Delhi Court October 1993 Judgments
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Rajadhiraj Industries Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-29-1993
Reported in: (1994)(69)ELT148TriDel
1. The question that arises for consideration in this case is whether spent earth, soap stock and acid oil obtained by the appellants during the manufacture of vegetable products were eligible for exemption under Notification No. 115/75-C.E., dated 30-4-1975. In terms of the classification list effective from 28-2-1982 the appellants were paying excise duty on these by-products obtained during the manufacture of vegetable product, under Item 68 of the erstwhile Central Excise Tariff. On 18-6-1984 they filed a claim for refund of duty amounting to Rs. 5,81,481.96 paid on spent earth, soap stock and during the period in April 1982 to March 1984. The Assistant Collector sanctioned the refund of Rs. 61,301.83 in respect of duty paid on the disputed items during the period of 6 months preceding the date of the claim for refund and rejected the claim for the balance amount on the grounds of time-bar. The appellants being aggrieved by the order passed by the Assistant Collector, rejecting th...
Paharpur Plastics Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-29-1993
Reported in: (1994)LC303Tri(Delhi)
1. This is an appeal against the order passed by the Collector of Customs (Appeals), Calcutta. Briefly stated the facts of the case are that the appellants were engaged in the manufacture of Woven Sacks.They have also installed printing machine in their factory for printing on Sacks of different designs and specifications according to orders of their customers. For use in their printing operations they imported Nyloflex Photopolymer Relief Image Printing Plates from West Germany and filed warehousing Bill of Entry No. C. No. 11856, dated 19-3-1993 in the Calcutta Custom House. While debonding the goods they claimed the concessional duty of 35% (basic), Nil Auxiliary duty plus 20% C.V.duty in terms of Notification No. 231/88-Cus., dated 1-8-1988 on the ground that the imported Image Printing Plates were meant for use in their printing unit which was to be deemed as printing industry.However, the relevant ex-bond bill of entry was assessed at the rate of 100% (basic) plus 45% Auxiliary ...
Eastern Minerals Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-29-1993
Reported in: (1994)(70)ELT301TriDel
1. This appeal arises out of the order passed by the Collector of Central Excise (Appeals), New Delhi. The department has also filed Cross-objection. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Mineral Powders of various grades, which at the relevant time were classifiable under Tariff Item 68. The process of manufacture undertaken by the appellants involved the crushing to the required fineness of lumps of minerals Diaspore and Pyrophylite which have high Alumina content. The appellants were served with a show cause notice dated 8-8-1986 alleging contravention of Rules 9 and 174 on the grounds crushing of lumps of mineral into powder amounted to manufacture and they had failed to apply for a Central Excise Licence after crossing the exemption limit of Rs. 24 lakhs during the year 1982-83 as provided under Notification No. 2/81 and they cleared excisable goods without payment of duty after crossing the exemption limit as required unde...
Maruthi Chemicals Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-29-1993
Reported in: (1994)LC68Tri(Delhi)
1. This is an appeal against the order dated 20-5-1988 passed by the Collector Central Excise, Bangalore. Briefly stated the facts of the case are that Shri C. Thyagaraj, Proprietor of M/s. Maruthi Chemical Industries, Bangalore in his letter dated 5-5-1987 addressed to the Supdt. of Central Excise, declared that on 10-5-1986 he had purchased M/s. Maruthi Chemical Industries which was engaged in the manufacture of Celluloc Chemicals (waste cotton powder) falling under sub-heading 2904.00. In this letter Shri Thyagaraj also pointed out that during the period from 10-5-1986 to 31-3-1987 the total value of goods cleared from the factory was Rs. 34,18,714/- and he had not complied with the Central Excise formalities due to ignorance of the requirements under the Central Excise law. Thereafter, the Central Excise Officers visited the appellants factory and seized certain records. After further investigation a show cause notice dated 27-10-1987 was issued by the department requiring the app...
Bpl Pharmaceuticals Pvt. Ltd. Vs. Collector of C. Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-29-1993
Reported in: (1994)(69)ELT798TriDel
1. The appeal No. E/610/88-C (hereinafter called appeal No. 1) has been filed by M/s. BPL Pharmaceuticals Pvt. Ltd. against Order dated 21-12-1987 passed by Additional Collector Central Excise, Vadodara (i) classifying the product "Selenium Sulphide Lotion USP" manufactured by the appellants on behalf of their Principals Abbot Laboratories, Bombay and marketed under the brand name "Selsun", as a cosmetic under sub-heading 3305.90, as against Patent and Proprietary Medicine falling under sub-heading 3003.19 as claimed by the appellants; (ii) confiscating 17950 bottles of the said product which were not accounted for in the Record of Production (RG.l) and (iii) imposing a penalty of Rs. 25,000/- on the said appellants.2. The appeal No. E/1935/89-C (hereinafter called appeal No. 2) has been filed by the Revenue against the order-in-appeal dated 22-2-1989 passed by Collector (Appeals), Bombay setting aside the Order-in-Original dated 30- 12-1987 passed by the Asstt. Collector of Central E...
