Delhi Court November 1990 Judgments
Home Cases Delhi 1990 Page 1 of about 110 results (0.022 seconds)Maharashtra Vegetable Products Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1991)(55)ELT423TriDel
1. All three appeals involve common issues and are hence heard together by consent of parties ans disposed of by this common order.2. E/211/89-A - The appellants carry on the business of manufacture of vanaspati refined oils, soaps and industrial gases, namely, oxygen gas and dissolved acetylene gas. Oxygen gas is manufactured while manufacturing hydrogen gas for the purpose of hydrogenation of vegetable products. From 7th May, 1979, the appellants started selling oxygen gas in metal cylinders purchased from Bharat Pumps & Compressors Limited at the price of Rs. 1610.00. On 1st May, 1979, the appellants filed a price list with the Excise Department showing Rs. 2.30 per cubic metre as the cost of returnable packing i.e. metal cylinders on the basis of life span of the oxygen cylinders being 100 trips on an average. The capacity of each cylinder is 7 cubic metres and therefore, the appellants recover Rs. 16.10 per cylinder that is Rs. 2.30 per cubic metre of gas. This price list was...
Tag this Judgment!Collector of Central Excise Vs. Densons Engineers
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1991)(33)ECC46
1. This is Revenue's Appeal by which they have sought for setting aside the impugned Order-in-Appeal No. 344-DLH/86 dated 7-2-1985 passed by the Collector of Central Excise (A) New Delhi.2. The question that arises for consideration in this Appeal is as to whether 'Green Pack' prepared by the respondents which constitutes 'Cable jointing kits (Mould type and cast type)' would merit classification under TI 15A(1) or TI 68 and as to whether the product is entitled for exemption under Notification No. 182/82, dated 11-5-1982. The main basis on which the Revenue seeks to classify this product Green pack under TI 15A(1) of the Schedule to the Central Excises & Salt Act, 1944 the report of the Chemical Examiner who, after analysing the sample, has reported that the sample contained 16.5% synthetic resin mixed with organic fillers. It is contended by the Revenue that the product remains a resin meriting classification under TI 15A(1) of the Excise Tariff Schedule. They have relied upon t...
Tag this Judgment!Tripoot India (P) Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1991)LC140Tri(Delhi)
1. This is an application for condonation of delay under Section 129-A (3) of the Customs Act, 1962, seeking condonation in filing the appeal against the order-in-appeal No. C-3/540/89 dated 12-1-1990 passed by the Collector of Customs and Central Excise, Madras.2. The applicants are said to have imported the consignment of Metalosates Technical contained in 2 drugs. The applicants filed Bill of Entry No. 27608 dated 25-8-1988 for clearance of goods and sought for classification under Tariff Item 3105.90 carrying a basic duty of customs at nil and auxiliary duty at 45% and C VD at nil as fertilizers. The same was assessed accordingly. However, the Department reopened the assessment and classified the goods under Heading 3823.90 CTA which attracts basic duty at 70%, auxiliary duty at 45% ad valorem and additional duty of 15% ad valorem and the applicants were called upon to pay Rs. 2,99,407/- as duty which the applicants have paid under protest. The speaking order was communicated to t...
Tag this Judgment!Pattani Chemicals Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1991)LC47Tri(Delhi)
1. The question for consideration in this appeal is whether the goods manufactured by the appellants in their factory at Porbandar and described as 'Plaster of lime' should be classified as Ordinary Portland Cement liable to payment of duty under Item 23 of the erstwhile Central Excise Tariff. The appellants have been manufacturing these goods from 1979 onwards and have been availing full exemption under Tariff Item 68. They have also been filing their declaration every year from 1984 onwards. 2. During preventive check on 25-4-1986 on the suspicion that they were manufacturing cement, a sample was drawn and sent to Chemical Examiner, Kandla for test. Certain documents were also seized and investigation was initiated. A show cause notice was issued on 5-1-1987 by the Collector demanding a duty of Rs. 6,57,509.25 on 3,486.45 mts. tons of goods manufactured and removed during the period from 8-1-1982 to 31-3-1986.3. In his report dated 17-6-1986, the Chemical Examiner had opined as unde...
Tag this Judgment!inspecting Assistant Vs. Mahalakshmi Sugar Mills Co. Ltd.
Court: Income Tax Appellate Tribunal ITAT Delhi
Reported in: (1991)36ITD514(Delhi)
1. As these appeals, one filed by the assessee and the other by the Revenue, are directed against the order dated 23-7-1986, passed by the CIT (Appeals) for the assessment year 1964-65, they were heard together and for the sake of convenience, are being disposed of by a common order.2. The assessee is a public limited company and is engaged in the business of manufacture and sale of sugar. For the assessment year 1964-65 the accounting year ended on 30th June 1963. The assessee had established a factory for manufacture of sugar at Hamira in the erstwhile state of Kapurthala. The assessee decided to shift its factory to Iqbalpur in the district of Saharanpur (U.P). The assessee's land and factory building at Hamira were requisitioned by the Dy.Commissioner, Kapurthala under the PEPSU. Requisitioning And Acquisition of Immovable Poperty Act, 1954. An order requisitioning the property was passed on 24-11-1954 and possession of a number of buildings of the assessee was taken by the Govern...
