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Delhi Court March 1989 Judgments

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Mar 03 1989

Rajasthan Synthetic Industries Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Mar-03-1989

Reported in: (1989)(22)ECC82

1. In this matter, appellants are alleged by the department to have cleared HOPE woven fabrics, front' November 1986 to March 1987, valued at Rs. 69,21,724.00, in the form of what the department calls "cut to the size of woven sacks as per the requirements of the purchasers after giving them necessary shape and size of the woven sacks except stitching operation".2. The Show Cause Notice to the party, relying ort Rule 2(a) of the: Rules for the Interpretation of the Schedule to the Central Excise Tariff 1985 (5 of 1986) alleged that the aforesaid goods being in the form of cut to the size and shape of woven sacks, fell within the purview of incomplete unfinished woven sacks classifiable under heading 63.01 of sub-heading 6301.00.3. The Assistant Collector held that such pieces of fabrics are cut to specific length and size of woven sacks and bags and therefore, correctly classifiable under subheading 6301.00. This view was also upheld by the Collector of Customs and Central Excise (App...


Mar 03 1989

Silibans International Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Mar-03-1989

Reported in: (1989)(42)ELT632TriDel

1. The above-mentioned appellants have filed the captioned four appeals being aggrieved by the Order Nos. 55/87 and 56/87, both dated 7th September, 1987, passed by the Collector of Customs, New Delhi. The issue involved in Appeal Nos. 3605/87 and 3606/87 is similar. Appeal Nos. 3607 & 3608/87 arise out of the same orders which are appealed against in appeal Nos. 3605 & 3606/87. As such the above captioned four appeals are disposed of by one consolidated order.2. The appellants had imported Cinnamonum Zolyanicum (crude drug) and had filed two bills of entry Nos. 347 & 348. The appellants had claimed clearance under OGL 6 item 37(4) of Imports-Export Policy 1985-88 which reads as under:- "Crude Drugs required for making Ayurvedic and Unani medicines as per list 4 of this Appendix (import of Jade, pearls and corals will be allowed only in the powder form and of non-jewellery quality only)".2.1. Accordingly the import of Darchini (Bark) vide item 47 of list 4 was admissible u...


Mar 03 1989

Radha Yarns (P) Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Mar-03-1989

Reported in: (1989)(23)LC337Tri(Delhi)

1. This is a case of two consignments of synthetic and woollen rags.The appellants herein have not been extended the benefit of OGL as per Appendix 6(1) of the Import Export Policy of 1985-88 on the ground that these are not completely premutilated although they are otherwise admitted to be mutilated. Exact examination reports in respect of the two consignments are as follows :- 'Mutilated (Synthetic) rags only in each. These are garments cut/torn to two or three pcs. only"; and 'On examination it is ascertained that the imported goods are synthetic garments (used) which are cut/torn to two or three pcs. only". '(Mutilated) Woollen rags only in each. These are all garments cut/torn to two or three pcs. only and 'On examination it is ascertained that the imported goods are woollen garments (used) which are cut/torn to two or three pcs. only." Since they have not been considered rags the appellants have also been denied the benef it of lower rate of duty applicable to the woollen and sy...


Mar 03 1989

Collector of C. Ex. Vs. Indian Communication Network

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Mar-03-1989

Reported in: (1989)(23)LC36Tri(Delhi)

1. In this case, the department alleges that respondents are manufacturers of electronic typewriters falling under sub- heading 8469.00 and inter-connecting computer devices and floppy disk drive falling under sub-heading 8473.00.Prior to 10-6-1986, the respondents were filing price list in Part I claiming that their product was being sold to buyers, not being related persons in the course of wholesale trade - assessable under Section 4(1) (a) of Central Excises and Salt Act, 1944 (hereafter, the Act).On 11-6-1986, the respondents filed a fresh price list in respect of their new range of electronic typewriters in Part V as excisable goods being sold in retail by the asses-see/related person under Rule 6(a) of the Central Excise (Valuation) Rules, 1975 (hereafter, the Rules). It was claimed that electronic typewriters will be sold through various branched of the respondents located at various places in the country.The sale was claimed to be a retail sale to the purchaser who usually pl...


Mar 03 1989

indore Malwa United Mills Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Mar-03-1989

Reported in: (1989)(22)LC600Tri(Delhi)

1. This is an appeal against Order-in-Appeal No. 341-CE/IND/83 dated 3.12.1983 passed by the Collector of Central Excise (Appeals), New Delhi.2. The appeal was posted for hearing on 13.6.1988 and was dismissed by the Tribunal for default of appearance of the appellants. On cause being shown in justification of the non-appearance by the appellants on 13.6. i988, the dismissal order was set aside and the appeal restored to file on 11.1.1989.3. By Order-in-Original dated 21.4.1980, the Assistant Collector of Central Excise, lndore, confirmed two demand notices against the appellants. The order was received by the appellants on 22.4.1980. An appeal was filed before the Appellate Collector (as the authority was then designated) on 23.7.1980. The Central Excise law at the material time had prescribed a period of 3 months for filing appeals and did not confer any power on the Appellate Collector to condone delays in filing appeals. In the instant case, there was a delay of one day beyond the...


