Delhi Court August 1989 Judgments
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Karnataka Soaps and Detergent Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-29-1989
Reported in: (1989)(24)ECC288
1. These two appeals and the Cross Objection arise out of the same order of the Collector (Appeals) Madras dated 19-2-1985 and relate to a common issue. Appeal No. E/1460/85-A has been preferred by M/s Karnataka Soaps & Detergents Ltd. with Cross Objection by the Collector, whereas the Collector of Central Excise, Bangalore himself is the appellant in Appeal No. E/2958/ 85-A. Briefly, the facts are that M/s Karnataka Soaps & Detergents Ltd. manufacture soap, detergent products etc. The soap manufactured by them is assessable under the erstwhile Tariff Item 15-CET. They used rice bran oil in the manufacture of washing soap and claimed concession of Excise duty under Notification No. 25/75-C.E., dated 1-3-75. This notification is one which seeks to give exemption of duty on the soap manufactured from indigenous rice bran oil or from a mixture of such oil in order to serve as an incentive for use of rice bran oil. The department found, on scrutiny of the price list and other duty...
H.M.T. Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-29-1989
Reported in: (1990)(45)ELT579TriDel
1. The question that arises for decision in this appeal, relates to the value of the goods obtained by the appellants under Rule 196A and later disposed of by them. In March, 1977 the appellants disposed of some Motor Vehicle Parts (earlier received by them under Rule 192) from their premises after paying duty on the basis of the value declared AR 3A forms. The Department initiated proceedings taking the view that it was on the higher value at which the appellants sold the goods that they had to pay Central Excise duty and not the value mentioned in the AR 3A forms. The appellants resisted the demand and the show cause notice and submitted that value of goods is determined by the time and place of removal from the place of manufacture and not by the time and place of a subsequent sale. The Department rejected this plea and compounded the duty. The appellants lost in appeal also. Hence this appeal.2. We heard Shri Bedi and Smt. Wadhwa, Advocates and Shri Arora, the Ld. JDR for the Depa...
Collector of C. Ex. Vs. Modern Roofings Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-29-1989
Reported in: (1989)(24)ECC91
1.1. The respondents, the Joint Sector Public Limited Company of the Government of Andhra Pradesh, manufactures a product known as asphalt corrugated roofing sheets (hereinafter referred to as ACR sheets). The factory of the respondents was established in 1970 and started its production in 1971. The process of manufacture of ACR sheets is described as follows in the appeal filed by the appellant-Collector :- "Waste paper obtained from road pickings is covered into pulp and formed into sheets. These paper sheets are dried in the sun and corrugated by the machine. These corrugated paper sheets are also called as 'Base Mats'. These base mats are impregnated with asphalt and finally painted with aluminium paste. The final product is known and marketed as ACR sheets. Thus the corrugated boards after impregnating with asphalt are conferred with special properties of thickness. Water proof, fire resistance, and therefore are specially treated paper boards." 1.2. On 25-5-1974, the Superintend...
Shri Leasing and Industrial Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Aug-29-1989
Reported in: (1989)31ITD163a(Delhi)
1. These are appeals by the assessee arising out of its assessments for assessment years 1982-83,1983-84 & 1984-85.2. We have heard the learned counsel for the assessee and the learned Departmental Representative and have perused the material placed before us.3. The assessee is a leasing company that is engaged in the business of purchasing different kinds of plant & machinery and leasing the same to other parties. The ITO allowed extra shift depreciation allowance to the assessee while framing the assessments for assessment years 1982-83 & 1983-84. The Commissioner of Income-tax initiated action under Section 263 as in his opinion, the grant of extra shift allowance to the assessee was erroneous. Ultimately after hearing the assessee the Commissioner passed separate orders dated 2-3-1987 directing the ITO to withdraw the Extra Shift Allowance granted to the assessee.4. For assessment year 1984-85 the ITO did not grant extra shift allowance to the assessee, as the assessee...
Ram Kishan Vs. Lalji Mal Tika Ram
Court: Delhi
Decided on: Aug-29-1989
Reported in: 1989(2)ARBLR404(Delhi); 39(1989)DLT260
S.N. Sapra, J.(1) By this order, I propose to dispose off an application,filed by plaintiff under Section 5 of the Arbitration Act, 1940, and Order 32Rule 7 read with Section 151 of Civil Procedure Code, thereby claiming the following reliefs:- '(A)To revoke/recall the order dated 28/02/1985 and revoke the appointment of the arbitrator in relation to the claim between the plaintiff and the defendants in the present suit ; (B)To further decree the suit of the plaintiff in terms of the prayer clause made in the plaint as the defendants have admitted the balance sheet of 1981.' (2) Briefly, the facts are that plaintiff, a minor, had filed a suit No.1723 of 1984, through his mother, next friend and natural guardian for recovery of Rs. 1,28,900.00 against defendants, on the ground that the amount was lying in deposit in the defendant No. 1's firm account, in hisname. Defendant No. 1, namely, M/s Lalji Mal Tika Ram, was a partnershipfirm, comprising defendants 2 and 3 as its partners. Defend...
