Delhi Court July 1994 Judgments
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Jamshri Ranjit Singhji Spg. and Vs. C.C.E.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-15-1994
Reported in: (1994)(73)ELT366TriDel
1. M/s. Jamshri Ranjit Singhji Spinning and Weaving Mills Co. Ltd., have filed this appeal against the order of Collector, Central Excise (Appeals), Bombay. The Collector (Appeals) in his order had held :- "I have carefully gone through the appeal petition and considered the points raised therein and also submissions made orally during the course of personal hearing. As quasi-judicial Authority, the Appellate Authority cannot exercise the powers which have not been specifically empowered on him by the statute, I cannot go beyond the scope of the provisions of Central Excises and Salt Act, 1944 and the rules framed thereunder. For example in Rules 12, 173L and 173H, it is specifically provided to condone delay in genuine cases. Section 35 of the Act also empowers Collector of Central Excise (Appeals) to condone delay in filing appeal for further period of 3 months. Moreover, the sample drawn by the Excise Inspector was in the presence of the authorised representative of the Mills and h...
Modi Champion Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-15-1994
Reported in: (1994)(74)ELT460TriDel
1. M/s. Modi Champion Ltd., Matsya Industrial Area, Delhi Road, Alwar (Rajasthan) has filed an appeal being aggrieved from the order passed by the Collector of Customs (Appeals), Bombay. The said appeal was presented in the Registry on 4th July, 1994. A stay application duly supported with an affidavit was also presented in the Registry on the said date. Shri. V. Lakshmikumaran, learned Advocate pleaded that the disputed amount of duty in the present matter is Rs. 42,62,175/- and the appellant had filed a Writ Petition in the Bombay High Court vide order dated 19th July, 1993. Shri Lakshmikumaran pleaded that thereafter the Honourable High Court further passed an order and the appellant was directed to furnish bank guarantee for the disputed differential amount of duty for future clearance. He argued that in view of the direction of the Honourable High Court, the appellants had furnished the bank guarantee totalling Rs. 42,62,175/- out of the four bank guarantees have been encashed fo...
Ram Nath Mandal Vs. Union of India
Court: Delhi
Decided on: Jul-15-1994
Reported in: 1994CriLJ322; 1994(2)Crimes1166; 55(1994)DLT312; 1994(30)DRJ720
Dalveer Bhandari, J.(1) This appeal is directed against the judgment dated 14th January, 1993 passed by the Additional Sessions Judge, Delhi in Sessions case No. 69/90.(2) Before the Court of Sessions, there were two accused Ram Nath Mandal and Satya Narain Sharma. The accused Satya Narain Sharma was acquitted and accused Ram Nath Mandal was convicted under Section 363 Indian Penal Code and was sentenced to three years of R.I. and fine of Rs.500.00 in default of payment of fine he was directed to undergo further imprisonment of two months. The accused was further convicted under Section 376 and was given seven years R.I. and fine of Rs.2,000.00 in default of payment, the accused was directed to undergo further imprisonment of six months. The Court directed that both the sentences of imprisonment shall run concurrently. This appeal has been preferred by Rain Nath Mandal against his conviction by the Court of Additional Sessions Judge.(3) The brief facts which are necessary to dispose of...
Collector of C. Ex. Vs. Bombay Tyres International Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-14-1994
Reported in: (1994)(73)ELT577TriDel
1. The Collector of Central Excise, Bombay-I has filed this appeal against Order issued on 9-12-1985 passed by the Collector of Central Excise (Appeals); Bombay. The facts briefly are that the respondents herein submitted the classification list on 18-7-1981 classifying tyres for trailers of agricultural tractors under Item 16 I(3)(i) claiming exemption under Notification No. 27/81. They stated that the tyres were meant for fitment to the combined harvester manufactured by M/s. Vicon Ltd., Bangalore. The combine harvester was hauled by agricultural tractor and used only in the fields. The claim was made on the understanding that these are trailers for tractors. The jurisdictional Assistant Collector of Central Excise Bombay Division E-II made enquiries and found that the combined harvester machines manufactured by M/s. Vicon Ltd. was not a trailer falling under Tariff Item 34 of Central Excise Tariff but were classified under Item 68 Central Excise Tariff. The Assistant Collector, the...
K.K. Leather Mart Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-14-1994
Reported in: (1994)(74)ELT596TriDel
1. This is an appeal against the order dated 31-1-1991 passed by the Additional Collector of Central Excise, Kanpur. On a visit to the appellant's factory the officers found that they were engaged in the manufacture of footwear falling under sub-heading 6404.11 of the Central Excise Tariff Act, 1985. On the ground that the appellants have not complied with the central excise formalities and that they had neither obtained central excise licence, nor filed any declaration under Rule 174A of Central Excise Rules, 1944, the officers seized 4414 pairs of footwear valued at Rs. 4,99,680/-. Further scrutiny of the appellants' record revealed that the appellants had started their manufacturing activities since 1-3-1989 and prior to that a firm in the name of K.K. Exports Agra owned by Smt. Shama Kumari daughter-in-law of Shri Banshi Lal, prop, of the firm was engaged in the manufacture of footwears in the same premises since 1983 K.K. Exports was dissolved on 28-2-1989, but 12 invoices of K.K...
