Delhi Court October 1994 Judgments

Anil JaIn Vs. the New India Assurance Co. Ltd. and Another

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

R.N. Mittal, President: 1. This appeal has been filed by the complainant against the order of the District Forum dated 23rd March, 1994 by which the complaint has been dismissed in default. It has been decided by this Commission in M/s. Vishal Goods Transport Co. v. Inter University Press, (A-353/94) decided on 20th October 94 that if the FORA under the Consumer Protection Act have got the power to dismiss cases in default or proceed against ex-parte against the opposite party, they have inherent power to recall those orders if sufficient cause is shown for non appearance by the complainant /O.P., in order to do justice between the parties. In view of the above said observation it will be proper for the complainant to made an application for restoration before District Forum and the Forum shall decide that application on merits. The appeal is disposed of accordingly. No order as to costs. The parties are directed to appear before District Forum on 7th Dec, 1994. The records of the Dist...

Collr. of C. Ex. Vs. Lakshmi Automatic Loom Works Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1994)(74)ELT954TriDel

1. Shri Somesh Arora, the learned JDR submits that the disputed items before the Tribunal as is apparent from grounds of appeal were transmission shafts, cranks, bearings, gears and gearing. The Tribunal in its order dated 18th February, 1994 has interpreted the scope of Tariff Heading 84.83 and other Tariff Headings in the light of Inter-pretative Rules for interpreting the Central Excise Tariff Act, 1985. It had come to the conclusion that Tariff Heading 84.83 will have precedence over Tariff Heading 84.48 in view of Interpretative Rule 3(c) of the Tariff. Thereafter, the Tribunal's order goes on to classify shafts and bushes, the two disputed items. The order, however, does not classify 'gears and gearing' which are also the subject-matter of dispute.2. It has now been urged by the learned JDR, Shri Somesh Arora for applicant-Collector that gears and gearing are specifically mentioned in Tariff Heading 84.83. Therefore, in view of the finding of the Tribunal in the said order dated...

N. Anand Rao Vs. Delhi Development Authority and Others

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

R.N. Mittal, President: 1. This order will dispose of appeal Nos. A-502 and A- 508 of 1993 which arise out of the same judgment of the District Forum-II. Appeal No. A-502 of 1993 has been filed by the DDA and A-508 of 1993 by the complainant. 2. Briefly the facts are that the complainant got himself registered under registration scheme of New Pattern 1979, with the DDA. He was allotted a flat on hire purchase basis. Later, he applied for change into cash down payment which was accepted and the flat was allotted by the DDA on that basis. He made full payment on 18-6-90. The possession letter was issued to him on 29-1-91. It is alleged, that inspite of his best effort he was not delivered the flat immediately after depositing the price. He was informed on 15-3-91 that the possession would be given to him in the month of April, 91. Inspite of that letter he was not given possession in April but it was given to him on 30-5-91. He field a claim claiming loss of Rs. 33,714.25 suffered by him...

Commissioner of Income Tax, Delhi Vs. Delhi Metal Store

Court: Delhi

Reported in: ILR1997Delhi462

D.K. Jain, J. (1) At the instance of the revenue the Income-tax Appellate Tribunal has referred under Section 256(1) of the Income-taxAct. 1961 (for short the Act), the following question for the opinion of this Court :Whether on the Pacts and in the circumstances of the case,the Tribunal was right in holding that the present was not a case of change in the Constitution of the linn,and in directing that separate assessments be made on the two firms, instead of one consolidated assessment?'(2) The material facts as found and narrated by the Tribunal in the statement of the case are as follows :(3) Originally the assesses firm consisted of five partners with a minor admitted to the benefits of the partnership. With effect from 1/01/1969 there were certain changes in the constitution of the firm,with which we are not concerned, except to mention that the deed of partnership contained the following three clauses : '17.That if any party desires to retire from the partnership business he sha...

Eicher Tractor Ltd. Vs. Collector Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1994)(74)ELT347TriDel

1. Shri V. Swaminathan, Senior Manager of the applicants' firm submitted that the non-appearance of their representative on the earlier date when their appeal was posted for hearing was beyond his control. Actually, they had engaged Shri Madhavan, Chartered Accountant, who was to appear on their behalf but due to his prior commitment, he could not be present for the hearing. However, he had sent a letter to that effect with a request for adjournment through his assistant Shri Balwant Singh. The latter had visited the Tribunal on the said date i.e. 28-4-1994 in the morning but he was given to understand that the Bench was not available in the morning. He did not know that the Bench was to sit in the afternoon session. His failure to attend the Tribunal for submission of the application for adjournment was due to his lack of familiarity with the work and not due to any negligence. Shri Swaminathan requested that the restoration of appeal may be allowed in view of the circumstances expla...

