Delhi Court June 1994 Judgments
Home Cases Delhi 1994 Page 5 of about 55 results (0.024 seconds)ismail Saddique (Siddique) Vs. Collector of C. Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1994)(73)ELT56TriDel
1. When Appeal No. C/3235/90-NRB was taken up for consideration, Shri R.C. Pandey, the ld. Advocate appearing for the appellant submitted that it is a case pertaining to an immigrant fleeing for his life from a country in disturbed conditions and it was in this peculiar circumstances that he received the order-in-original. As the Advocates who were entrusted with the work of filing the appeal were informed late, therefore, there was a delay of 10 days. In these circumstances, which are special in this case, the delay seemed very minor and relying on the judgment of the Hon'ble Supreme Court in the case of Collector of Land Acquisition Anantnag and Anr. v. Mst. Katiji and Ors. reported in 1987 (28) ELT 185, the ld. Counsel submitted that though there is no doubt, that there is a provision that sufficient cause should be shown for each day's delay, yet argued that the Court while considering a case of delay may take all the factors into consideration obtaining in that particular case an...
Tag this Judgment!JaIn Kaliawala Engg. Works Pvt. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1994)(72)ELT908TriDel
1. This is an appeal filed against the Order of Collector (Appeals), Allahabad dated 25-10-1990 rejecting the appeal of M/s. Jain Kaliawala Engg. Pvt. Ltd. The appellants are engaged in manufacture of roughly shaped steel forgings falling under Chapter 7214.10 of Central Excise Tariff, 1985 and are availing Modvat facility on inputs used in manufacture of final products. Central Excise Officers while checking the records of the appellants noticed that the appellants had availed modvat credit during the period from 23-7-1989 to 28-12-1989 on Inputs/Raw materials on the basis of invoices/delivery challans issued by Steel Authority of India Ltd. which were not accompanied by a certificate issued by Incharge of the Steel Yard regarding duty-paid character of inputs. It was also noticed by them that they have availed Modvat credit on raw materials "Steel Rounds" falling under Chapter sub-heading 7214.90 which were not declared by them under Rule 57A of Central Excise Rules, 1944. A show ca...
Tag this Judgment!RosIn and Turpentine Factory Vs. Collector of C. Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1994)(73)ELT66TriDel
1. The above 4 appeals arise out of a common order of the Collector of Central Excise (Appeals) and involve common issues and hence are heard together and being disposed of by this common order. Jammu & Kashmir Industries Ltd. is a State Government Company having about 19 Units and one of the Units deals in the manufacture of rosin and turpentine. This Unit has three factories in Jammu, one at Miran Sahib, one at Sunder Bard and one at Fatehpur in District Rajouri and it is the Rajouri Unit which is the appellant herein. Most of the trees in the Rajouri District excrete rosin as a natural process which is manually removed from the tree trunks while in the semi-solid state by the Forest Department of the State Government which then sells the same to the appellant company by weight in its raw form. The process of manufacturing turpentine oil in liquid form is either by the conventional method without using any electric energy or the modern method by use of electric energy. The appel...
Tag this Judgment!Fixwell Pushincords Pvt. Ltd. Vs. Collector of C. Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1995)(75)ELT290TriDel
1. Ms. Archana Wadhwa, ld. advocates prays for waiver of pre-deposit of Rs. 3,09,855.92 and Rs. 6,75,820/- demanded as duty for the periods 1-3-1988 to 31-12-1988 and July, 1991 to January/1992 respectively Ld.advocate giving brief background of the case submits that the demand has arisen on account of the classification of push-in-cords manufactured by the appellants for use as connection of wire between the telephone receiver and the main electric connection for the telephone. She submits that prior to 28-2-1986 the goods in the applicant's factory were being assessed under Tariff Item 68 i.e.'goods not elsewhere specified' and not as 'electric wires and cables' under Tariff Item 33B. However, on classification filed after 28-2-1986 the department issued a show cause notice on 26-3-1987 proposing the classification of the goods as electric wires and cables under Tariff Heading 8544.00. Ultimately, the show cause notice was dropped by the Assistant Collector. The Collector exercising...
Tag this Judgment!Shaila Kapoor Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1994)(72)ELT940TriDel
1. This appeal arises from the order-in-original No. 6/92 dt. 22.5.1992 passed by the Collector of Customs, New Delhi. The miscellaneous application is for production of documents, which were before the original authorities. As they are not in the nature of additional evidence, the same is allowed after hearing both the parties.2. By the impugned order, the ld. Collector has passed a final order, ordering for (i) Confiscation of three main medical equipment under Section 111(d) and 111(m) of the Customs Act, however, he has given an option under Section 125 of the Act, to redeem the goods on payment of fine of Rs. 50,000/- (Rs. Fifty thousand only). (ii) Order for confiscation of the accessories/spares like Oscilloscope, X-ray tube, ICs, PCBs etc. under Section 111(d) and 111(1) of the Act. He has given an option under Section 125 of the Act to redeem these goods on payment of a fine of Rs. 50,000/- only. (iii) Order for confiscation of household articles under Section 111(d) and 111(...
