Delhi Court April 1997 Judgments

Satish Chandra Vs. Sanjay Katyal

Court: Delhi

Reported in: 1997IVAD(Delhi)108; 67(1997)DLT377

K.S. Gupta, J.(1) In this appeal filed by the plaintiff-appellant the challenge is to the order dated December 16,1996 of learned Single Judge whereby the appellant has been directed to lead evidence first on Issue No. 2. (2) It is admitted case of the parties that the appellant filed suit for specific performance of the alleged agreement, dated May 13, 1988, which was decreed exparte against the defendant-respondents by the judgment dated December 12,1991. is No. 9245/92 under Order Ix Rule 13, Civil Procedure Code was filed by the respondent on June 29,1992. for setting side the ex-parte judgment which application is being contested by the appellant. Following issues were framed m November, 1992 : 1. Whether the application for setting aside the order dated August 3, 1989 and the decree dated December 12, 1991 is within time 2. Whether the defendants were duly served 3. If Issue No. 2 is held in favor of the decree holder then whether there is sufficient cause for setting aside the e...

Century Nf Castings Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(96)ELT703TriDel

1. Appellant is a manufacturer inter alia of Aluminium Alloy Castings and products of aluminium. The input materials used by them in the manufacture of their final products included waste and scrap of insulated cable and which had been declared under Rule 57G of Central Excise Rules, 1944. They took Modvat credit of Rs. 1,77,794.00 for such material. This was objected to by the department on the ground that only part of the inputs goes into the final product. Show cause notice was issued to the appellant for disallowance of the credit taken by them and recovery thereof under Rule 57-1. The appellant replied to the notice contesting the allegation therein. The plea was not accepted by the Deputy Collector, Faridabad who passed her order dated 24-2-1995 confirming the demand. Their appeal against the said order before the Collector (Appeals), New Delhi being unsuccessful, the present appeal has been filed.2. Shri G.S. Agarwal, learned Counsel for the appellants submitted that the lower ...

National Polychem Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(113)ELT925TriDel

1. These are two appeals filed by the appellants against the common impugned order passed by the Collector (appeals), Delhi dated 21/23-11-1994 by which a penalty of Rs. 10,000/- was imposed on National Polychem and a direction was issued to the proper officer to raise necessary demands of duty on M/s. Tina Overseas Ltd. 2. M/s. Tina Overseas Ltd. is a 100% export oriented unit (EOU). On 31-5-1993 officers of Customs visited the premises of National Polychem and recovered six sets of moulds of foreign origin. Since no documentary proof of lawful imports could be produced by the officers of National Polychem they were seized under Section 110 of the Customs Act, 1962. In a statement recorded on that date Partner of National Polychem stated that the 6 moulds were received by them from M/s. Tina Overseas and since the samples were not upto the required standards and moulds were sent back to M/s. Tina Overseas.3. M/s. Tina Overseas by their letter dated 3-6-1993 stated that they were manu...

Kartar Singh and Sons (P) Ltd. Vs. Auto Tension Limited

Court: Delhi

Reported in: 1997VAD(Delhi)535; 68(1997)DLT811; 1997(43)DRJ191

K. Ramamoorthy, J.(1) The plaintiff has filed the suit for dissolution of the partnership and rendition of accounts of the firm M/s Punjab Manufacturing Corporation. The first defendant had two sons, namely, Balwant Singh Chandiram and Suresh Chandiram. The plaintiff Mr. Dhruv Chandiram, is the son of Balwant Singh Chandiram. The second defendant Suresh Chandiram is the son of first defendant. The 4th defendant is the widow of Balwant Singh Chandiram. The marriage between Balwant Singh Chandiram and Mrs. Neera Chandiram (4th defendant) was the dispute by defendants 1 to 3. On 07.06.1984 Mr. Balwant Singh Chandiram was expired. (2) It is the case of the plaintiff that he attained majority on 06.07.1995. Till that date the plaintiff was being paid a sum of Rs. 2000.00 by crossed cheque and a telephone was provided and rent of the premises where the plaintiff and the 4th defendant is living was being paid by the first defendant out of the profit of the partnership firm. (3) When in the ye...

Gammon Constanzo Jv Vs. National Highways Authority of India and ors.

Court: Delhi

Reported in: 1997IIIAD(Delhi)237; 67(1997)DLT18

C.M. Nayar, J.(1) By this writ petition, the petitioner has prayed for quashing of decision in the matter of issuance of letter of acceptance for contract No. I and the decision regarding non responsiveness of the bid of the petitioner taken in the meeting held on March 9,1996 and for issuance of writ of mandamus to direct respondents 1 and 2 to evaluate the bid submitted by the petitioner strictly in accordance with the criteria laid down in the 'Instructions to Bidders and Invitation to Bid'. (2) The facts as stated in the writ petition are that the petitioner is a joint venture company comprising of Gammon India Limited and M/s. F. Lli Costanzo S.P.A. Italy. Both the constituents of the joint venture are established Engineers and Contractors and have been engaged in the business of Civil Engineering Construction and similar projects. Respondent No. 1 is National Highways Authority of India (hereinafter referred to as 'NHAI'), a statutory authority constituted under the National High...

