Delhi Court January 1992 Judgments
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Steriware (P) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-31-1992
Reported in: (1992)(60)ELT509TriDel
1. These appeals have been filed against orders passed by the Collector of Central Excise (Appeals), Delhi. Since both the appeals involve the same issue they are being disposed of by this common order. In these cases the short point that arises for consideration is whether 'Silicone Spray' used in the appellants' factory for cooling the mould surface to prevent the moulded parts sticking to the mould surface during injection moulding of thermo-plastic components, would be eligible for MODVAT credit under Rule 57A. The lower authorities have held that Silicone Spray being essentially a lubricant used to facilitate the mould release was in the nature of equipments or appliances which are excluded from the definition of 'inputs' for the purpose of MODVAT credit in terms of the 'Explanation' to Rule 57A of the Central Excise Rules.2. On behalf of the appellants the learned Consultant Shri Y.N. Chopra stated that 'Silicone Spray' is an input for the manufacture of plastic moulded componen...
Collector of Customs Vs. India Metal Industries
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-31-1992
Reported in: (1993)(66)ELT134TriDel
1. Being aggrieved with the impugned Order-in-Appeal, so far as it relates to CV Duty (Additional Duty), the Revenue has filed the present appeal.2. Shortly put, the facts of the case are that, the respondents M/s.India Metal Industries, Madras, imported one lot of re-rollable scrap.The goods were assessed to duty under Item 73.15(1) CTA and C.V. Duty at Rs. 165/- per M.T.. The respondents later on filed a refund claim on the ground that these goods are to be reassessed in terms of Customs Notification No. 151/77 and also to C.V. Duty at Rs. 160/- per M.T. in terms of Customs Notification No. 89/77 which was rejected by the Assistant Collector. Aggrieved, the respondents filed their appeal before the Collector (Appeals). In their appeal they also pleaded that besides their claim for reassessment under Heading 73.03/05 read with Notification No. 151-Cus/77 the goods being used as scrap material, should not be charged to C.V. Duty. The Collector (Appeals) allowed their claim on the grou...
Sylvania and Laxman Ltd. Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jan-31-1992
Reported in: (1992)41ITD192(Delhi)
1. This appeal by the assessee is directed against the order dated 30th March, 1988 of CIT(Appeals)-I, New Delhi. The appellant company is engaged in the manufacture and sale of fluorescent tubes and lamps and sale of industrial gases. For the assessment year 1985-86 for which the previous year ended on 30th September, 1984, assessment was completed vide order dated 31-3-1986. During the course of scrutiny of accounts it was observed by the Assessing Officer that a sum of Rs. 29.95 lakhs was payable by the assessee company as on the end of the accounting year on account of sales-tax and contribution to provident fund and ESI. Assessee was confronted about the applicability of provisions of Section 43B. It was pleaded on behalf of the assessee that the amount of sales-tax has been reflected in the balance sheet and that no deduction had been claimed in the profit and loss account in respect of the sales-tax liability and that in any case there was a corresponding liability against the ...
Food Corpn. of India Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jan-31-1992
Reported in: (1992)41ITD90(Delhi)
1. The assessee is a Government of India undertaking, established in the year 1964 under a special promulgation for distribution of foodgrains collected from surplus States to deficient States. In the present appeal, the corporation is aggrieved by the application of Section 43B to it, regarding the collections made by it under the sales tax. The basic claim of the appellant is that, since, it is not a dealer in the sense of the term, the provisions of the Sales Tax Acts do not apply to .it. Dr. Narayanan submitted that, the Punjab & Haryana High Court in the case of the assessee in Food Corpn. of India v. State of Haryana [1987] 66 STC 7, has very clearly held that, the corporation is not a dealer and that, the provisions of the Sales Tax Act do not apply to it. While coming to this conclusion, Dr. Narayanan submitted that, the High Court had found as a fact that, the corporation has no say in either in the purchase price or in the sale price of the foodgrains, because, it was fi...
S.P. Arora Vs. Roshanara Club
Court: Delhi
Decided on: Jan-31-1992
Reported in: 47(1992)DLT363; 1992(22)DRJ431
Anil Dev Singh, J.(1) IANO.318/92 This case reflects a sad commentary on the gross abuse of the process of the courts resulting in thwarting the Annual General Meeting (for short 'AGM') of Roshanara Club,defcndant No.1, and preventing its members from exercising their democratic right of franchise. By order dated November 11, 1991 in the suit filed by the plaintiffs for declaration and injunction the Managing Committee of the Club was directed to meet within two weeks and fix a date for holding the 'AGM' before January 10, 1991 under the Chairmanship of Justice J.D.Jain who was invested with all the necessary powers to carry out the purpose and spirit of the order. In view of this direction the counsel for the plaintiffs withdrew the suit, the same having been satisfied. He also withdrew all allegations against the defendants unconditionally. That seemed to be the end of the controversy. But that was not to be so.(2) On January 8, 1991 the date fixed by the defendant No.1 for holding t...
J.P. Sharma Vs. Director General Border Roads and ors.
