Delhi Court July 1989 Judgments
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Hindustan Photo Films Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-31-1989
Reported in: (1990)LC116Tri(Delhi)
1.The two captioned appeals were filed before this Tribunal by M/s.Hindustan Photo Films (herein after referred to as HPF). These appeals were against the orders alleged to have been passed by the Collector of Customs, Bombay on 5-6-1989 (appeal No. C/1934/89-A) and passed by the Collector of Customs, Rajkot on 31-1-1989.2. The appeals arose as a consequence of the imports by M/s. Northern Plastics Ltd. New Delhi (herein after referred to as Northern Plastics) of rolls of cinematographic colour films. It is the case of HPF that the goods were infact jumbo rolls, that they were wrongly valued and that the rate of duty was also wrong in so far as importation at Rajkot, consisting of 59 rolls described as cinematographic colour films, was concerned. Northern Plastics produced an import licence and claimed benefit of two exemption Notifications. The Collector of Central Excise, Rajkot, after due process rejected the claim for concession and released the goods on payment of duty.3. The imp...
Basti Sugar Mills Co. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-31-1989
Reported in: (1989)(25)LC207Tri(Delhi)
1. The following interesting question arose for our determination when the case was taken up for hearing in the circumstances mentioned hereinafter - "Whether the oral Order pronounced by the Bench on 19-4-1988 in the open Court allowing the appeal with the remark that 'Order to follow1 amounts to an 'Order' passed by the Appellate Tribunal within the meaning of Sub-section (1) of Section 35-C of the Central Excises and Salt Act, 1944." 2. Circumstances leading to the present controversy are that being dissatisfied with the order of recovery of Rs. 1,13,802.62 from the appellants M/s. Basti Sugar Mills Co. Ltd., Walterganj, Basti, they filed their present appeal before the Tribunal under Section 35-B of the Central Excises and Salt Act, 1944 (hereinafter for short 'Act').The same was heard on merits by the Special Bench of the Tribunal consisting of Shri S.D. Jha, Vice-President (Judicial) and S/Shri I.J.Rao and D.C. Mandal, both Technical Members on 19-4-1988. After hearing the appea...
Associated Agricultural Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jul-31-1989
Reported in: (1989)31ITD29(Delhi)
1. This second appeal is directed against the order dated 18th May, 1983 passed by the Commissioner of Income-tax (Appeals) Delhi-IV, New Delhi, in respect of-assessment year 1979-80. Though there are as many as 9 grounds of appeal taken, these can be categorised under three heads as follows: (a) Whether the provisions of Sections 11, 12 and 2(24)(iia) of the Income-tax Act, 1961 affected the assessee's claim of exemption from taxation; (b) Whether the sums totalling Rs. 14,05,340 received from National Agricultural Co-operative Marketing Federation of India (hereinafter shortly referred to as NAFED) could be said to bear the character of income and thus taxable or the amounts could be said to be towards the corpus or capital received and thus beyond the ambit of taxation; and (c) Whether the levy of interest under Section 217 of the Act as also initiation of proceedings under Section 271(1)(c) and Section 273 of the Act were proper or the directions in the assessment in that regard w...
Somany - Pilkington's Ltd. Vs. B. P. Verma (Director, Publications)
Court: Delhi
Decided on: Jul-31-1989
Reported in: 1995(76)ELT281(Del)
S.N. Sapra J.1. In the present suit for declaration and permanent injunction, filed against defendants, plaintiff, M/s. Somany Pilkington's Ltd., has claimed the following reliefs : (a) Decree for declaration be passed in favor of plaintiff and against the defendants declaring that the whole proceedings, search notice dated 27-3-1986, Order dated 9th December, 1986, passed by defendant No. 2's CBEC and impugned ex parte order dated 29th January, 1988 are without jurisdiction, null and void, illegal, void ab initio and a nullity and quashing the same and directing the Defendant No. 2's Assistant Collector to finalise/approve the price-lists and finalise the assessment according to law. (b) Permanent injunction restraining the defendants from taking any action in respect of or on the basis of the notice dated 27-3-1986 and in respect of or on the basis of impugned ex parte order dated 29th January, 1988 and restraining the defendants from taking any action pursuant to or on the basis of ...
S.K. Sarogi and ors. Vs. Union of India
Court: Delhi
Decided on: Jul-31-1989
Reported in: 42(1990)DLT10
M.K. Chawla, J. (1) This Judgment will dispose of two connected appeals bearing no. R.F.A. 9/87 and R.F.A. 10/87 (S.K. Saragi and ors. v. Union of India), as they arise out of the same Judgment. (2) A large track of land in village Madanpur Khadar, New Delhi was notified for acquisition under Sections 4 and 6 of the Land Acquisition Act on 8th May, 1981, for construction of Jasola Drain After hearing the interested parties, the Award bearing no. 34/82-83 was announced on 30th August, 1984. The Land Acquisition Controller assessed the market value of the land at Rs. 4000.00 per bigha. Dissatisfied with the low assessment 'of the market value of their land, Shri Bhanwar Singh and others preferred a reference under Section 18 of the Land Acquisition Act. During the pendency of the said reference petition, Shri Bhanwar Singh and others transferred and assigned their rights to the present appellant. The learned Addl. District Judge on careful consideration of the oral as well as documentary...
D.B. Katyal Vs. High Court of Delhi and anr.
