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Delhi Court January 1992 Judgments

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Jan 09 1992

Sajan Das Kishan Chand Vs. Union of India (Uoi)

Court: Delhi

Decided on: Jan-09-1992

Reported in: 1(1992)ACC630

S.B. Wad, J.1. This plaintiff's second appeal is directed against the judgment and order of the Additional District Judge in RCA No. 7/72 dismissing the appeal of the plaintiff. The trial court had held that the plaintiff had no locus standi to file the suit and while dismissing the appeal the learned Additional District Judge has upheld his contention. The learned Additional District Judge found all other issues in favor of the plaintiff except issue No.6 which was an issue regarding the locus standi. The plaintiff had tiled the suit for Rs. 2541/- against the defendant for loss of mangoes due to the negligence of the defendant as a carrier. The learned Additional District Judge held that the pleadings of the plaintiff were defective in that it had not asserted in the plaint that it was a commission agent of the consignor but merely stated that it was a consignee of the goods on question. The learned A.D.J. thereforee, refused to look into the evidence in regard to the commission agen...


Jan 08 1992

Orient Ceramics and Industries Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-08-1992

Reported in: (1993)(65)ELT426TriDel

1. In this appeal, the appellants have challenged the order-in-appeal dated 17-8-1989 passed by the Collector (Appeals) Central Excise, New Delhi. By this order, he has confirmed the Assistant Collector's order-in-original and has held that 'broken tiles' produced during the course of manufacturing process, had all the physical, chemical characteristics of tiles and were sold as tiles notwithstanding the lower price. In this view of the matter, the learned Collector has confirmed the classification of the broken tiles under sub-heading 6906.90 as dutiable @ 30% ad valorem.2. The appellants are contesting this classification of the broken tiles which has arisen out of course of manufacture of tiles. In their Memo of appeal, the appellants have contended that they are paying excise duty on glazed tiles manufactured and sold by them under chapter 6906.10. It is contended that during the process of manufacture, one of the important processes is kiln filre. In that process, the tiles which...


Jan 08 1992

Collector of Customs Vs. S.S. Miranda Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-08-1992

Reported in: (1992)(42)LC299Tri(Delhi)

1. Collector of Customs, Bombay, has filed an appeal being aggrieved from the order passed by Collector of Customs (Appeals), Bombay. Shri S.K. Roy, the learned SDR, has appeared for the appellant-Collector and nobody has appeared for the respondent. The matter was earlier listed for hearing on 29.10.1991 when Ms. Dharini Seshadri, advocate, had appeared and requested for adjournment on the ground that she proposes to file Vakalatnama and also to prepare the matter. Thereafter, on 13.11.1991 a Vukalatnama in favour of B.V. Desai and Dharini Scshadri was filed and also on application they received the copies of appeal memo with annexures and were filed a copy of the power of attorney.Today when the matter was called nobody has appeared on behalf of the respondents. Accordingly we proceed to decided the matter ex-parte.2. Briefly, the facts of the case are that M/s S.S. Miranda Ltd., Ashok Road, Kandivi (East), Bombay-400101 had imported Cryogcnerator, Standard cold box. Tool kits and s...


Jan 08 1992

Capt. (Retd.) R.C. Verma Vs. Brgd. (Retd.) R.S. Thapar and Another

Court: Delhi

Decided on: Jan-08-1992

Reported in: AIR1992Delhi320

ORDER1. Capt. Retired R.C. Verma wants removal of the arbitrator namely Brig. Retd. R. S. Thapar, respondent No. 1 herein. The arbitrator was appointed by Chairman, Army Welfare Housing Organisation (hereinafter called as 'respondent No. 2'). Removal of the arbitrator has been sought inter alias on the grounds of misconduct and being biased on the part of the arbitrator.2. To appreciate the facts of the case, the brief facts are that the petitioner was a Member of the Army Welfare Housing Organization (hereinafter called as 'respondent No. 3). He was allotted a Type TV flat at NOIGA in Phase XVII Scheme, which was subsequently cancelled by the respondent No. 3 on frivolous and false allegations without notice. The petitioner had already paid up to Keith December 1989 three installments. The total sum having paid by them amounted to Rs.2, 07,420/-. This amount was paid as per the schedule of payment of the respondent No. 3. For the 4th and 5th installments, petitioner was forced to borr...


Jan 08 1992

Pushpa Kumari Vs. Municipal Corporation of Delhi

Court: Delhi

Decided on: Jan-08-1992

Reported in: 46(1992)DLT633; [1992(65)FLR815]

Sunanda Bhandare, J.(1) The petitioner was appointed as a Junior Vernacular Teacher by the Directorate of Education vide Office Order No. 28 dated 1.2.1957. She started working in the Government Girls School, Pulbangesh, Delhi. Later on she became a Head Mistress in the same School. The petitioner was thereafter transferred to Municipal Corporation of Delhi with effect from 1.7.1957 by virtue of the transfer of the School to the M.C.D., and she worked as a Head Mistress. Later on, the petitioner was appointed as a Senior School Inspectress. The post of Senior School Inspectress was later on redesignated as Assistant Education Officer. The petitioner was sought to be retired by the respondent with effect from 31.3.1984 when she reached the age of 58 years on the ground that she belonged to the administration staff. The petitioner has, thereforee, filed the present writ petition challenging the said action and it is submitted that the age of retirement of a teacher is 60 years and not 58...


