Delhi Court September 1990 Judgments
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D.K. JaIn Vs. Union of India and ors. Overruled
Court: Delhi
Decided on: Sep-24-1990
Reported in: 43(1991)DLT179
P.N. Nag, J. (1) This is a glaring case where the petitioner, who was a member of the Indian Audit and Accounts Service, has been put on the road without any job due to indifferent and unconcerned attitude of the resents I to 3 and 5. (2) The petitioner joined the Indian Audit and Accounts Service in 1958 and was holding a substantive post in Junior Administrative Grade of Rs. 1500-100-3000 1500-100-3000 with effect from 15th July, 1982. (3) In 1982 itself, the petitioner, while was working as Joint Advisor (Finance), Ministry of Finance, Bureau of Public Enterprises, New Delhi on deputation from his parent cadre of Indian Audit and Accounts Service, was selected by the Public Enterprises Selection Board for the post of Director (Finance) in the Fertilizer Corporation of India Ltd. (for short 'FCIL'), without his application for such job. (4) On his selection in the Fcil by the Public Enterprises Selection Board, the petitioner vide letter dated 9th March, 1982 (Annexure 'A') gave his ...
Econtherm Systems Pvt. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-21-1990
Reported in: (1991)LC715Tri(Delhi)
1. M/s. Econtherm (P) Ltd. have 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 M/s. Econtherm System (P) Ltd., New Delhi, had imported a consignment of Dialectric Heater Components for Heat Tracing System for a declared value of Rs. 5,15,696.00 and had sought the clearance of the same under OGL Appendix 6, List 8, Part I, Item No. 476 of Import and Export Policy of 1985-88. The appellants also claimed the assessment under Heading 8516.30 of the Customs Tariff Act at the rate of 70% basic + 45% auxiliary + 20% CVD, and the duty worked out by the importer was Rs. 8,14,799.00. An intelligence was gathered by the special investigation branch of the Customs House that the goods were highly undervalued and it was also suspected that the goods were wrongly claimed under OGL. The bill of entry No. 209835, dated 18th February, 1988 was recalled by the SIB Unit. After thorough scrutiny and verificat...
Collector of C. Ex. Vs. Andhra Pradesh Straw Board Mills
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-21-1990
Reported in: (1992)(37)ECC59
1. When the case was called none has appeared on behalf of the respondents. Hence, Shri L.C. Chakraborty, learned JDR was heard for the department. Our attention has, however, been drawn to letter dated 6-6-1990 from the respondents which states that the case may be decided on merits and on the basis of written submissions made in the said letter. 2.1 The respondents herein is manufacturing single ply strawboard. A good portion of it is cleared by the respondents on payment of duty. Some portion, however, is captively used for manufacture of multiple ply strawboard which is ultimately cleared on payment of duty. The department sought to charge duty on the single ply strawboard captively used for manufacturing such multiple ply strawboard on the ground that a new commodity known to the trade having a different name, character and use comes into existence. Therefore, the excisable goods i.e. single ply strawboard, when used in the manufacture of another commodity i.e. multiple strawboar...
Collector of Customs Vs. Vora and Vora
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-21-1990
Reported in: (1991)(31)ECC249
1. Collector of Customs, Bombay has filed the above captioned 14 appeals being aggrieved from a common order passed by the Collector of Customs (Appeals), Bombay. Briefly, the facts of the case are that M/s.Vora and Vora, Bombay had imported water pump ball bearings and the revenue authorities had made the original assessment under Heading 84.62(2) of CTA 1975 and had ordered the levy of CV duty under Tariff Item 49 of the Central Excise Tariff.2. The importer being not satisfied filed refund claims and claimed assessment under Heading 84.62(1) with CV duty under Tariff Item 68 of the Central Excise Tariff. Alternatively, the importer had claimed assessment as parts of water pump under Heading 84.10(3) and CV duty under Tariff Item 68. The Assistant Collector had observed that the goods imported were treated as water pump ball bearings. It was contended that it was not a bearing but it was a shaft with bearing and, therefore, it should be treated as a part of the pump or as a shaft. T...
Association of Voluntary Agencies for Rural Development Vs. Union of I ...
Court: Delhi
Decided on: Sep-21-1990
Reported in: [1991]72CompCas369(Delhi); 43(1991)DLT67; 1991(31)ECC394
S.B. Wad, J. 1. This appeal is filed by the Association of Voluntary Agencies for, Rural Development (AVARD) under section 21(2) of the Foreign Contribution (Regulation) Act, 1976 (hereinafter referred to as 'the Act'), against the order dated May 19, 1988, passed by the Ministry of Home Affairs, Government of India, under section 10(b) of the Act. Through the said impugned order the appellant was directed to obtain prior permission of the Central Government to accept any foreign contribution from the date of the order until further orders. The impugned order is attacked on the ground of non-existence of objective material vitiating the alleged 'satisfaction' and breach of the principles of natural justice. No show-cause notice was given to the appellant before the order was passed and no reasons were stated in the order although it was alleged that the conduct of the appellant was 'prejudicial to the public interest.' 2. The appellant-association was registered as a society under the ...
