Delhi Court May 1997 Judgments
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State of India Ltd. Vs. Union of India
Court: Delhi
Decided on: May-12-1997
Reported in: 1997(42)DRJ355; 1997(96)ELT248(Del)
Y.K. Sabharwal, J.1. The short question in this petition is about the validity of the order made by the Customs, Excise & Gold (Control) Appellate Tribunal on 30th September, 1996 while deciding the application of the petitioner seeking waiver of the pre-deposit of excise duty till the disposal of petitioner's appeal before the Tribunal. Brief facts are these : 2. The Assistant Collector of Central Excise by the order of adjudication held that the washing machines manufactured by the petitioner should be classified under sub-heading 8451.00 of the Central Excise Tariff and accordingly dropped the demand based on classification under sub-heading 8450.00. Against the order of adjudication the Assistant Collector of Central Excise preferred a review appeal which was allowed by Commissioner of Central Excise (Appeals) on 23rd May, 1996. The order of adjudication was set aside by the Collector (Appeals) and it was held that the goods are classifiable under Heading 8450 and not under Heading...
Chandra Swami @ Nemi Chand JaIn Vs. Directorate of Enforcement
Court: Delhi
Decided on: May-12-1997
Reported in: 70(1997)DLT622
J.K. Mehra, J. (1) I have heard the parties. (2) In this case following raids by Income Tax Authorities on the premises of the petitioner last year the Enforcement Directorate move in to investigate some alleged violations of Foreign Exchange Regulation Act which came to light through the records seized by the Income Tax Department. The investigations have been in progress since November, 1996 with a view to locate the violations of Foreign Exchange Regulation Act. The present arrest came following release on bail of the petitioner after his arrest and investigations including custodial interrogation carried out by the Cbi for the alleged violations of the provisions of Foreign Contributions Regulation Act. In this case Counsel for the Directorate for Enforcement had opposed the bail application on the plea that they have still to carry out the further investigations and the accused being an influential person if released on bail may interfere in or obstruct the investigations. For tha...
Raj Rani Jhamb Vs. Delhi Development Authority
Court: Delhi
Decided on: May-12-1997
Reported in: 1997IVAD(Delhi)173; 67(1997)DLT337; 1997(42)DRJ258
Vijender Jain, J. (1) This petition can be disposed of at this stage. (2) ADMIT.(3) PETITIONER'S husband, Mr.B K Jhamb, applied for a plot in the Rohini Mig scheme on 23.3.198depositing Rs.5,000/= with the respondent-Delhi Development Authority (in short 'DDA'). Petitioner's husband was a Government servant. He died on 16.5.1986. The petitioner, wife of late Mr.B K Jhamb, addressed an application dated 18.7.1986 to the Dda requesting, interalia, that since her husband expired, her name be substituted in his place. On 22.1.1987, respondent-DDA transferred the name of the petitioner in place of her deceased husband. The petitioner also informed the Dda vide her letter dated 25.2.1988, which is 'Annexure P-8' to the petition with the request that she has shifted her residence from Netaji Nagar, New Delhi to Kalkaji Extension, New Delhi requesting respondent to note the change of address and further correspondence may be sent at that address. In the year 1987, Dda issued a public notice on...
Sansui Electronics Pvt. Ltd. Vs. Collector of C. Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-09-1997
Reported in: (1997)(95)ELT392TriDel
1. In this appeal filed by M/s. Sansui Electronics Pvt. Ltd., the matter relates to the interpretation of para-4 proviso (a) under Notification No. 175/86-C.E., dated 1-3-1986 (as amended), under Notification No. 175/86-C.E., dated 1-3-1986, the exemption contained in that Notification was applicable only to a undertaking registered with the Director of Industries in any State or the Development Commissioner (Small Scale Industries) as a small scale industry under the provisions of the Industries (Development and Regulation) Act, 1951 (65 of 1951). It is an admitted position that the appellants were not an undertaking registered with the Director of Industries or the Development Commissioner. It was further provided in para 4 of the said Notification No. 175/86-C.E. that the registration with the Director of Industries or the Development Commissioner was not necessary where the value of clearances from a factory during the preceding financial year did not exceed Rs. seven and a half l...
Jindal Aluminium Ltd. Vs. Collector of Cus.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-09-1997
Reported in: (1997)(93)ELT734TriDel
1. This appeal is directed against the order passed by the Collector (Appeals), confirming the order passed by the Assistant Collector rejecting the refund claim submitted by the appellant. Appellant is absent in spite of notice of hearing, but has sent a request for decision of the appeal on merits. We have heard Smt. Ruchira Pant, SDR and perused the papers.2. The dispute arises in relation to the import by the appellant of a consignment spares for spectrophotometer namely, populated PCBs, Cables and Photo-tubes. The Custom House treated the goods as falling under Chapter sub-heading 8473.30 and imposed duty accordingly. Appellant paid the duty and got release of the goods but subsequently filed refund claim stating that the goods fall under Chapter Heading 9033.00 with incidence of lower duty. Assistant Collector over-ruled the contention and rejected the refund claim and this rejection has been sustained by the Collector (Appeals). Hence, the present appeal.3. It is made clear at ...