Jan 07 1992

Modern Steels Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-07-1992

Reported in: (1992)(42)LC694Tri(Delhi)

1. Modern Steels Ltd., Gobindgarh (Punjab) has filed an appeal being aggrieved from the order passed by the Collector of Central Excise (Appeals), New Delhi. Briefly the facts of the case are that the appellants are engaged is the manufacture of steel ingots with the aid of arc electric furnace, and had transferee 279.245 metric tonnes of steel during the period from December, 1979 to February, 1980 without payment of central excise duty to their other section for the manufacture of other products. They manufactured 253.622 metric tonnes of iron steel products falling under tariff item No. 26AA(1a) out of the steel ingots of 279.245 metric tonnes and cleared the same on payment of central excise duty at the rate of Rs. 100.00 per metric tonne basic excise duty plus 5% special excise duty and discharged basic excise duty amounting to Rs. 25,362.20 plus Rs. 1268.22 as special excise duty on the basis of "later the better" for which, as per the revenue, the appellant was not entitled. Th...


Jan 07 1992

Techno Electronics Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-07-1992

Reported in: (1992)(60)ELT587TriDel

1. Aggrieved by the order of the Additional Collector of Customs confiscating absolutely 1957 tape deck mechanisms and imposing penalties on several persons connected with the offence of illegal import into India for the purpose of stock and sale without valid import licence, the-above appeal has been preferred in the following circumstances.2. On 10-7-1986, the officers of Customs (Preventive) searched the premises of M/s. Okara Trade Parcel Carriers, Rohtak Road, New Delhi and the result of the search revealed video magnetic tapes in pancakes of foreign origin packed in card board boxes. A further search revealed recovery of electronic goods of foreign origin, cabinets, tape deck mechanism, mounted printed circuit boards and speakers, etc. The statement of one Shri Gulam Hassan, Proprietor of M/s. Bharat Electronics Ltd., Srinagar was recorded on 16-10-1986 in which he stated that he was engaged in the business of sale and purchase of electronic goods and that he started the firm ab...


Jan 07 1992

Collector of Central Excise Vs. Karna Industries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-07-1992

Reported in: (1992)(40)ECC293

1. Collector of Central Excise, New Delhi, has filed a review application under Section 35-E(1) of the Central Excises and Salt Act, 1944, being aggrieved from the order passed by the Director(Publication) who was invested with the powers of Collector of Central Excise, New Delhi. The said review application was received in the Registry on 20.12.1988. The Central Board of Excise and Customs vide Order No. 46-R/88 dated 3.11.88 had ordered the review of the order passed by the Director (Publication), Central Excise Collectorate, New Delhi and the said order was passed on 22.11.1988 and as such the review application filed by the Collector of Central Excise, New Delhi, is within time. The present review application is to be treated as an appeal in terms of provisions of Sub-section (4) of Section 35-E of the Central Excises and Salt Act, 1944.2. She facts of the case are that the respondents M/s. Karna Industries, 10/67, Kirti Nagar, New Delhi, are engaged in the alleged manufacture of ...


Jan 07 1992

Indian Refrigeration Industries Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-07-1992

Reported in: (1992)(41)LC558Tri(Delhi)

1. M/s. Indian Refrigeration Industries, 7/15, Kirti Nagar Industrial Area, New Delhi have filed an appeal being aggrieved from the order passed by the Collector of Central Excise, New Delhi. The said appeal was presented in the Registry on 30th October, 1991. In column No. 3 of the appeal memo the date of communication has been mentioned as 7th May, 1991. In terms of provisions of Sub-section (3) of Section 35B of the Central Excises and Salt Act, 1944, an appeal has to be filed within three months. Thus there is a delay of 82 days. Shri S.P.Aggarwal, the learned Senior Advocate with Shri Sandeep Aggarwal, Advocate has appeared on behalf of the applicant. He has pleaded that the applicant was prevented by sufficient cause in the late filing of the appeal. He pleaded that bona fidely the applicant had filed a writ petition in the Delhi High Court on 16th July, 1991 and the writ petition was disposed of by the Hon'ble High Court vide order dated 3rd October, 1991, advising the appellan...


Jan 07 1992

iel Ltd. (Formerly Known as Indian Explosives Ltd.) Vs. Union of India ...

Court: Delhi

Decided on: Jan-07-1992

Reported in: (1992)103CTR(Del)63; 46(1992)DLT463; 1992(22)DRJ270

B.N. Kirpal, J.1. The challenge in this writ petition under article 226 of the Constitution is to the order dated April 7, 1986, passed by the specified authority, Government of India, Ministry of Industries, Department of Industrial Development, under section 72A of the Income-tax Act, 1961 (in short 'the Act'), whereby it did not recommend to the Central Government to make a declaration under that section. 2. This judgment will dispose of Civil Writ No. 1644 of 1986 and Civil Writ No. 485 of 1989. 3. Briefly stated, the facts are that a company known as Alkali and Chemicals Corporation of India Ltd. (hereinafter referred to as 'ACCI') was carrying on a business of manufacture and sale of polythene, rubber Chemicals, paints, etc. The said ACCI was incurring losses especially in the financial years 1980-81 and 1981-82. Both the companies, namely, the petitioner and ACCI decided to amalgamate. Accordingly, on September 30, 1982, the petitioner and ACCI passed resolutions in their respec...


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