Delhi Court December 1991 Judgments
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Wandrobes and ors. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1991
Reported in: (1992)(42)LC86Tri(Delhi)
1. All the three appeals arise from a common order passed by the Collector of Central Excise, Bangalore. Hence, they are taken up together for the disposal as per law. By this impugned order, the learned Collector has held that the clearances of all the three units are required to be clubbed together for the purpose of examining the benefit of notification No. 83/83 dt. 1.3.1983 as amended on the ground that they are not eligible for the exemption separately, although they are independent entities on paper; as they have manufactured their goods in the same factory using the same machinery held that since the units namely, Raineo Industries and Wardrobes had manufactured steel furniture with the help of some machinery, the clearance of both the parties should be clubbed for the purpose of exemption under notification No. 83/83 as amended and that they are liable to pay Central Excise duty on the goods cleared in excess of exemption limit of Rs. 7.5 lacs.. The learned Collector has cons...
Phoenix Overseas Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1991
Reported in: (1992)(43)LC284Tri(Delhi)
1. This appeal arises out of and is directed against the Order-in-original No. 298/84 dated 20.12.1989 passed by the Additional Collector of Customs, New Delhi.2. The appellants imported 630 pairs of plastic shoes lasts from Italy & filed a bill of entry No. 264055 dated 9.11.1989 for clearance of the said goods. The declared FOB value was LIT 6,300,000 equivalent to Indian Rupees 89,318 as per invoice attached. Before the clearance, the SUB of Delhi Customs detained the bill of entry suspecting under-valuation and started investigation. During the course of investigation they found several documents connected with the said imports which includes: (1) Proforma Invoice dated 29.9.1989, indicating total price of the LIT 19,250,000/- GIF Delhi Airport.Accordingly, show cause notice was issued for rejecting the declared value and to determine the value under Section 14(1) of the Customs Act read with Rule 4 & 11 of the Customs Valuation Rules based upon the value figured in the ba...
Reliance Petrochemicals Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1991
Reported in: (1992)LC603Tri(Delhi)
1. M/s. Reliance Petrochemicals Ltd. RPL House, 2nd Floor, 15, Walchand Hirachand Marg, Bombay-38, has filed an appeal being aggrieved from the order passed by Additional Collector of Customs, Bombay.2. Briefly the facts of the case are that M/s. Reliance Petrochemicals Ltd. had imported a consignment consisting of one package containing "Dryer Slurry Inlet Ring Heaters" for PVC plants, vide Bill of Entry No. 3800 dated 8th June, 1990 per shipped 'Vishva Parijat' IGM No.1385/773 - Project Import Registration No. S/5-312/89-CC. The appellant had claimed the clearance for the goods imported against Import Licence No. P/CG/2124527 dated 6th December, 1988. The goods were examined on first check by an expert A.O. and on examination, 4 numbers of dryer slurry inlet ring heaters were found, whereas the packing list attached to Bill of Entry indicated only two numbers, and the Import Licence No.P/CG/2124527 also mentioned two numbers of the subject goods. Since goods were not covered by the ...
D.K. JaIn Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1991
Reported in: (1992)(60)ELT598TriDel
1. This is an appeal against the order of confiscation of nine air-conditioners of foreign origin and imposition of penalty of Rs. 20,000/- on the appellant. Briefly stated, the facts are that the appellant had advertised for sale of customs-paid air conditioners in the Times of India on 12th and 19th February, 1984 and two customers had turned up at his premises for purchasing the air-conditioners.While one of them had loaded a national air-conditioner in his car and was carrying it away, the other stated that he was carrying the air-conditioner for testing before finalisation of transaction when Customs Preventive Officers reached the spot on 20-2-1984 after keeping surveillance on the premises. This also led to the recovery of seven more air-conditioners from the same premises. In the absence of any documents evidencing lawful import/possession/purchase/acquisition of these air-conditioners, the Customs Officer seized them under Section 110 of the Customs Act on the reasonable beli...
Megdoot Enterprises (P.) Ltd. Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Dec-31-1991
Reported in: (1992)40ITD471(Delhi)
1. The assessee, a limited company has filed this appeal and had raised a few issues.1 to 9. [ These paras are not reproduced here, as they involved minor issues.] 10. The assessee has raised the issue of setting off the 'short-term capital loss' against the income from other sources and not against 'long-term capital gain'. Shri Dinodia, submitted that, in the previous year relevant to the asst. year under appeal, the assessee had long-term capital gain of Rs. 1,27,654. The company also suffered loss of Rs. 1, 19,522 on sale of short-term capital asset. The assessing officer while arriving at the total taxable income of the assessee, adjusted the short-term capital loss against the long-term capital gain. He submitted that, the tax rate on long-term capital gains of companies, is only 40%, while the normal rate of tax ranges from 50% and above. The lower rate of tax on long-term capital gain is provided specifically and this could not be denied to the assessee. He pleaded that, the c...
