Delhi Court November 1993 Judgments
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Photophone Industries Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-22-1993
Reported in: (1994)(71)ELT196TriDel
1. This is an appeal against the order dated 11th December, 1991 passed by the Additional Collector of Customs, Bombay. The appellants are engaged in the manufacture and marketing of Photographic products such as cameras, films, photographic papers, and chemicals, photo-finishing lab equipments and other photographic and audiovisual products. Since June, 1988 they have been importing the following goods from M/s.Konica Corporation, Japan (hereinafter called "Konica") against valid import licences or under O.G.L.: 2. From 1989 onwards the department began to assess provisionally various consignments of the aforesaid goods imported by the appellants from Konica. Since a large number of such assessments were kept pending the appellants moved the Hon'ble Bombay High Court by filing writ petition No. 213 of 1991 requiring to finalise the provisional assessments. By the order dated 28-1-1991 the Divisional Bench of the Bombay High Court ordered that the department shall finalise the provisi...
C.R. Salian and H.C. Choksi Vs. Collector of Cus. and C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-22-1993
Reported in: (1994)(71)ELT81TriDel
1. A preliminary objection was raised by the department representative regarding the maintainability of these appeals in view of the following finding given in para 10 by the Collector in the impugned order :- "The ld. Advocate has also submitted that the imposition of penalty on S/Shri Choksi and Salian is not warranted. The impugned order has been issued to both the above executives of the appellant firm. The present appeal is from M/s. ORG Systems, Wadi Wadi, Baroda and not from S/Shri H.C. Choksi and C.R. Salian. The appellant cannot submit arguments in respect of the penalties imposed on the other 2 individuals. The appellant has also not stated as to how they are aggrieved by the imposition of the penalty on the above two persons. Definitely when the other two persons can file appeal against the order, if they felt aggrieved, it is not open for the appellant to request for setting aside the order of imposition of penalty on them. I, therefore, do not find any justification to en...
Roop Lal Vs. Edmond International
Court: Delhi
Decided on: Nov-22-1993
Reported in: 1993IVAD(Delhi)1031; 1994(28)DRJ328
Sat Pal, J.(1) This is an application filed on behalf of the defendant under Order xxxvii Rule 3 (7) read with Section 151 of the Code of Civil Procedure(in short Code) for condensation of delay in filing the appearance. In this application it has been stated that the defendant came to know for the first time on 26.8.88 about this case when one of the partners of the defendant-firm happened to visit the office of their counsel in connection with another case. It has further been stated that after inspection of Court records it was revealed that the summons were served upon one Mr. Gupta on 6.7.88 who was neither a partner nor an employee of the defendant-firm as he had left employment on 30th June, 1988. It has also been stated that after inspection of record, one of the partners was confined to bed due to viral fever and the other partner was already away to Jaipur and the present application was being filed with due promptitude and it has been prayed that the delay in filing appearan...
Didar Singh Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-19-1993
Reported in: (1994)(72)ELT634TriDel
1. This appeal is directed against the order, dated 27-4-1992 passed by the Additional Collector of Customs, Bombay Customs House. The brief facts are that the appellants had imported a consignment described as "20 units-spares for trawlers, namely, used Diesel Engines". On examination, goods were found as old and used Diesel Engines and as detailed below :(1) ISUZU 4FB1 9 Nos.(2) Isuzu Turbo 4FB1 both above were found 1 No. suitable for motor vehicles All above were found fitted with gear box, clutch, exhaust manifold, starter, dynamo, fan, belt and fuel injection pump." 2. The Customs found that the imported goods were capable of being used in the market in Premier Padmini Fiat Model Cars as replacement for petrol Engine. The goods, further, were found to be having the characteristic, which would enable being used in automobile like gear box, clutch, exhaust manifold, starter, dynamo, fan belt and fuel injection pump. The Customs found that the goods were supplied from Singapore, th...
Dynamic Packagings and anr. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-19-1993
Reported in: (1994)(52)LC37Tri(Delhi)
1. These appeals have been filed against the order dated 23.3.1987 passed by the Collector of Central Excise (Appeals) Bombay. Briefly stated the facts of the case are that the appellants filed Classification List * No. Tariff Item 68/9/82-83 dated 9.3.1982 for the product 'Polyethylene and Polypropylene Bags' falling under Item 68 of the erstwhile Central Excise Tariff which was approved. On 22.4.1982 Notification No. 149/82 was issued exempting all articles of plastic except the specified ones, falling under Tariff Item 15A(2) from the whole of the duty of excise leviable thereon. On 11.5.1982 Notification No. 182/82 was issued exempting articles of plastic falling under Tariff Item 68 from the whole of the duty of excise. The appellants filed a revised Classification List No. III/45 dated 22.6.1982 claiming exemption of the goods under Notification No. 182/82 dated 11.5.1982.Since prior to 11.5.1982 Polyethylene/Polypropylene bags falling under Tariff Item 15A(2) were exempted unde...
Modern Construction Co. Vs. Union of India and ors.
