Delhi Court October 1995 Judgments

Calicut Rubber Company Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(81)ELT320TriDel

1. These appeals arise from common order-in-original No. 85/87 dated 30-6-1987, passed by the Collector of Central Excise, Cochin. By this order, the Learned Collector has confirmed the demand of Rs. 51,81,048.50 under Rule 9(2) of Central Excise Rules, 1944 read with the proviso of Section 11A(1) of the Central Excises and Salt Act, 1944. He has imposed penalty under Rules 173Q, 9(2), 210 and 226 of the Central Excise Rules in the following manner : Besides the above order, the Learned Collector has also confiscated land, building, machinery used in connection with the manufacture, storage of the tread rubber under Rule 173Q of the Central Excise Rules. However, he has granted redemption of seized goods on payment of fine of Rs. 25,000/-.2.(i) The facts of the case leading to the adjudication proceedings are that on 10-8-1985, the Superintendent of Central Excise, Calicut and party proceeded to appellant's company and found 261 kgs. tread rubber unaccounted as per registers. The said...

A.N. Pandey Vs. Mahanagar Telephone Nigam Ltd.

Court: Delhi

Reported in: 1995IVAD(Delhi)915; 61(1996)DLT51; 1995(35)DRJ408

R.C. Lahoti, J. (1) The petitioner is a subscriber of Telephone No.6864267 installed at the residence of the petitioner at X-2, Green Park, New Delhi. In the month of November, 1993, the petitioner received two bills respectively for Rs.5,40,529.00 and Rs.10,12,053.00 which were exorbitant according to the petitioner. He raised a protest whereupon he was supplied with detailed bills. It was revealed that the bills included charges for certain calls having been made to Hong Kong during night time. The telephone connection was disconnected for failure of the petitioner to pay the bils. On 2nd May, 1994, the present petition has been filed seeking withdrawl/cancellation/quashing of the demand raised by the above said two bills, directing an enquiry to be held by Cbi in respect of calls made and restoration of the telephone connection. (2) In response to the notice issued to the respondent-MTNL it has been stated that the bills are correct; that there is no tempering with the telephone of ...

Collector of Customs and C. Ex. Vs. Anderson Marine Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)LC593Tri(Delhi)

1. The Revenue is aggrieved with the Order-in-original dated 7-1-1991 passed by the Collector of Customs, Panaji, Goa. By this order, the ld.Collector has ordered for dropping the adjudication proceedings and has further directed that the importers shall produce the authorisation from the Ministry of Defence/Coast Guard before the clearance of imported goods namely two main and 23 ancillary unprotected FRP moulds for the construction of FRP vessels for the Indian Coast Guard totally valued at Rs. 69,76,318/- against the Govt. of India Contract No.FM/O641/1BS/Contract/90 dated 9-1-1990, for the purpose of availing the benefit of the exemption Notification No. 291/84, dated 28-12-1984. He has further directed that the importer shall also give an undertaking that the goods will be appropriated for the construction of Coast Guard Vessels only and shall not be utilised for any other purpose. He has finally ordered that the importers shall also surrender the moulds to the Coast Guard after ...

Hayat Marketing Pvt. Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(83)ELT130TriDel

1. The appellants seek out of turn hearing of the above appeal which arises out of the order dated 7-4-1994 passed by the Collector of Customs, confiscating export goods valued at over Rs. 24 lakhs with option to redeem on payment of a fine of Rs. 10 lakhs and imposing a penalty of Rs. 5 lakhs, on the ground that the goods viz. pulses, are of perishable nature and have already deteriorated in quality and value.2. On hearing learned SDR who fairly leaves the matter for decision by the Bench, and perusing the miscellaneous application and further noting the plea of financial hardship and payment of Rs. 1 lakh as ordered by the Hon'ble Delhi High Court vide order dated 17-5-1995 (modifying the Tribunal's stay order dated 17-4-1995 directing predeposit of Rs. 2 lakhs) and having regard to the nature of the goods involved, we are satisfied that this is a fit case for granting early hearing and accordingly list the appeal for hearing on 5-12-1995, as already announced in open court....

N.S. Bihan Vs. Padmabhaya

Court: Delhi

Reported in: 1996RLR56

Mahinder Narain, J. (1) This contempt petition has been filed by petitioner in whose favor an order was passed by this Court on 22.4 94, giving the direction to the respondents that a separate enquiry be held with respect to the alleged default of the petitioner.(2) In terms of the aforesaid order, the enquiry proceedings were separated, but the enquiry was not concluded within one month of the communication of the order passed by this Court. (3) In view of the aforesaid order, the petitioner wrote a letter on 6.1094 to the Secretary, Ministry of Home Affairs, that owing to the delay in conclusion of the enquiry, he shall have to move the Court for contempt of court. Upon receipt of the notice/ letter, an application for extension of time was filed by the respondents. This application was also filed much beyond the period of one month after the receipt of the order of the Court on 16 May, 1994. One month there from expired on 16 June. 1994. The application for extension of time was fil...

