Delhi Court September 1991 Judgments
Home Cases Delhi 1991 Page 3 of about 93 results (0.020 seconds)Parneet Ghildayal Vs. State
Court: Delhi
Reported in: 46(1992)DLT222
V.B. Bansal, J.(1) This order is to dispose of an application under Section 439, Code of Criminal Procedure, by Parneet Ghildayal, for being released on bail, in case Fir No. 457/90, Police Station Ambedkar Nagar, under Section 20 of the Narcotic Drugs and Psychotropic Substance (hereinafter referred to as the Ndps Act). (2) According to the prosecution story, on receipt of a secret information a raiding party was organized by S.I., K.L. Yadav in which besides police officials one Ashok Kumar from public was 'also joined. The petitioner was apprehended having a thela' in his right hand The petitioner was given an option of being searched In the presence of a Metropolitan Magistrate or a gazetted officer, which was declined. On search he was found to be in possession of I kilogram of charas. 50 gms. charas was separated as a sample and thereafter both the sample and the remaining charas were sealed separately with the seal of K.I. & S.K.T. The sample well analysed in Cfsl gave positive ...
Tag this Judgment!Collector of Central Excise Vs. Elecon Engineering Co. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1992)(37)ECC121
1. This appeal is directed against the order of Collector of Central Excise (Appeals), Bombay accepting the appeal of the respondents herein for classification of 'Foundation Bolts' of different sizes and shapes under Item 68 of the erstwhile Central Excise Tariff. Briefly stated, the position is that the Assistant Collector, Central Excise, Anand had not accepted the claim of the respondents for their classification under Item 68 but decided that the function of such bolts being that of fastening the machinery of material handling equipment to the foundation, they were rightly classifiable under Item 52. This order was reversed in appeal of the following ground :- "In the instant case the issue for consideration (is) whether foundation bolts (without nuts) are classifiable under Tariff Item 52 or otherwise. It is clearly mentioned in the Bombay Trade Notice 127/71 dated 5-7-1971 that "mere existence of threads would not render an article as a bolt, nut or screw if it is recognisable ...
Tag this Judgment!Randhir Singh Sagar and anr. Vs. Administrator of Delhi and ors.
Court: Delhi
Reported in: 45(1991)DLT400
Dalveer Bhandari, J.(1) Rule D.B. (2) By a common judgment, we propose to dispose of both these writ petitions because same question of law is involved in both of these writ petitions. (3) The Directorate of Training and Technical Education, Delhi, Administration, Delhi, runs Diploma course in engineering and non-engineering subjects in Polytechnic at various institutions. (4) The Diploma in engineering is a three-years course for regular students and four-years course for part-time students, conducted by different Polytechnic/Institutes in Delhi which are affiliated to the Board of Technical Education. The Board of Technical Education, Delhi Administration, has its own constitution and set of rules for purposes of admission and examination or the study of technical courses, including Diploma and post-Diploma courses in engineering and non-engineering and certification and award of Diplomas and post-Diplomas in the said courses. The petitioners in the instant case applied for and grant...
Tag this Judgment!Harish Chand @ Noori Vs. State
Court: Delhi
Reported in: 46(1992)DLT397
V.B. Bansal, J.(1) Harish Chand @ Noori has, by way of this application, prayed for bail in case Fir No. 25/91, Police Station Maurice Nagar, under Section 21/65/85 of the Narcotic Drugs and Psychotropic Substances Act (hereinafter referred to as the Act). (2) Case of the prosecution in brief has been that on the basis of a secret information a raiding party was organized by S. I., Narender Singh. The petitioner was apprehended, an offer was made that he could be searched in the presence of a gazetted officer and that an information was available with the Investigating Officer regarding be being in possession of smack. This offer was declined and thereafter on personal search he was found in possession of 10 gms.of smack. One gram smack was separated as sample. The sample as well as the remaining smack were sealed by the I.0. with the seal of NSC. He took the same in possession after Cfsl form was filled up and in the meantime Sho also came who affixed his own seal of AJS. (3) Learned ...
Tag this Judgment!Amir SadruddIn Khan Vs. Administrator, Union Territory of Delhi and or ...
Court: Delhi
Reported in: 46(1992)DLT137
Sunanda Bhandare, J. (1) This petition under Articles 226 and 227 of the Constitution of India read with Section 482 Cr.P.C. has been filed seeking a writ of habeas corpus and praying that the order of detention passed on 23rd May, 1990 by the Deputy Secretary, Home, Delhi Administration under Sec- corporation 3(1) read with Section 2(f) of (Conservation of) Foreign Exchange and Prevention of Smuggling Activities Act, 1974 be quashed. (2) The brief facts relevant for the decision are as follows : The petitioner arrived at Indira Gandhi International Airport, New Delhi from Dubai on 14.1.1990 by Emirates Airlines Flight No. EK.-700. On suspicion, the baggage was screened by the Customs Officer and presence of some high density metal was noticed in the electric iron kept in the baggage. The electric iron was opened in the presence of two independent witnesses and it was found that in the inner mould of electric iron two pieces of gold were hidden which collectively weighed 1048 gms value...