Southern Sales and Services Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1994)(74)ELT661TriDel

1. This is an appeal against the order dated 21-10-1992 passed by the Collector of Customs & Central Excise (Appeals), Bangalore. The appellants filed a Bill of Entry for the clearance of 3440 numbers Silk Cushion Covers under the provisions of Section 20 of the Customs Act, 1962 as reimported goods. The goods were originally exported but on rejection by the foreign buyer they were called back by the appellants.The appellants claimed that reimported goods were exempted under Section 20(1)(d) of the Customs Acct, 1962 and duty was even otherwise not chargeable on the goods since the appellants who were working under the Duty Exemption Entitlement (DEEC) Scheme were to re-export the goods. The Assistant Collector by his order dated 26-8-1992 held that the reimported Silk-madeups (Cushion covers) were classifiable under sub-heading 6304.99 of the Schedule to the Customs Tariff Act, 19851 and the goods were chargeable to additional duty in terms of Section 3 of the Customs Tariff Act,...

Art Plywood Industries Ltd. Vs. Collector of C. Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(75)ELT908TriDel

1. M/s. Art Plywood Industries Ltd. have filed this appeal being aggrieved by the order of the Addl. Collector. The Addl. Collector in his order had held :- "I have studied the case carefully and have concluded that the case of the department is proved decisively. According to the details of the case records it is very clear how in each despatch case the party was wilfully mis-declaring the plywood cleared by them. I am convinced that the party was deliberately with full knowledge of the gains and consequences removing Shuttering plywood under the guise of commercial plywood. I therefore direct the party to pay the differential duty of Rs. 44,902.13.1 also impose a penalty of Rs. 30,000/- (Rupees Thirty Thousand) for having resorted with deliberate intent to defraud the Govt." 2. Before dealing with the case proper the ld. Advocate for the appellants submitted that by an order dated 6-2-1990, the Hon'ble High Court at Calcutta has been pleased to sanction the scheme of arrangement for...

ind-sphinx Precision Pvt. Ltd. Vs. Collector of C. Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1994)(74)ELT683TriDel

1. The appellants are engaged in the manufacture of PCB Drills falling under Chapter sub-heading 8207.00 of the Central Excise Tariff. The goods manufactured by the appellants are consumed both by the public sector, Government Companies & Private Companies. Consequently, the appellants filed price lists in part II during the period between 18-2-1992 and 25-11-1992 for clearance of goods, claiming different deductions on the list price. Price lists are filed separately for each consumer together with copies of the purchase order/rate contract. The Assistant Collector as per the impugned orders allowed deductions claimed in respect of sales to Government agencies but disallowed deductions in respect of sales to private buyers on the ground that the private buyers comprise a single class and that the appellants cannot give different deductions to some class of buyers. While upholding the view of the Assistant Collector, the Collector (Appeals) observed that uniformity is the sole cri...

S.K. Bhalla Vs. State and ors.

Court: Delhi

Reported in: 1994(31)DRJ495

Dalveer Bhandari, J.(1) This petition has been filed under Section 482 of the Code of Criminal Procedure, for quashing order dated 27th November, 1993 passed by learned Additional Sessions Judge, in Cr.R-12/93, Who affirmed the order dated 13th July, 1993 passed by Mr. V.K. Jain, Metropolitan Magistrate. (2) In order to appreciate the controversy involved in this case, it would be necessary to make reference of the orders which have been passed by the learned Metropolitan Magistrate, in this case. (3) On 17th February, 1993, Ms. Anu Malhotra, Metropolitan Magistrate passed the following order: 'ABSENCE of the said accused is condoned for the day. The statement of C.W.5 Hakim Mohd. s/o Sham Khas has been recorded and, thus, in view of his statement as C.W.5, the offence u/s 420 Ipc read with Section 120B, Indian Penal Code against the accused persons is compounded u/s 320 Criminal Procedure Code . quashed. Hakim Mohd. The witnesses Lila Ram and jabbar Khan are present but they are not s...

Krishan Lal Vs. Hanuman

Court: Delhi

Reported in: 56(1994)DLT216; 1994(31)DRJ235

Mohd. Shamim, J.(1) The petitioner through the present revision petition has assailed the legality and the validity of the judgment and order dated March 20,1991 passed by Ms. Ravinder Kaur, Sub Judge 1st Class, Delhi, whereby she decreed the suit of the plaintiff/respondent under Section 6 of the Specific Relief Act against the defendant/petitioner for recovery of possession over a shop situated in premises bearing No. 1-67, West Patel Nagar, New Delhi, shown by red colour in the site plan Ex.PW1/1. (2) Brief facts which led to the present revision petition are as under that the respondent/plaintiff ( hereinafter referred to as the respondent) herein was a tenant of a shop forming part of property bearing No. I-67, West Patel Nagar, New Delhi, whereof the petitioner/ defendant hereinafter referred to as the petitioner for the sake of brevity) is a landlord on a monthly rent of Rs. 200.00 . The petitioner during the intervening night of 5th/ 6th April,1987 Along with his associates for...