Delhi Court October 1991 Judgments
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Arya Chemical Works Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-24-1991
Reported in: (1992)(39)ECC109
1. The classification of the products listed below, manufactured by the appellants herein, arises for consideration in this appeal:- 2. The assessees claim classification of all these items under Heading 3506.90 CET as "Prepared glues and other prepared adhesives n.e.s. or included namely; adhesives other than those based on plastics", while the Department seeks classification of the items figuring at Sl. Nos.(a) to (f) as "compounded rubber unvulcanised in primary form" under Heading 4005.00 CET and the item at Sl. No. (g) as "Chemical Preparation n.e.s. or included" under Heading 3823.00.3. The assessees filed a classification list No. 2/88 on 6-6-1988 declaring Sl. Nos. (a) to (f) under Heading 4005.00 and Sl. No. (g) under Heading 3810.00. Subsequently, on 8-7-1988, they submitted a fresh classification list No. 3/88 declaring all 7 products under Heading 3506.00 and claiming the benefit of exemption in terms of Notification No. 175/86 dtd. 1-3-1986 available to SSI Units. The goo...
Oriole Exports (P.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Oct-24-1991
Reported in: (1992)40ITD121(Delhi)
2. In the appeal by the assessee for the assessment year 1984-85 the main claim relates to the trading loss of Rs. 14,82,337 representing value of imported polyester yarn and imported consignment expenses.3. Shri G.C. Sharma, the Senior Counsel for the assessee, submitted that the assessee is a limited company and has been in the business of trading of imported polyester yarn which were mainly imported from Taiwan and China. In the accounting year relevant to the assessment year 1983-84 it had imported polyester yarn weighing 84,960 Kgs. from Hualon Corporation, Taiwan. The goods landed at the Indian Ports in January 1983. The payments in regard to the imported goods were made to the supplier between January to April 1983. The assessee with a view to avoid heavy losses on trading of these goods did not lift the goods from the Customs Authorities. The assessee felt the crunch to such an extent that it was compelled to surrender the goods and accordingly it intimated its decision relinq...
Universal Cans and Containers Ltd. Vs. Union of India
Court: Delhi
Decided on: Oct-24-1991
Reported in: 1992LC328(Delhi); 1993(64)ELT23(Del)
ORDERD.P. Wadhwa, J. 1. The only issue involved in this writ petition is whether the exemption notification issued under Section 25 of the Customs Act, 1962 (for short 'the Act') will take effect from the date of its publication in the Official Gazette, or from the date when it is issued to the general public. Sub-section (1) of Section 25 of the Act, which is relevant for our purpose, is as follows :- 'Power to grant exemption from duty. - (1) If the Central Government is satisfied that it is necessary in the public interest so to do it may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfillled before or after clearance), as may be specified in the notification goods of any specified description from the whole or any part of duty of customs livable thereon.' 2. The petitioner, a public limited company, imported certain quantity of aluminium slugs (circles) having 99.7% purity by SS 'Kostrena'. The vessel arrived at ...
K.P. Singh Vs. Chiranji Lal Etc.
Court: Delhi
Decided on: Oct-24-1991
Reported in: 1992ACJ868; 45(1991)DLT639
S.N. Sapra, J.(1) This Regular First appeal, under Section 110-D of the Motor Vehicle Act, 1939, is directed against the judgment dated July 8, 1986, passed by the Motor Accident Claims Tribunal, Delhi, thereby, awarding a compensation of Rs. 25.000.00 to the appellant. (2) Briefly stated, the facts of the case arc, as under : 'ONOctober 27, 1984, at about 3 P.M. near Rajghat crossing Ring Road, Shanti Van, New Delhi, appellant was going on his two wheeler scooter No. Dhq 9161, to his office in Delhi High Court. When, he reached at the signal point, appellant had to stop his vehicle, as the constable on duty, had stopped the traffic, coming from the side of the appellant. When, the constable gave signal by his hand, for moving the traffic, from the side of the appellant, the appellant also started moving on his two wheeler and reached in the middle of the main road. Then, in the meantime, a car bearing No. Dib 1311, came from the side of the Ito, at a very high speed, which was being d...
Collector of Central Excise Vs. Kramp Products
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-23-1991
Reported in: (1992)(41)LC530Tri(Delhi)
1. These are the appeals filed by the department against the orders of Collector (Appeals) No. 21/87 dated 28.1.1987 and No. 150/87 dated 30.6.1987.2. The learned DR stated that the dispute relates to classification of the respondents' products. The rival entries are 85.46/85.47 and 6804.90. The department's contention is that they are classifiable under 6804.90 as asbestos cement products on the grounds mentioned in the appeal.3. The learned Counsel drew attention to the cross objections filed by them. He reiterated the contention that the goods are classifiable under 85.46/47 as the items are electrical insulators/insulating materials and fittings.4. He also drew attention to the definition of the word 'insulators' in Longman's dictionary and extracts from 'Engineering Encyclopaedia' the materials hand book I.S.I, specification, the B.T.N. and the case law.5. We observe that the appellants had filed a classification list seeking classification of their products described at S. No. 1...
