Delhi Court November 1997 Judgments
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Municipal Corporation of Delhi Vs. D.C. Dua
Court: Delhi
Decided on: Nov-26-1997
Reported in: 70(1997)DLT744
M.S. Siddiqui, J.(1) In this writ petition, the challenge is to the order of the Additional District Judge dated 20th May, 1988, who, while accepting the appeal of the respondent,has, inter alia, fixed the ratable value of the property inquestion. (2) The learned Counsel for the petitioner has assailed the impugned order on the ground that the learned Additional District Judge has committed a grave error in fixing the rate of the land on the basis of the schedule rates prescribed by L & Do, and further by deducting Rs. 14,000.00 from the cost of construction on account of self as supervision charges. The Assessing Authority applied the rate of the land at Rs. 800.00 per sq. mtr. on the basis of rates notified by the DDA. The learned Additional District Judge, on appeal filed by the respondent applied the rate of Rs. 250.00 per sq. mtr. on the basis of schedule rates prescribed by L& DO. The view taken by the learned Additional District Judge runs counter to the view taken by the variou...
Vee Nissan Electronics Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-25-1997
Reported in: (1998)(99)ELT561TriDel
1. The appellant filed this appeal against the order-in-appeal dated 17-11-1987 passed by the Collector, Central Excise (Appeals), Bombay.2. In this case, the dispute is regarding the classification of RACK SERIES SYSTEM MODEL NO. PRO A-l & M-10 and M-10 MARK-II under appropriate item number of the First Schedule to the Central Excises and Salt Act, 1944 as it stood prior to 28-2-1986. The respondent classified the abovementioned goods under T.I. 33F of the First Schedule to the CESA, 1944. The contention of the appellant is that the goods are classifiable under T.I. 68 of the CESA, 1944.3. Learned Counsel appearing on behalf of the appellant submits that the appellant is a small scale unit engaged in the manufacture of Rack Series System mentioned above. He submits that M/s. Bush India Ltd. made import of various components from abroad on payment of appropriate customs duty. The appellant thereafter, assembled the various components to make Rack Series System mentioned above. The...
Bajaj Plastics Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-25-1997
Reported in: (1998)(98)ELT188TriDel
1. Two issue are involved in the present case. (1) Whether sacks made out of HDPE woven fabrics covered by kraft paper with LDPE as binding material is classifiable under Heading 48 as claimed by the assessees or under 59.09 as per Department. (2) Whether non-declaration of intermediate products in the classification list is to be considered as suppression of facts to invoke larger period.2. Shri T. Vishwanathan, learned Counsel appearing for the appellants submitted that issue with reference to the classification of sacks made out of HDPE woven fabrics is to be decided in accordance with the ruling given by the Madhya Pradesh High Court in the case of Raj Pack Well Ltd., reported in 1990 (50) E.L.T. 201 (M.P.). He submitted that in view of this the Tribunal has been consistently remanding the matter to decide the issue of classification of product and allowed the party to claim the benefit of the relevant notification. As regards limitation, he submitted that previous classification ...
Rathi Alloys and Steel Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-25-1997
Reported in: (1998)(99)ELT456TriDel
1. The appellants filed this appeal against the order-in-appeal dated 23-7-1993 passed by the Collector, Customs (Appeals), New Delhi. Vide impugned order, the Collector, Customs (Appeals) dismissed four appeals, however, the appellants have filed this appeal against the order-in-appeal passed by the Collector, Customs (Appeals) in Appeal No. 107/CE/JPR/93.2. In this case, the benefit of Notification No. 124/87-Cus., dated 1-3-1987 was denied to the refractory bricks imported by the appellants on the ground that the appellants have not proved that the refractory bricks are of special shape and size or quality provided under the Notification No. 124/87-Cus.3. Ld. Consultant appearing on behalf of the appellants submits that refractory bricks under import had actually been used as part of electric furnace in the factory premises.4. He submits that being part of the industrial furnace, the refractory bricks are of special size, shape and quality and are entitled for the benefit of Notifi...
Collr. of C. Ex. Vs. Imperial Water Proofing Inds.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-25-1997
Reported in: (2000)(119)ELT476TriDel
1. In the above appeal which arises against the order dated 30-8-1991 of the Collector of Central Excise (Appeals), Bombay, the following issues arise for determination: (1) Classification of rubber solution (solvent based) manufactured by the respondents and its eligibility to the benefit of Notification No. 175/86-C.E., dated 1-3-1986; (2) Availability of the benefit of Notification No. 250/86-C.E., dated 11-4-1986 to Rubber Solution (Water based) manufactured by the respondents herein - the classification of this product is not in dispute as the assessees have accepted the department's stand that this product falls for classification under sub-heading 4001.00 of the Schedule to the Central Excise Tariff Act, 1985.The lower Appellate authority has upheld classification of Product No.1 under sub-heading 3506.00 and has extended the benefit of Notification No. 175/86 and in respect of the second item, he has remanded the matter for verification of the claim of the assessees that no po...
