Delhi Court May 1991 Judgments
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Consolidated Petrotech Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-31-1991
Reported in: (1991)(37)LC75Tri(Delhi)
1. M/s. Consolidated Petrotech Industries Ltd., formerly Gujarat Carbon Ltd., R.C. Dutt Road, Baroda, have filed an appeal being aggrieved from the order passed by the Collector of Customs (Appeals), Bombay. Briefly the facts of the case are that M/s. Gujarat Carbon Ltd. had imported a consignment of one container declared to contain automatic form, fill and seal packaging machine valued at US $ 140,506.96 CIF vide bill of entry No. 2519/258 dated 1st October, 1987 and had sought its clearance under OGL and had also claimed the benefit of notification No. 125/86.The consignment was examined in the docks twice and the second examination was on the request of the appellants. The examin xation report and the photographs received from the dock staff revealed that the machine was supplied with gas flushing system but had no vacuumising facility. While, therefore, the importer's claim for OGL was conceded, their request for application of notification No. 125/86 for duty purposes could not ...
BipIn Industries Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-31-1991
Reported in: (1991)LC58Tri(Delhi)
1. On 15-2-1983, the appellants placed an order on M/s. Indus Candia Erikson & Co. AB Sweden for the import of a second hand, 1974 model 'Solna 225 offset press size 46 x 64 cm of Swedish origin at a price of SEK 1,50,000 = Rs. 1,99,867, CIF Bombay. They opened a letter of credit on 28-2-1983 in favour of the suppliers in which the country of origin of the goods was shown as West Germany and it was valid for negotiation upto 30-8-1983. The letter of credit was amended on 30-8-1983 extending its period of validity upto 15-10-1983 and indicating the country of origin of the goods as Sweden instead of West Germany. On 10-10-1983 the letter of credit was again amended to extend its validity upto 15-11-1983. On 21-10-1983, the letter of credit was amended once again, extending its validity upto 31-12-1983. The machine was shipped on 17-11-1983 and on arrival at Bombay the appellants filed Bill of Entry No. 2250/440 for its clearance declaring the value as SEK 1,50,000 = Rs. 1,99,867. A...
V.B.C. Industries Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-31-1991
Reported in: (1992)(57)ELT131TriDel
1. The appellants herein are manufacturers of soft drinks under the brand names of Gold Spot, Limca, Thumps-up and Kismet. They availed of the benefit of MODVAT on duty paid on various inputs used in the manufacture of soft drinks. On 9.9.1987 Notification 203/87 was issued deleting soft drinks from the list of commodities entitled to the benefit of MODVAT Scheme. The validity of the Notification was challenged by the appellants before the Andhra Pradesh High Court which admitted the writ petition WP 1273/83 and by order dated 3.2.81 in WPMP No. 1581/88 directed as follows: "as and when the goods are cleared the petitioner is directed to pay half the duty". From February 1988 upto 26.2.1990, the appellants accordingly effected clearence of soft drinks on payment of 50% of the excise duty. During this period the Superintendent of Central Excise made endorsements in the RT 12 returns directing the appellants to make good the balance 50% subject to the orders of the High Court. The High ...
South India Viscose Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-31-1991
Reported in: (1992)(38)ECC358
1. This appeal is directed against the Order-in-Original dated 1.7-5-1989 passed by Collector of Central Excise, Coimbatore confirming the demand of duty of Rs. 525.38 under Section 9(2) read with Section 11A of the Central Excises and Salt Act and has held that 'sulphur sludge' is classifiable under Chapter No. 3801.90 of CET Act, 1985 attracting duty at 15% ad velorem.2. The appellants had filed an application for stay of the operation of the order under section 35F of the Act. Shri K. K. Anand, learned advocate appearing for the appellants submitted that the matter is covered by the rulings of the Delhi High Court as rendered in the case of Modi Rubber Ltd. v. Union of India and Ors. reported 1987 (29) ELT 505; (ii) Asiatic Oxygen Ltd. v. Collector of Central Excise as reported in 1989 (44) ELT 718 (T) and that of 1990 (47) ELT 57 and argued that the same ratio and analogy will hold good for the product 'sulphur sludge'. The product is not dutiable as it was not manufactured but ha...
Collector of Central Excise Vs. ElgIn Mills Co. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-31-1991
Reported in: (1991)LC535Tri(Delhi)
1. Being aggrieved with that part of the impugned order-in-ap-peal, whereby the Collector (Appeals) held that the refund claimed by this respondent for the duty paid prior to 6-8-1977 was not barred under the erstwhile Rule 11 of the Central Excise Rules, 1944, the Revenue has filed the present appeal.2. The undisputed facts of the case are that the respondents paid the duty for the period prior to 6-8-1977 under protest. But the Revenue in their present appeal contends that since there were no provision under Rule 11 read with Rule 173J of the Central Excise Rules, 1944, to pay duty under protest, the time limit prescribed for claiming refund i.e.one year, would apply straightaway and since in the first instance the refund claim was received in the office on 16-1-1980, it was time-barred.3. Arguing on behalf of the Revenue, Shri Jayanarayanan Nair, the learned J.D.R. reiterated the aforesaid contention and on being pointed out by the Bench as to whether there is any decision in favou...