Tag this Judgment!Unimac Corporation Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1994)(72)ELT888TriDel
1. Since common issues are involved in both these matters, a common order is being passed.2.1 The appellants herein imported certain component parts for assembly of 'off-highway trucks' during the period 1978 to 1983.2.2 Later on it was found that the appellants' unit in Kandla Free Trade Zone (KAFTZ) was lying in-operative since long and the said imported goods were found unutilised for a period of over one year from the date of its import. Accordingly, show cause notices were issued to the appellants as to why duty on the said imported goods be not charged, the said goods be not confiscated and penalty be not imposed on them.2.3 The appellants, however, submitted that the goods were duly utilised by them and off-highway trucks were assembled from such parts.They however, could not be exported on account of some dispute regarding the value addition between the appellants and the Development Commissioner of Zone/Ministry of Commerce. According to the appellants, they were insisting on...
Tag this Judgment!Bajaj Hindustan Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1994)(72)ELT710TriDel
1. This is an appeal against Order No. 23/Addl. Collr/MP/90, dated 5-2-1991 passed by Additional Collector of Central Excise, Kanpur.2. The facts in brief are that M/s. Bajaj Hindustan Ltd. was visited by Central Excise Officers on 17-10-1989. They found on verification of stock of molasses that actual stock of molasses was 2,04,962.00 qtls.as against recorded balance of 1,86,367.65 qtls. This quantity was ascertained on the basis of dip-reading measurement. In pursuance of this a show cause notice was issued demanding duty from the appellants and proposing confiscation of 18,594.35 qtls. of molasses valued at Rs. 1,78,706.00 and imposition of penalty.3. In his order dated 5-2-1991, the Additional Collector rejected the plea of the appellants that there was no excess and the volume of molasses varies with respect to foam formation which depends upon the ambient temperature and chemical decomposition of molasses and that dip method or volumetric method of ascertaining the weight of mol...
Tag this Judgment!Mangat Ram Vs. State
Court: Delhi
Reported in: 1994CriLJ3454; 1994(3)Crimes685; 55(1994)DLT552
Devinder Gupta, J.(1) This is an appeal arising out of the judgment of conviction and sentence passed by Shri J.D. Kapur, Additional District Judge on 22.10.1988 convicting the appellant-accused for an offence under Section 302 of the Indian Penal Code (for short 'the Code) and sentencing him to undergo life imprisonment and to pay a fine of Rs. 1,000.00 and in default 6 months R.I.(2) The appellant-accused was charged for having committed murder of his wife Smt. Veena on 26.1.1985 by sprinkling kerosene oil on her and then setting heron fire.(3) The judgment of conviction is based upon three dying declaration salleged to have been made by Smt. Veena the first given to Dr. P.S. Bhandari, PW8, which has been recorded by him in the Medico-Legal Certificate, Ext. Public Witness 8/A;the second is. the statement, Ext. Public Witness I/B, made to S.I. Ajit Singh, Public Witness 21, on the basis of which Fir for an offence under Section 307 of the Code was registered;and the third is Public W...
Tag this Judgment!Hindustan Vacuum Glass Ltd. Vs. Assistant Commissioner of Income Tax.
Court: Delhi
Reported in: (1995)52TTJ(Del)384
ORDERM. A. BAKSHI, J.M. :These cross-appeals for asst. yr. 1986-87, one by the assessed and one by the Revenue, are disposed of by this consolidated order. We shall first deal with the appeal of the assessed.ITA No. 1352/Del/19902. assessed is a company manufacturing vacuum flasks. The first three grounds of appeal are relating to taxation of cash compensatory support of Rs. 10,16,118, Rs. 19,300 duty draw back and Rs. 2,22,213 sale of import entitlements on export. These grounds are dismissed as not pressed.3. Fourth ground of appeal is relating to disallowance of Rs. 39,355 under s. 37(2A) on account of entertainment expenses. Connected with this ground is Ground No. 5 which relates to disallowance of Rs. 4,234 on account of presents given to foreign buyers. The learned counsel for the assessed submitted that for asst. yr. 1984-85 in ITA Nos. 4185 and 5255/Del/88 the expenditure on the purchase of presentation articles for foreign buyers has been allowed as a legitimate business expe...
Tag this Judgment!P.K. Himatsingka and Co. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1994)(72)ELT713TriDel
1. All the above appeals involve common issues and are hence heard together and disposed of by this common order. On or about 24-1-1986 the Chief Controller of Imports and Exports issued an import licence to M/s. Projects and Equipments Corporation of India Ltd., New Delhi (hereinafter referred to as PEC) in respect of spare parts for Romanian road rollers of the total value of Rs. 10 lakhs. On 7-11-1986 an agreement was entered into between M/s. PEC and M/s P.K. Himatsingka & Co. (one of the appellants herein) in respect of import of the spare parts covered under the Licence and on 4-2-1987 a letter of authority was issued by PEC to M/s. Himatsingka & Co. authorising them to import spare parts covered under the import licence. Bills of entry were filed by the indenting agents along with the licence and other documents for clearance of some of the consignments which were then cleared. In respect of some consignments, bills of entry were filed and the goods were awaiting cleara...
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