Delhi Court June 1989 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Dalmia Dairy Industries Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-22-1989
Reported in: (1989)(25)LC391Tri(Delhi)
1. On the coming up of this matter we have first taken up the request of the appellants for admission of additional evidence. The documents that are sought to be placed on record is an affidavit in regard to the Appellant-Company writing to the Central Food Technological Research Institute, Mysore for an opinion on the use of malt in the impugned product, together with the reply of the said Institute and photostats of available literature on the use of malt flavour. The latter are titled "Manufacture of Malt and Malt Products", by M. Narayana Rao, M.R. Chandrasekhara, M. Swaminathan and V. Subrahmanyan and Publication "Flavour '81".2. We find that the appellants addressed the Central Food Technological Research Institute for their opinion on 20th May, 1989 and the Institute furnished the reply on 25th May, 1989, while the order against the appellants was passed by the Assistant Collector much earlier on 26th July, 1988 and the order of the Collector (Appeals), upholding the order of t...
Sita Ram Alias Chhota Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-21-1989
Reported in: (1989)(44)ELT84TriDel
1. In this application under Sub-section (1) of Section 82-B(2) of the Gold (Control) Act, 1968 the applicant requires the Tribunal to refer the following question said to be questions of law arising out of order of the Tribunal in order No. A/319/88-NRB, dated 31-10-1988 in Appeal No. G/45/85-NRB - 1989 (41) E.L.T. 149 to the Hon'ble High Court of Allahabad :- (1) Whether in the appeal the Hon'ble Tribunal could convert the proved contravention from Sub-section (1) to Sub-section (2) of Section 8 of the Gold (Control) Act? (2) Whether in the light of Section 81A of the Gold (Control) Act, it could be concluded that there is no impediment for converting the established breach from one sub-section to another sub-section of the same Section? (3) Whether it is correct for the Hon'ble Tribunal to presume the breach to be 'established' even while concluding that the breach is not under the specific sub-section which was alleged but under another sub-section, even if it be of the same secti...
Collector of C. Ex. Vs. G.K. Auto Industries
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-20-1989
Reported in: (1989)(24)LC460Tri(Delhi)
1. In these matters, relating to Appeal No. E/2169/84 and Supplementary Appeal No. 1601/88-B.I, the respondents had claimed before the lower authority that their clearances of goods falling under Central Excise Tariff Item 68 being less than Rs. 30 lakhs during the preceding financial year i.e. from 1-4-1977 to 31-3-1978 and the value of their Plant & Machinery being less than Rs. 10 lakhs, their goods were, therefore, exempt from payment of Central Excise duty by virtue of Notification No. 176/77-C.E., dated 17-6-1977.2. This contention was not accepted by the Assistant Collector on the ground that the total value of clearances of all excisable goods manufactured by the respondents during the period falling under Central Excise Tariff Item 34-A and Tariff Item 68 had exceeded Rs. 30 lakhs and they were not entitled for exemption. Accordingly, the respondents were asked to pay duty of Rs. 78,075.98p.3. When the matter went up in appeal, the Collector of Central Excise (Appeals) Bo...
Madras Radiators and Pressings Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-20-1989
Reported in: (1990)LC254Tri(Delhi)
1. In this appeal, the appellants M/s. Madras Radiators & Pressings Ltd., manufacturers of motor vehicle parts and accessories, have challenged the correctness and validity of the order-in-appeal dated 26-4-1984 passed by the Collector (Appeals), Madras. The Appeal is filed under Section 35-B of the Central Excises and Salt Act, 1944 (hereinafter referred to as 'Act').2. The appellants Company had filed a classification list No. 9/81-82 classifying the steel seat assembly for tractors under Tariff Item 68 (Motor Vehicles parts not otherwise specified) and had claimed exemption under Notification No. 169/79, dated 19-4-1979. This classification list was approved and the steel seat assembly for tractors were being cleared accordingly.3. The appellants filed a revised classification list (supplemental to the above referred to classification list) classifying the "steel seat assembly for tractor" under Tariff Item No. 40 (Steel furniture and parts thereof) and also claimed exemption f...
Indian Oxygen Ltd. Vs. Collector of C.Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-15-1989
Reported in: (1989)(24)LC419Tri(Delhi)
1. The facts of the case in brief are that the appellants manufactured Dry Compressed Air in their factory at Dispur from the year 1963 without obtaining a Central Excise licence and without observing all other formalities required under the Central Excise Laws. They were also manufacturing Oxygen and Acetylene gases for which they filed classification list Under Rule 173B of the Central Excise Rules. In the said classification list, the particulars of other goods produced were required to be declared, and they gave a 'nil declaration implying that they did not manufacture any other goods. Item 68 of the CET was introduced w.e.f. 1 -3-1975. During the period from 1-3-1975 to 30-3-1984 the appellants manufactured and cleared Dry Compressed Air valued at Rs. 35,73,604.88, without obtaining a central excise lincence for this commodity and without filing any classification list and price list and without payment of appropriate central excise duty. A show cause notice was, therefore, issue...
