Delhi Court July 1989 Judgments
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United Brothers Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-26-1989
Reported in: (1989)(24)LC716Tri(Delhi)
1. Both the appeals involve live same issues and facts though for different periods. They were, therefore, heard together and are being disposed of by this common order.2. Briefly, the facts are that the appellants manufacture pressure cookers (Tariff Item 54) and aluminium utensils falling under Tariff Item 68. During the relevant period viz., 1979-80 and 1980-81, the appellants manufactured these goods and availed of exemption on the pressure cookers under Notification No. 71/78 which grants exemption to the units whose annual value of clearances during the preceding year did not exceed specified limits. At the relevant lime aluminium utensils were unconditionally exempt from Central Excise duly by virtue of Notification No. 244/77-C.E., dated 15-7-1977. The appellants filed a classification list on 1-4-1978 in which they mentioned the manufacture of pressure cookers as well as aluminium utensils. In the later years they did not file the classification lists as they considered only ...
Subhash Chander Vs. the State
Court: Delhi
Decided on: Jul-26-1989
Reported in: 1990CriLJ1217
ORDER1. The petitioner in this revision petition assails the order passed by Additional Sessions Judge, Delhi on 22nd August, 1988 whereby his application, raising legal objections in respect of the order of summoning of the petitioner, Subhash Chander to face trial as an accused in the case, together with three others already committed to his court, passed on 23rd September, 1987, was dismissed. 2. The facts succinctly put are as under : Kusum, wife of the petitioner's elder brother Harish Chander, died by hanging herself from a ceiling fan on the night intervening 29th and 30th August, 1986 in the house of the accused persons. On the allegations that the deceased took this extreme step on account of constant harassment and maltreatment on the part of her husband, husband's brother (petitioner herein) and husband's parents, a case was registered on the basis of the statement of Kusum's father, Kamal Nain Sehgal, vide FIR No. 514 dated 30th August, 1986 at Police Station Punjabi Bagh, ...
The New India Assurance Co. Ltd. Vs. Niranjan Singh and ors.
Court: Delhi
Decided on: Jul-26-1989
Reported in: I(1990)ACC640; 1990ACJ1094; ILR1990Delhi146; 1989RLR396
Malik, J.(1) The appellant has made a grievance in respect of an award dated 27th of February 1979 passed by the Motor Accident Claims Tribunal, Delhi, allowing a sum of Rs. 78,000 as compensation to the claimants. They are respondents No. I to 7 herein. It was further directed by the Tribunal that the amount shall be deposited in the court within two months' time, failing which the claimants' shall be entitled to receiver interest at the rate of 6 per cent per annum from the date of award till realisation. (2) This claim arose out of an accident .which took place on 18th of December 1970 at 7.30 P.M. on Mathura .Road. At the time of the alleged accident the deceased one Thakur Singh was going as pillion rider on scooter No. DL0.61Q7 driven by one Inderjit Singh. The scooter was owned by Gurbax Singh, respondent No. 9 herein. It was alleged that the accident occurred as a result of reckless and negligent driving by Inderjit Singh. Consequent to the injuries sustained in the accident Th...
O.K. Ayyappan and ors. Vs. Daya Singh and ors.
Court: Delhi
Decided on: Jul-26-1989
Reported in: I(1990)ACC89
Malik Sharief-ud-Din, J.1. The appellants are aggrieved of the quantum of compensation awarded to them by the Motor Accident Claims Tribunal, Delhi, by its order dated 19th September 1979. The quantum of compensation awarded is Rs. 16,200/-.2. This claim arose out of an accident dated 19th December 1971 when the deceased U.A. Kumaran aged about 24 years met with an accident. The deceased on the day of accident was traveling in the mini bus No. DLP 4872 from ring road to his residence. Allegedly, since the bus was over-crowded the deceased Was standing in the bus. It is alleged that the bus was being driven by its driver at a very fast speed and when it reached yamuna bridge a tempo bearing No. DLP- 911 was found going ahead of the bus. The bus driver tried to overtake the tempo but the tempo driver refused to give way resulting in a sort of a race between the two vehicles as a result of which the deceased fell out of the bus and was trampled over and crushed by the aforesaid tempo. The...
O.K. Ayyapan and ors. Vs. Daya Singh and ors.
Court: Delhi
Decided on: Jul-26-1989
Reported in: II(1989)ACC590
Malik Sharief-Ud-Din, J.1. The appellants are aggrieved of the quantum of compensation awarded to them by the Motor Accident claims Tribunal, Delhi, by its order dated 19th of September 1979. The quantum of compensation awarded is Rs. 16,200/-.2. This claim arose out of an accident dated 19th of December 1971 when the deceased U.A. Kumaran aged about 24 years met with an accident. The deceased on the day of accident was traveling in mini bus No. DLP 4872 from ring road to his residence. Allegedly, since the bus was over-crowded the deceased was standing in the bus. It is alleged that the bus was being driven by its driver at a very fast speed and when it reached Yamuna Bridge a tempo bearing No. DLP-911 was found going ahead of the bus. The bus driver tried to overtake the tempo but the tempo driver refused to give way resulting in a sort of a race between the two vehicles as a result of which the deceased fell out of the bus and was trampled over and crushed by the aforesaid tempo. Th...
