Delhi Court September 1993 Judgments
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Punjab and Sind Bank Vs. Delhi Ex-servicemen Stone Crushing Co. and or ...
Court: Delhi
Decided on: Sep-28-1993
Reported in: 1993IVAD(Delhi)132; 52(1993)DLT432
Sat Pal, J. (1) This is a suit for recovery of Rs. 1,09,185.45with pendent lite and future interest @ 20% per annum with quarterlyrests.(2) The facts of the case briefly stated are that the plaintiff is a body corporate constituted under the Banking (Companies Acquisition and Transfer of Undertakings) Act 40 of 1980 with its Head Office-at New Delhi and its branches spread all over India. S/Shri Makhan Singh and Shyam Sunder, Regional Manager and Manager respectively are the principal officers of the plaintiff Ban and they are duly authorised to sign and verify the present plaint and to institute the present suit. In this regard both hold the power of attorney from the Plaintiff Bank.(3) As per averments made in the plaint, the defendant No. 2 who is the Proprietor of the defendant No. 1, approached the Branch Office of the Plaintiff Bank situated at A-199, Okhia Indl. Area, Phase-1, New Delhi and at his request, the plaintiff Bank granted the defendants the credit facility drawable to...
Hari Lal Vs. the General Manager, Delhi Electric Supply Undertaking
Court: Delhi
Decided on: Sep-28-1993
Reported in: 1993(27)DRJ559
D.P. Wadhwa, J. (1) The petitioner seeks employment on compassionate ground on account of death of his father who was in the employment of the respondent. In that connection he seeks a writ of mandamus.(2) Father of the petitioner died on 10 April 1989 while in the employment of the respondent Delhi Electric Supply Undertaking leaving behind his wife and his son, who is petitioner before us, as his legal heirs. The family pension is Rs. 1,054.00 per month and as per the policy applicable after 31 July 1989 the petitioner would be entitled to employment on compassionate grounds. Earlier the policy was that when the family income was Rs. 1,100.00 including pension payable, the employment would be given on compassionate grounds. As per the new policy the family pension is to be excluded in arriving at the income earned by the family. The petitioner is employed as a daily wager and in the present case his income from that job has been taken to deny him the employment on compassionate groun...
India Linoleums Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-27-1993
Reported in: (1998)(98)ELT828TriDel
1. The appellants herein are manufacturers of linoleum which is liable to duty on the basis of value of the goods. In determining the value under Section 4 of the Central Excises and Salt Act, 1944, the lower authorities have disallowed certain deductions claimed by the appellants in the price lists submitted by them to the Revenue. After disallowing certain deductions, the original authority, namely, Asstt.Collector of Central Excise has confirmed a demand of Rs. 47,20,809.00 for the period 15-2-1979 to 28-2-1985. An order passed by the original authority has been confirmed by the lower appellate authority, namely, Collector of Central Excise (Appeals), Calcutta vide his order dated 16-5-1985. It is against the said order that the appeal has been filed before the Tribunal.2. First plea made by the learned advocate, Shri S.K. Bagaria for the appellants is that confirmation of duty to the aforesaid extent by the original authority is beyond the show cause notice dated 28-2-1985 inasmuc...
Automac (Madras) (P) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-27-1993
Reported in: (1993)(68)ELT854TriDel
1. The appellants are engaged in the manufacture of various types of solenoids according to the specifications of their customers. In the classification list filed by them they declared the goods as classifiable under sub-heading 85.48. They were served with a show cause notice dated 4-1-1989 requiring them to show cause as to why solenoids should not be classified under the sub-heading 85.48.Thereafter in his order dated 25-1-1991, the Assistant Collector held that the item 'Solenoid' was classifiable under the sub-heading 85.05 and he also confirmed the demand for differential duty in respect of the clearances effected during the period between 1-3-1986 to 31-3-1990 on the grounds that their classification list having been approved provisionally, the assessments during the relevant period had to be deemed as provisional. Being aggrieved by the order passed by the Assistant Collector, the appellants preferred an appeal to the Collector (Appeals) who by the impugned order dated 27-5-1...
Creative Travels Pvt. Ltd. and anr. Vs. Joginder Singh Palta
Court: Delhi
Decided on: Sep-27-1993
Reported in: 52(1993)DLT371; 1994(28)DRJ331; (1993)105PLR67; 1994RLR21
B.N. Kirpal, J.(1) The applicants were the tenants of the premises bearing No. C-56, Anand Niketan, New Delhi which is owned by the respondent. (2) The rent of the premises was Rs.4,500.00 per month and a suit for possession was filed by the respondent in respect of the said house. A decree in the suit was passed by the Additional District Judge, Delhi in favor of the respondent on 4th February, 1992. (3) R.F.A. 167/1992 was filed challenging the decree. It appears that the applicants had also filed a writ petition challenging the validity of the amendment of the Delhi Rent Control Act and after the same was dismissed an Special Leave Petition was filed in the Supreme Court. (4) When the appeal came up for hearing a compromise was arrived at between the parties. The terms of the compromise were that the applicants were to vacate the premises and handover physical possession of the same on or before 31st October, 1993. It was further agreed by the parties that an undertaking by way of a...