Tani S. Bhargava Vs. Sovintorg (India) Pvt. Ltd.
Court: Delhi
Decided on: Sep-21-1990
Reported in: [1991]71CompCas631(Delhi)
Y.K. Sabharwal, J.1. The petitioner is a shareholder holding 400 shares in the respondent-company (for short,the company). The nominal capital of the company is Rs.5 lakhs divided into 5,000 fully paid up shares of Rs.100 each. The company was incorporated on June 10,1981,under the Companies Act,1956 (hereinafter referred to as 'the Act'). The main objects for which the company was establish and as mentioned under clause 3 of the memorandum of association are: (1) to manufacture,buy,sell,assemble,import,export and deal in ophthalmic products of all kinds,including lenses,frames,their accessories and components; (2) to manufacture,buy,sell,import,export and deal in anamical orthopedic and surgical instruments and applications like catheters,surgical gloves and all other requisites for hospitals,patients and invalids.' 2. The petition for winding up has been filed under section 433(c) and (e) and (f) read with section 439 of the Act praying that the company be would up. It is alleged in...
Amarjeet Kaur Vs. Union of India and ors.
Court: Delhi
Decided on: Sep-21-1990
Reported in: 43(1991)DLT262
S.B. Wad, J.(1) The petitioner was appointed as Chairperson of the Central Social Welfare Board (which is a Government Company) for a period of three years, with effect from 20.11.88, through a Government Resolution dated 16.12.88. The Resolution stated that the petitioner had assumed charge of the Office of the Chairperson on, the afternoon of 28th November, 1988. Alleging that the respondents want to terminate her appointment before the completion of three years, the present writ petition has been filed. It is prayed that the respondents be restrained from terminating her appointment before the period of three years is complete and to allow her to continue as the Chairperson. (2) It is stated in the petition that the petitioner is a prominent social worker and a former Congress-1 member of Rajya Sabha from 1976 to 1988. It is alleged that the proposed action of termination, by the Government which has come to power in 1989, is arbitrary, illegal and vindictive. It is also stated in t...
Alok Udyog Vanaspati and Plywood Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-20-1990
Reported in: (1991)(56)ELT431TriDel
1. This appeal is directed against the impugned Order-in-Appeal No.1027/Cal/83, dated 5-10-1983, passed by the Collector (Appeals) of Central Excise, Calcutta.2. Shortly put, the facts of the case are that, the appellants Alok Udyog Vanaspati & Plywood Ltd. manufactures Plywood of various description and use/ nomenclature. They filed their classification list and price list for the products which were approved. The monthly returns in Form RT 12 for and upto the month of November, 1979 was finally assessed by the Superintendent concerned on 17-12-1979 without raising any dispute or demand about the duty paid on the Plywood products manufactured and removed from the factory till November, 1979.However, it appears that on account of certain Trade Notices the Department formed an opinion that the term 'Structural Plywood' figuring in Notification No. 55/79, dated 1-3-1979 (as amended) would also cover "Concrete Shuttering Plywood". Accordingly, the Superintendent, Central Excise conce...
Tekno Engineers and Packers Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-20-1990
Reported in: (1991)(31)ECC49
1. The appellants herein manufacture liquid toilet cleaner under the brand name 'New Harpic' on behalf of. Reckitt & Colman of India Ltd. The allegation against them is that they carried on manufacture without obtaining Central Excise licence, without accountal of production in statutory records, without observance of formalities as required under Central Excise Rules and surreptitiously removed the said goods by suppressing material facts with intent tent to evade payment of duty.On adjudication, the Additional Collector held that affixing of labels by the appellants is part of packing and therefore the exemption provided in Notification 101/66 dated 17-6-1966 is not admissible to them and further disallowed the benefit of Notification 80/80 dated 19-6-1980 available to small scale units, as the total aggregate value of clearances of all excisable goods by Reckitt & Colman either by themselves or on their behalf clubbed together with clearances from the appellants' factory ex...
thermo Electrics Madras Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-20-1990
Reported in: (1991)(32)ECC68
1. The appellants are engaged in the manufacture of heating mantles and heating elements. On 23rd July, 1981, Central Excise Officers of Madras Collectorate visited the factory of the appellants and conducted investigations regarding "Heating elements being manufactured in the said factory out of glass fibre yarn, glass fibre fabric, asbestos yarn, nichrome wire and M.S. ring by using power". On enquiry, Shri J.Ranganathan, who looks after the accounts of the said factory stated that the appellants did not hold central excise licence for manufacture of these products. Thereupon the officers seized 525 numbers of heating elements valued at Rs. 60,945 lying in the store room of the factory. A show cause notice dated 8-1-1982 was issued alleging that - (i) the appellants had manufactured and cleared/consumed heating elements falling under Tariff Item No. 22F(iv) of the First Schedule to the Central Excises & Salt Act, 1944 as it stood at the relevant time (hereinafter referred to as ...
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