Chandra Industries Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-25-1989
Reported in: (1990)(28)LC165Tri(Delhi)
1. M/s. Chandra Industries, G.T. Road, Jalandhar have filed an appeal being aggrieved from order-in-original No. 3/CE/86 dated 24.3.1986 passed by the Collector of Central Excise, Chandigarh.2. Briefly the facts of the case are that M/s. Chandra Industries are manufacturers of Refrigeration and Air-Conditioning Machinery falling under Tariff Item No. 29A of the First Schedule to the Central Excises and Salt Act, 1944. On. 30.4.1981, on an information, a contingent of the Divisional Preventive Staff attached to the Central Excise Division, Jalandhar conducted patrolling on the G.T. Road, and kept surveillance over M/s. Chandra Industries, Jalandhar. Nothing untoward was noticed during the course of patrolling but it was learnt from the people sitting in a tea stall near the party's factory premises that the appellants had removed a couple of refrigeration machines from the factory in a truck at about 22.00 hrs. Since the unit was reported to be working for one shift and was supposed to...
Collector of C. Ex. Vs. Swan Mills Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-25-1989
Reported in: (1989)(25)LC244Tri(Delhi)
1.As common issues of facts and law are involved in all these appeals, we dispose of all these appeals by this common order. In Appeal No.E/A. 1804/84-D, the respondents receive duty-paid yarn from their customers for the purpose of doubling/twisting/dipping and after carrying out these processes, yarn was returned to their customers and according to the adjudicating authority (the Assistant Collector), after these processes are carried out, a new product commercially known in the market as 'Dipped Nylon Tyre Yarn' emerges. The appellant contends that even after the processes, yarn remains yarn for all purposes. The Assistant Collector has held in his findings that a different product, known in the market by distinct constitution, use and marketability emerges and is, therefore, correctly classifiable under T.1.68.2. In Appeal No. E 1807/84-D, the respondents received yarn from their customers and they carried out tripple twisting of fibre yarn as under : 3. The Assistant Collector ha...
Collector of Central Excise Vs. Swan Mills Limited
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-25-1989
Reported in: (1990)(47)ELT277TriDel
1. As common issues of facts and law are involved in all these appeals, we dispose of all these appeals by this common order.1A. In Appeal No. E/A. 1804/84-D, the respondents receive duty-paid yarn from their customers for the purpose of doubling/twisting/dipping and after carrying out these processes, yarn was returned to their customers and according to the adjudicating authority (the Assistant Collector), after these processes are carried out, a new product commercially known in the market as 'Dipped Nylon Tyre Yarn' emerges.The appellant contends that even after the processes, yarn remains yarn for all purposes. The Assistant Collector has held in his findings that a different product, known in the market by distinct constitution, use and marketability emerges and is, therefore, correctly classifiable under T.I. 68.2. In Appeal No. E1807/84-D, the respondents received yarn from their customers and they carried out triple twisting of fibre yarn as under : 3. The Assistant Collector...
Amrit Soap Company Vs. New Punjab Soap Factory
Court: Delhi
Decided on: Jul-25-1989
Reported in: 1989(2)ARBLR242(Delhi); 39(1989)DLT186; ILR1989Delhi333
P.N. Nag, J. (1) M/S Amrit Soap Company, the plaint, in a suit based on infringement of trade marks, copyright, passing off and for rendition of accounts of profits has filed this application seeking to restrain the defendant during the pendency of suit from manufacturing, selling, offering for sale or otherwise dealing in the 'washing soap under the impugned trade mark 'BILLY' and artistic wrapper of the plaintiff and also from passing off its products of washing scrap as and for the quality goods of the plaintiff under the trade mark 'BILLY' and artistic wrappers. (2) The relevant facts necessary for determining the point of controversy has been set out by the plaintiff in the suit, inter alia, that the plaintiff firm is engaged in the well-established business of manufacturing and marketing of washing soaps since the year 1952. Since April 10, 1978.the plaintiff firm has been using. the trade mark 'BILLY' for its products of washing soaps for file purpose of indicating a connection ...
Collector of Central Excise Vs. Industrial Gases (Bihar) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-24-1989
Reported in: (1990)LC222Tri(Delhi)
1. The Government of India had issued the review show cause notice to the respondents M/s. Industrial Gases (Bihar) Ltd. against the order-in-appeal No. 109/BR/80 dated 30th June, 1980 passed by the Appellate Collector of Central Excise, Calcutta against order-in-original No. V/14H/17/10/77/8668 dated 12th July, 1978. The said review proceedings stand transferred to the Tribunal in terms of provisions of Section 35-P of the Central Excises and Salt Act, 1944, to be disposed of as an appeal.2. At the outset of the hearing, Shri R.K. Jain, the learned consultant raised a preliminary objection that the review show cause notice was hit by limitation in terms of proviso to sub-section (2) of erstwhile Section 36 of the Central Excises and Salt Act, 1944 then in force.3. Shri V.K. Sharma, the learned SDR who has appeared on behalf of the appellant states that the endorsement on the review show cause notice is dated 6th July, 1981. Shri Sharma, the learned SDR stated that the issue may be de...
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