Mysore Acetate and Chemicals Co. Vs. Collr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-09-1997
Reported in: (1997)(93)ELT721TriDel
1. Appellant is absent in spite of notice of hearing but has sent a request for decision of the appeal on merits. We have heard Shri K.Srivastava, SDR and perused the papers.2. Appellant engaged in the manufacture of goods falling under Chapter 39 of the Central Excise Tariff was paying duty on the prices declared and approved. It appears that they were paying turnover tax to the State Govt. at the rate of 1.5% and the turnover tax was not being collected from buyers and the burden was being borne by the appellant.Subsequently appellant filed refund claim in respect of the period from April, 1988 to August, 1988 stating that since they bore the burden of turnover tax without passing on the same to the buyer, the tax element should be treated as part of wholesale price and the turnover tax element would be entitled to deduction and, therefore, the appellant will be entitled to proportionate refund.3. Assistant Collector rejected the refund claim on the ground that under Section 18(3) o...
Alfa-laval (India) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-09-1997
Reported in: (1999)(114)ELT486TriDel
1. This appeal is directed against the Order-in-Original No. 80/CEX/88, dated 22-3-1988 passed by the Collector of Central Excise, Pune, confirming the demand to the extent of Rs. 44,05,000.00 and imposing penalty of Rs. 25 lakhs on the appellant.2. Appellant is engaged in the supply and execution of turn-key projects in the area of process equipments, vegetable oil refinery plants, equipment Cooling systems, Food Processing Plants, Beverage Processing Plants, Water Chilling Plants, Dairy Machinery and equipment, Oil Separators, Refrigeration Plants and the like. The projects involve supply of component parts of such Plants and Equipments as also erection and commissioning of such Plants. Contracts are entered into on the basis of tenders and negotiations and consolidated price is fixed for supply of manufactured items, bought out (imported items) items and erection and commissioning services.Subsequent to the contracts, appellant furnishes break-up of consideration for (a) items manu...
Alfa Laval (India) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-09-1997
Reported in: (1998)(99)ELT649TriDel
1. Order No. 171/CEX/1988, dated 10-6-1988 of the Collector of Central Excise, Pune is under challenge in this appeal.2. Appellant is engaged in the supply and execution of Turnkey-Projects in the area of Process Equipments, Vegetable Oil Refinery Plants, Equipment Cooling Systems, Food Process Plants, Beverage Processing Plants, Water Chilling Plants, Dairy Machinery and equipment, Oil Separators, Refrigeration Plants and the like. The projects involve supply of component parts of such Plants and Equipment as also erection and commissioning of such Plants. Contracts are entered into on the basis of tenders and negotiations and consolidated price is fixed for supply of manufactured items, Bought-out (imported) items and erection and commissioning services. Subsequent to the contracts, appellant furnishes break-up of consideration for (a) items manufactured by appellant, (b) duty paid bought-out items and (c) erection and commissioning for the purpose or invoicing and payments. Price l...
Kamal Singh Vs. the State
Court: Delhi
Decided on: May-09-1997
Reported in: 1997IVAD(Delhi)245; 1997CriLJ3607; 67(1997)DLT592
Arun Kumar, J. 1. This is an appeal against the judgment of learned Addl. Sessions Judge, Delhi convicting the appellant Kamal Singh of an offence punishable under section 302 IPC and sentencing him to undergo life imprisonment and also to pay fine of rupees one thousand. The appellant was also convicted along with three other accused under Section 323 read with Section 34 IPC and for his conviction under Section 323 IPC he was further sentenced to pay a fine of rupees five thousand and in default of payment of fine he was required to undergo simple imprisonment for six months. The other three accused were also tried for offence punishable under Section 302/34 IPC but were acquitted. 2. Briefly the facts are that Khushi Ram RW-16, father of the deceased went to Police Station Mehrauli, New Delhi on 31st August, 1985 and lodged a report at 8.40 p.m. vide DD No. 19-A (Ex. PW-1/A) to the effect that Kamal Singh, Sukhbir Singh, Tej Singh and Ranjit Singh had given beating to him as well as...
Bhuvaneshwar Vs. National Capital Territory of Delhi
Court: Delhi
Decided on: May-09-1997
Reported in: 1997VAD(Delhi)169; 68(1997)DLT299
Mohd. Sharnim, J. (1) Heard the learned Counsel for the Petitioner. (2) This petition is directed against an order dated August 23, 1996 passed by Mrs. Renu Bhatnagar, Metropolitan Magistrate, whereby she rejected the surety furnished by the petitioner. (3) Learned Counsel for the petitioner contends that the father of the petitioner Shri Rishwal Jagat @ Chamru came all the way from Village Ankapur, Po Bodan, District Larkar, (Orissa) to stand as surety for his son. Thus the learned lower Court should not have rejected the surety bond of the petitioner on the ground that he had no control since the petitioner happened to be the father of the accused. (4) I agree with the learned Counsel for the petitioner. Admittedly, the surety namely Shri Rishwal Jagat is the father of the petitioner. Thus he has got all the necessary control over the accused and he would be thus a better surety than a stranger inasmuch as a father can have a better control over his son. (5) Learned Pp does not oppos...
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