Delhi Court June 1991 Judgments
Home Cases Delhi 1991 Page 2 of about 33 results (0.021 seconds)Skanan Hardware Private Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1991)LC324Tri(Delhi)
1. The dispute relates to the assessable value of goods purchased in Government auction.2. The appellants imported one Endothermic Control Unit with accessories and one tape reducing, polishing, camber removing four roller machines, 3 sets of gas fired hardening and tampering furnaces with all accessories for manufacturing steel measuring tapes, under invoices No. 1911 and 1912 dated 9th December 1982. Two bills of entry on 18th December 1982 were filed. The appellants declared the value 416 (Rs. 6537/-) and 2494 equivalent to Rs. 39192/-. Along with the bills of entry the appellants filed Auction invoices No. 5747 and 5749 dated 13-7-1982 and also the auction catalogue. Since the goods were damaged during transit the goods were cleared after survey in the presence of customs authorities. The Customs authorities appointed a panel of machinery experts consisting of Shri Prabhu Desai, Manager Material BHEL, Bombay, Shri V.K. Shetty, Senior Engineer, Special Steel Ltd., Shri Prabhakar, E...
Tag this Judgment!A.C. Maheshwari Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Reported in: (1991)38ITD402(Delhi)
1. This appeal arises from the order dated 22-3-1988 passed by the Commissioner of Income-tax (Appeals)-XV, New Delhi and the controversy is in connection with the method of valuation of closing stock of shares held by the assessee.2. The assessee is an individual and derived income by way of salary, business that is trading in shares as also share of profits/loss from partnership firms and other sources. He is regularly assessed to income-tax and wealth-tax. For the financial year ended on 31-3-1983, return was filed declaring loss of Rs. 8 lakhs plus. The main reason of loss shown by the assessee, was on account of valuation of closing stock of certain shares thus. The assessee held certain equity shares in two private companies namely M/s. Partap Steel Rolling Mills (P.) Ltd., Amritsar as also Ballabgarh. The equity shares in private company at Amritsar were valued on 31-3-1982 that is earlier year at Rs. 2,137 for some shares and Rs. 2,085 for some shares. The equity shares of Bal...
Tag this Judgment!S.O.L. Pharmaceuticals Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1992)(38)ECC29
1 This is an appeal against the order passed by the Collector of Central Excise (Appeals) Madras.2. The brief facts of the case are that the appellants were manufacturing Patent and Proprietary Medicines falling under Item ME of the erstwhile Central Excise Tariff. On 1-4-1985 they filed a classification list for the year 1985-86 claiming exemption under Notification No. 85/85. They also filed a declaration that during the year 1985-86 their clearances would not be in excess of Rs. 75 lacs. On 22-10-1985, the Supdt. of Central Excise issued a show cause notice asking the appellants to show cause as to why an amount of Rs. 2,33,859.47 should not be recovered from them. The show cause notice alleged that the appellants were not eligible for exemption under Notification No. 85/85 since the aggregate value of their clearances including the goods acquired by them as a loan licensee from M/s. Natco Fine Pharmaceuticals Private Limited had exceeded the limit of Rs. 75 lacs. In his order date...
Tag this Judgment!Punjab Recorders Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1992)(57)ELT293TriDel
1. The appellants are engaged in the manufacture of 'Pump Refuelling' which are used for dispensing liquid fuels contained in barrels into fuel tanks of vehicles. The pump consists of a high speed DC motor operated by a 24 Volts DC Battery. The appellants cleared pumps valued Rs. 3,67,500/-, Rs. 17,46,000/- and Rs. 10,28,000/- respectively during the period 1981-82,1982-83 and 1983-84 upto 3-11-1983. The appellants were served with a show cause notice by the Assistant Collector asking them to show cause as to why duty amounting to Rs. 53,392-50 should not be recovered from them on the clearances of Power Driven Pumps during the year 1982-83 and 1983-84 (upto 3-11-83) in excess of the limit of Rs. 7.5 lakhs for duty free clearances during any financial year under Notification No. 80/80-C.E., dated 16-9-1980. In their reply to the show cause notice the appellants denied that pumps refuelling manufactured by them were assessable under Tariff Item 30-A as power driven pumps. They contende...
Tag this Judgment!Kashmiri Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1991)LC382Tri(Delhi)
1.1 In pursuance of an information officers of the Directorate of Revenue Intelligence searched the residential premises under the control of Shri Louis Thomas on 19-1-1986. As a result thereof heroin weighing 2.000 Kgs. valued at Rs. 6 lakhs alongwith certain incriminating documents was recovered and seized under the Customs Act, 1962 and Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act). The search of the above said residential premises was carried out in the presence of Louis Thomas as also of S/Shri Raj Kumar Karwal and K.B. Nandwani - the latter two persons were being two of the appellants herein. 1.2 In the follow-up action, room no. 1517 of Hotel Ashok Yatri Niwas under the occupation of Raj Kumar Karwal was also searched by the officers of DRI on the same date 19-1-1986. Nothing incriminating, however, was recovered from there. Search of room No. 7 of Hotel Little Star, Pahar Ganj, New Delhi on the same day, under the occupation of K.B. Nandwani and Kashmiri (ano...
