Delhi Court July 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.
Collector of Central Excise and Vs. Papyrus Papers Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-28-1989
Reported in: (1989)(24)ECC150
G.P. Agarwal, Member (J) for himself and for Harish Chander, Member (J), I.J. Rao, Member (T) and D.C. Mandal, Member (T) 1. This appeal is directed against the impugned order-in-appeal No.86/WB/82 dated 18-3-1982 passed by the Appellate Collector, Customs & Central Excise, Calcutta. (i) That the impugned order-in-appeal was passed by the Appellate Collector of Central Excise, Calcutta on 18-3-1982. (ii) That the present appeal filed by the department against the impugned order-in-appeal was received in the Registry on 23-12-1982 without any application for condonation of delay in filing the appeal. (iii) That at the time when the impugned order-in-appeal was passed by the Appellate Collector on 18-3-1982 there was no provision for appeal in the Central Excises & Salt Act. However, the Central Government was conferred with the revisional power under erstwhile section 36(2) of the Central Excises & Salt Act either suo motu or otherwise to call for and examine the record of ...
Satyakam Rasayan Udyog Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-28-1989
Reported in: (1989)(25)LC113Tri(Delhi)
1. This is an appeal against Order- in-Original No. 34/86 dated 21-10-1986 passed by the Collector of Central Excise, Delhi by which he - (a) ordered M/s. Satyakam Rasayan Udyog, Delhi (the "appellants") to pay excise duty amounting to Rs. 5,82,005.10; (c) confiscated certain seized goods allowing them, however, to be redeemed on payment of a fine of Rs. 6,500/- in lieu of confiscation plus the appropriate amount of duty leviable thereon.2. The facts of this case, briefly stated, are that the appellants were engaged in the manufacture of Phenol Formaldehyde moulding powder ("PF moulding powder") under Central Excise licence, availing themselves of duty exemption under Central Excise Notification No. 83/83. The total value of clearances recorded in the simplified account register for the year 1982-83 was Rs. 6,18,300. On 4-8-1983, excise officers visited the factory and, on verification of the stocks with the recorded balance in the R.G. 1 register, found 30 bags of 50 kgs. each of PF ...
O.P.C. JaIn Vs. A.D.M. (La) and ors.
Court: Delhi
Decided on: Jul-28-1989
Reported in: 42(1990)DLT478
P.K. Bahri, J.(1) Rule D.B. (2) Counsel for the parties pray that the matter be disposed of here and now. Consequently, we proceed to dispose of the writ petition. (3) The main prayer in this writ petition is for a mandamus directing Sub Registrar to release the sale deed in respect of the land mentioned in the writ petition, executed and registered in favor of the petitioner without insisting on a 'No objection Certificate' and/or declare that no permission/ No objection Certificate is required under the provisions of Delhi Land (Restrictions on Transfer) Act, 1972. (4) The respondent I and 3 have filed replies. Respondent No. I has conceded the position that the Khasra numbers for which' No objection Certificates' have been applied for are not presently notified. Respondent No. 3 has filed a reply and has admitted that five sale deeds were presented for registration vide Seriall nos. 31 to 35 on 22nd September, 1988, in respect of the land situated at Mehrauli, Delhi and necessary fe...
Rajeshwar Singh Vs. Union of India and ors.
Court: Delhi
Decided on: Jul-28-1989
Reported in: 39(1989)DLT324
Mahesh Chandra, J.(1) The petitioner has filed this writ petition challenging the termination of his services vide orders dated 9th March, 1981 and 23rd June, 1986. (2) Facts giving rise to this petition are that the petitioner had joined the Central Industrial Security Force (hereinafter referred to as 'CISF') as a security guard and after requisite training he was initially posted at Durgapur Steel Plant where he worked till 13th August, 1971. He was thereafter posted at Khetri Copper Complex and in course of time was posted at Rastriya Chemical Fertilizer, Chembur. Bombay. Some incident is t have taken place on 24th February, 1980 there and m course of time on 5th March, 1980 a memorandum (Annexure 'A') was issued by the Commandant initiating an enquiry against the petitioner and in consequence of the enquiry a show cause notice (Annexure 'D') is alleged to have been served on 2nd January, 1981 against which he represented and in consequence order dated 9th March, 1981 was passed or...
Y.A. Hazare and Bros. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-27-1989
Reported in: (1990)(47)ELT286TriDel
1. E/Misc./124/88-B.I. - This is an application seeking to include certain additional grounds which are to be added after Para 26 of the memorandum of appeal. Shri Gopal Prasad, the learned consultant is not pressing the point numbered as para 26 B in the Misc. application. He, however, urged for the inclusion of para numbered 26 A for being taken on record as additional ground. This relates to the validity of the Show Cause Notice issued under Rule 10 of the Central Excise Rules at a time when that Rule was not in existence and also raises the question of jurisdiction of the Collector of Central Excise to demand short levy under Section 11-A of the Central Excises and Salt Act, 1944. We find that the points are relating to legal aspect. The learned Departmental Representative, Shri Arora has no objection. Therefore, the additional ground numbered as para 26 A is allowed.1. This appeal is directed against the order dated 21-8-1984 passed by the Collector of Central Excise, Bombay-I, b...