Collector of Central Excise Vs. Centron Industrial Alliance
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-30-1991
Reported in: (1993)(63)ELT463TriDel
1. The present appeal is a transferred matter in terms of provisions of Section 35P of the Central Excises and Salt Act, 1944. There was a review show cause notice issued under erstwhile Section 36(2) of the Central Excises and Salt Act, 1944, dated 7-7-1982 and the same is being treated as an appeal. Notice of hearing was sent to the respondents. The respondents wanted papers and the same were duly supplied by the Department as per the version of the JDR. Notice of hearing was sent to the respondents on 2-12-1991 and the respondents vide their letter dated 20-12-1991 stated that the matter be decided on the basis of their submissions made in their letter dated 24-6-1991.Accordingly, we proceed to decide the matter on the basis of the written submissions. Shri Satish Kumar, the learned JDR, who appeared for the Revenue relied on the review show cause notice and pleaded for the acceptance of the appeal.2. We have heard Shri Satish Kumar, the learned JDR and also perused the Miscellaneo...
Kuljeet Kaur Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-27-1991
Reported in: (1992)(61)ELT484TriDel
1. These are the appeals filed against the order in original No. 22/28 dated 2-2-1988 passed by the Collector of Customs, New Delhi. (i) The applicants are Afghanistan Nationals and are carrying on business in Kabul. They had placed various orders for various types of watches on TAK WOH WATCH LTD, Queens Road, Central Hongkong. The delivery was to be given in Kabul and the goods were to be despatched by post parcels. (ii) The applicants after placing the orders and getting proforma invoices from the manufacturers complied with the import requirements/regulations as applicable in Afghanistan and adviced the manufacturers to despatch the watches. (iii) Accordingly the manufacturers started despatching the various types of watches in separate parcels from Hongkong by booking the same with the Hongkong Post Office Hongkong to Kabul Afghanistan vide post parcels. The goods were consigned to the applicants in Kabul. (iv) The goods while in transit and in custody of the postal authorities of...
A.K. JaIn and Brothers (Huf) Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Dec-27-1991
Reported in: (1992)40ITD100(Delhi)
1. The assessee in these appeals is a Hindu undivided family deriving income from property. For these three years under appeal before us, returns were filed disclosing incomes of various amounts and assessments also were completed on the following incomes : 2. The tax payable on the incomes assessed worked out to Rs. 7,310, Rs. 6,859 and Rs. 12,192, respectively. As against the assessed taxes, the assessee paid on different dates taxes by way of advance tax and self-assessment tax amounting to Rs. 12,590 for the assessment year 1969-70, Rs. 11,803 for the assessment year 1970-71 and Rs. 22,349 for the assessment year 1971-72. As a consequence of these excess payments, refunds of Rs. 5,280 for the assessment year 1969-70, Rs. 4,911 for the assessment year 1970-71 and Rs. 10,157 for the assessment year 1971-72 became due. The following chart filed by the assessee would more clearly show the dates of payment of the taxes by the assessee and the dates of assessment orders. This chart woul...
Amarson Woollen Mills Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-26-1991
Reported in: (1992)(61)ELT756TriDel
1. The appellants are aggrieved with the order-in-original dated 24-11-1989 passed by the Addl. Collector of Customs, New Delhi. The appellants had filed a bill of entry No. 104687 dated 30-6-1988 for the clearance of 100 bales of Synthetic waste declared to be of hard waste variety. The weight of the consignment was 20,000 kgs and the appellants claimed concessional assessment under Notification No. 32/86 read with Notification No. 126/86 at 100% + 45% without C.V. duty. The value of the consignment was declared at Rs. 78,636.95 P. CIF and Rs. 79,227/- as assessable value. They also filed Import licence dated 16-3-1988 of M/s. Nupur Carpets Ltd., Srinagar which had been transferred in their favour and another licence dated 22-3-1988 of M/s.Bazaz Orient Teppione, Srinagar, also transferred in their favour. The goods have been examined by selecting 10% of the bales in the presence of DRI staff. The representative samples were drawn, sealed and sent for test in the presence of the impor...
Western Coalfields Ltd. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-24-1991
Reported in: (1992)(40)LC592Tri(Delhi)
1. M/s. Western Coalfileds Ltd. has filed an appeal being aggrieved from the order passed by the Collector (Appeals), New Delhi. Shri Satyasheel, learned advocate has appeared on behalf of the appellants.He pleaded that the appellants are making various machinery parts from old and wornout iron and steel parts by first melting and converting them into black rough cast products which are then machined into the final finished machine parts namely: and pleaded that no manufacturing activities is involved and the goods so manufactured are not marketable. In support of his arguments he cited a decision in the case of Bhor Industries Ltd. v. CCE, Bombay reported in 1989 (21) ECR 273 (SC) : ECR C 1349 SC. He also cited a decision in the case of CCE v. Ambalal Sarabhai Enterprises , and also Maize Products v. CCE reported in 1987 (11) ECR 532 (Cegat SB-D). He pleaded the acceptance of the appeal.2. Shri S.K. Sharma, learned JDR has appeared on behalf of respondent.He pleaded that there is no ...
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