Delhi Court November 1996 Judgments
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Rajasthan Spinning and Weaving Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-05-1996
Reported in: (1997)(91)ELT213TriDel
1. By the captioned appeal the appellants have assailed the order of the Commissioner (Appeals). The Commissioner (Appeals) in his order had held that the appellant's contention is that carded or combed cotton and cotton viscose fibre remains cotton and cannot be called intermediate product contrary to the facts on record. The appellant has taken wrongly credit on viscose fibres used in the manufacture of cotton viscose blended yarn, looking to the fact and circumstances of the case, it is felt that no penalty shall be imposed on the assessee under Rule 173Q.2. The facts of the case are that the appellants are engaged in the manufacture of cotton viscose blended yarn where cotton predominates.Their product is classifiable under Chapter Heading 5203 of the Central Excise Tariff. Heading 5203 reads "5203. Cotton yarn including sewing thread, not containing synthetic staple fibres". The appellants were purchasing cotton and viscose stable fibres from the market. Since the duty was being ...
Dewan and Sone Investment Pvt. Ltd. Vs. New Delhi Municipal Committee
Court: Delhi
Decided on: Nov-05-1996
Reported in: 1996VAD(Delhi)429; 66(1997)DLT278
Mohd. Shamim, J.(1) These three writ petitions bearing Nos. 573, 574 and 575 of 1976 are being taken up together for the purposes of disposal as the parties in the three writ petitions are the same, and the common questions of law and facts which are Bkely to arise while disposing them of, are also the same Reliefs sought are also identical in all the three writ petitions. Facts in brief which led to the presentation of the three petitions are being enumerated below in order to facilitate the disposal. (2) The petitioner are a private limited company. They are the owner and landlord of the premises bearing No. G.39, Connaught Circus, New Delhi (hereinafter referred to as the disputed property for the sake of convenience). The ground floor portion of the said premises is in occupation of State Bank of India as a tenant. The petitioner have cleared the, house tax for the year 1972-73. The petitioner were served with a notice dated November 1, 1975 under Section 67 of the Punjab Municipal...
Ashok Enterprises Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-04-1996
Reported in: (1997)(92)ELT77TriDel
1. The appellants in these appeals are absent in spite of notice of hearing. We have heard Shri A.K. Agarwal, SDR appearing for the respondent and perused the papers.2. These two appeals are filed by M/s. Ashoka Enterprises and M/s.PUROFIL respectively challenging Order No. 049/CEX/88, dated 29-2-1988 passed by the Collector of Central Excise, Pune. By the impugned order the Collector of Central Excise directed that the clearance values of both the appellants' concerns shall be clubbed together for allowing the small scale exemption, if applicable. He also confirmed the demand of Rs. 1,81,989.74 issued on the concerns under Rule 9(2) of the Central Excise Rules, 1944 and imposed penalty of Rs. 25,000/-.3. A firm under the name "Ashok Enterprises" was brought into existence prior to 1981 with Mishrimal S. Waghresa (M.S. Waghresa), Hirachand M.Solanki (H.M. Solanki), Ashok M. Solanki (A.M. Solanki) and Dilip M.Solanki (D.M. Solanki) as partners for manufacture and sale of all types of f...
Atma Steels Limited Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-04-1996
Reported in: (1996)(88)ELT712TriDel
1. Shri Rajesh Chibber, ld. Advocate appearing for the applicants submits that the dispute in the instant case is about the classification of the inputs. He submits that Government of India allowed deemed Modvat credit on sheets less than 5 mm in thickness. The ld. Counsel submits that the applicants claimed deemed Modvat credit at a rate of Rs. 500/- per MT for hot rolled strips, skelp and coils. He submits that the department alleged that deemed Modvat credit at a rate of Rs. 500/- per MT was not admissible on strips, skelp and coils and that only deemed Modvat credit at rate of Rs. 365/- was admissible on the products. The ld. Counsel also submits that the second condition was that the goods fall under sub-heading 72.12. He submits that coils are classifiable under sub-heading 72.12. He submits that invoices show that majority of the product used by them is in the form of coil and therefore even if deemed Modvat credit is denied to the appellants on strips, skelp and sheets and the...
Nissan Electronics P. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-04-1996
Reported in: (1997)(91)ELT201TriDel
1. These are two appeals filed by M/s. Nissan Electronics Pvt. Ltd. being aggrieved with the common order-in-appeal, dated 30-10-1986 passed by the Collector of Central Excise (Appeals), Bombay.2. The matter relates to the interpretation of Notification No.160/77-C.E., dated 18-6-1977, as amended by Notification No.224/83-C.E., dated 18-8-1983 which provided concessional rate of central excise duty to the following goods: "Tape recorders (including cassette recorders and tape decks), tape players (including cassette players) and combination sets of any of the aforesaid articles and transistor sets." Which were classifiable under Item No. 33A and Item No. 37AA of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the Tariff')- The goods manufactured by the appellants had been described by the Collector of Central Excise (Appeals) in his order as under : "(1) 4 band transistor radio with cassette record player, turn table and speaker Model No. MTS 6...