Court: Delhi
Decided on: Jan-31-1992
Reported in: 47(1992)DLT575
C.M. Nayar, J.(1) The present petition is directed against (A)Apprehension Roll, issued vide No. 1011/219/14/E dated 17/09/1988,by the respondent Border Roads Organisation, on the ground, that the petitioner was absent without leave with effect from 26/05/1988, and thus committed a cognizable offence under Section 39 of the Army Act, 1950, (B) the order issued vide letter No.107171/JPS/210/92/E dated 6/08/1988, which,inter-alia, stated that the notice of voluntary retirement, given by the petitioner,is subject to acceptance by the Appointing Authority. The voluntary retirement notice cannot be accepted by the Appointing Authority, till completion of the Court of Inquiry, being conducted against one of the other members of thestaff.(2) The brief facts, which are relevant for the present controversy, are that the petitioner joined service in the Border Roads Organisation of the General Reserve Engineer Force as a Civilian Superintendent B/R Grade Ii on 3/08/1966. He was promoted as super...
State Bank of India Vs. Presiding Officer, Central Government Industri ...
Court: Delhi
Decided on: Jan-31-1992
Reported in: 47(1992)DLT324; (1994)IILLJ83Del
C.M. Nayar (1) The present petition is directed against the award dated 7/05/1984, of Presiding Officer, Central Government Industrial Tribunal, New Delhi. The said award held the findings of the Enquiry Officer, to be unjustified and set aside the dismissal of respondent no. 2 from service of the petitioner bank with effect from 14/05/1973. The respondent was ordered to be reinstated in the service of bank with continuity of service and full backwages.(2) The brief facts of the case are that respondent no. 2, Shri M.L. Kapoor, was appointed as money tester on permanent basis, with effect from 3/01/1968, after having worked for two years on temporary assignment.(3) On 1/01/1969, he was posted on the payment box along with another cashier Shri P.N. Rastogi and on that day, he 'was given an amount ofRs. 91,25.000.00, by Head Cashier, Shri C.N. Pandey, for distribution amongst Paying Cashiers numbering about 20. During the course of the day, he also took a sum of Rs. 20.000.00 from Shri A...
Ess Gee International Pvt. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-30-1992
Reported in: (1993)(66)ELT226TriDel
1. The appellants have imported 130 pieces used scrap tyres of declared value of Rs. 32,375.34 against an additional import licence for used scrap tyres. They declared them as "scrap tyres" under sub-heading 4012.20. On examination, 95 tyres were found to be worn out tyres and usable only after re-treading while 35 were found to have 50% life in them. The Assistant Collector decided that while the classification declared by the appellant under the Customs Tariff Act as "used pneumatic tyre" under sub-heading 4012.20 was acceptable, for the purpose of levy of the additional duty (countervailing duty) under the Central Excise Tariff Act, their classification should be 4011.50 as "Pneumatic tyres, of rubber - of a kind used on other motor vehicles (for example, buses, lorries and station wagons)". They were also given the benefit of exemption at the rates specified under Notification 41/89-C.E., dated 1-3-1989. The following portion of the Assistant Collector's order is relevant :- "Addi...
Madura Coats Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-30-1992
Reported in: (1992)(41)LC262Tri(Delhi)
1. This stay petition has been filed under Section 35-F of the Central Excises and Salt Act, 1944. In this application, the applicants have prayed for- (b) staying the de novo proceedings ordered by Collector (Appeals) in the impugned order; (d) passing such other orders as deemed fit and proper in the facts and circumstances of the case.The Collector(Appeals) has allowed the assessee's appeal against the order of the Assistant Collector in order-in-original dated 5.3.1990 on the plea that there has been a failure of principles of natural justice and has remanded the matter for de novo adjudication. However, in the order, he has noted the assessee's submission that the appellants were manufacturing twisted cords out of filament yarn. Prior to 1.3.1986, it was classified under TI 68. With effect from 1.3.1986, consequent to the introduction of Central Excises Tariff Act, the assessee claimed classification of the twisted cords under TI 5608. On 24.8.1986, the assessee filed a revised c...
Collector of Central Excise Vs. J.K. White Cement Works
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-30-1992
Reported in: (1992)(42)LC19Tri(Delhi)
1. This is an Application for staying the operation of the order passed by the Collector of Central Excise (Appeals), New Delhi by which he has set aside the order of the Assistant Collector, Central Excise, Ajmer about the classification of 'White Cement1 manufactured by the respondents during the period 1.1.1986 to 27.2.1986 under item 23(2) of the erstwhile Central Excise Tariff and under sub-heading 2502.90 of the Central Excise Tariff Act w.e.f. 28.2.1986. By his order, Collector (Appeals) decided the classification for the two periods to be respectively under item 23(1) and sub-heading 2502.20 as Rapid Hardening Cement.2. Apart from assailing the impugned order on numerous grounds, it has been stated in the Stay Application that the implementation of the order would upset the long standing practice of classification of 'White Cement' and would involve payment of refund of duty of huge amounts in crores resulting in substantial recurring loss in revenue.The following grounds have...
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