Reckitt and Coleman of India Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(82)ELT407TriDel

1. This appeal is directed against the order dated 31-3-1993 passed by Collector (Appeals), Bangalore holding 'Enzyme Tablets" as classifiable under Tariff Heading 3402.90 of the Schedule to Central Excise Tariff Act, 1985.2. The appellants had contended before the Collector (Appeals) that the encapsulation of the powder form of the material into tablets without adding any new material and putting them in strips for easy marketability does not amount to manufacture and that no new goods arise. However, the ld. Collector has negatived this contention and has distinguished the judgments cited before him. The ld. Collector has held that enzyme powder received by the appellants for the purpose of encapsulation and coverting into tablets and then puttng them into strips for sale amounts to manufacture and that they are goods. In this regard, the ld. Collector has relied on the ruling of the Hon'ble Supreme Court rendered in the case of Collector of Central Excise v.East End Paper Industrie...

Nadiad Silicates and Chemicals Vs. Collector of Central Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(80)ELT891TriDel

1. These are two appeals, one filed by M/s. Nadiad Silicates & Chemicals (hereinafter referred to as 'NSC'), and the other filed by the Revenue, both against the same Order-in-appeal dated 20-8-1983 of the Collector of Central Excise (Appeals), Bombay. As both the appeals emanate from the same impugned order, they were heard together and are being disposed of by this common order.2. NSC were engaged in the manufacture of sodium silicate classifiable under Item No. 14BB of the erstwhile First Schedule to the Central Excises and Salt Act, 1944 (the old tariff). It was noticed that the price charged from their customers, M/s. National Industries Co., Bombay (hereinafter referred to as 'NIC') was much lower than the price charged from other customers. For the period April, 1979 to April, 1982, four show cause notices were issued to them demanding Central Excise duty of Rs. 1,63,185.68. The larger period of limitation was invoked for certain periods, alleging suppression. NSC pleaded d...

Gulab Singh Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(81)ELT425TriDel

1. This is an appeal against the order dated 18-6-1992 passed by the Collector of Customs (Appeals) New Delhi.2. Briefly stated the facts of the case are that on 23-5-1991, 700 gms of silver and Rs. 34,500 Indian Currency were seized from a residential premises in village Satto, Jaisalmer. According to the Panchnama prepared at the time of seizure the premises belonged to Shri Gulab Singh and Shri Swaroop Singh who were not present on the spot. After the seizure, Shri Janak Singh who was working at Mount Abu claimed vide his letter dated 30-5-1991 that the seized silver and the Indian currency belonged to him. The Department issued a show cause notice to Shri Gulab Singh and Shri Swaroop Singh. In reply to the show cause notice Shri R.L. Soni, Advocate submitted that the seized silver did not belong to the noticees. He stated that the seized silver and the currency belonged to Shri Janak Singh who was working at Mount Abu at the time when the seizure was made. However, by order dated ...

Adarsh Engg. Works Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)LC130Tri(Delhi)

1. This appeal is directed against order No. 1244/ CE/CHD/91 dated 29-7-1991 of Collector (Appeals), Chandigarh. The Collector (Appeals) has upheld the order of the Asst. Collector through which goods found unaccounted were confiscated but allowed to be redeemed on payment of redemption fine of Rs. 10,000/- he also imposed penalty of Rs. 2500/-.2. None was present on behalf of the appellants when the matter was called. The appellants, through their letter dated 6-10-1995 have requested decision on merit and have submitted that they cannot afford expenses on the Lawyer's fee, and on travelling and therefore requested decision on merits.3. The Ld. D.R. submits that in this case the goods worth of Rs. 1,49,400/- were unaccounted and therefore they are correctly liable to confiscation and the appellants liable for penalty.4. The appellants state that the unit was a very small scale unit and certain relaxation in the matter of accounting had been given vide Chandigarh Collector letter No. ...

S.C. Mehta Vs. Director of Enforcement

Court: Appellate Tribunal for foreign Exchange New Delhi

1. Appeal No. 273/95 has been filed against the Adjudication Order No. 119/ADJ/95/AD(BS)dated 26-6-1995 whereunder a penalty of Rs. 25,000 has been imposed on the appellant for contravention of section 9(1)(a) of the Foreign Exchange Regulation Act, 1973 ('the Act'). The impugned order in this case had been made in pursuance of the Show-Cause Notice (SCN) No. T-4/232/DZ/94 dated 29-7-1994. It is alleged in the SCN that one R.C. Natarajan, an Indian resident in U.S.S.R., made payments of Rs. 2 lakhs through D.D. No. 255075 dated 24-10-1991 issued by New Bank of India, Defence Colony, Delhi, in favour of Kapil Mehta, the minor son of the appellant, from out of the funds in the NRE account of R.C. Nataraj an. It is further alleged that in lieu of the said payment of Rs. 2 lakhs by R.C. Nataraj an the appellant made payment of Rs. 2,24,000 to or for the credit of R.C. Natarajan, a non-resident Indian, thereby contravening the provisions of section 9(1)(a). It is also alleged that one Sumee...