established with the object of providing technical consultancy to companies. The company had various other objects also. 2. On making of the winding-up order, the statement of affairs was to be filed as required under section 454 of the Act. This was not done within the prescribed time and the official liquidator, thereforee, as a complainant, filed the present complaint under section 454(5) of the Act. This sub- section (5) is as under :- '(5) If any person, without reasonable excuse, makes default in complying with any of the requirements of this section, he shall be punishable with im...
Ravinder Bhatia Vs. Satnam Singh and Another
Court: Delhi
Decided on: Dec-12-1989
Reported in: 1990CriLJ2467; 1990(2)Crimes582; 40(1990)DLT386; I(1990)DMC580; 1990(18)DRJ241; 1990RLR21
ORDER1. These two applications have been moved by the petitioner, one for seeking restoration of the criminal revision No. 187/89 (Cr. M. 298/89) which came to be dismissed on September 22, 1989 and the other (Cr. M. 266/89) seeking condensation of delay in moving the said application. 2. The criminal revision had been brought under Section 397 of the Code of Criminal Procedure, against an order dated August 4, 1988, of Shri Shiv Charan, Metropolitan Magistrate, seeking the relief that warrants of arrest issued against the petitioner may be cancelled. The warrants of arrest appear to have been issued for non-payment of arrears of maintenance. On September 22, 1989, the following order was made : 'Present : None of the petitioner. Ms. Usha Bhatia in person. Crl.R. 187/89 and Crl.M. 265 and 266/89 No one has turned up on behalf of the petitioner to pursue the matter. I have gone through the file and find no merit in this petition. Dismissed.' 3. So, it is evident from the aforesaid order...
Commissioner of Income-tax Vs. B.N. Mathur
Court: Delhi
Decided on: Dec-12-1989
Reported in: [1990]184ITR402(Delhi)
Kirpal, J.1. In respect of the assessment year 1981-82, the petition seeks a direction to the Tribunal to state the case and refer the following two question of law to this court : '(1) whether, on the facts and in the circumstances of the case, the Income-tax appellate; late Tribunal was justified in law in holding that a valid trust had come into existence and the assessment should have been make in accordance with section 161 of the Income-Tax in respect of trust (2) Whether, on the fact and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the income of the M.K.S. Maintenance Trust was not the income of the assessed ?' 2. As in evident from a regarding of the foresaid question, the point in issue pertains to the validity of a trust deed stated to have been executed by one Shri P. N. Mathur who was the brother of the respondent. This trust deed in alleged, by the respondent to have been executed by Shri P. N. Mathur for the main...
Star Paper Mills Ltd. Vs. Behari Lal Madan Lal Jaipuria Ltd. and ors.
Court: Delhi
Decided on: Dec-12-1989
Reported in: AIR1990Delhi241; 40(1990)DLT281; 1990(18)DRJ228
Y.K. Sabharwal, J.(1) Plaintiff has filed this suit for recovery of Rs. 96,41,765-31 p. Defendant No. I is a limited Company of which defendant No. 2 is said to be the Managing Director. Plaintiff's case is that defendants 2 and 4 have been managing and controlling the business of defendant No. 1 actively and that defendant No. 1 was working as a wholesale dealer of plaintiff company for the territory of Delhi since 1984 and was purchasing various varieties of craft and printing paper both from Delhi sales office of the plaintiff company as well as from the Mills situated at Saharanpur.(2) Briefly, the case of the plaintiff is that defendant No. 2 from time to time placed orders on behalf of the first defendant on the plaintiff and the same were executed by plaintiff company by supply of goods. The plaintiff company sold and supplied goods worth Rs. 72,27,079.00 vide 189 number of consignment against the terms of direct payment within 45/60 days. The goods of the said consignments were...
Vijay Kumar Dharna Vs. Union of India and ors.
Court: Delhi
Decided on: Dec-12-1989
Reported in: 1990LC274(Delhi); ILR1989Delhi470
P.K. Bahri, J.(1) In pursuance of the detention order dated July 13, 1989, passed by respondent No. 2 under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (for short 'COFEPOSA Act'), the petitioner has been detained with a view to preventing him from abetting the smuggling of goods. In this writ petition filed under Article 226 of the Constitution of India read with Section 482 of the Code of Criminal Procedure, the petitioner has challenged the said detention order. (2) The learned counsel for the petitioner has pleaded that the petitioner, who knows only Punjabi language in Gurmukhi script, has been supplied copies of the detention order and the grounds of detention in that language which are at variance with the detention order and the grounds of detention supplied to the detenu in English language and thus, the 'afeguard provided under Article 22(5) of the Constitution of India stands violated. (3) The order of detention has be...