Collector of C. Ex. Vs. Mahaveer Steel Rolling Mills
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-04-1996
Reported in: (1997)(92)ELT620TriDel
1. In this appeal filed by the Revenue, the matter relates to the interpretation of exemption Notification No. 208/83-CE (as amended).The respondents M/s Mahaveer Steel Rolling Mills were purchasing used and unserviceable leafspring blades from the Andhra Pradesh State Road Transport Corporation These leafspring blades had lived their life as unspecified parts of the motor vehicles and were purchased by the respondents for manufacturing M.S. rods which were classifiable under sub-item 9(2)(i) of Item No. 25 as was in existence before the introduction of the new Central Excise Tariff from 28-2-1986. Without filing any declaration and without obtaining any central excise licence, they were removing their final products without payment of central excise duty on the understanding that their final products enjoyed full exemption from duty under Notification No. 208/83-C.E., aforesaid. The Department issued a show cause notice on 17-7-1985 alleging that they have manufactured steel rods fal...
Collector of Central Excise Vs. White Way Products
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-04-1996
Reported in: (1997)(90)ELT352TriDel
1. Respondent is absent in spite of notice of hearing. We have heard Shri D.S. Negi, SDR, for the appellant-Collector and perused the papers.2. Respondent was engaged in the manufacture of Patent and Proprietary Medicines falling under erstwhile Tariff Item 14E and enjoyed the benefit of Notification No. 83/83, dated 1-3-1983 during the year 1983-84. The notification provided exemption for first clearance upto Rs. 7.5 lakhs. Alleging that clearance for the year exceeded Rs. 7.5 lakhs by Rs. 1,43,410.06, notice was issued to the Respondent to pay duty on the excess amount and objecting to the discount claimed as deduction from the assessable value. Notice was resisted contending that the Respondent was also entitled to the benefit of Notification No. 161/66-CE. which laid down that assessable value was to be determined at the Drug Price Control Order wholesale price less discount of 10% stated to be increased to 15% subsequently. According to the respondent, if the assessable value is ...
Titan Watches Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-04-1996
Reported in: (1997)(89)ELT775TriDel
1. After hearing both sides, we allow the application for condonation of delay in respect of supplementary appeals and take up the appeals for consideration.2. All these appeals involving common question of facts and law were heard together and are being disposed of through this common order.3. The appellants manufacture inter alia quartz analog watches. For this purpose they imported several consignments of what were claimed to be watch movements. These goods were assessed to duty under Tariff Item 9110.11. However, a demand notice was issued to them on the ground that step motors are classifiable under Chapter 8501 and therefore, exemption to these step motors was not available to the appellants under Notification No. 43/85, dated 28-2-1985 as amended. The demand was confirmed by the lower authorities. Collector (Appeals) upheld the order. Hence this appeal.4. Arguing for the appellants, ld. Advocate submits that the department has erred in holding against them that for the purpose ...
Goyal Gases Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Delhi
Decided on: Nov-04-1996
Reported in: [1997]226ITR864(Delhi)
1. In the return of income filed by the assessed in respect of the assessment year 1989-90 it, inter alia, claimed depreciation amounting to Rs. 37,69,273 in respect of 15 computers acquired by it on March 15, 1989, stated to be mainly used in the course of carrying on its business. These computers were said to have been purchased by the assessed from Pertech Computers Ltd. (for short 'PCL') for an aggregate sum of Rs. 50,26,200. Subsequently, under an agreement dated March 18, 1989, these computers were said to have been leased out by the assessed to Altos India Ltd. (for short 'Altos') for a period of three years against a security deposit of Rs. 25,13,100. The claim of the assessed of depreciation was disallowed by the Assessing Officer. The disallowance was upheld in appeal by the Commissioner of Income-tax (Appeals) as also by the Income-tax Appellate Tribunal. The application of the petitioner filed before the Income-tax Appellate Tribunal under section 256(1) of the Income-tax A...
Needle Roller Bearing Co. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-01-1996
Reported in: (1997)LC350Tri(Delhi)
1. This appeal is directed against Order-in-Appeal No. 1560/89-BCH, dated 19-9-1989 of Collector of Customs (Appeal).2. The appellants imported Surface finish or Roughness Testing Equipment used in Ball Bearing Industry. They imported also along with it Surgraphic Recorder. Surgraphic Recorder it is claimed is part and parcel of the Surtronic 3P equipment and without this Recorder, any manufacturer of Bearings cannot manufacture bearings of any kind requiring high precision and high tolerance. The Customs Authorities while granting exemption under Notification 26/88, dated 1-3-1988 to main instrument, denied it to Surgraphic Recorder on the ground that it is optional and there is no evidence that it was supplied compulsorily.Collector (Appeals) upheld this order. The appellants have now come up before Tribunal against this order.3. Arguing for the appellants, ld. Advocate submits that letters from the agent of the manufacturer make it clear that Surtronic 3P equipment comprises variou...
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