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Delhi Court October 1995 Judgments

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Oct 10 1995 (TRI)

Hydrokrimp A.C. Pvt. Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)LC293Tri(Delhi)

1. These appeals arise from common order-in-original passed by Additional Collector of Customs, Calcutta. By this order, he has ordered for confiscation of goods for having declared C&F Value DN 28,645.10 and ascertained value 462984.59 under Section lll(m) of the Customs Act, 1962. He has further ordered for debiting for full CIF value of the licence bearing No. P/S/1980889/CXX/131N/88, dated 20-9-1989, as ascertained in the order. He has held that if the licence does not fully cover the goods then the left over goods shall stands confiscated under Section lll(d) of the Customs Act. However, he has granted option to the importer to redeem the goods on payment of a fine of Rs. 3 lakhs. He has imposed penalty on the company of Rs. 20,000/- and Rs. 10,000/- on the Director of Company. Duty has been ordered to be paid on the ascertained value of Rs. 42984.59 and the differential duty of Rs. 389438.40, if the importer chooses to clear the goods on payment of redemption fine.Aggrieved ...

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Oct 10 1995 (TRI)

Varsha Industries Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(82)ELT225TriDel

1. This is an appeal against order dated 13-1-1984 passed by the Collector of Customs, Bombay. Briefly stated the facts of the case are that the importers filed a Bill of Entry for the clearance of 680 bags which was declared to contain 17 M.T. Acrylic Moulding Powder of CIF value of US $ 18360.00. The goods were covered by Invoice No.QY-E130848 dated 29th August 1983 of M/s. Kasei Shoji Co. Ltd. Tokyo, Japan. The clearance of the goods was sought under OGL Appendix 10 Item No. 1 of 1983-84 Import Policy. Since the detailed description of the goods i.e. brandgrade, shade, manufacturer's name, date of manufacture etc. was not declared by the importers nor were the Indent, Acceptance, Correspondence, Sale Note etc. were filed the Special Investigation Branch of the Custom House subjected the goods to detailed examination in the presence of the concerned Custom House Agent. Physical examination of the consignment showed the marking and description of the goods as under : Since informatio...

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Oct 10 1995 (HC)

Anz Grindlays Bank Vs. Nhpc Ltd. and ors.

Court: Delhi

Reported in: 60(1995)DLT610

S.D. Pandit, J.(1) This suit is filed by Anz Grindlays Bank against three defendants. It is the case of the plaintiff that on or about 2nd of April, 1992 plaintiff purchased from defendants 2 & 3 9% NHCP 1987 (B-Series) Bonds worth Rs. 2,58,95,000 .00 for a consideration of Rs. 2,20,10,750.00 . The said bonds are issued by defendant No. 1. (2) It is the claim of the plaintiff that when they had purchased the said bonds they had also purchased Along with the said bonds the interest warrants to be issued by defendant No. I against the said bonds in favor of defendants 2 & 3. It is their claim that they were to get the interest warrants not only as on the date of transaction between the parties but also the interest warrants for the future. It is the further claim of the plaintiff that defendants 2 & 3 are not handing over the said interest warrants to them and they were not abiding by the terms of the contract between the parties. thereforee, plaintiff has filed the present suit to get a...

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Oct 10 1995 (HC)

Gwaliar Cement Co. Vs. Padam Aggarwal

Court: Delhi

Reported in: 1996RLR40

Mahinder Narain, J. (1) The appellant contends that there is a breach of the order of the Court (J.K. Mehra, J.) which restrained the deft in Suit No. 725/94 from 'leaving the country without permission of this Court' till the next date of hearing. It is asserted that the deft. left the country without obtaining the permission of the Court. This assertion is supported by subsequent orders.(2) A civil contempt petition was filed. It has been asserted by the petitioner that the contempt petition was made for initiation of contempt proceedings against the respondents. (3) It has been held in 1981 (2) Delhi 993, that civil contempt in certain circumstances has a two-fold character, (i) reparatory between the parties to the action, and (ii) 'criminal nature' between the court and the contemner. Here the petitioner has not prayed for any reparation against the original deft/respdt for non-compliance with the order of the Court. Nor does the petition contain any pleas regarding any alleged co...

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Oct 10 1995 (HC)

Borosil Glass Works Ltd. Vs. O.P. Batra and anr.

Court: Delhi

Reported in: 61(1996)DLT414

K. Ramamoorthy, J.(1) On 23.2.95 the plaint in the suit was presented praying for the following reliefs :- '(A)For permanent injunction restraining the defendant themselves, their servants, their dealers, stockists, agents, shopkeepers and all other persons on their behalf from using the trade mark Borosil in respect of Mixer-cum-grinder, Juicer, Food Processor and Washing Machine and other allied and cognate goods and thereby passing off and enabling others to pass off their goods as the goods of the plaintiff. (b) For permanent injunction restraining the defendants themselves, their servants, dealers, stockists, agents, shopkeepers and all other persons on their behalf from using of the trading style Borosil Appliances in respect of their business by manufacturing Mixer-cum-grinder, Juicer, Food Processor and washing machine or any other cognate and allied goods by passing their trading style as that of the plaintiff's trade mark and corporate name or by using of any other trade mark...