Court: Delhi
Decided on: Jul-31-1989
Reported in: 39(1989)DLT275
Mahesh Chandra, J.(1) The petitioner, Shri D. B. Katyal, is a former Assistant Registrar- of the High Court and has filed this Civil Writ Petition under Article 226 of the Constitution of India for 'issuance of a writ of mandamus and/ or any other appropriate writ, order or directions directing the respondent to fix 'afresh the pay of the petitioner and other similarly situated officers after giving the benefit of two increments in the grade of Rs. 350-575/775-1200 as has been done by the Delhi Administration in the case of persons holding comparable posts'. (2) The petitioner was formerly working as an Assistant in Punjab High Court and had opted for a service with this High Court w.e.f. 31-10-1966, when this High Court was constituted, and was posted accordingly. He came to be promoted as Court Master w.e.f. 21-9-1967. The post of Court Master in the High Court is the same as that of Reader in Sanction No. 42/1/ 66-Delhi dated 29th October, 1966 of the Government of India, Ministry o...
Collector Of C. Ex. Vs. Dowell'S Elektro Works
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-29-1989
Reported in: (1989)(24)ECC167
1. The appellant Collector of Central Excise, Bombay-II has challenged in this appeal the correctness and validity of the order passed by the Collector of Central Excise (Appeals), Bombay in SKM 203/B-II-413/88 which has arisen from the order in original No. V(68)Cell 302/85/3800, dated 3-5-1988 passed by the Assistant Collector, Division VII, Bombay II. The appellant has sought the restoration of the order-in-original by setting aside the impugned order in appeal passed by the Collector of Central Excise (Appeals), Bombay.2. The brief facts of the case are that the respondents namely, M/s.Dowells Elektro Works, Bombay hereinafter to be referred to as Respondents are manufacturers of Cable Terminals and Sockets, Wire pins, In-line connectors, Ferrules and Snap-on terminals (hereinafter referred to as products). The respondents had filed the classification list classifying the above products under Chapter sub-heading No.8548.00 of the Schedule to Central Excise Tariff Act, 1985 with du...
Asiatic Oxygen Ltd. and Collector Vs. Collector of C. Ex. and Bansal
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-29-1989
Reported in: (1992)LC264Tri(Delhi)
1. Issue, which is common in all these appeals, is whether carbide sludge can be classified as 'manufactured goods' and whether it is excisable. So we dispose of all these three appeals by this common order.2. The assessee has been asked to pay excise duty of Rs. 1,17,447/- for removal of carbide sludge for the period from 1-9-1982 to 26-11-1985 by the order dated 5-10-1988 passed by the Additional Collector of Central Excise, Bolpur which has given rise to appeal No. E/09/89-C.Subsequently, the said assessee has been asked to pay ' Rs. 8,6407- by way of excise duty on clearance of carbide sludge from 2-6-1987 to 14-9-1987 by the Assistant Collector (Central Excise) and the said order has been confirmed by the ld. Collector of Customs & Central Excise, Calcutta vide his Order-in-Appeal No.178/BR/85 dated 15-4-1985.The said order has given rise to the Appeal No. E/364/89-C.3. In Appeal No. E/1820/85-C, Jurisdictional Assistant Collector classified carbide sludge as excisable goods ...
Dinabandhu Mondal Vs. Union of India and Others
Court: Delhi
Decided on: Jul-29-1989
Reported in: [1989]65CompCas39(Delhi)
M.K. Chawla J.1. The Officer-in-charge of Police Station, Habra, had definite information that some contraband articles were being carried in an Ambassador Car No WBJ 8475 from Hakimpur (a place in India on Indo- Bangladesh border) to Calcutta. Immediately, thereafter, he along with two sub-inspectors and other officers kept a watch on the Baanipur-Asrafabad Road. At about 13.15 hours on February 27, 1986, the police officers noticed the said car coming from the direction of Hakimpur. The officer- in-charge signalled to the said car to stop. The driver tried to speed away the vehicle with the passengers but it was intercepted immediately by the police vehicle. At that time, there were four occupants in the car No WBJ 8475, namely, S/Shri Dinabandhu Mondal, Prosenjit Mondal, Monoranjan Ghosh and Bholanath Karmakar, the driver. The search of the vehicle resulted in the recovery of primary gold of foreign origin with number 9999, in 19 pieces of 10 tolas each and one piece of 10 tolas wit...
Collector of C. Ex. Vs. Manibhai and Brothers
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-28-1989
Reported in: (1990)(25)ECC88
1. Collector of Central Excise, Vadodara, has filed appeals being aggrieved from the order passed by Collector of Central Excise (Appeals), Bombay. Since the issue involved is similar and as such both the appeals are disposed of by this consolidated order.2. Briefly the facts of the case are that M/s. Manibhai and Brothers (Sleepers), Kharasalia, Post Vejelpur, District Panchamahals are engaged in the manufacture of Monoblock Prestressed concrete sleepers in their factory and supply the same to the Railways, falling under Tariff Item 68 of the Central Excise Tariff had opted for invoice base value under Notification No. 120/75-C.E., dated 30-4-1975. It appeared to the Railway Superintendent that the respondent had not included the value of malleable cast iron inserts which were supplied free of cost by the Railways for fixing as integral part of the sleepers manufactured by the respondents. Show cause notice was issued to the respondents. The learned Assistant Collector had confirmed ...
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