Tag this Judgment!Eskay Electronics (India) Pvt. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1992)(59)ELT630TriDel
1. This is an appeal against the Order-in-Original No. 23/89, dated 28-4-1989 passed by the Collector of Central Excise, New Delhi.2. The facts of the case, in brief, are that the appellants are engaged in the manufacture of T.V. sets. In pursuance to the information that the appellants are engaged in clandestine removal of the TV sets at a large scale, the factory premises of the appellants was visited by the Central Excise Officers of Anti-Evasion Branch, New Delhi on 23-1-1987.They took into possession several records concerning production/clearance/sale made to various customers/dealers/distributors for the last five years from Shri M.S.Kathuria, Managing Director (President) of the Company. As a follow-up action the factory premises of M/s. ESPE Industries, Noida, U.P to whom the party was found to be sending their goods for alignment and testing of semi-finished goods was visited on 9-2-1987. The business premises of M/s. Sobti Electronics, Agra and M/s. Kapoor Electronics, Vara...
Tag this Judgment!Elgi Rubber Products Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2002)(145)ELT112TriDel
1.On hearing ld. Counsel, Sh. Lakshmikumaran for the appellants and Sh.Narasimha Murthy, ld. DR for the Department, we find that the question involved in this appeal is whether the activity of powdering of scrap tyres undertaken by the appellants to make it into crump rubber would amount to process of manufacture attracting Central Excise Duty. The Tribunal had earlier in the case of Gujarat Reclaim & Rubber Products Ltd. v. Collector of Central Excise & Customs, Bombay reported in 1983 (14) E.L.T. 2401 (C.E.G.A.T.) hold that crushing of rubber into powder is not manufacture. The Tribunal's decision was challenged in appeal before the Supreme Court by the Department which had been dismissed by the Supreme Court by observing as follows : "The Tribunal has found that the powder formed by crushing the old rubber is neither commercially nor chemically a new product. Learned Counsel for the petitioner contends that the Tribunal has held that the powdered rubber is not a new product...
Tag this Judgment!Raghvendra Singh Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Delhi
Reported in: (1991)39ITD463(Delhi)
1. This appeal arises from the order dated 29-1-1988 passed by the Commissioner of Income-tax (Appeals) -XV, New Delhi (Mrs. K. Shukla).2. The first ground relates to determination of the income from house property at Rs. 1,09,922 as against the income of Rs. 59,922 declared by the assessee.3. The assessee is an Individual regularly assessed to tax, under the Income-tax Act as well as under the Wealth-tax Act. The description of the property and income from the said property as per page 26 of the Paper Book are as under: - The House property No. N-26, Panchsheel Park, New Delhi was constructed in the year 1971-72. It was first let-out w.e.f. April 1972 to October 1972 to M/s. Industrial Cables (I) Limited @ Rs. 1,000 per month. The property was vacant during the period November 1972 to February 1973. The property was further let-out, to Indian Metal and Ferrous Alloys Limited @ Rs. 3,000 per month for the period from March 1973 to March 1974. The property was vacant for the period fro...
Tag this Judgment!Grand Slam International Vs. Union of India and ors.
Court: Delhi
Reported in: 45(1991)DLT396
Sat Pal, J.(1) Rule D.B. (2) In this petition the petitioner has challenged the order dated 9th January, 1991 wherein International Airport Authority of India, respondent No. 4 (hereinafter referred to as 'IAAI') has asked the petitioner to take delivery of his goods on payment of balance demurrage charges for the period from 7th August, 1989 to 12th July, 1990 for which a detention certificate has been issued by the Collector of Customs, New Delhi. (3) The Additional Collector of Customs, New Delhi vide order dated 8th November, 1989 bad directed confiscation of the goods imported by the petitioner on the ground that the said goods were misdescribed by the petitioner. By this order the petitioner was, however, given the option to redeem the goods on payment of redemption fine of Rs. 10,000 and also a personal penalty of Rs. 5000. The petitioner challenged this order before the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi. The Tribunal vide order dated 3rd July, 1990 ...
Tag this Judgment!M.P. Forest Department Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1992)(57)ELT505TriDel
1. Being aggrieved with the impugned Detention Order issued by the Assistant Collector, Central Excise Division, Bhilai, the appellants have filed their present appeal.2. At the initial stage, when the present appeal was received in the Registry it was noticed by the Registry that since the present appeal has been filed by the appellants against the impugned Detention Order, issued by the Assistant Collector of Central Excise Division, Bhilai, in exercise of his powers under Rule 230 of the Central Excise Rules which inter alia provides that when the duty leviable on any goods is owing from or by any person, all excisable goods, and all materials and preparations from which any such goods are made, and all plant, machinery etc. for making or manufacturing or producing any such goods ordering that the entire stock of excisable goods lying in their (Appellant's) factory on the date of this Order is hereby detained for the purpose of recovery of duty amounting to Rs. 1,64,157.98 adjudica...
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