Swadeshi Polytex Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: May-31-1991
Reported in: (1991)38ITD328(Delhi)
1. Appellant is a private limited company. It had established a polyester staple fibre manufacturing plant at Ghaziabad with the collaboration of a German company, namely, M/s. Zimmer. As it was interested to expand the said plant by using Zimmer technology, an agreement was executed with the said company M/s Zimmer of West Germany on 23rd January, 1987 for the supply of technical know-how improved and modified and for rendering of services outside India in that connection. As per the agreement the company had to remit a sum of DM 4150000 to the German company. The appellant company accordingly applied to the Income-tax Officer under Section 195(2) of the Income-tax Act, 1961 for grant of permission to remit the amount without deduction of tax at source. It was claimed by the appellant company that no tax is required to be deducted at source under Section 195 as the payment was not assessable in India in the case of M/s.Zimmer in view of Double Taxation Avoidance Agreement with West G...
Satnam Singh Vs. State
Court: Delhi
Decided on: May-31-1991
Reported in: 44(1991)DLT710
R.L. Gupta, J.(1) This petition is directed against the judgment/sentence dated 31.7.86/11.8.86 by the Mm and the appellate judgment dated 20.3.91 of the learned Asj, Delhi. The Magistrate convicted the petitioner under Sections 279/337, 304A and 427 of the Indian Penal Code and awarded a consolidated sentence of Ri for 1 years and a fine of Rs. 1500/. In default he was to suffer Si for six months. Asj in appeal maintained the conviction of the petitioner. He, however, reduced the sentence to Ri of Six months. (2) The Fir in this case is based upon the statement Ex.PW5/A of PW5 Munshi Ram recorded on 29.5.79. He stated that day at about 9.00 Pm after finishing his work of the day he along with his companions Ram Rakha PW4 and Balbir Singh deceased were returning to Jahangir Puri at about 9.00 PM. They were on their respective cycles. At about 9.15 Pm after the signal at the crossing of G.T. Karnal Ring Road had become green and they had advanced by a few paces only when bus Dep 2102 fr...
Pratap Singh Vs. Union of India and ors.
Court: Delhi
Decided on: May-31-1991
Reported in: 45(1991)DLT178
Sunanda Bhandare, J.(1) This writ petition under Article 226 of the Constitution of India has been filed challenging the detention order dated 30th August, 1990, passed under sub-Section 2 of Section 3 of National Security Act, 1980 by the Commissioner of Police, Delhi. The main ground of challenge is based on the question of delay in communicating the order rejecting the representation of the petitioner. The brief facts which are relevant for the decision of the writ petition are as follows ; (2) The impugned detention order was passed on 30th August, 1990 and was executed on 6th September, 1990. The Advisory Board considered the matter on 9th October, 1990 and the detention order was confirmed on 29th October, 1990. The petitioner sent a representation dated 1st November, 1990 by registered post on 3rd November, 1990. According to the petitioner, the representation was received by the respondents on 6th November 1990. However, the respondents have alleged that the representation was ...
Tej Ram Vs. Suresh and anr.
Court: Delhi
Decided on: May-31-1991
Reported in: 1991(2)Crimes803; 45(1991)DLT290
R.L. Gupta, J.(1) This petition has been moved by the complainant Tej Ram under Section 439(2) of the Code of Criminal Procedure for cancellation of bail of Suresh Kumar respondent accused (respondent for short) granted by Sh. G.S. Dhaka, Asj, Delhi vide order dated 11.3.91 in Sessions Case Fir No. 154/90 under Section 302/34 Indian Penal Code pertaining to Ps Keshav Puram, Delhi. Another application Cr. M. 782/91 has been moved in this petition giving some additional grounds for cancellation of bail. (2) The case of the prosecution is that at 9.00 P.M. on 18.7.90 respondent along with his two companions Sanjiv Kumar and Shyam Sunder stabbed Rakesh Kumar son of the petitioner which resulted in his death. It is alleged to be a brutal and sensational murder wherein ten stab injuries were given. Petitioner lodged Fir at Ps Keshav Puram whereupon the respondent and his companions were arrested. Sanjiv Kumar filed Criminal Misc. (M)49/91 which was dismissed as withdrawn on 25.2.91 by this C...
Sanyogta Verma Vs. Vinod Verma
Court: Delhi
Decided on: May-31-1991
Reported in: 44(1991)DLT716; II(1991)DMC326
Sunanda Bhandare, J.(1) This appeal has been filed by the appellant wife against the judgment of the Additional District Judge dated 6.9.1988 whereby the petition filed by the respondent-husband under Section 13 of the Hindu Marriage Act was allowed on the ground of desertion.(2) The brief facts of the case are as follows : The marriage between the parties was solemnised on 3.5.1980 at Delhi according to Hindu rites. One female child was born out of this wedlock on 5.2.1981. Initially, the divorce petition was filed by the respondent herein on 5.7.1983 on the ground of cruelty, however later on, on 24.8.1984 an application was filed by the respondent seeking amendment of the divorce petition by including an additional ground of desertion. On 22.10.1984 the amendment was allowed and the divorce petition was contested by the appellant wife on both the counts i.e. cruelty as well as desertion.(3) It was alleged by the respondent husband that the appellant wife was suffering from mental an...
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