Delhi Court November 1995 Judgments
Home Cases Delhi 1995 Page 3 of about 163 results (0.026 seconds)Court on Its Own Motion Vs. H.C. Aggarwal and anr.
Court: Delhi
Reported in: 1996IAD(Delhi)726; 64(1996)DLT594
Mahinder Narain, J. (1) The contemners were proceeded against for having committed contempt of Court on the basis of reference received from Shri D. S. Bawa, Additional Rent Controller, Delhi. The reference is detailed running into 8 pages.(2) We do not think any useful purpose would be served by reproducing the whole of it.(3) Telegraphic communications were addressed to the learned Additional Rent Controller. In the telegrams, allegations of impropriety were made, and on one occasion,, a suggestion of 'financial settlement.'(4) These communications led to filing of a reference under Contempt of Courts Act.(5) The contemners before us are two. They are father and son. H.C. Aggarwal is the father, and, is stated in Court to be of 77 years of age, and his son Rajesh Mittal. Both were involved in a proceeding before Shri D. S. Bawa, Additional Rent Controller, Delhi. The son was acting as attorney for his father. The matter before Shri D. S. Bawa, Additional Rent Controller, Delhi, was f...
Tag this Judgment!Collector of C. Ex. Vs. Atma Plastics Pvt. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1996)(82)ELT159TriDel
1. This is an appeal filed by the Revenue against the order dated 30-7-1992 passed by the Collector Central Excise (Appeals), Chandigarh.The appellants vide their letter, dated 10-11-1989 had informed the department that they had in stock 20 MT PVC Resin SR 10 which was to be used by them as input in their final product and they had sought permission for availing Modvat credit under Rule 57-H. They had also pointed out that they were not in possession of GP-1 No. 2337 in respect of 10 MT PVC Resin on which Rs. 79,800/- had been paid as central excise duty and that in respect of remaining 10 MT of PVC Resin they had not received GP-1 from the supplier and that they would produce GP-1 in respect of the balance quantity at the later date. The Modvat credit in respect of 10 MT of PVC Resin SR-10 was disallowed by the Assistant Collector. However, by the impugned order the Collector (Appeals) revised the findings of the Assistant Collector and held that the respondents were eligible for th...
Tag this Judgment!Kishan Chand and Co. Oil Indus. Vs. Collr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1996)(82)ELT210TriDel
1. This appeal is directed against the Order No. 8/CE/89, dated 21-12-1989 whereby Collector has confirmed duty demand of Rs. 69,716.75 on the ground that 6,747 tins of V.P. were not accounted in the record and were clandestinely removed. He also imposed penalty of Rs. 20,000/- on the appellants.2. Arguing for the appellants, the Ld. Advocate submits that officers of Central Excise initiated certain enquiries against the appellant on the basis of an assessment order passed by the Asstt. Collector of Income Tax, Ludhiana, in 1987. A Show Cause Notice was issued to the appellants requiring them to explain why duty amounting to Rs. 14,71,097/- be not recovered from the appellant under Rule 9(2) of Central Excise Rules read with Section 11A of the Act. Penal action was also proposed. The basis of Show Cause Notice was that the appellants had pledged more stock of oil and vanaspati with the bank than what was shown in their raw-material register and RG-1 and that quantity shown as pledged ...
Tag this Judgment!Continental Device (i) Ltd. Vs. Collector of Central Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1996)(83)ELT120TriDel
1. The issue for decision in this appeal is whether the goods described as "graphite jigs" fall within the exclusion clause in the Explanation to Rule 57A of the Central Excise Rules. The authorities below found they were in the nature of equipment or apparatus and had disallowed the modvat credit on the duty paid by them.3. Shri G. Shiv Dass, advocate explained in detail the function of the graphite jigs. He showed their application by means of photographs and cilso produced the samples of them. The graphite jigs are used in pairs. Each of these is rectagular in shape with holes for help, to fasten them. It has a number of rows of holes of narrow diameter. The function of this jig is to fuse the leads to the capsule containing silicon chip in order to make a diode. Each of the leads is inserted through a hole in one of the plates, with the capsule being held in place between two plates. Subsequently electricity is passed through heating element attached to either side of the plates. ...
Tag this Judgment!Hindalco Industries Limited Vs. Collector of C. Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1996)(86)ELT571TriDel
1. The brief facts of the case are that the appellants herein are engaged in the manufacture of Aluminium and products thereof falling under Chapter 76 of the First Schedule to the Central Excise Tariff Act, 1985. During the course of manufacture of these products, aluminium dross, pot dug out material and furnace dug out material arise. The appellants were also availing of Modvat credit on the inputs of alumina and products thereof under Rule 57A of the Central Excise Rules, 1944. Classification lists claiming nil duty exemption on these three items in terms of Notification No. 19/88, dated 1-3-1988 as amended, were filed by the appellants. The said notification stipulated that goods falling under Chapter 26 of the Schedule may be cleared at nil rate of duty provided that no credit of duty paid on the inputs used in the manufacture of the said goods has been taken under Rule 56A or 57A. Since the department was of the view that the appellants did not fulfil this condition as they had...