Collector of Central Excise Vs. A.M.A. Enterprises
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-24-1993
Reported in: (2002)(145)ELT113TriDel
1. All these 3 appeals raise a common issue regarding classification of explosive Vans manufactured out of duty paid chassis. The Revenue contends that these are classifiable under Tariff Heading 8704 whereas the respondents herein claim that these are classifiable under tariff Heading 87.07. Lower authorities have upheld the claim of the respondents relying on Punjab & Haryana High Court decision in the case of Darshan Singh Pavitar Singh -1988 (34) E.L.T. 631 (P & H) and 1990 (47) E.L.T. 532 (P & H) (D.B.) and the judgment of the Tribunal in the case of Malwa Motor Body Builders reported in 1989 (44) E.L.T. 653.2. Ld. JDR Shri S.K. Sharma submits that the deptt. has filed an appeal involving the similar issue in the case of Vishal Body Builders -1998 (98) E.L.T. (A213) on 5th February wherein the Supreme Court has admitted the SLP, although no stay order has been passed by the Supreme Court suspending the judgment of the Tribunal or of the Punjab & Haryana High Court...
Yonex Electronics (i) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-24-1993
Reported in: (1993)(49)LC441Tri(Delhi)
1. Shri Anant Lal Mehrotra, ld. Excise Consultant prays for waiver of pre-deposit of penalty of Rs. 1000/-. He submits that they are manufacturing radio Cassette Recorder with their own brand name "YONEX". However, they are importing, inter alia, cabinet of the radio cassette recorder which carries the brand name "National". Normally they are erasing the brand name "National" before removing the radio cassette player from their factory. In the present consignment by mistake, the brand name "National" was omitted from eraser. He, therefore, submits that in the facts and circumstances of the case and having regard to the clear practice, no mens rea could be attributed and therefore, imposition of penalty is not warranted. In the meantime, he submits that the goods have already been released provisionally on payment of duty on the same. In the circumstances, he prays for waiver of penalty and stay on recovery of the same.2. Ld. JDR Shri S.K. Sharma reiterates the findings of the lower au...
Echjay Industries Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-24-1993
Reported in: (1994)(72)ELT98TriDel
1. This appeal arises from the order-in-original passed by Collector of Customs and Central Excise, Rajkot dt. 9-2-1990. By this order the learned Collector has held that the appellants herein, had misdeclared the goods namely "Rolled Tyres for MG Wagon for Railways" as "pieces roughly shaped by rolling or forging of iron or steel, not else where specified" under Chapter 72, sub-heading 7208.00 but on actual verification of the said goods as well as purchase orders, contracts with Railways, Inspector Report, Invoices and gate passes and RT 12s the officials of the department are said to have found them to have actually despatched "Rolled Tyres for MG Wagon for Railways" which merited classification under proper heading as "Parts of Railways or tram way locomotives or rolling stocks under Chapter 86, sub-heading 8607.00 at the duty rate of 15% Adv. Therefore, the learned Collector, after detailed examination of the entire evidence on record and after duly considering the appellants ple...
Bright Steel Mac Fabrics Vs. Collr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-24-1993
Reported in: (1994)(69)ELT276TriDel
1. In all these appeals, a common issue arises for determination and hence they are all taken up together for disposal as per law.2. The Collector (Appeals) has disposed all the appeals of the, appellants by a common order in appeal No. 617 to 637/91 & 647/91 (172 to 193-AHD)CE/AHD/COLLR(A). ...3. Out of the appeals disposed of by the Collector (Appeals), only the above appellant's appeals are taken for disposal.4. The appellants are engaged in the manufacture of parts and components of Material Handling Equipments falling under sub-heading 8431.00, of the Schedule to Central Excise Tariff Act, 1985 and were also holding Central Excise Licence. They had filed classification lists claiming exemption from payment of duty under Notification No.175/86-C.E., dated 1-3-1986 as amended and were also availing Modvat facility on inputs. It was later found that they were processing/manufacturing excisable goods on job work basis from the inputs/raw materials supplied by M/s. Elecon on payme...
Racold Appliances Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-24-1993
Reported in: (1994)(69)ELT312TriDel
1. By a show cause notice, dated 29-12-1987 the appellants herein were asked to show cause as to why central excise duty of Rs. 64,91,669/- being duty shorf paid on domestic electrical appliances cleared during the period 15-9-1982 to 15-9-1987 be not recovered from them on the allegation of contravention of various provisions of the Central Excise Rules for failure to declare the correct value of their product falling under TI 33C and 68 of the First Schedule to the erstwhile Central Excise Tariff and Chapters 84,85 and 90 of the CET, 1985. It was alleged that the appellants had made the Department believe that the price declared by them was the sole consideration for sale of the goods while actually, the sale was based on extra commercial considerations whereby they had collected extra amounts on account of special secondary packing charges, delivery and commissioning charges which should have formed part of the assessable value. The further allegation was that the appellants had fa...
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