J. K. Synthetics Ltd. Vs. Income-tax Officer.
Court: Delhi
Decided on: Dec-12-1989
Reported in: [1990]32ITD775(Delhi)
ORDERPer K. S. Vishwanathan, Vice President - The assessed, a Ltd. Company, has raised a number of grounds in their appeal against the order of the CIT (Appeals) disposing of the assessment for the year 1981-82. These are discussed Serialtim.2 to 9. [These paras are not reproduced here, as they involve minor issues.]10. The next issue is a claim for deduction of the provision for electricity surcharge. There was some dispute going on between the assessed and the Rajasthan State Electricity Board regarding the rate at which the supply of electricity should be charged. According to the assessed, all new industrial undertakings or expansion units could be charged by the Electricity Board only at concessional rate. However, from Nov. 75 onwards, the Electricity Board charged at full rate. The assessed, however, refused to pay the full amount. On that account, the Electricity Board had levied 2% per month as a surcharge for non-payment. The assessed approached the court for stay of the paym...
Aquamed Laboratories Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-11-1989
Reported in: (1990)(27)ECC25
1. We heard this appeal on 8-9-1989 and pronounced the following order in the Court :- "Heard. Order-in-Appeal modified - demand will be only for 6 months. Appeal allowed to this extent only." 2. The appellants, at the material time, were engaged in the manufacture of patent or proprietary medicines (P or P medicines) falling under Item 14E of the First Schedule ('CET' for short) to the Central Excises and Salt Act, 1944 and of goods not elsewhere specified falling under Item 68, CET. P or P medicines were, during the material time, one of the items specified in Central Excise Notification 80/80-C.E., dated 19-6-1980 as eligible for duty-free first clearances for home consumption up to the value of Rs. 7.5 lakhs. However, para 2(ii) of the notification provided that the notification shall not apply to manufacturer who manufactures excsiable goods falling under more than one item number of the CET and the aggregate value of clearances of all excisable goods by bun, or on his behalf, fo...
Collector of Central Excise Vs. Star Paper Mills Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-11-1989
Reported in: (1990)LC249Tri(Delhi)
1. The common issue decided by the Collector (Appeals) in both these matters is that the respondents were eligible for the benefit of proforma credit of the duty paid on wrapping or packing paper used to pack other varieties of paper, towards payment of duty on the latter.The Collector found in favour of the respondents. The Executive Collector, namely, Collector of Central Excise, Meerut has questioned the finding of the Collector (Appeals) in both these matters.2. We have heard Shri M.S. Arora, DR, for the appellant - Collector and Shri J.S. Kapil, Advocate, for the respondents.3. In the appeal memorandum, a ground has been taken that proforma credit of the type referred to earlier is not permissible since wrapping or packing papers cannot be considered as a material or component part used in the manufacture of other varieties of paper.This issue has been considered by the Tribunal in Collector of Central Excise, Indore v. Orient Paper and Industries Ltd. - 1984 (18) ELT 88.It was h...
Shri Bhadrada Chemicals Pvt. Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-11-1989
Reported in: (1991)LC86Tri(Delhi)
1. The issue to be decided in this case is whether silicone emulsion obtained by the appellants by the process of mixing certain ingredients with the aid of power in silicone oil which is imported and on which additional duty of customs (countervailing duty) at the appropriate rate under Tariff Item 15 A. had been paid is cYvatgeabVe to Central Excise duty under Tariff Item 15 A.(1) ibid. The contention of the appellants before the lower authorities was that no chemical synthesis took place in the preparation of emulsion of silicone oil. It was also further contended that since the silicone oil out of which the emulsion was made had already borne countervailing duty under Tariff Item 15A(1), Central Excise duty under the same tariff item could not be charged once again. The appellant's contention was rejected by the lower authorities, who held that the emulsion was chargeable to duty under Tariff Item 15A(1) of the Central Excise Tariff in view of Explanations II & III below Tarif...
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