Collector of C. Excise Vs. Sandeep Enterprises (P) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-29-1993
Reported in: (1994)LC64Tri(Delhi)
1. The appeal by the Revenue and the Cross-objection by the respondents arise out of the order dated 10-5-1985 passed by the Collector Central Excise (Appeals). The respondents were engaged in the manufacture of a compound out of duty paid Polypropylene falling under Tariff Item 15A(1) and Fibre Glass falling under Tariff Item 22(f). A mixture of 70% Polypropylene and 30% Fibre Glass was heated in an extruder and the molten compound after being extruded was cooled by spraying water. The compounded product obtained after extrusion was cut into small pieces for being sold to parties engaged in the manufacture of moulded articles. The respondents in their letter dated 20-10-1980 addressed to the Superintendent contended that their product was not excisable since the addition of fillers such as fibre glass to duty paid polypropylene did not give rise to any new product. They were, however, served with a show cause notice dated 3-9-1981 by the Superintendent of Central Excise requiring the...
S.K. Financial Services Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-29-1993
Reported in: (1994)(69)ELT653TriDel
1. The appellants have filed this appeal against the order passed by Collector of Customs (Appeals), New Delhi. Briefly stated the facts of the case are that the appellants imported Olive (Zaitun) Oil from Spain as crude drug for the manufacture of Ayurvedic Drugs. They filed Bill of Entry No. 102884 dated 27-2-1988 in which the goods were declared as classifiable under Tariff Heading 1509.10 and cleared the goods after paying duty at the rate of 60% + 45% + Rs. 1500/mt CVD + Cess of Rs. 5/- per quintal claiming the benefit of Notification No. 213/81-Cus.and 114/86- C.E. The Assistant Collector issued a notice alleging that the imported Olive (Zaitun) Oil being a fixed vegetable oil was assessable at the rate of 125% + 45% + CVD 1500 PMT + Cess of Rs. 5/- per quintal under Notification No. 213/81. The appellants submitted a reply dated 14-4-1989 denying the allegations and pleaded that a fixed vegetable oil would include only edible oils whereas the imported Zaitun Oil being a crude d...
Tips and Toes Cosmetics (i) Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-29-1993
Reported in: (1994)(69)ELT107TriDel
1. This is an appeal against the order passed by the Collector of Central Excise (Appeals), Bombay rejecting the appellants' claim that their product "PVC Gummed Velvet Stickers Kum-Kum" was exempted under Notification No. 235/86. The Collector (Appeals) held the appellants' product viz. "Velvet Stickers Kum Kum" comprising of adhesive plastic rounds of different colours and shapes which were known in the market as 'Bindi' could not be deemed as 'Kum Kum' covered by Notification No.235/86. He observed that only "Sindur (Vermilion)" used by Hindu ladies is known as 'Kum Kum'.2. On behalf of the appellants Shri J.F. Pochkhanwala, the learned Advocate appeared before us. He stated that the documents listed in their Miscellaneous application No. E/158 /92-C which had been permitted to be taken on record vide Order No. 63/93-C showed that in various letters addressed by the appellants to the Department it was stressed that the appellants activity did not constitute 'manufacture' within the...
K.P. Tiwari Vs. State (Madhya Pradesh)
Court: Delhi
Decided on: Oct-29-1993
Reported in: 1994RLR100
P.B. Sawant, J. (1) There is no doubt that the High Court was fully justified in cancelling the bail granted by the petitioner. In fact, on the facts and circumstances on record, we are not at all satisfied that there was any case in favor of the accused for releasing them on bail. (2) We are, however, impelled to remind the learned Judge of the High Court that bow- ever anguished he might have been over the unmerited bail granted to the accused, he should not have allowed himself the latitude of ignoring judicial precaution and propriety even momentarily. The higher courts every day come across orders of the lower courts which are not justified either in law or in fact and modify them or set them aside. That is one of the functions of the superior courts. Our legal system acknowledges the fallibility of the judges and hence provides for appeals and revisions. A judge tries to discharge his duties to the best of his capacity. While doing so, sometimes, he is likely to err. It is well s...
D.K. Puri Vs. Municipal Corporation of Delhi
Court: Delhi
Decided on: Oct-29-1993
Reported in: 1993IVAD(Delhi)737; 1994(1)Crimes986; ILR1994Delhi460; 1994RLR29
Gokal Chand Mital, J. (1) The petitioner has filed this writ petition with a prayer that order dated 9th June, 1993 passed by respondent No. 3 be quashed. He has further prayed that the Central Vigilance Commission has no jurisdiction to give any opinion or finding as requested by respondent No. 3 in the order dated 9th June, 1993. Dr. D.K.Puri vs. Municipal Corporation of Delhi and anothers(2) The petitioner is an Executive Engineer in the Delhi Electric Supply Undertaking. In the chargesheet against the petitioner Dr. D. K. puri it is mentioned: 'ARTICLEOF Charge While functioning as XEN(D)SRD during the period 25-8-81 to 5-6-83 the said Sh. D. K. Puri with an ulterior motive to give undue favor to the consumer : (a) did not get the supply disconnected and meters Along with meter boards removed; and (b) did not lodge report with the Police Authorities under S. 44 of the Indian Electricity Actc. turn the illegal shifting of service line and shifting of meter with boards from the old r...
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