Ravinder Kumar Aggarwal Vs. Oriental Ins. Co. and Another

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

A.P. Chowdhri, President: 1. Ravinder Kumar Aggarwal and his father Lekh Ram, hereinafter referred to as complainants, purchased a new open bodied truck from Pearey Lal and Sons (E.P.) Ltd. on 11.2.91 for Rs. 3,38,635/- They got built a cabin for Rs. 65,000/-. The complainant had raised a term loan from Nainital Bank Limited and the truck was hypothecated in favour of the Bank. The truck met with an accident on 17.7.91 at Pratappur, District Meerut (U.P.) at 11.00 a.m. F.I.R. was lodged at the police station and the Insurance Company informed on 18.7.91. M/s. Naveen and Co. Surveyors carried out a preliminary survey and noted in their report that the truck had been extensively damaged. The complainants requested for treating the case as total loss which was not accepted and it was decided that repairs be carried out. The truck was towed to the workshop of Pearey Lal and Sons (E.P.) Limited on 30.7.91. Alongwith a detailed estimate, claim was submitted by the complainants. By his report...

Laulas Pvt. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(94)ELT201TriDel

1. In this appeal filed by M/s. Laulas Pvt. Ltd., Faridabad, the matter relates to the classification of the elastic rail clips and two way keys - the railway track material. The period involved is before the introduction of the new Central Excise Tariff on 1-3-1986. The appellants had claimed classification of both these products under the then Item No. 25(11) of the Central Excise Tariff while the Revenue classified the same under Item No. 68 of the old Central Excise Tariff.2. We have heard Shri M.A. Rangaswamy, advocate, with Ms. Radha Rangaswamy, advocate, for the appellants and Shri M. Jayaraman, JDR, for the Revenue.3. We find that the classification of elastic rail clips - a railway track material, has already been decided by the Larger Bench of this Tribunal in the case of Sikka Heat Treatment Centre v. Collector of Central Excise, New Delhi -1996 (81) E.L.T. 628 (Tribunal), where it had been held that the rail clips were classifiable under the then Item No. 25(8) of the erst...

Collector of C. Ex. Vs. Universal Cables Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(94)ELT185TriDel

1. By the captioned appeal the Ld. Commissioner of Central Excise has assailed the order of the Ld. Collector (Appeals). The Ld. Collector (Appeals) in his order had held that Rule 57E provides that the credit allowed should be varied by adjustment in RG 23 if the duty paid on any inputs in respect of which credit has been allowed under Rule 57A is varied, subsequently, due to any reason resulting in payment of refund to the manufacturer or importer, the Ld. Collector, therefore, set aside the impugned order dis-allowing the credit. He also set aside the order imposing the penalty.2. The facts of the case are that the respondents are engaged in the manufacture of insulated wires and cables. For insulating the wires and cables they used PVC compound. On examining the standard of PVC compound the appellants found that it was not in accordance with the specifications required for the purpose and, therefore, issued debit notes to the suppliers of PVC compound. The Department alleged that ...

Collector of C. Ex. Vs. Hindustan Metal Processing Works

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)LC685Tri(Delhi)

1. This Revenue Appeal is directed against Order-in-Appeal dated 11-3-1987 passed by the Collector of Central Excise, Bombay.1.2 The issue relates to classification of steel ammunition boxes of different varieties used by the Ministry of Defence for the purpose of packing of the ammunition. Collector (Appeals) held that chapter Heading 83.12 relates to containers intended for packing of goods for sale and since the impugned goods are meant only for storage of ammunition these are classifiable under C.T.A. Chapter 7308.90.2. Arguing for the Revenue the ld. DR submits that Collector (Appeals) erred in holding the chapter Heading 83.12 is for those containers of base metal which are intended for packing of goods for sale and since these products are used by the Defence Department for storing ammunition which are not meant for sale these are not dutiable under the heading. The chapter heading is further sub-divided as "containers ordinarily intended for packing of goods for sale", includi...

Hello Mineral Water Pvt. Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(98)ELT530TriDel

1. The appellants herein imported 3,700 Nos. of Reid plastic (polycarbonate) square empty bottles each of capacity of 6 gallons from Israel under a Bill of Entry dated 9-11-1993. The goods were assessed to duty and cleared on 16-11-1993. Clearance was claimed under para 22 of Chapter V of the EXIM Policy 1992-1997 which does not require an Import Licence provided such imports are not restricted either by the negative list of imports or by any other provisions of this policy or any other law for the time being in force. The Revenue went up in appeal to the Collector of Customs (Appeals) alleging that the goods imported were consumer goods as they could directly satisfy human need and, therefore, required a Licence for their import. The lower appellate authority set aside the order of the Assistant Collector and accepted the appeal of the Revenue and imposed a penalty of Rs. 1 lakh against the appellants under Section 112 of the Customs Act, 1962.Hence this appeal.2. I have heard Shri M...