D.C. Awasthi Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-23-1991
Reported in: (1992)(59)ELT604TriDel
1. The appellant have challenged the correctness and validity of the Order-in-Appeal dated 29-12-1989 passed by the Collector of Customs (Appeals), New Delhi by which he has rejected the appeal of the appellant which had arisen before him as a result of remand by the CEGAT, New Delhi vide Order No. A-397/89 dated 27-9-1989.2. The facts of this case are that the Preventive Officers of the Customs, Kanpur noticed an advertisement in daily newspaper 'Dainik Jagran' Kanpur dated 1-6-1986 advertising for sale of an Akai VCP alongwith national Video Camera. The officers visited the house of the advertiser, the appellant, on 11-6-1986 and searched the same under search warrant. He was not in his house at the time of the search and the search warrant was executed on his wife Smt. Kira Awasthi in presence of two independent witnesses. On search, goods of foreign origin, valued at Rs. 41,000/- as mentioned in panchnama/recovery memo dated 11-6-1986 were recovered. His wife, on demand, could not...
Shamim Rehmani Vs. State
Court: Delhi
Decided on: Oct-23-1991
Reported in: 45(1991)DLT700
S.C. Jain, J. (1) Shamim Rehmani, herein after called the appellant, filed this appeal from jail challenging the judgment and order of the Addl. Sessions Judge dated 28-2-91, whereby he was convicted and sentenced to rigorous imprisonment of 5 years and a fine of Rs. 4000.00 and in default of payment of fine to further under rigorous imprisonment for one year under Section 392 Ipc ; to undergo rigorous imprisonment for five years and to pay a fine of Rs. 5000.00 or in default of payment of fine to undergo rigorous imprisonment for one year under Section 394 Indian Penal Code ; further undergo rigorous imprisonment for eight years and to pay a fine of Rs. 5000.00 or in default of payment of fine to further undergo rigorous imprisonment for one year under Section 397 IPC. The sentence of imprisonment were ordered to run concurrently. (2) In brief, the prosecution version is that on 7-289, at about 4 a.m. at house No 4189, Id Bazar, within Police Station Jama Masjid the appellant committe...
Renu Sharma and ors. Vs. Collector of Customs and anr.
Court: Delhi
Decided on: Oct-23-1991
Reported in: 45(1991)DLT642
Sat Pal, J.(1) In this writ petition the petitioners have challenged the order dated 17th January, 1989 passed by Collector of Customs, New Delhi, respondent No. 1. By this order the said respondent rejected the application dated 19th December, 1988 filed on behalf on the petitioners requesting to order the withdrawal of the summons directing the petitioners to present themselves for cross examination by a co-noticee in the adjudication proceedings pending against the petitioners and Indian Express Newspapers (Bombay) Private Limited (hereinafter) referred to as 'INBPL').(2) Briefly stated the facts of the .case are that the petitioners were served with a show cause notice dated 5th October, 1987 under the Customs Act, 1962 (hereinafter referred to as 'the Act') by the Collector of Customs staring therein that they had conspired along with Inbpl to under invoice a Hell's colour scanner parchased by Inbpl which resulted in the evasion of customs duty.(3) On 19th October, 1987 on the bas...
Gianda Devi Vs. Union of India and ors.
Court: Delhi
Decided on: Oct-23-1991
Reported in: I(1991)BC635; 46(1992)DLT5
Gokal Chand Mittal, J.(1) Rule D.B. (2) On a consideration of the matter we are of the view that the Writ petition has to succeed. The husband of the petitioner who was a book binder with Govt. of India Press died on 28th March, 1989 and under the rules, appointment of one of the heirs of the deceased on compassionate ground was sought for by the widow of the deceased and when she failed to pursuade the department she approached this Court through this writ petition. (3) The younger son of the deceased is a book binder and doing the same job which his father was doing and probably got training from Govt. of India Press. The petitioner claimed the service of younger son on the compassionate ground, which is covered by a judgment of the Supreme Court in Ca 7596/90 in Smt. Phoolwati v. Union of India decided on 5th December, 1990. The decided case relates to Govt. of India Press. Accordingly the Writ petition is allowed and the Govt. of India Press is directed to give employment to the pe...
Vijay Shankar Dass Vs. M.S. Bawa
Court: Delhi
Decided on: Oct-23-1991
Reported in: 46(1992)DLT10
S.N. Sapra, J.(1) This Second Appeal is directed against the concurrent findings of the learned Rent Control Tribunal, Delhi, by which, appellants appeal against the order dated April 26, 1991, passed by Additional Rent Controller, Delhi, was dismissed. (2) Briefly stated, the facts of the case are that on July 8, 1986, a conditional eviction order, on the ground covered by Section 14(1)(a) of the Delhi Rent Control Act, 1956, 1958 hereinafter called the Act, was passed, by learned Additional Rent Controller, against M/s. Concord International Pvt. Ltd. respondent no. 2 herein. As, the conditional eviction order was not complied with, thereforee, the landlord/owner, respondent no. 1 herein, on December 8, 1986, filed an application for execution of the eviction order. During the execution proceedings, appellant herein, filed his objections dated May 19, 1987 under Section 25 of the Act thereby, alleging that in fact, he became the tenant in the demised premises with effect from August ...
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