Delhi Court July 1996 Judgments
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Lohia Sheet Products Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-08-1996
Reported in: (1996)(87)ELT259TriDel
1. The short point for consideration here is whether "Crucibles" are inputs in terms of Rule 57A or not.2. Shri G.L. Sawhney, the Learned Consultant for the appellants claimed that the input was duly declared under Rule 57G. Citing the judgment of the Tribunal reported in 1994 (72) E.L.T. 114, he maintained that the crucibles were consumed in the manufacture of the final goods and were thus consumables not capable of being classified under Heading equipment/apparatus. He also placed reliance on the judgment in the case of Halol Leather Cloth Manufacturing Company Limited - 1994 (74) E.L.T. 322 (Tribunal) where release papers were held to be consumables and thus capable of being covered under the ambit of Rule 57A. The Learned Consultant also submitted that the show cause notice was barred by limitation. He stated that the declaration was filed on 2-3-1994 and the show cause notice was dated 12-10-1994.3. Shri Ram Sharan, the Learned JDR maintained that the crucibles were a piece of ap...
Collector of C. Ex. Vs. Shri Ram Vinyl and Chemical
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-08-1996
Reported in: (2000)(117)ELT609TriDel
1. This is a suo moto revision taken up by the Government of India which stand transferred to the Tribunal on its constitution. The dispute has arisen on the price list submitted in respect of "Calcium Carbide" produced by the appellant in the course of manufacture of Acetylene Gas which in turn was used in the manufacture of PVC Resin.The price list itself was filed under protest at the direction of the Department which required the respondent to file the price list. The respondent filed the price list subject to the contention already raised that Calcium Carbide produced by the respondent had no marketability and, therefore, not excisable goods. At the relevant time, the dispute between the parties regarding the earlier price list was also pending for decision. The Department decided the earlier issue against the respondent holding that Calcium Carbide produced by the respondent had marketability and, therefore, was goods of excisable nature. The respondent took up the matter in rev...
Viral Laminates Pvt. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-08-1996
Reported in: (1996)(86)ELT658TriDel
1. This appeal arises from the order of the Collector (Appeals) dated 9-12-1986. The issue for consideration is whether the goods imported by the assessee namely stainless steel sheet both sides mirror finished are classifiable under Heading 73.15(2) or whether they are classifiable under Heading 84.60 of the CTA, 1975. The original authority had classified them under Heading 73.15(2) on the observation that the composition, physical properties finish and the usage suggested that the impugned goods continued to remain as stainless steel plates. Before the Collector (Appeals), the order of the CEGAT bearing No. 149/79-B2 was cited in support of the plea that the goods merited classification under Heading 84. The Collector (Appeals) observed that the impugned goods were not moulds. He observed that cavity is an initial character of a mould. The impugned goods were flat he further held that the impugned goods could not be considered as identifiable parts of machinery. He, therefore, uphe...
Thapar Ispat Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-08-1996
Reported in: (1996)(86)ELT548TriDel
1. The assessee manufactured steel ingots and filed claim for Modvat credit on various inputs declared by them vide their declaration, dated 11/16-12-1992. During the scrutiny of their RT 12 returns for the month of October, 1993, the officers observed that credit had been taken on certain inputs described in the covering challan as DBF. Any mill roll spoil or DEF roll spoils any mill metal. Holding that this description did not occur in the declaration of inputs filed by them, a show cause notice was issued seeking reversal of the credit already taken on this ground and imposition of penalty on the assessee. In his order the Deputy Collector confirmed the demand and imposed a penalty of Rs. 20,000/- on the assessee. In the appeal proceedings the order was upheld in toto. The present appeals are against this order of the Collector, dated 25-9-1995.2. Shri R. Santhanam, advocate arguing for the appellants submitted the copy of the impugned declaration and claimed that the cited inputs ...
Ksonal and Co. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-08-1996
Reported in: (1996)(86)ELT552TriDel
1. This appeal arises from order-in-appeal dt. 3rd December, 1986 passed by the Collector (Appeals), Bombay. By the impugned order-in-original, the Assistant Collector had classified the S.S.Patta, Hot rolled and cold rolled under erstwhile Tariff Item No.25(12)(i) attracting duty at 450 PMT or 650 PMT on hot or cold rolled strips respectively while deciding the classification list dt. 3-9-1984 filed by the appellants. The appellants had contested that the item could be rightly classifiable under sub-item 8 of Tariff Item 25 and that the item does not satisfy the definition of strips appearing in Clause XVI of the classification. This plea was negatived by the Assistant Collector. Their appeal was rejected by the Collector (Appeals) who upheld the classification of the product under TI 25(12)(i) of the erstwhile Tariff.3. We notice that the issue has been agitated before the Tribunal in number of judgments and the case was taken up again by a third member bench as in the case of Colle...
Tuglakabad Jhuggi Jhompri Welfare Association Vs. Union of India and O ...
