Delhi Court September 1989 Judgments
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Kunniyur Paper and Board Mills Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-22-1989
Reported in: (1990)LC276Tri(Delhi)
1. This miscellaneous application came up for hearing on 5-9-1989 and after hearing Shri A.K. Jain, L.A. for the appellant and Shri A.S, Sunder Rajan, Ld. J.D.R. for the respondent, we directed the applicant appellant to deposit further amount of Rs. 2.5 lakh within a period of 4 months from that date in addition to the amount which has already been deposited by them. We, hereunder, set out our reasons for the same : The appellant had filed an application for stay vide application No.E/Stay/1389/88-C and after hearing the parties by an order dated 21-10-1988, the appellant was directed to deposit Rs. 10 lakh in cash in four equal instalments of Rs. 2,50,000/-each starting from November,1988 and ending in February, 89. It may be noted that by the impugned order passed by the Collector (Appeals), the appellant was called upon to pay Rs. 3180421.86 as duty and Rs. 30,00,000.00 as penalty. It has been noted in the order that undisputed duty amount is Rs. 8,95,584.99 and that the appellant...
Kishan Lal Vs. State
Court: Delhi
Decided on: Sep-22-1989
Reported in: 39(1989)DLT392; 1989(17)DRJ267
Charanjit Talwar, J. (1) The settled position in law is that it is open to Magistrate to take cognizance of offences upon a police report submitted under Section 173(2) to the Code of Criminal Procedure even when it does not include the report of experts. The question is sought to be re-agitated in the two connected petitions. The pleas urged before us in Cr. Writ No 622/88 filed by Kishan Lal and Cr. M.(M) No. 1 132/88 tiled by Gurdev Siagh are that the investigation turn the offences under the Narcotic Drugs and Psychotropic Substances Act, 1985 (lor short the Ndps Act) cannot be held to be complete without obtaining the opinion of the expert and, thereforee, the cognizance of the said offences under Section 190(l)(b) of the Code of Criminal Procedure (for short the Code) is not permissible. (2) The petitioners in two different cases were arrested turn offences under various Sections of the Ndps Act on two different dates. They were refused bail and remanded to judicial custody. The ...
Collector of C. Ex. Vs. Incab Industries
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-21-1989
Reported in: (1990)(45)ELT342TriDel
1. These 103 appeals are disposed of by a common order as the issue involved is common.2. Appeals No. 1600 to 1606/89-A, arise out of an order-in-appeal No.2/Pat./89, dated 9-1-1989 of the Collector approving 7 price lists filed by the respondents.2.1 Appeals Nos. 2935-2967/89-A and the supplementary appeals Nos.2726- 2740/89-A arise out of an order-in-appeal No. 156-203/Pat./88, dated 28-8-1988 and 30-6-1988 of the Collector approving 48 price lists (33 +15) filed by the respondents.2.2 Appeals Nos. 2929-2934/89-A and supplementary Appeals Nos. 3396- 3422/89-A arise out of an order-in-appeal No. 235 to 267/Pat./88 of Collector approving 33 price lists by an order dated 28-8-1988.2.3 Appeals Nos. 2423-2437/89-A arise out of an order-in-Appeal No. 27- 42/Pat./89-A dated 9-3-1989 of the Collector approving 15 price lists filed by the respondents. In fact by this order the Collector approved 16 price lists, however, the department has not filed any appeal against the approval of the pric...
Systems Packaging Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-21-1989
Reported in: (1989)(24)ECC248
1. This is an appeal against Order No. 112/88 passed by the Collector of Central Excise, Bangalore. By this order, the Collector demanded from the appellants Central Excise duty amounting to Rs. 18,50,885.79 on the printed and waxed twist wrap paper, cut to size, for packaging confectionary, manufactured and cleared by the appellants during the period 1986-87 and 1987-88 upto February 1988. He also imposed a penalty of Rs. 1,50,000 on the appellants under Central Excise Rule 173Q(1) for violation of several provisions of the excise law.2. The facts of the case, briefly stated, are that the appellants are engaged in the manufacture of waxed twist wrap paper, cut to size, for packing confectionary, in reel form. They do these processes on paper procured from the market or on job work basis on paper received from customers. The processes carried out by the appellants on the duty-paid paper so received from outside are :- big rolls of paper of width ranging from 330 mm to 660 mm into widt...
Hindustan Foam Industry Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-21-1989
Reported in: (1990)LC58Tri(Delhi)
1.These two Revision applications filed before the Central Govt. of India which, under Section 35-P of the Central Excises and Salt Act, 1944, statutorily transferred to this Tribunal as if it were appeals filed before the Tribunal. As the issue is interlinked and connected they are clubbed together and disposed of by this common order.2. Facts of the case in brief are that the first appellants M/s.Hindustan Foam Industries, Bhopal (H.F.I.) manufacture polyurethene foam products in their factory at Bhopal. It was established in 1972 as a partnership concern with the partners Shri Zahid Jamil and his family members with 15% shares and the second appellant M/s. AFCO Ltd., Bombay with 85% shares. The factory started production in August, 1973.Further New Sales Agency as marketing company was formed under the name and style of M/s. Union Agencies ('UA') as partnership concern consisting Zahid Jamil partner of the 1st Appellant (HFI) as working partner with 15% share and second appellants ...