Tag this Judgment!Dr. M.L. Passi Vs. Central Board of Direct Taxes
Court: Delhi
Reported in: [1991]188ITR685(Delhi)
M.K. Chawla, J.1. In this writ petition under article 226 of the Constitution of India, read with section 482 of the Code of Criminal Procedure, the petitioner is seeking the quashing of the prosecutions lodged against him in the court of the Chief Metropolitan Magistrate, Delhi, entitled : ITO v. Dr. M. L. Passi, for non-deposit of tax deducted at source, for the years 1969-70 and 1970-71, and the quashing of instruction No. 1317 dated March 11, 1980 issued by respondent No. 1/Central Board of Direct Taxes in taking away the powers of the Commissioner of Income-tax in the matter of compounding of the offences as being ultra virus the powers given to respondent No. 1 under section 119 of the Income-tax Act. Income 2. To appreciate the submissions in support of the relief claimed, we have first to state a few relevant facts. 3. The petitioner, Dr. M. L. Passi, is a physician and surgeon by profession. After practicing for some time, he joined the service of the Delhi Municipal Committee...
Tag this Judgment!Hotel Hans Pvt. Ltd. Vs. Delhi Administration and anr.
Court: Delhi
Reported in: 43(1991)DLT176; [1991(62)FLR411]
S.B. Wad, J. (1) This writ petition is filed by M/s. Hotel Hans Pvt. Ltd. against the order of the Secretary (Labour), Delhi Administration dated 2'.3.1989, prohibiting the continuation of lock out under Section 10(3) of the Industrial Disputes Act as the dispute between the Management and the workmen, represented by Hotel Mazdoor Union, was pending adjudication before the Industrial Tribunal-III Delhi. (2) 85 workmen of the petitioner had given a charter of their demands in December, 1989 for raising their remuneration, dearness allowance and similar monetary benefits. The actual demand was raised by them through a Statement of Claim dated 6.1.89 before the Conciliation Officer. Apparently a, there was a partial strike by the workmen by the end of December, 1988, resulting into the alleged stoppage of egress and ingress to the Hotel. The Management secured a restraint order from this Court on 9.1.1989, for holding demonstrations within the radius of 60 ft. from the building. According...
Tag this Judgment!M.P. Tewari Vs. Y.P. Chawla (ito) and ors.
Court: Delhi
Reported in: 1991(2)Crimes241; 43(1991)DLT23; 1991RLR79
M.K. Chawla, J.(1) The petitioner was working as Secretary of M/s. Hans Raj Gupta & Company (P) Ltd. (hereinafter referred to as the Company), for the last more than 40 years at a monthly salary of Rs. 1100. He was only looking after the clerical and routine matters and was not at all concerned with the payment of salaries to the other employees or with the deduction of tax at source. In fact, Shri Hans Raj Gupta was holding /controlling over 70 per cent of share capital of the company and was the real person who was emanating the company and was responsible for the conduct of the affairs of the company. (2) The company is carrying on the business of hiring agricultural machinery and equipment like Kolhus and Pans for cane crushing to the farmers and other persons. In the year 1979-80, the business of the company suffered extreme slump due to severe draught condition in the country which caused heavy damage to the crops. .During that period the company's income suffered losses to the t...
Tag this Judgment!M. P. Tewari Vs. Y. P. Chawla, Income-tax Officer, and Others.
Court: Delhi
Reported in: (1991)91CTR(Del)228; [1991]187ITR506(Delhi)
M. K. CHAWLA J. - The petitioner was working as secretary of Messrs. Hans Raj Gupta and Co. P. Ltd. (hereinafter referred to as 'the company'), for more than 40 years on a monthly salary of Rs. 1,100. He was looking after only the clerical and routine matters and was not at all concerned with the payment of salaries to the other employees or with deduction of tax at source. In fact, Shri Hans Raj Gupta was holding/controlling over 70 per cent of share capital of the company and was the real person who was managing the company and was responsible for the conduct of the affairs of the company.The company is carrying on the business of hiring agricultural machinery and equipment like kolhus and pans for cane crushing to farmers and other persons. In the year 1979-80, the business of the company suffered extreme slump due to severe drought conditions in the country which caused heavy damage to the crops. During that period, the company suffered losses to the tune of more than Rs. 8 lakhs. ...
Tag this Judgment!Collector of Customs Vs. Hindustan Photo Films
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1992)(37)ECC104
1. The Collector of Customs, Madras has preferred these appeals against a common order dated 13-12-1988 passed by the Collector of Customs (Appeals), Madras by which he had held that cinematograph film, (unexposed), in jumbo rolls is correctly classifiable for additional duty of customs (CVD) under Item 37-I of CET (prior to 1-3-1986) and under Heading 3704 of CET Act, 1985 after that date. He, thereby, set aside the order of the Assistant Collector of Customs, Refund Section, Custom House, Madras dated 16-9-1987 by which she had rejected the 72 refund claims of the respondents herein, M/s. Hindustan Photo Films Mfg. Co. in which they had sought re-assessment of the goods under Heading 3704 CET. The facts of the case in brief are that the respondents, herein, imported goods described as cinematograph film (unexposed) colour positive in 'Jumbo forms' with a specification of an effective width of 112 CMS. This was assessed to CVD by the Custom House under Item 68 CET as 'all other goods...
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