Rahul Watches Pvt. Ltd. Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-25-1997
Reported in: (1998)(97)ELT266TriDel
1. Having challenged the order dated 28-8-1997 passed by the Commissioner of Customs, New Custom House, New Delhi, appellants have filed these applications seeking waiver of the requirement of pre-deposit of the amounts of penalty under Section 129E of the Customs Act, 1962.2. M/s. Rahul Watches Pvt. Ltd. said to be a SSI Unit has a unit for assembling digital watches as seen from the certificate dated 2-8-1988 at page 14. The officers of the Customs Department visited the premises of the factory where some of the Directors also reside on 1-7-1996 and found 1,627 watches bearing the name "Tressa Swiss" and 3,000 pieces of watch movements of foreign origin. These goods as well as 52 records/documents were seized under the belief that the goods had been clandestinely imported without payment of duty. Show cause notice was issued to the company, the Directors and the Power of Attorney Holder of the company alleging clandestine import of the goods and evasion of duty and proposing absolut...
Government of National Capital Territory of Delhi and Others Vs. Preet ...
Court: Delhi
Decided on: Nov-25-1997
Reported in: 1998CriLJ1781; ILR1997Delhi121
ORDER1. This is a revision petition under section 397/401 read with Section 482 of the Code of Criminal Procedure, 1908 (for short 'the Code'), preferred by the Govt. of National Capital Territory of Delhi against the order of the Metropolitans Magistrate, Shahdara, dated January 6, 1996 whereby the application of the Assistant Public Prosecutor under Section 321 the Code for withdrawal of the prosecution pending against the accused Ms. Sadhna Sharma was dismissed. The facts giving rise to this petition are as follows :- Ms. Sadhna Sharma applied for the post of Head Mistress with the Preet Public Secondary School. Along with her application she submitted a certificate dated February 2, 1984 purported to have been signed by Shri N. N. Bhardwaj, Manager, Sanjay Gandhi Smarak Children Academy, Village Ajitpur (Shahranpur) certifying that she has worked in the School as an Assistant Teacher from July 20, 1981 to January 31, 1984. This certificate, however, was on the letter head of Sanjay...
Baidya Nath Plastic Industries (P) Ltd. and ors. Vs. K.L. Anand, Incom ...
Court: Delhi
Decided on: Nov-25-1997
Reported in: 71(1998)DLT312; 1998(44)DRJ40; [1998]230ITR522(Delhi); 1998RLR75
1. This is a revision petition against the order of the learned Addl. Sessions Judge dt. 24th January, 1997 whereby the order of the learned Addl. Chief Metropolitan Magistrate dt. 28th July, 1995 was set aside. The facts giving rise to this petition are as follows : A criminal complaint No. 901 of 1987 for the alleged commission of the offences under s. 276E of the IT Act, 1961 (for short 'the Act'), was filed by Shri R. M. Prasad, ITO, Company Circle XXV, New Delhi, against the petitioners as per the following allegations : Petitioner No. 1 is a company registered under the Companies Act, 1956. Petitioners 2 to 4 were the Directors of the petitioner No. 1 during the period relevant to the asst. yr. 1984-85 and they were in charge of and responsible to the company for the conduct of its business at the time when the offence is said to have been committed. During the course of the assessment proceedings for the period relevant to the asst. yr. 1984-85 the complainant found that the co...
Conopco Inc. Vs. Banwari Lal
Court: Delhi
Decided on: Nov-25-1997
Reported in: 1997VIAD(Delhi)658; 71(1998)DLT221; 1997(43)DRJ674
Mohammad Shamim, J.(1) The petitioner through the present petition have taken exception to an order dated September 21, 1994 passed by the Deputy Registrar of Trade Marks whereby he accepted the application No. 433275 in Class 3 for the purposes of registration of the trade mark `PONAS' and dismissed the objections filed by the petitioner vide opposition No. Dl 7110. (2) Brief facts which gave rise to the present petition are as under: M/s Cosmic Chemicals (India) c/o M/s Atul Trading Co., 248, Second Floor, Timber Bazar, Teliwara Sadar Bazar, Delhi (hereinafter referred to as the respondent for the sake of brevity) moved an application which was numbered as 433275 on February 1, 1985 for registration of trade mark `PONAS' in Class 3 in respect of cosmetic goods being sold by them. The said application was advertised in the Trade Marks Journal No. 996 dated December 1, 1990 on page 987. The petitioner opposed the said application by filing opposition NO. Dl 7110 on March 5, 1991 under ...
indu Prasad Vs. Kumud Lata
Court: Delhi
Decided on: Nov-25-1997
Reported in: 1997VIAD(Delhi)850; 1997(43)DRJ784
D.K. Jain, J. (1) This order will dispose of two applications filed by the defendant under order 9 Rule 13 read with Section 151 Civil Procedure Code (IA No.8627/95) and Section 5 of the Limitation Act, 1963 (IA No.8628/95) for setting aside the ex-parte decree passed against her on 6 April 1995 and for condensation of delay in filing the first application. (2) The plaintiff filed a suit for possession of flat No.RU-196, Visakha Enclave , Delhi and for mesne profits against the defendant, her daughter in -law, with a further prayer for mandatory injunction directing the defendant to handover the documents of title relating to the property. The defendant resisted the suit, claiming that the said flat was acquired by her out of her Stri-Dhan and other savings. Pleadings in the suit were completed on 10th February 1992: the issues were framed on 20 December 1992 and the dates of trial were fixed on 12 April 1993 for plaintiff's evidence on 18 and 19 January 1995 and for defendant's eviden...
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