Delhi Court July 1994 Judgments
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Upper India Steel Mfg. and Vs. C.C.E.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-20-1994
Reported in: (1994)(74)ELT590TriDel
1. M/s. Upper India Steel Mfg. and Engg. Co. Ltd. have filed this appeal against the order in original passed by the Addl. Collector. The Addl. Collector in his order had held :- "I have seen the case paper carefully and the parry's submission and also submission made at the time of personal hearing. The short point before me for determination is whether in respect of ship breaking material the modvat credit is restricted to Rs. 500/- per MT or more. In terms of Notification No. 177/86-C.E. dated 1-3-1986 as amended the modvat credit on goods obtained from breaking up of ship, boats and other floating structure is restricted to Rs. 5000/- per MT or the actual duty paid whichever is less. Heading No. 72.30 and 73.27 of the Central Excise Tariff Act, 1985 (5 of 1986) covers the goods and material obtained by breaking up of ships, boats and other floating structures. I find the party was entitled to take credit of Rs. 500/- per MT or actual duty paid whichever is less. But in the instant...
M/S. R.S. Builders Vs. Delhi Development Authority
Court: Delhi
Decided on: Jul-20-1994
Reported in: AIR1995Delhi10
ORDER1. The petitioner M/s. R.S. Builders was awarded the work of construction of 1323 SFS Houses at Sarita Vihar, Sub-Head: Construction of Cement Concrete, Paths and Pavements in Pocket B by the Delhi Development Authority (in short 'D.D.A.'). During the currency of the contract dispute arose between the parties and finally when they could not.be sorted out, the petitioner sought for the arbitration of the disputes. The Engineer Member, D.D.A. referred those disputes to the sole arbitration of Shri A. P. Paracer, respondent No. 2, herein, The said arbitrator made and published his award on 8-11-1991. The said award was filed in the Court. Notice of which was issued to both the parties. The petitioner filed no objections whereas the D.D.A. filed the objections, which are listed as LA. 6887/94.2. The objections mainly rests on the ground that there was complete non-application of mind and non-appreciation of the evidence led by the D.D.A. before the arbitrator. It is, inter alia, plead...
Pritpal Singh Sethi Vs. Union of India and ors.
Court: Delhi
Decided on: Jul-20-1994
Reported in: 1994(3)Crimes399; 1994(30)DRJ539
Dalveer Bhandari, J.(1) The petitioner has filed this petition under Articles 226 and 227 of the Constitution of India. It is prayed in the petition that order of detention dated 13th December, 1993 passed under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 by Mr. Mahendra Prasad, Joint Secretary to the Government of India be quashed and the petitioner/detenu be released forthwith.(2) On the basis of secret information, it was learned that the petitioner was going abroad frequently with huge amount of foreign exchange. On 30th November, 1993, information was received that the petitioner had gone to Dubai by Air India Flight No AI-733 with a huge amount of foreign currency.(3) On the basis of aforesaid information on 30.11.1993, the petitioner/detenu was apprehended on Air India aircraft IA-733 at Indira Gandhi International Airport, New Delhi, and foreign currencies viz. Dm 60500, Can.$ 20200. Uk Pound 800, Guilder 5000 and Uae Di...
Magadh Steel Products Vs. Collector of C. Ex.
Court: Delhi
Decided on: Jul-20-1994
Reported in: 2003(162)ELT36(Del)
1. The petitioner filed an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal against order dated 8-9-1993 of the Collector of Central Excise, Patna. By this order the Collector of Central Excise fixed duty of amount of only Rs. 33 lakhs and had also imposed penalty of Rs. 5 lakhs on the petitioner. The petitioner filed an application before the Appellate Tribunal seeking exemption from paying the duty as well as the penalty. The Tribunal by order dated 25-3-1994 required the petitioner to predeposit the amount of Rs. 15 lakhs on or before 31-5-94 arid at the same time dispensed with the deposit and penalty. The matter was listed before the Appellate Tribunal for 15-6-1994 to see if the order has been complied with or not. Instead the petitioner filed a review application before the Tribunal which was dismissed on 15-6-1994. However, the Tribunal extended the time for deposit of the duty for a further period of four weeks. For reporting the compliance the matter is...
Dayal Ji Industries Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-19-1994
Reported in: (1994)(74)ELT581TriDel
1. The only issue involved in the present appeal is as to whether the appellants rightly availed the benefit of concessional rate of duty under Notification No. 138/86, dated 1-3-1986 on the subject goods, namely, corrugated Media Paper exported to Nepal.2. Appearing on behalf of the appellants Shri J.S. Agarwal, Ld. counsel submitted that the said issue is a concluded issue in view of the Order No. 308/92-C dated 20-10-1992 passed by this Tribunal in the case of CCE, Patna v. Biswanath Paper Mills (P) Ltd. The same view was reiterated in the case of Aryabhatt Paper Mills (P) Ltd. v. CCE, Patna, Final Order No. 156/93-C, dated 11-5-1993 wherein it was held that the corrugated paper exported out of India to Nepal entitles for the benefit of concessional rate of duty under Notification No. 138/86.Faced with these two decisions of the Tribunal, Shri Bhansali, Ld SDR submitted that he has nothing to add except to reiterate the submissions made on behalf of the Revenue in the said cases.3....