Court: Delhi
Decided on: Nov-19-1993
Reported in: 1994(28)DRJ296
Sat Pal, J.(1) This suit has been filed on behalf of M/s. Modem Construction Company (hereinafter referred to as the claimant) under Sections 14 and 17 of the Arbitration Act, 1940 (hereinafter referred to as the Act) and in this suit it has been prayed that the Arbitrator who is defendant No.3, be directed to file the original award dated 7.12.90 and the said award be made rule of the Court.(2) Notice was issued by this Court to the Arbitrator to file his award dated 7.12.90. On receipt of the award, notice was issued to the parties. Objections against the award have been filed by the respondent-UOI vide objection' petition bearing is No.6891/91. The claimant has controverter these objections. The following issues were framed on 31.3.1992 :- (1)Whether the award is liable to be set-aside on the ground as alleged in the objection petition. (2) Relief.(3) By order dated 31.3.1992, the parties were directed to file affidavits by way of evidence within eight weeks. Affidavit by way of evi...
Sandeep Kalson Vs. State
Court: Delhi
Decided on: Nov-19-1993
Reported in: 1993IVAD(Delhi)847; 52(1993)DLT586; 1994(28)DRJ67; 1994RLR95
S.C. Jain, J.(1) The main question which requires an answer in this case is whether the prosecution can be granted permission to obtain hair sample of the accused persons for the purpose of comparison during investigation. The Magistrate concerned declined the request of the prosecution by observing that 'in view of the provisions of Section of the Evidence Act, Courts can order the accused persons or any person present in the Court to give his handwriting and fingerprints etc for the purpose of comparison, but the section envisage only the circumstances when the case has been sent to the court for trial after investigation is complete for enabling the Court to compare the worse of finger prints etc. In the present case the investigation is still pending as such the Court is not empowered to direct the accused persons to give their head hair sample for the purpose of investigation' (2) In revision before the Additional Sessions Judge the said order of the Magistrate was set aside and t...
Collector of Customs Vs. Colorama Lab. Pvt. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-18-1993
Reported in: (1994)(70)ELT93TriDel
1. The revenue is aggrieved with the order-in-appeal No. 391/85. The dispute before the Collector (Appeals) was whether the imported Fuji Colour Roll Printer Model 8C 6910 with accessories should have assessed to customs duty under Heading 84.86 of the Customs Tariff Act, 1975, since it was imported to substantially expand the production of the Mini, Colour Laboratory of the appellants. The original authority had rejected the assessment under the said heading on the ground that it was not really required for substantial expansion of the laboratory inasmuch as this item by itself could not have substantially expanded the production of the laboratory. The appellate authority after a careful examination of the importers' appeal agreed with their contention but they had expanded the business activities by indigenisation inasmuch as they had already purchased the developing and processing equipments in India, which were manufactured here and since the colour roll printer of the model is no...
S.K. Moulik Vs. Union of India
Court: Delhi
Decided on: Nov-18-1993
Reported in: 49(1993)DLT581
J.K. Mehra, J. (1) This petition arises out of the rejection of 6threpresentation of the petitioner against his fixation of the seniority inservice.(2) The facts, in brief, leading to the filing of this writ petition areas under:-(3) The petitioner joined the Army in Short Service Regular Commission on 13/01/1955. Since he had fulfillled certain criteria of serving in Civil Hospital etc. before joining Army, he was given six months antedate of seniority for that and he was given seniority with effect from 13/07/1956. Such conditions contained in Army Instructions issued in the year 1962 bearing No. 191/62. In December 1962 the conditions with regard to such officers getting Permanent Commission were issued vide letter of the Government of India dated 21/07/1955 which, infer alia,provided:- (A)All such officers will be allowed two chances for consideration for PRC.(b) The first chance will be available after the completion of two years of Ssrc service but before completion of the initia...
Devi Dayal and Mahendra Corpn. Vs. Collector of C. Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-17-1993
Reported in: (1995)LC477Tri(Delhi)
1. These four appeals are on identical issues concerning the same appellant and are, therefore, being disposed of by a common order.(1) Appeal No. E/3246/91-NRB is filed against the order in appeal dated 5-6-1991 passed by the Collector (Appeals). (2) Appeal No.E/3245/91-NRB is filed against the order in appeal dated 5-6-1991 of the Collector (Appeals). (3) Appeal No. E/3223/91-NRB against the order in appeal dated 18-6-1990 passed by the Collector Central Excise (Appeals) and (4) Appeal No. E/3224/91-NRB, dated 30-6-1990 filed against the order passed by the Collector Central Excise (Appeals).2. Briefly stated the facts of the cases are that the appellants manufacture bare Copper Wires under sub-heading No. 7408.19. In the manufacture of the Bare Copper Wires the appellants use duty paid inputs namely, Copper Wire Bars received from M/s. Hindustan Copper Limited, a Public Sector Undertaking. These inputs are received accompanied by documents viz. Sale invoice/challans and certificate...
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