Bansal Exports (P) Ltd. Vs. J.C. Shah and ors.
Court: Delhi
Decided on: Aug-29-1989
Reported in: 1989(17)DRJ262
Y. K. Sabharwal, J.(1) Briefly, the plaintiff's case is that an arrangement was arrived at between it and the defendants who carry on business among others as silver merchants, dealers and agents at Ahmedabad for sale of plaintiff's silver bars on commission basis. According to the plaintiff the arrangement was that the defendant would send his orders to the plaintiff !or supply of silver bars on consignment basis for sale in Ahmedabad. Orders were given by the defendants on telephone or by letter quoting the market rate available, immediately, on receipt of the orders, the plaintiff would dispatch the silver bars by train or through passenger with a covering note containing the number, weight and other details of the silver bars On receipt of the silver bars the defendant was to send the sale bills containing the sale proceeds and other expenses incurred by him in connection with each transaction and remit the net amount (after deduction of his commission) by a bank draft or cheque dr...
Chokha Nand Madan Vs. Asian Exhibitors
Court: Delhi
Decided on: Aug-29-1989
Reported in: ILR1989Delhi295
Mahesh Chandra, J.(1) (ORAL)-THIS Civil Revision is directed against order dated 9th December, 1988 of Sub-Judge) 1st class whereby application of decree-holder-petitioner filed under Order 21 Rule 41 Civil Procedure Code for directions to judgment-debtor to appear and disclose his assets has been dismissed. I have heard counsel for the parties and after giving my considered thought to the matter before me, I have come to the conclusion that this Civil Revision must succeed.(2) Facts giving rise to this petition are that petitioner- decree-holder had filed an application under Order 23 Rule 41 of Civil Procedure Code for directions to judgment debtor-respondent to disclose his assets and the said application was virtually dismissed summarily by the executing court with the observations that 'it is the duty of the decree-holder to find out the assets of judgment- debtor to get the decretal amount recovered. The responsibility cannot be shifted upon the judgment debtor'. It appears that ...
K.C. Paul Vs. Inder Mohan Baquaya and anr.
Court: Delhi
Decided on: Aug-29-1989
Reported in: ILR1989Delhi291
Mahesh Chandra, J. (1) This petition has been filed under Article 227 of the Constitution of India against the order dated 1st August, 1988 whereby application under Order 13 rule 2 Civil Procedure Code filed by the petitioner-tenant was dismissed. I have heard the learned counsel for the parties and have gone through the record and after giving my considered thought to the matter before me, I have come to the following finding.(2) Facts giving rise to this petition are that the respondent- landlord had filed an eviction petition under Section 14(1)(e) read with Section 25B of the Delhi Rent Control Act on 18th March, 1985 against the petitioner and an application for leave to defend the petition was field on 21st May. 1985 by the petitioner- tenant in which a plea was raised by him that the premises had been let out for residential cum-commercial purposes. In course of time leave to defend was granted on 15th October, 1985 and consequently written statement was filed on 29th January, ...
Cable House Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-28-1989
Reported in: (1989)(24)ECC108
1. The facts relevant to the present appeal are that the appellants have a factory for making P VC coated galvanised steel wires. M/s. IDL Chemicals Ltd. (hereinafter referred to as IDL), another unit, supplied bare steel wires and PVC granules required for the manufacture of coated steel wires to the appellants. The coated steel wires manufactured by the appellants are returned to IDL.2. From the Collector's order it appears that there was some correspondence between the appellants and the Department and a letter dated 8-1-1981 was written by the appellants to the Department.Subsequently, a show cause notice was issued to the appellants and after due process the Collector held that the appellants were liable to pay duty on the full value of the coated wires. He further ordered that the benefit of exemption Notifications No. 89/79 and 105/80 be extended to the appellants to the extent they were eligible. He demanded duty amounting to Rs. 3,94,234.64 paise and imposed a penalty of Rs. ...
Ramdas Plastic Mfg. Co. Pvt. Ltd. Vs. Collr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-28-1989
Reported in: (1990)(45)ELT685TriDel
1. This is an application purporting to be under Section 35-F of the Central Excises and Salt Act, 1944 with the following prayer- "It is, therefore, respectfully prayed that the waiver of pre-deposit may be granted and the furnishing of bank guarantee be exempted till the hearing and final disposal of the appeal before this Hon'ble Tribunal. And Pass such other order or orders as your honour may deem fit and proper in the circumstances of the case." 2. This prayer has a chequered history. By the impugned order the Collector of Central Excise, Pune after his usual adjudication has demanded duty amounting to Rs. 38,87,715.87 from the applicants and also imposed a penalty of Rs. 20 lakhs. The applicants have filed their appeal in the Tribunal and alongwith the appeal the applicants also filed their application for the waiver of the mandatory requirement of the predeposit of the amount of duty demanded and penalty levied in terms of proviso to Section 35-F of the Act. The said applicatio...
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