Mar 03 1989

Wirex Metal Works Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Mar-03-1989

Reported in: (1989)(23)LC54Tri(Delhi)

1. M/s. Wirex Metal Works has filed three appeals being aggrieved from the assessment done on Bill of Entry. In Col. 2 of the Appeal Memo, it has been mentioned as dated 10.1.89 in File No. S/76-Misc. 15/89-IV B/E No. 010514 dated 25.11.88. The said appeals were presented in the Registry on 6.2.89. Sh. N. Singh, learned Consultant has appeared on behalf of the appellants and Sh. A.S. Sunder Rajan.Departmental Representative for the respondents.2. At the outset of the hearing, Sh. Sunder Rajan raised a preliminary objection that the appeals filed by the appellants are not maintainable as there is no order of the Collector as an adjudicating authority. In his support, he cited the case of Collector of Customs, Calcutta v.Metro Exporters Pvt. Ltd., Bombay, (2) Jayant Oil Mills Pvt. Ltd., Bombay Order dated 28th March, 1988 where the Tribunal had taken a similar view.3. Sh. N. Singh, learned Consultant who has appeared on behalf of the appellants, stated that the Collector had passed an o...


Mar 03 1989

Malkiyat Singh Vs. Delhi Administration and ors.

Court: Delhi

Decided on: Mar-03-1989

Reported in: 1989CriLJ1112

S.S. Chadha, J. (1) This order will dispose of the two appeals, one by Constable Malkiyat Singh, being L.P.A. 242/80 and the other by A.S.I. Jagrup Singh, being L.P.A. 241180, arising out of a common judgment of the learned Single Judge dismissing their petitions under Article 226 of the Constitution of India assailing the validity of their dismissal from police force on the charge of molesting a young girl while in their protective custody. (2) Fir No. 728173 was registered on May 25. 1973 at police station Daryaganj under Sections 363/366 Indian Penal Code on a complaint by one Shri Narinder Kumar, father of Miss Shashi Bala against Shri Mohinder Kumar Gupta, son of Shri Trilok Chand, r/o Mohalla Garhi Pilhwa District, Meeru. alleging therein that he had kidnapped Shashi Bala under 18 years from lrwin Hospital, New Delhi, with intention that she may be forced to illicit intercourse or knowing it to be likely that she will be forced to illicit intercourse. The case on the registration...


Mar 03 1989

Anil Kumar Jauhar and anr. Vs. Atlas Cycle Industries

Court: Delhi

Decided on: Mar-03-1989

Reported in: 38(1989)DLT233; 1989(17)DRJ83

Sunanda Bhandare, J.(1) This Revision Petition is directed against the order of the Additional Rent Controller, Delhi dated 28th January 1986 whereby the Petitioners' eviction petition filed under Section 14(l)(c) read with Section 25-B of the Delhi Rent Control Act (hereinafter referred to as 'the Act') on the ground of bona-fide personal need of the Petitioner No. I was dismissed. (2) The petitioners' case in the eviction petition in brief was that the Petitioner No. I who is the owner of the suit premises at 128 for Bagh, New Delhi required the premises for his bona fine personal need for his residence. Since the premises in question were constructed on a residential plot of land leased out by the President of India to Petitioner No. I by perpetual lease deed dated 13th May 1959 the construction was of purely residential nature. Though there was no written lease agreement between the Petitioners and the respondent the Respondent had represented at the time of taking the premises on ...


Mar 02 1989

Rashtriya Chemicals and Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Mar-02-1989

Reported in: (1989)(24)LC177Tri(Delhi)

1. Appellants applied for permission under the then existing Rule 56-C of Central Excise Rules, 1944 for sending platinum/rhodium to secondary manufacturer for refining and fabrication into guages. The guages were, thereafter, brought by the appellants and used as catalyst in the manufacture of nitric acid.2. Appellant's claimed before the lower authorities that, as per provision of Rule 56C of Central Excise Rules, 1944, as it then stood, the goods received by a primary manufacturer could be used in the factory as a raw material/component parts for manufacture of excisable goods, without payment of Central Excise duty. This claim was rejected on the ground that a catalyst cannot be considered as a raw material.3. Appellants then claimed that they should be given the benefit of Notification No. 118/75-C.E., dated 30-4-1975, which exempted goods falling under Tariff Item 68, manufactured in a factory and intended for use in the factory in which they were manufactured or in any other fa...


Mar 02 1989

Bank of Maharashtra Vs. O.P. Singla and Another

Court: Delhi

Decided on: Mar-02-1989

Reported in: 38(1989)DLT433; 1989LabIC1833; (1990)ILLJ124Del; 1989RLR173

ORDER1. In this writ petition, Bank of Maharashtra (hereinafter referred to as 'the Bank'), has challenged the award dated 14th August, 1985, of the Central Government Industrial Tribunal, New Delhi (hereinafter referred to as 'the Tribunal'). 2. Brief facts are that Shri Krishna Kanhaiya (hereinafter referred to as 'the workman') has joined the service of the bank in its Chandni Chowk Branch as peon and was later transferred to Branch Officer, Meerut, in Uttar Pradesh and was in course of time posted as daftly in accordance with his seniority. His Pradesh and terminated-vide order No. AXI/ST/477/83 dated 17th January, 1983. An industrial dispute was raised on his behalf and it was referred, vide Order No. L. 12012/280/83-D. II(A) dated 30th March, 1984, for adjudication to the Tribunal in the Following terms : 'Whether the action of the management of Bank of Maharashtra in terminating the services of Shri Krishna Kanhaiya is justified If not, to what relief the workman is entitled ?' ...


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