Collr. of C. Ex. Vs. Narrondass Manordass Precious
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-15-1989
Reported in: (1989)(24)LC254Tri(Delhi)
1. Heard both sides. Shri R.K. Jain, learned Consultant for the Respondents at the very outset requests that the matter may be adjourned in view of the fact that the issue is already pending before the Supreme Court in an appeal in the case of Anup Engineering (1978 ELT J 533). In support of his request for adjournment he relies on the decision of the Gujarat High Court in the case of Commissioner of Income-tax, Gujarat-II v. Swendra Gulabchand Modi, in particular the observation at page 519, which is reproduced below :- "...Now, when the validity of the alleged partition was the very question which was pending before the Supreme Court, the outcome of the appeal before the Tribunal depended upon the ultimate decision of the Supreme Court. The request of the assessee to block the matter by adjourning it till the appeal hi question, namely, Civil Appeal No. 156 (N.T.) of 1971 (sic) pending in the' Supreme Court was finally disposed of, was a legitimate request. If this prayer was not gr...
Filtronics Ltd. Vs. Collector of C.Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-15-1989
Reported in: (1991)LC225Tri(Delhi)
1. This is an appeal against the order of Collector of Central Excise (Appeals), Bombay. Brief facts of the case are that the appellants manufacture, among other items, R.F. inductors, chokes, peaking coils and AM/FM Transformers and MW/SW Oscillator coils and antenna coils and RF/IF coils.2. The appellants, before the Assistant Collector, claimed the assessment of the goods under Tariff Heading 8529.00. While the Revenue in the proceedings, before us, want the goods to be assessed under Tariff heading 8504.00 CET. The two Tariff Headings, for convenience of reference are reproduced below : "8504.00 - Electrical transformers, static converters (for example,- 20% rectifiers) and inductors. "8529.00 - Parts suitable for use solely or principally with the ap- 15% paratus of heading Nos. 85.25 to 85.28 3. The appellants filed a classification list effective from 1-3-1986 in respect of the following four items : 4. Seeking approval of the classification for all the items under Tariff Headi...
Assam Hardboards Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-14-1989
Reported in: (1989)(24)ECC292
1. M/s. Assam Hardboards Limited have filed an appeal being aggrieved from the order passed by the Collector of Customs, Calcutta.2. Briefly the facts of the case are that M/s. Assam Hardboards Ltd., Calcutta had imported a consignment of 20 pieces of surface plates with lugs valued at Rs. 3,03,228.42 per S.S. Indian Progress Rot. No.255/87, Line No. 74 and sought clearance under OGL Appendix 6(4) as spare parts for machine tools for working wood falling under Heading 8466.92. The goods were examined and on their examination the shed appraiser's view was that the goods were stainless steel plates of length 394 cm, width 147.5 cm and thickness 5 mm. The revenue authorities were of the view that the goods imported were stainless steel plates and were classifiable under Heading 7219.90. Stainless steel plates fall under Sl. No. 52 of Appendix 5, Part-A as canalised item and required valid licence for clearance. Since the goods could not be treated as spares, the same were not covered und...
Kesoram Rayon Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-14-1989
Reported in: (1991)LC222Tri(Delhi)
1. The facts of the case, in beief, are that the appellants imported a consignment of 3832 bales of rayon grade wood pulp and the same was stored in their bonded warehouse on 16-6-1984. The warehousing period was three months and it expired on 15-9-1984. Within the warehousing period, i.e., upto 15-9-1984, the appellants cleared the goods in part from time to time except 832 bales which were left un-cleared in the warehouse. The appellants did not apply for extension of the warehousing period under Section 61(l)(b) of the Customs Act, 1962. The warehousing period of three months was not, therefore, extended. The appellants paid a sum of Rs. 8,03,458.32 as duty for 800 bales of wood pulp under State Bank of India Treasury Challan dated 15-2-1985. On 8-5-1985, the Assistant Collector of Customs (Technical), Collectorate of Customs (Preventive) issued a demand under Section 72(1) of the Customs Act, 1962 directing the appellants to pay Customs Duty of Rs. 6,73,885.80 and CV duty of Rs. 1...
Nathu Ram Vs. State
Court: Delhi
Decided on: Jun-14-1989
Reported in: 1990CriLJ806; 39(1989)DLT103; 1989(17)DRJ249; 1989(24)ECC139
R.L. Gupta, J.(1) This appeal is directed against the conviction and sentence dated 27.1.1989 by which Mr R.C. Jain, Additional Sessions Judge, Delhi, convicted the appellant under Section 20 of the Narcotics Drugs and Psychotropic Substances Act, 1985 (hereinafter called 'the Act') and sentenced him to under go rigorous imprisonment for a period of 10 years and also to a fine of Rs. 1 lac or in default suffer a further a simple imprisonment for 2 1/2 years.(2) The story of the prosecution is that the Vigilance Department of Delhi Police, New Delhi, had information that one person by the name of Nathu receives charas from one Baldev Singh @ Abdul Latif and sells the same to different persons and that on 13.8.1986 he will come on his scooter No. DIS-3029 and hand over the same to some party in Hotel Basant. On the basis of this information they organized a raiding party comprising of Sub-Inspectors Bir Singh and Surender Pal Rana. Head Constables Dharam Singh, Constables Rajinder Singh,...
- ‹ Prev
- 1
- 2
- 4
- 5
- Next ›
- Last »