Tag this Judgment!Punjab Niryat Ayat Pvt. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1991)LC533Tri(Delhi)
1. This is an appeal against the order of the Addl. Collector enhancing the value of 5 TOSHIBA FAX Machines model TF 211 from Rs. 59,287/- to Rs. 1,20,074/-.2. The appellants imported the impugned goods of Japanese origin from Hongkong on behalf of five licences under letters of authority issued by them. They filed a Bill of Entry No. 001045 dated 4-10-1990. While so, a show cause notice was issued on 29-10-1990 alleging misdeclaration of the country of origin on the ground that they declared in the B/E Hongkong as the country of origin whereas the country of origin actually is Japan. It is also alleged that the appellants have under-invoiced the value of goods. This allegation is based on a contemporary Invoice No. I/S2 dated 23-3-1990 for Hongkong dollars 8880 FOB. On receipt of reply, the Addl. Collector enhanced the value against which the appellants have come up in appeal before us.3. Shri Asthana appearing for the appellants submitted that the declared value is US $ 645.00 (C &a...
Tag this Judgment!income-tax Officer Vs. Prem Nagar Ashram
Court: Income Tax Appellate Tribunal ITAT Delhi
Reported in: (1991)38ITD435(Delhi)
1. Foundational facts and mother of controversy being common to all these appeals, these were heard together and are now being disposed of by this consolidated order.2. Round about the forties of this century there lived on the outskirts of Jawalapur town near the city of Hardwar (U.P.) one Sri Hans Ram Singh Rawat whom we shall henceforth call as 'Hansji Maharaj'. He preached for universal brotherhood, love for humanity, service to mankind and uplift of mortals to spiritual heights. His preachings and sermons based on synthesis of all religions attracted saints and sages and people of all hue and colours to him and he began to act as a spiritual Guru gathering quite a number of disciples and followers.During his lifetime he established a religious-cum-spiritual society known as "Divine Light Mission" (the Mission). This Mission was later on registered as a society in the year 1961. Hansji Maharaj also established several Ashrams for the stay, meditation, discourses and discussions of...
Tag this Judgment!Sewing Systems (P) Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1992)LC37Tri(Delhi)
1. Briefly stated the facts are that a notice of demand under Section 28(1) of Customs Act, 1962 (the Act for short) was issued to the appellant by the Assistant Collector of Customs, Appraising Department, Custom House, Madras on 11th August, 1986 demanding a duty of Rs. 1,23,287.00 on a consignment of interlining material cleared against Bill of Entry No. 44/86 dated 13-2-1986. The appeal turns on the question whether the notice of demand was 'served' within the period of six months prescribed in Section 28(1) of the Act. The appellants have stated that they had received the notice on 18th August, 1986 which was after the expiry of the period of six months. The Collector of Customs (Appeals), Madras has recorded the finding that the demand was issued in time and the appellants had not proved with documentary evidence that they had received the demand notice after the expiry of the time limit.2. Shri B.B. Gujral, the learned counsel for the appellants stated that what Section 28 stip...
Tag this Judgment!Collector of Customs Vs. Premier Mills Stores
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1992)(37)ECC42
1. This is an appeal filed by the Collector of Customs, Bombay against Order No. 1474/89 passed by the Collector of Customs (Appeals).2. The facts of the case are that the respondents filed a Bill of Entry for the clearance of 30,000 pieces of Tungsten Carbide Twist Drills.The goods were declared in the Bill of Entry as spares for machine tool parts falling under Heading 8207.90. The Assistant Collector passed an order in which he held that the goods were classifiable under Heading 98.06 of the Customs Tariff which covers parts of machinery, equipments, appliances, instruments and articles of Chapters 84, 85, 86, 89 and 90. The arguments that by virtue of Section Note l(k) of Section XVI of the Customs Tariff the imported tools falling under Chapter 82 were excluded from the purview of Chapter 84 and the goods being interchangeable tools were specifically covered by Heading 8207 of the Customs Tariff were rejected by the Assistant Collector on the grounds that in terms of Note 1 of Ch...
Tag this Judgment!Hindustan Spg. and Wvg. Mills Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1992)LC428Tri(Delhi)
1. The issue for determination herein is the eligibility of cotton yarn waste arising at the stage of weaving of fabrics (i.e. subsequent to the spinning stage) for the benefit of exemption from excise duty in terms of Notification No. 95/61.2. The brief facts of the case are that the appellants carry on the business of manufacture of textiles including cotton fabrics, cotton yarn and cellulosic spun yarn. They have a manufacturing unit which is a composite mill engaged in spinning yarn and weaving cloth. They had been paying excise duty on yarn under the compounded levy scheme (which was abolished on 18-6-1977). Notification 95/61 was issued on 1-4-1961, granting complete exemption inter alia to yarn waste arising in a textile mill. The Department was of the view that this notification applied only to waste which arises in the spinning department of the mill and not to waste arising in the weaving department. Demands for Rs. 2,25,939.35 and Rs. 8,53,935.53 were confirmed by the adjud...
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