Delhi Court February 1990 Judgments
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Collector of C. Ex. Vs. Aaron Pharmaceuticals Pvt. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-08-1990
Reported in: (1990)(29)ECC58
1. The only issue arising for determination in the present appeal is whether the product called Idometrin Suspension manufactured by the respondents qualified for exemption from Central Excise duty in terms of Central Excise Notification No. 116/69 dated 3-5-1969. The Assistant Collector found against the respondents and while the Collector (Appeals) found in their favour and hence the present appeal by the Collector of Central Excise, Bombay-I.2. Notification No. 116/69-CE dated 3-5-1969 exempts patent and proprietary medicines falling under Item No. 14E of the First Schedule to the Central Excises and Salt Act and containing one or more of the ingredients specified in the Schedule to the notification from the whole of the duty of excise leviable thereon. The exemption shall not apply to any medicine which contains any ingredient not specified in the said Schedule unless the ingredients are pharmaceutical necessities such as diluents, disintegrating agents, moistening agents, lubrica...
Laxmi Woollen Mills Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-08-1990
Reported in: (1990)LC417Tri(Delhi)
1. M/s Laxmi Woollen Mills has filed an appeal being aggrieved from the order passed by the Additional Collector of Customs, New Delhi.Briefly, the facts of the case are that the appellants had imported synthetic rags vide Bill of Entry No. 2140 dated 12th August, 1987 at I.C.D., Pragati Maidan, New Delhi through their authorised agent M/s Om International for the clearance of 30 bales contained in container No.ICSU 120966-40 valued at Rs. 89,508/- CIF and sought the clearance of the same under OGL, Appendix-6, List 8, Part-1, Item No. 418 and assessment under chapter heading No. 63.10. The goods were examined on 10% basis and were found to be synthetic rags cut into two pieces only and were not in completely pre-mutilated condition as had been declared by the importers and did not confirm to the declaration made on the bill of entry and the invoice attached therewith. Para No. 37(i)(b) of the AM 1985-88 Import & Export Policy read as under :- "Old Rags of woollen textile fabrics ...
East India Transformer and Switch Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-08-1990
Reported in: (1990)(47)ELT442TriDel
1. The above captioned ROM emerges from Tribunal's order No. 74/89-B1, dated May 22, 1989. Shri D.N. Mehta, the learned advocate has appeared on behalf of the applicant. He has reiterated the contentions made in the miscellaneous application. He has pleaded that the applicants during the course of arguments had contended that no duty was payable on HT/LT coils manufactured in the factory and used in the factory of production as the same were exempt under notification No. 118/75-CE, dated 30th April, 1975. He has pleaded that para No. 13 of the order passed by the Tribunal needs modification to this effect. Shri Mehta in his argument had further stated that in para No. 10 the Tribunal had followed the judgment of the Allahabad High Court in the case of Raman Electricals v. Union of India and Anr. reported in 1988 (35) ELT 275, and had taken note of notification No. 118/75-CE, dated 30th April, 1975 and the duty demand could be only subject to the provisions of this notification, if fou...
Rajender Nath Bhaskar and Another Vs. Bhaskar Stoneware Pipes (P.) Ltd ...
Court: Delhi
Decided on: Feb-08-1990
Reported in: [1990]68CompCas256(Delhi); 1990RLR158
Mahesh Chandra, J. 1. Petitioner have filed this company appeal under Order 22, rule 4 of the civil Procedure Code, 1908, read with rule 9 of Companies (Court) Rules, 1959, for bringing on record the legal representatives of the deceased respondent No. 2 in the main company petition C.P. No. 41 of 1982. The application is opposed on behalf of the proposed legal representative and other respondents. 2. I have learned counsel for the parties. 3. The contention of learned counsel for the legal representative and counsel for the respondents is that the main company petition had been filed under section 397, 398 and 433 of the Companies Act, 1956, on the ground of alleged acts of oppression and whatever role had been assigned to deceased respondent No. 2 in the alleged oppression was as a director of the respondent-company and, consequently, his legal representative cannot be imp leaded in his place after his death. Reliance has been placed upon J.K. Investment Trust Ltd. v. Muir Mills Co. ...
Ravinder Kumar Vs. Administrator of Delhi and Another
Court: Delhi
Decided on: Feb-08-1990
Reported in: 1990CriLJ2212
ORDER1. In this writ petition filed under Art. 226 of Constitution of India challenge is to the order of detention No. F. 5/14/89-Home (P-II) dated February 28, 1989 issued under S. 3(I) read with S. 2(f) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (for short 'the Act') with a view to prevent, the petitioner from smuggling goods and also preventing him from engaging in transporting, concealing and keeping smuggled goods. 2. Briefly the grounds on which the petitioner was detained are these :- On 13th May, 1988 the petitioner arrived at Indira Gandhi International Airport, New Delhi from Dubai by flight No. AI916. After customs clearance while he was leaving customs Arrival Hall. The petitioner was intercepted on suspicion at the exit gate by the Customs Officer. On being asked whether he was carrying any contraband gold, watches etc., the petitioner relied in negative. On examination of baggage or personal search nothing was found. Nothing i...