Savitri Devi Vs. Municipal Corporation of Delhi
Court: Delhi
Decided on: Jul-14-1994
Reported in: 55(1994)DLT391
Anil Dev Singh, J. (1) Rule D.B.- The Writ Petition is preferred on the basis of an exemption certificate dated 23/10/1988 and contending that the notice dated 13/01/1993 proposing to enhance the rateable value from Rs.34,480.00 to Rs. 6 lakhs is illegal and without jurisdiction in view of the exemptioncertificate. After receiving the notice, the petitioner wrote a letter dated 30/04/1994 informing the respondent that they have not made any alteration or deviation or addition or modification and have not made any fresh construction, after 23.10.88.(2) When the matter came up before this Court on 18/03/1994, it was conceded by Counsel for the respondents that it was wrongly stated in the counter affidavit of the Mcd that additional construction were carried out in the building in question. The learned Judges pointed out that they were unable to appreciate as to how the affidavit was filed without verification of the correctfacts. They however, directed the Mcd to look into the matter an...
S.K. Bai Vs. Municipal Corporation of Delhi and ors.
Court: Delhi
Decided on: Jul-14-1994
Reported in: 55(1994)DLT257
Mahinder Narain, J.(1) Counsel for the petitioner relies upon : (1991)IILLJ570SC (Union of India v.K.V. Jankiraman),wherein F.R.17 has beenconsidered, and it has been stated that when an employee is completely exonerated in criminal/disciplinary proceedings, and is not visited with penalty,even of censure indicating thereby that he was not blame worthy in the least, he should not be deprived of any benefits including the salary of the promotional post.(2) According to the counter-affidavit filed by the Municipal Corporation, the petitioner was completely exonerated. She has not been visited with any penalty.She has been appointed as a nursing sister with the retrospective effect from31.5.1990 by order dated 4.2.1994.(3) In this view of the matter, the Municipal Corporation is not right in saying that the petitioner is not entitled to the benefits of the salary of the promotional post of nursing sister. The petitioner is entitled to receive this amount.This amount be paid to the petitio...
Banswara Syntex Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-13-1994
Reported in: (1994)(73)ELT365TriDel
1. This is a stay application for waiver of duty amount of Rs. 21,723.56 on the yarn manufactured by the applicants herein.2. On hearing Shri Jitendra Singh, ld. Counsel for the applicants and Shri R.K. Kapoor, ld. S.D.R. for the Collector, we feel that the appeal lies in a short compass and may have to be remanded and in this view of the matter, we grant stay and with the consent of the parties take up the appeal for disposal.3. Briefly, the facts are that the appellants, herein, manufacture yarn with blended variety of yarn. The department drew a sample of the product in 1988 and it was tested by the Chemical Examiner. It was found that cotton predominated in the blend. Therefore, the Department classified the goods under sub-heading 5204.29 CETA, 1985 as against the claim by the assessee for classification under sub-heading 5204.21 on the ground that polyester was more than 40% in the blend. The appellants had, subsequently, asked for retest of the sample being dissatisfied with th...
Collector of Customs Vs. N. Seetha Nachiar Nagarajan
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-13-1994
Reported in: (1994)(74)ELT300TriDel
1. This appeal has been filed by the Collector of Customs, Madras against the order dated 10-12-1984 passed by the Collector of Customs (Appeals), Madras. It relates to the valuation of one used Mercedes Benz imported by the respondent which was assessed duly by the Custom House after giving the required depreciation and trade discount as admissible. Against the Assistant Collector of Customs, Custom House, Madras order dated 19-7-1983 fixing assessable value of the car at Rs. 61,238/-, the respondent preferred an appeal before the Collector of Customs (Appeals). The Collector (Appeals) gave relief to the respondents only on one aspect namely regarding depreciation allowance.This allowance was raised by the Collector (Appeals) from 46% to 48%.It is against this order of the Collector (Appeals) that the present appeal by Collector of Customs, Madras has been filed. Shri A.K.Singhal, the learned Departmental Representative reiterated the grounds of the appeal and the respondents have re...
Collr. of C. Ex. Vs. Devindra Metal Industries (P)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-13-1994
Reported in: (1994)(73)ELT708TriDel
1. The facts of the case are that the appellants factory was visited by Central Excise Officers on 31-3-1984 when it was found that fully manufactured/loose hinges valued at Rs. 92,529.30 lying unaccounted for over and above the recorded balance. The goods were seized on the ground that they were misusing the exemption and clearing the excisable goods without payment of central excise duty, without proper accountal and without observing central excise formalities. Since the respondent has crossed the exemption limit of Rs. 30 lakhs in 1983-84, the Department's case was that they were required to obtain a central excise licence and pay central excise duty on their production after crossing the exemption limit. The Deputy Collector ordered confiscation of the goods valued at Rs. 92,529.30. He however gave an option to redeem the same on payment of fine of Rs. 10,000/-. He also imposed a penalty of Rs. 5,000/-. He dropped the demand of duty and observed that duty at the appropriate rate ...
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