Tag this Judgment!Madan Lal Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1996)(84)ELT546TriDel
1. These appeals arising out of the order dated 1-5-1991 passed by the Collector of Customs (Appeals), New Delhi were heard together. They are therefore being disposed of by this common order.2. Briefly stated the facts of the case are that acting on prior information officers of Customs, Barmer intercepted Truck No. RJC 3479 near Barmer when it was coming from Jaisindher on 19-5-1987. On search of the detained truck 10 pieces of silver weighing 7.354 kg valued at Rs. 36,870 of 99% purity were seized under Section 110 of the Customs Act, 1962 from a cavity in the body of the truck. The seized silver was packed in a cloth nedi on which in blue colour the word Muhabbat was found embossed in Urdu. The cloth nedi was also embossed with English words "8888 superfine finish coarse 43 metre". On 20-5-1987 statements of Kanaram, driver of the truck, was recorded under Section 107 of the Customs Act, 1962 in which he, inter alia, stated that the seized silver belonged to one Shri Madan Lal and...
Tag this Judgment!New Sarkar Biri Factory Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1996)(82)ELT249TriDel
1. This appeal is against the order of the Additional Collector of Central Excise. By his order, the Additional Collector has demanded duty on biris manufactured by the appellant, confiscated and imposed penalty on the appellant under the Central Excise Rules, 1944.2. We have heard Shri Gopal Prasad, Advocate for the appellants and Shri P. Das.3. The Additional Collector had found that the appellant contravened the provisions of Rule 51 of the Central Excise Rules by not putting serial numbers on the gunny bags in which bundles containing retail packets of biris were packed for removal. It is the Advocate's contention that there are special provisions governing manufacture of tobacco in Rules 93 and 94. Further, he says, Rule 51 requires the serial number to be marked on every package when the goods are "made ready for removal from the factory". According to him this stage had not been reached. As explained by the Advocate, the biris, after being packed, are subsequently made into lar...
Tag this Judgment!Badri and Others Vs. the State
Court: Delhi
Reported in: 1996CriLJ1928
J.B. Goel, J. 1. Appellants Badri, Khem Chand and Raju were tried for offence u/S. 302/34, IPC for the murder of one Kirpal at House No. D-236, Prashant Vihar, Delhi on 16-6-1988 and on being found guilty they have been convicted and sentenced to imprisonment for life and a fine of Rs. 100/- each and in default of payment of fine further RI for one month by an Additional Sessions Judge, Delhi vide his judgment and order dated 28-5-1991. 2. Briefly stated the prosecution case is that the deceased Kirpal and his wife Rama PW. 16 were working as labourers for the construction of houses Nos. D-250 and D-236, Prashant Vihar, Delhi. The deceased was also working as Chowkidar at these Houses. They were staying at House No. D-250. Om Shankar, PW. 8 who was the cousin brother of Rama (she being daughter of his maternal uncle) was working as labourer on construction of House No. D-63, Prashant Vihar, Delhi and was living at House No. D-236. Om Shankar, after doing his work left the site at about...
Tag this Judgment!Chandraswamy Vs. Central Bureau of Investigation
Court: Delhi
Reported in: 1996IAD(Delhi)1; 1996(36)DRJ137
A.K. Srivastava, J.(1) CRL.M.NO.4352/95 This petition has been moved under Section 482 of the Code of Criminal Procedure on behalf of the Central Bureau of Investigation for recalling order dated 4.9.1995 of this Court.(2) By the aforesaid order dated 4.9.95 Chandraswami was granted permission subject to certain conditions to go abroad for a period of six months w.e.f. 6.9.95. The need for such permission was as follows;(3) The Central Bureau of Investigation received a complaint from one Lakhubhai Pathak against Chandraswami and K.N. Aggarwal. Consequently a case was registered against them as Fir No. RC- 1(S)/88/S.I.U. (ix) under Section 120B Indian Penal Code read with Section 420 Indian Penal Code Chandraswami was arrested. He moved a petition for bail before the concerned Magistrate and was enlarged on bail subject to certain conductions. One of the conditions was that Chandraswami was not to leave the country except with a prior written permission of the Court and a prior intimat...
Tag this Judgment!Jaswinder Singh Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1996)(83)ELT175TriDel
1. The above appeals arise out of the order dated 21-2-1991 passed by the Collector of Customs, New Delhi by which he has confiscated inter alia 12 gold biscuits of foreign origin recovered on 9-9-1993 from Shri N.C. Jain, Indian currency recovered from him, confiscated Indian currency amounting to Rs. 87,000/- recovered from the residential premises of Shri Jaswinder Singh, the appellant herein, in addition to confiscation of Minolta Camera recovered from his residence and imposing a personal penalty of Rs. 50,000 /- under the relevant provisions of the Customs Act and Rs. 25,000/- under the Gold (Control) Act on the appellant herein and imposing penalties on Shri N.C. Jain also.2. We have heard Shri Sanjay Manchanda, learned counsel for the appellant and Shri D.S. Malik, learned DR for the Revenue.3. We find from the perusal of the impugned order that the case against the appellant is based upon the statement of Shri N.C. Jain who has stated in his statement recorded on 9-9-1983 tha...
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