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Oct 10 1995 (HC)

Delhi Fire Service Karamchari Sangh (Regd.) Vs. Municipal Corporation ...

Court: Delhi

Reported in: 60(1995)DLT482

Mohd. Shamim, J. (1) One of the eternal conflicts which this life is made of is in between an employer and an employee with regard to the service conditions of the latter. The former wants to have as much work as possible in lieu of the remuneration paid to the latter by way of wages. The worker on the other hand wants as many facilities as possible for the services rendered by him. This conflict has been, since the genesis of the world and it will continue till the end of the world since it is innate in the nature of the man. The function of the Court in this tug of war is that of an umpire. It has been assigned this role to strike a balance and to do justice in between the parties. While shouldering this responsibility this Court Is not oblivious of the fact that to judge the others correctly is as difficult as to come out of one's skin.(2) The present petition is a manifestation of the said conflict since the petitioners through the present petition seek a direction to be Issued to ...

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Oct 10 1995 (HC)

Jagga Singh Vs. Union of India and anr.

Court: Delhi

Reported in: 61(1996)DLT24

Usha Mehra, J.(1) This writ petition raises a very short point as to whether Army authorities could dismiss the petitioner summarily after having initiated disciplinary proceedings against him under Sections 63 & 64-A of the India Army Act. (in short the 'Act') i.e. after leaving taken formal cognizance of the offence by recording summary of evidence. In under to answer this question the admitted facts are that the petitioner then Major was officiating as Officer Commanding from 6th August, 1983 to 6th September, 1983 in place of permanent incumbent having gone on annual leave. On 2nd September, 1983 a theft of 14,000.00 look place. This amount was the undisbursed pay of unit personnel held with the Battery Havaldar Major. Theft was alleged to have been committed by Gunner Udai Singh Along with Ex. Gunner Gian Singh Kubawat. On 5th September, 1983, Gunner Udai Singh after being tortured with third degree method confessed to have committed the theft and produced the cash hidden by him. ...

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Oct 09 1995 (TRI)

Collector of Central Excise Vs. Jaipur PolyspIn Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(85)ELT299TriDel

1. In all these appeals, common question of law and facts are involved, hence, they are all taken up together for disposal as per law. The question that arises for consideration in these appeals is as to whether the process of doubling of yarn, from single yarn to double yarn would amount to manufacture and, if so, whether the assessees are required to pay the duty as per demands raised by the Department in these appeals.2. In few of the Revenue appeals, the Assistant Collector had agreed with the contention of the assessees that such doubling of yarn does not amount to manufacture and had dropped the proceedings, and in few of them, the Assistant Collector had confirmed the duty, on appeal Collector (Appeals) had dropped the demands. The Department had preferred review application before the Collector (Appeals), which on consideration was rejected, confirming the Assistant Collector's view holding that such doubling of yarn does not amount to manufacture and confirmed the Assistant C...

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Oct 09 1995 (TRI)

Air Reduction Co. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(83)ELT392TriDel

1. In this stay application, the applicant is seeking waiver of pre-deposit of duty amount of Rs. 1,85,076.59 and penalty of Rs. 50,000/- and also there is a prayer of remand of this matter. By the impugned order, the Id. Collector has dismissed the appeal as non-maintainable for non-compliance of requirement of Section 35F and he has directed them to pay duty as confirmed in order-in-original. Ld.Advocate submits that they had filed a modification application four months earlier to passing of the impugned order alongwith the Annexure showing the financial condition of the appellant company. It is his submission that their modification application should have been considered and disposed of before the dismissal of the appeal for non-deposit of the amount. Even otherwise he submits that Id. Collector should have given them a show cause notice before dismissing the appeal. In support of his plea, he relied on the judgment of the Karnataka High Court as reported in 1995 (75) E.L.T. 470 a...

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Oct 09 1995 (TRI)

National Dyers Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(85)ELT83TriDel

1. The appellants are aggrieved with the Order-in-Original No. 53/86, dated 26-11-1986, passed by the Additional Collector of Central Excise, New Delhi, confirming the duty demand of Rs. 1,79,292.64 on the processed cotton fabrics already removed without payment of duty under Rule 9(2) of Central Excise Rules, 1944. He has also imposed penalty of Rs. 5,000/ under Rule 173Q of Central Excise Rules, 1944. He has held that processed (dyed and bleached) cotton fabrics in which hydro-extraction machine working with the aid of power was used for extraction of water are liable for duty under Tariff Item 19(i)(b) of the erstwhile Tariff. He has also held that the assessee was required to have taken out Central Excise licence for the manufacturing process and that they were required to have filed classification list, assess and clear the same on payment of duty under proper gate pass. He has found the appellants having committed contravention of various rules of the Central Excise, as alleged ...

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