Chandan Polymers Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-21-1989
Reported in: (1990)LC497Tri(Delhi)
1. The applicants have made a prayer for dispensation of the pre-deposits of the duty amount of Rs. 53,577.11. Shri A.L. Mathur Ld.Consultant has appeared on behalf of the Applicants has pleaded that the period involved in the present appeal is from 17-11-1986 to 24-12-1986 and the Show Cause Notice is dated 10-03-1988 and the same was issued by the Superintendent of Central Excise and after the amendment of the proviso to Section 11-A w.e.f. 27-12-1985 the Superintendent had no jurisdiction to issue the Show Cause Notice and the proceedings are ab initio void. In support of his arguments he has cited judgment of the Tribunal in the case of Kapil Brothers v. C.C.E., Patna reported in 1988 (37) E.L.T. 239 (Tribunal). He has pleaded for the grant of stay. Sh. M.S. Arora, Ld. JDR in view of the earlier judgments of the Tribunal leaves it to the Bench.2. We have heard both sides. The facts are not disputed. The Show Cause Notice was issued by the Superintendent and the extended period of ...
Oriental Bank of Commerce Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-21-1989
Reported in: (1989)31ITD519(Delhi)
1. The assessee, a government owned bank, has filed these two appeals for the two assessment years 1980-81 & 1981-82 and has raised the common issue regarding the taxability of interest on sticky advances which have been debited to the party but credited to an account styled interest suspense account.2. Appearing for the assessee the learned counsel Sh. Manian, submitted the bank had been consistently adopted a hybrid system of accounting of interest income. He pleaded that in respect of customers, who have been regular in payment of their instalments together with the interest, the system of mercantile was adopted. However in respect of parties who have defaulted in repayments of principal and the interest thereon, the system of cash was adopted. The bank regularly keeps watch on the defaulting parties and in respect of those who have not only been irregular in their repayments but also whose financial positions appear to be bad, as per enquiries made by the bank's staff, these a...
Shamim Bano Vs. Shahabuddin
Court: Delhi
Decided on: Sep-21-1989
Reported in: 40(1990)DLT100; I(1990)DMC136; 1990(19)DRJ307
Maheah Chandra, J.(1) The petitioner Smt. Shamim Bano was married to respondent Shri Shahabuddin way back on 9th September, 19S2 and it is alleged that thereafter the respondent-husband divorced the petitioner on 3rd November, 1984 at her residence by pronouncing the words 'TALAK Talak TALAK' in the presence of her parents and one Mr. Bashir son of Allah Maher. resident of 12, Banna Peir, Abdul Fazal Colony, New Delhi and also one Mr. Ranbir son of Gajraj. The petitioner has now filed a petition under Section 2 of the Dissolution of Muslim (Marriage) Act. 1939 (hereinafter referred to as 'the Act') for dissolution of the marriage with the respondent. The said petition was dismissed by Mrs. Kamlesh Sabbharwal, Sjic vide her order dated 23rd May, 1988 as not maintainable. Feeling aggrieved this revision petition has been filed by the petitioner.(2) Notice to show cause was issued and served upon the respondent but the respondent has not appeared to contest this revision petition. The rev...
Ocean Investment and Finance (P) Ltd. and ors. Vs. Union of India and ...
Court: Delhi
Decided on: Sep-21-1989
Reported in: AIR1990Delhi154; 40(1990)DLT225
P.N. Nag, J.(1) In this application under Older 39 Rules I & 2 read with Section 151 of the Code of Civil Procedure in a suit for perpetual injunction the plaintiffs have prayed to restrain the defendants from interfering with or obstructing the construction being carried out by the plaintiffs on plot No. J-1906, Chittaranjan Park, New Delhi, in terms of the plans already sanctioned by the Delhi Development Authority (for short, the DDA). (2) The relevant facts which emerge out of the plaint are that Mr. S, M. Roy, defendant No. 4, who is a displaced person from East Pakistan, was granted the lessen rights of & plot of land measuring 371.2 sq. metres (444 sq. yards) bearing No. J-1906 in the colony known as Chittaranjan Park. This colony was planned by the then Ministry of Worirs & Housing in consultation with the Ministry of Rehabilitation as a public policy in order to rehabilitate the persons who migrated from East Pakistan (now Bangladesh). (3) In 1971, Mr.S. M. Roy, defendant No. ...
Gujarat Narmada Valley Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-20-1989
Reported in: (1989)(25)LC344Tri(Delhi)
1. The West Regional Bench, of this Tribunal sitting as a Special Bench, had already disposed of the stay application filed by the appellants by Order No. 176/89-WRB dated the 5th July, 1989. The present application is for staying the operation of the impugned order in so far as it directs withdrawal of the concession granted to the appellants under Central Excise Rule 192 in respect of Raw Naphtha used in extraction of unconverted carbon from soot-water and forfeiture of security deposit by them with B. 8 Bond under Rule 196. There is also a prayer that the appeal be heard at an early date.2. We have heard Shri Willingdon Christian, Advocate, for the appellants and Shri V. Chandrasekharan, DR, for the respondent-Collector.3. The Counsel for the appellants has drawn our attention to the affidavit filed by Shri Amarnath Agarwal, Executive Director (Operations) of the appellant-company, deposing that the soot carbon extraction section is an indispensable, intertwined and integral part o...
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