Major Kailash Chander Kapur Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-27-1989
Reported in: (1989)(24)LC674Tri(Delhi)
1. This appeal is against the order dated 10.3.1987 passed by the Collector of Customs (Appeals), Bombay by which he had upheld the order of the Assistant Collector of Customs, Bombay relating to the assessment of a car imported by the appellant herein Maj. K.C. Kapur, 2. Maj. Kapur imported a Toyota Corona Car when he returned to India after residing abroad for five years. The Ship, State of Tripura by which the car was shipped arrived at Bombay Port on 22nd February, 1986. It was also berthed at the Port on 25/26 Feb., 1986 with IGM No.388/26. Some cargo was unloaded and the ship was thereafter taken off berth, with the result that on 26.2.1986 the appellant's car was not actually unloaded from the ship. The ship was again brought back to berth on 5.3.1986. In the Bill of Entry IGM number was amended to 424/26 when the car was unloaded. On 1.3.1986 there was an increase in the duty applicable and as a result this increased rate of duty was applied considering the import as having be...
Kailash Chander Kapur Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-27-1989
Reported in: (1990)(25)ECC472
1. This appeal is against the order dated 10-3-1987 passed by the Collector of Customs (Appeals), Bombay by which he had upheld the order of the Assistant Collector of Customs, Bombay relating to the assessment of a car imported by the appellant herein Maj, K.C. Kapur.2. Maj. Kapur imported a Toyota Corona Car when he returned to India after residing abroad for five years. The Ship, State of Tripura by which the car was shipped arrived at Bombay Port on 22-2-1986. It was also berthed at the Port on 25/26-2-1986 with IGM No. 388/26. Some cargo was unloaded and the ship was thereafter taken off berth, with the result that on 26-2-1986 the appellant's car was not actually unloaded from the ship. The ship was again brought back to berth on 5-3-1986. In the Bill of Entry IGM number was amended to 424/26 when the car was unloaded. On 1-3-1986 there was an increase in the duty applicable and as a result this increased rate of duty was applied considering the import as having been effected on...
Santosh Gupta Vs. Swaran Singh and ors.
Court: Delhi
Decided on: Jul-27-1989
Reported in: 1989(17)DRJ246
Malik, J.(1) The appellant has made a grievance in respect of an award dated 11th of January 1980. passed by the Motor Accident Claims Tribunal, Delhi, allowing compensation to the tune of Rs. 5600.00 with costs The order further states that the amount shall be deposited within sixty days failing which the appellant shall be entitled to interest on the awarded amount at the rate of 6% per annum. The grievance of the appellant is (hat considering the nature of the injury, discomfort and pain suffered and also the pecuniary loss the Tribunal has erred in not allowing her compensation of Ra. 50,000.00 for which she had asked.(2) The action before the Tribunal was brought as a result of an accident by the offending scooter No. Dlr 9039 which the respondent No. I in the claim petition was driving rashly and negligently on 12th of October 1973 at about 12.05 noon as a result of which the appellant got involved in an accident and suffered a fracture in her left foot. The vehicle was insured w...
Tharamel Mohammed Bava Vs. Union of India and ors.
Court: Delhi
Decided on: Jul-27-1989
Reported in: ILR1990Delhi405
Santosh Duggal, J.(1) The petitioner challenges his detention in this habeas corpus writ petition filed under Article 226 of the Consti'ution of India, ordered on 9th March, 1988 under the provision of Section 3(l)(i) and 3(1)(iii) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (for short Cofeposa Act) with a view to preventing him from smuggling gold as well as engaging in transportation, concealment or keeping of smuggled gold. The petitioner was put under detention in exercise of the detention order, on 10th March, 1988. (2) The facts, in so far as they are relevant, are to the effect that the petitioner was intercepted while traveling in a bus on 8th March, 1987 at Calicut. On search, his luggage was found to contain amongst others, five gold biscuits of foreign marking of 10 tolas each as well as Indian currency of the value of Rs. 1,22,000. The statement of the petitioner recorded under section 108 of the Customs Act revealed that this In...
Andhra Pradesh Paper Mills Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-26-1989
Reported in: (1989)(24)ECC41
1. The appellants imported a consignment of simplex sheet cutter and one spares package containing sufficient quantities of spares of the main equipment to adequately cover normal wear and tear items for two years operation, under Bill of Entry No. D-1468, dated 30-1-1981. The simplex sheet cutter machine with accessories and auxiliaries vide serial No. 23 of the Bill of Entry having assessable value of Rs. 47,94,955.00 was assessed under Heading 84.33 of the Customs Tariff Act, 1975. The items contained in the 'spares package' were assessed on merits under various tariff headings vide serial Nos. 1 to 22,24 and 25 of the Bill of Entry. The appellants filed an application claiming refund of duty amounting to Rs. 92,456.48, being the difference between duty charged on those items of the spares package vide serial Nos. 1 to 11,14 to 22,24 and 25 of the Bill of Entry and the duty calculated under Tariff Heading 84.33. In the refund application they stated that these spare parts were inte...
- ‹ Prev
- 1
- 3
- 4
- 5
- 6
- 7
- 8
- Next ›
- Last »