Premier Brass and Metal Works Pvt. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-06-1990
Reported in: (1990)LC113Tri(Delhi)
1. M/s. Premier Brass & Metal Works Pvt. Ltd., Seksaria Chambers, (3rd floor), 139, Nagindas Master Road, (Medows Street), Fort, Bombay-23 has filed an appeal being aggrieved from the order passed by the Collector of Customs, Bombay. Briefly, the facts of the case are that M/s.Premier Brass & Metal Works Pvt. Ltd. had imported two consignments said to contain Brass Ash/Dross. Two Bills of Entry were filed. Vide Bill of Entry No. 1957/176 for 36 drums weighing 19596 kgs./43202 pounds having CIF value of 2,08, 579/-. These goods had arrived per S.S. IBN ABDOUM. Vide Bill of Entry No. 2065/111 for a consignment of 74 drums and had declared that the same was containing 40735 kgs. of Brass Dross/Ash. This consignment has arrived per S.S. AFAFAT and the declared CIF value was Rs. 5,60,574/-. Both the consignments were examined and the representative samples were sent for testing to Dy.C,C, Bombay. In the Custom House Laboratory report in Bill of Entry No.1957/176 the content percent...
Bengal Chemicals and Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-06-1990
Reported in: (1990)(27)ECC115
1. All three appeals involve common issues and are hence disposed of by this common order. (1) Whether "Phenol LB" is a drug, eligible for the benefit of exemption from duty in terms of Notification No. 234/82, dated 1-11-1982. (2) Whether the demand of Central Excise duty on "Phenol LB" falling under item No. 68 of the erstwhile C.E. Tariff during the period from 1-3-1983 to 16-3-1985 is barred by limitation. The appellant, a Govt of India Enterprise, is the manufacturer of Phenyl under the name "Phenol LB" in its factory in West Bengal under drug licence issued by the Directorate of Drug Control, Govt of West Bengal. After introduction of Tariff Item 68 in the I Schedule to CESA 1944, with effect from 1-3-1975, the appellants had filed classification lists from time to time, claiming classification of Phenol LB as drug and the benefit of exemption under Notification 55/75, dated 1-3-1975 as amended, or Notification 104/82, dated 28/2/1982 or Notification 234/82, dated l-4-1982, as t...
Vadalia Brothers Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-06-1990
Reported in: (1990)(48)ELT317TriDel
1. The facts of the case, briefly stated, are that the appellants imported a consignment of Refined Bleached Deodorised (RBD) Palm Oil from Kualalumpur (Malaysia) under a contract entered into with Mitsubishi Corporation, Japan. The consignment consisted of 1579 drums containing 300 metric tons of the oil. A Bill of Entry bearing No.90/15-11-1978 was presented for clearance of the goods to the Customs Authorities at Kandla. The value of the consignment was declared under Section 14 of the Customs Act to be Rs. 18,48,165.40. The consignment was provisionally assessed free of basic customs duty and was exempted from auxiliary duty and additional duty of customs. The Customs authorities had not enquired of the appellants nor asked them to declare the assessable value of the drums separately. At any rate, the Bill of Entry does not show that any separate assessment was done of the containers. A sample was drawn from the consignment for test by the Port Health Officer, Kandla. By a certifi...
New Polymer Industries Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-06-1990
Reported in: (1990)(30)LC77Tri(Delhi)
1. The above appeal arises out of the order of the Collector of Customs and Central Excise, Baroda dated 30th May 1985. a) imposing duty of Rs. 1,56,487.28 on phenolic moulding compound (Powder) weighing 64921 kgs illicitly manufactured and removed by the appellants without payment of duty between the period 15-5-1983 to 20-12-1983 and also duty of Rs.72,406.69 on 24850 Kgs of phenolic moulding compound (Powder) illicitly manufactured and cleared during the period .18-8-1983 to 18-12-1983. b) confiscating phenolic moulding compound (Powder weighing 500 kgs valued at Rs.7500/- seized from their possession on 21-12-1983 with an option to redeem the same on payment of a fine of Rs. 2500/-.During the course of a surprise visit by CE (Preventive) Officers to the factory premises of the appellants on 21-12-1983, it was found that their unit was engaged in the manufacture of "Phenolic Moulding Compound (Powder)" with the aid of power as a final finished product under Tariff Item 15 A(i) of t...
Commissioner of Income-tax Vs. Hindustan Times Ltd.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Feb-06-1990
Reported in: (1990)34ITD277(Delhi)
1. These are applications Under Section 256(1) of the Income-tax Act, 1961 moved by the Commissioner of Income-tax, Delhi Central-I, New Delhi stating that certain questions, said to be questions of law, arise out of the order of the Tribunal dated 28-2-1989 in I.T.A. Nos.6132 (Del/86 and 97/Del/87), being cross appeals by the Revenue and the assessee respectively for assessment year 1983-84 and requiring us to draw up a statement of the case and refer the said questions to the Hon'ble High Court for its opinion.2. We have heard the learned Departmental Representative and the learned counsel for the assessee for some time on the issues involved in this case. Before we deal with the merits of the applications, we will have to first dispose of a preliminary objection raised by the Registry of the Income-tax Appellate Tribunal. The Registry pointed out that these applications were barred by time by 149 days. The Office Registry submitted that the order under reference, i.e., the order da...
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