Collector of C. and C.E. Vs. Essma Woollen Mills (P) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-19-1994
Reported in: (1994)(74)ELT588TriDel
1. This is an appeal by Revenue against order-in-appeal No.296-CE/CHD/91, dated 27-2-1991. The facts of the case are in a seizure case the Superintendent (Tech) vide order-in-original No. 86/CE/83, dated 7-11-1983 allowed the respondents to redeem the goods on payment of Rs. 5000/- as redemption fine and penalty of Rs. 3000/-, in addition to duty leviable on goods thereon. The order stipulated that option to redeem the goods was to be exercised within a period of three months from the date of order in original dated 7-11-1983. The confiscated goods however, were sold through auction on 22-8-1984 on the ground that the option to redeem the goods was not exercised within period of three months. The sale proceeds of the goods amounting to Rs. 11,000/- were retained by the Department. The respondents, however, filed the appeal against the order-in-original dated 7-11-1983 and Collector (Appeals) vide his order-in-appeal No. 88/CE/CHD/86, dated 15-5-1986 reduced redemption fine and penalty...
Kanhaiya Lal Purswani Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-19-1994
Reported in: (1994)(73)ELT492TriDel
1. The above application has been filed for stay of adjudication proceedings in case No. VIII (H) 10-5-1993 before the Collector of Customs, Jaipur in the following background : 2. On 4-3-1992, 3 persons viz. the appellant herein Kanhaiya Lal Purswani, Vijaya Kumar Purswani and Raju Purswani were apprehended near Bar (in Pali District) and search of the dickeys of the scooters driven by them resulted in recovery of 96 foreign marked gold biscuits each weighing 10 tolas. The gold biscuits were seized as none of the persons could produce any documents for legal import or possession of the same.Statements of these three persons were recorded in which they admitted dealing in smuggled gold and subsequently show cause notices were issued and the Collector, Jaipur passed the adjudication order on 26-2-1993 confiscating absolutely the seized gold biscuits, against which order the appellants have preferred the above appeal. Show cause notices proposing imposition of penalty were issued after ...
Mohd. Shahid Vs. Union of India and ors.
Court: Delhi
Decided on: Jul-19-1994
Reported in: 1994IIIAD(Delhi)744; 1994CriLJ388; 1994(3)Crimes161; 55(1994)DLT308; 1994(30)DRJ356
Dalveer Bhandari, J.(1) This petition under Article 226 of the Constitution of India read with Section 482 of the Code of Criminal Procedure has been filed for quashing the detention order dated 24th February, 1993 passed against the petitioner by the Lt. Governor, Government, National Capital Territory of Delhi, under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974.(2) The petitioner, on arrival on 20.11.92 from Dubai, at Indira Gandhi International Airport, New Delhi, crossed the Green channel along with a blue zipper bag. The petitioner's movements appeared to. be suspicious and he was intercepted near the exit gate of the arrival hall and was questioned as to whether he was carrying any dutiable goods to which he replied in the negative. Two independent witnesses were called on the spot and in their presence, the petitioner disclosed his identity as Mohd. Shahid, and he was holding an Indian Passport. The petitioner denied carry...
Parveen Kumar Jaju and anr. Vs. Delhi Development Authority and ors.
Court: Delhi
Decided on: Jul-19-1994
Reported in: 55(1994)DLT735; 1994(30)DRJ334
ORDER of status quo given already will continue in the meanwhile.' On behalf of the respondents it is stated that in some of the matters possession has already been taken over by them which is, of course, naturally denied by the petitioners. Without entering into this controversy, we are only directing the status quo as obtaining between the parties regarding possession to continue in the meanwhile. Liberty is, however, given to the parties to move this Court if circumstances so warrant.'(16) PHOTO-COPY of this order was filed by the plaintiffs in Suit Nos.101of 1993. 103/93, 104/93 who are claiming to be in actual physical possession of the said land and who have filed the photo copy of the aforesaid order in C.W. 701 /81 in which defendant Dda was restrained from taking possession and this Court ordered for maintain status quo, claimed to have transferred their lands measuring approximately 1250 sq.yds. on monthly tenancy in 1991 or in 1992. In Suit No.104/93 in the year 1989 under a...
M.R. Plastics and Polymers Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-18-1994
Reported in: (1995)(75)ELT608TriDel
1. In all these Stay Applications agaisnt the various orders of Collector of Central Excise, Hyderabad, the following amounts of duty and penalty are involved and the applications are for seeking waiver of pre-deposit of these amounts :---------------------------------------------------------------------------------Stay Appl. No. Appeal No. Amount of duty Amount of penalty involved inv.6. E/Stay/800/94-A E/1348/94-A Rs.18,05,775.91 Rs. 1,50,000/--------------------------------------------------------------------------------- 2. The issue is whether or not, the Modvat credit of duty availed is to be included in the assessable value of the goods namely Plastics Articles manufactured by these applicants. The ld. Counsel Shri V.Sridharan appearing for the applicants submitted that all these units do job work, the raw material is supplied by the customers and the goods are returned after the job work back to the customers. There is no sale of the goods as such to the customers. The ld. Cou...
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