Court: Delhi
Decided on: Jul-08-1996
Reported in: AIR1996Delhi370; (1996)114PLR8
ORDER1. The present petition is filed by one Tuglakabad Jhuggi Jhompri Welfare Association for an appropriate writ, direction or order for restraining the respondents from demolishing about 2000 jhuggi jhompris which are allegedly threatened to be demolished by the respondents without first providing the dwellers alternate accommodation/plots.2. The petitioner Association has filed this petition in the representative capacity seeking issue of necessary relief not to demolish the jhuggi jhompris in existence in Tuglakabad Jhuggi Jhompri complex near Tuglakabad Railway Station. It is stated that the dwellers have been staying in the jhuggis for the last over 15 years. They allegedly have ration cards as well as are shown in the voters list and have participated and exercised the rights of franchise in the elections at different levels held in the years 1983, 1987, 1990 as well as in 1994 and the current elections held this year. The lands on which these unauthorised constructions have ta...
Sandvik Asia Ltd. Vs. Union of India
Court: Delhi
Decided on: Jul-08-1996
Reported in: 1996IIIAD(Delhi)631; 63(1996)DLT417; 1996(38)DRJ483
N.G. Nandi, J. (1) The record and proceedings of the arbitration case suggests the disputes arising between the petitioner and the respondent in respect of the contract contained in At No. SCA-1/107/91/409/29-8- 72/I/PAOB/1149 dated 30.9.74 were referred for adjudication to the agency of arbitration. It is also suggested that the number of arbitrators were appointed and they left for one reason or the other and finally Mr. C. Achuthan, Additional Legal Advisor to the Government of India, Ministry of Law & Justice (Department of Legal Affairs, Shastri Bhawan, New Delhi was appointed as the sole arbitrator by the Director General of Supplies & Disposals, Jeevan Tara Building, Sansad Marg, New Delhi vide letter No. Lit.II/A(154)/81/VI, dated 21.12.1990 under the terms and conditions agreed to by the parties with reference to the contract mentioned above and the differences between the parties relating to the said contract which were referred to the sole arbitrator. The reference was enter...
S.K. Tandon Vs. the Registrar of Co-operative Societies
Court: Delhi
Decided on: Jul-08-1996
Reported in: 69(1997)DLT632; 1996(38)DRJ235; 1996RLR449
Usha Mehra, J.(1) Petitioner felt aggrieved by the refusal of the Society to include his name in the draw of lots for allotment of flats scheduled to be held on 29th March,1992 or on any other date thereafter. He sought mandamus against respondents namely Delhi Government Officers' Co- operative Group Housing Society Ltd. (hereinafter called the Society, respondent No.3), Registrar, Cooperative Societies (hereinafter called the Registrar), Delhi Development Authority (in short 'DDA'). Facts relevant to the determination of this petition are that petitioner's father late Shri K.L.Tandon was enrolled as member of the Society at its inception in 1979. He thus became a founder member of the Society. Unfortunately, Mr.K.L.Tandon died on 11th February,1983. Dda by then had allotted land to the Society. Late Mr.K.L.Tandon had paid the full price of the land allotted to the Society for its members. Flats had not yet been constructed when Mr.K.L.Tandon died. However, since the price of the land...
Bharat Berg Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-05-1996
Reported in: (1996)(88)ELT172TriDel
1. The issue involved in this case is the eligibility of the invoice for the purpose of taking Modvat credit.2. Although only the stay application was listed for hearing, on perusal of the facts it appeared that the main appeal could be disposed of at this stage. Revenue having no objection, I proceed to do so.3. The appellants are manufacturing galvanized sheets using inputs C.R.Coils Vide Gate Pass No. 7827, dated 23-3-1993 the goods were transferred by M/s. Sipta Coated Steel Ltd., manufacturer, to their depot. The gate pass was endorsed by the Depot to M/s. M.B. Enterprises who in turn vide second endorsement transferred the entire material in original packing to the appellants. In addition, M.B. Enterprises issued invoice dated 16-5-1994 and also a certificate showing the particulars contained in the original G.P. 1. The goods were received in the factory on 4-5-1994 under separate challan and credit was taken on 9-7-1994. Assistant Collector denied the credit on the observation ...
Pfizer Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-05-1996
Reported in: (1997)(93)ELT412TriDel
1. This appeal is directed against the order of Collector of Central Excise, Chandigarh dated 21-2-1995 imposing a penalty on the appellants of Rs. 50,000/- 2. The short facts leading to the issue of this order are that the appellants were manufacturing a number of excisable products from certain common inputs. The rule prescribes a register to be maintained showing actual physical receipt of the inputs and their utilisation in specified final products in the form of RG 23A Part I register, where a number of inputs are required for making a number of final goods it became difficult for the assessee to maintain detailed records. The Trade Notice No. 43/86-C.E., dated 13-6-1986 issued by the Collectorate permitted the assessees to maintain combined accounts of the inputs. It was however required that the private records of the manufacturers should be able to reflect stock position at any time. It was further prescribed that in case where separate private accounts were being maintained, ...
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