Delhi Court May 1997 Judgments
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Collector of C. Ex. Vs. Milton Polyplas (India) Pvt. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-23-1997
Reported in: (1998)(98)ELT540TriDel
1. These are two appeals filed by the Revenue being aggrieved with the two separate orders-in-appeal passed by the Collector of Central Excise (Appeals), Bombay. In Appeal No. E/753/91-C, the order passed by the Collector of Central Excise (Appeals) is dated 4-12-1990. The Collector of Central Excise (Appeals) had held that the Tribunal in their Order No. 655/90-C while considering the excisability or otherwise of the rigid PU Foam manufactured by the same assessee M/s. Milton Polyplas (India) Pvt. Ltd. had held that the article was not excisable.Following the Tribunal's decision and taking note of the Supreme Court decision in the case of Bhor Industries, he held that PU Foam rigid in question was not excisable. In another appeal Bearing No. E/771/91-C, he had followed his earlier decision and held that PU foam generated in the manner as in those proceedings did not amount to manufacture.2. We have heard Shri M. Jayaraman, JDR, for the respondents, Revenue and Shri V.S. Sejpal, C.A. ...
Pratap Steel Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-23-1997
Reported in: (1997)(96)ELT574TriDel
1. Appearing for the appellants, Shri M.P. Devnath, learned Advocate submitted that the issue involved in this case is as regards Modvat credit on Refractories and Hot Tops. Whereas Modvat credit of Rs. 3,50,729.08 has been disallowed in respect of refractory material, an amount of Rs. 10,420.20 has been disallowed on the Hot Tops on the ground that the said goods are not inputs and Modvat credit on the same is not available. Shri M.P. Devnath, learned Advocate submitted that the issue is no more res Integra and relied upon a recent decision of the Tribunal in the case of M/s. Hindalco Industries Limited vide Order No. A/119/97-NB. He submitted that based upon Hindalco's earlier judgment reported in 1996 (88) E.L.T. 519 which in turn relied upon the Larger Bench decision in Union Carbide India Limited v. C.C.E., Calcutta-I [1996 (86) E.L.T. 613 (Tribunal)] had allowed the Modvat benefit in respect of refractory bricks. He submitted that the said order having been passed by a Double Me...
Collector of Customs Vs. Fuel Furnaces Manufacturers
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-23-1997
Reported in: (1997)LC672Tri(Delhi)
1. The respondents manufacture Electric Resistance Furnace. They had imported 10 Nos. of Silicon Carbide Crucibles and claimed these to be parts of electric resistance furnaces. They claimed classification under CTH 8417.80. The department assessed these under 6903.90. Their claim for exemption under Notification No. 155/86 was rejected at the original level but allowed by the Collector (Appeals) on the ground that the crucibles are parts of furnaces. The Revenue are in appeal against this order.2. It is the contention of the Revenue that the crucibles are not included in the parts of Heading 8514.90 as the foot note under Explanatory notes excludes goods which specifically include crucibles under such headings. The Revenue therefore, plead that the correct classification of these goods is under 6903.90 and by virtue thereof the impugned goods are not eligible to exemption under Notification No.155/86.4. In the first place, we note that whereas the goods were assessed under CTH 6903.9...
Hanuman Prasad Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-23-1997
Reported in: (1998)(99)ELT658TriDel
On 27-6-1990, based upon some information one Shri Sampat Kumar Singhal was intercepted by police and on his search 10 gold biscuits of foreign markings found concealed in the right side thigh in anklet were seized by the police. The said seized biscuits were handed over to Customs on 27-6-1990 and were found to be 24 carat purity totaling weight 1.165 kgs. and valued at Rs. 3,70,000/-. In his statement before the Customs, City Police Inspector, Shri Man Singh on 27-6-1990 disclosed that the interrogation of Shri Sampat Kumar Singhal had revealed that he was an employee of Shri Hanuman Prasad and that the seized gold biscuits were given to him by said Shri Hanuman Prasad for onward delivery to one Shri Dhan Raj Soni. Based upon the above disclosure, Customs Officers sent summons dated 27-6-1990 to the appellant, Shri Hanuman Prasad for causing appearance before the Customs Authorities on 28-6-1990. Appellants appeared on the said date and tendered a statement before the officers. In t...
Collector of Customs Vs. Mcdowell Co. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-23-1997
Reported in: (1997)(94)ELT215TriDel
1. The respondents imported one Agitation System comprising of Agitators. These were classified under CTH 8479.82. The respondents claimed benefit of exemption Notification No. 59/87, dated 1-3-1987 (as amended). This was rejected by the Assistant Collector, who however, allowed them the benefit of exemption under Notification No. 162/89.The Collector (Appeals) however accepted the claim of respondents for exemption under Notification No. 59/87 (as amended).4. From the order-in-appeal, it is seen that the respondents manufactured styrene Monomer (Hydrocarbon) which is partly sold and partly used as a raw material in the manufacture of polystyrene. After some preliminary processing styrene Monomer (in liquid form) which is a reactant, will be charged into the "Reactor" to get polymerised. The reactor is vacuunised to facilitate polymerisation. The Agitator system is composite machine comprising a drive, variable speed drive, hydraulic power pack, gear box, mixer shaft and impeller. Onc...
Collector of Customs Vs. Graphite Vicarb India Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-23-1997
Reported in: (1997)(93)ELT710TriDel
1. The respondents imported a consignment of Tubes in Graphilor. They claimed assessment as machinery parts under CTH 8419.90. The claim was rejected and the goods were assessed under Heading 6815.10. The Collector (Appeals) however, allowed the claim under 8419.90 holding that these are parts of Heat Exchanger.2. The learned DR arguing for the Revenue submits that HSN notes refer both to natural and artificial graphite and therefore, the goods would be correctly covered under Heading 68.15 as articles of stone or of other mineral substance (including articles of peat), not elsewhere specified or included.3. The learned Advocate pleads that these have been specifically designed and imported as parts of Heat Exchangers and he drew our attention to literature represented in the Court.5. It was conceded by the learned DR that the facts are similar to the facts discussed in the case of Collector of Customs v. Albright, Morarji & Pandit Ltd. as reported in 1988 (33) E.L.T. 488 (Tribuna...
Dharampal Satya Pal Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-23-1997
Reported in: (1997)(93)ELT713TriDel
1. Shri S.D. Gaur, ld. Consultant, appearing for the appellants submits that the Appellants are engaged in the manufacture of Pan Masala; that during the month of December 1991, the appellants increased the price of Pan Masala; that with the increase in price, the demand suddenly went down and there was accumulation in stock. He submits that because of this extraordinary phenomena, they had to put the stocks in the gallary, Staircase and other rooms outside the bonded store room, but within the factory premises. He submits that the appellants were showing the stock in the records namely Daily Machine Room Report, Ghan Register, Production Slip and Stock Card Record. He submits that the appellants were under the bonafide belief that if the stocks were lying outside the bonded Store Room, they were not required to enter the same everyday in the RG 1 Register. He submits that the appellants had no intention to evade payment of duty and, therefore, confiscation of the goods was not warran...
National Small Industries Corporation Ltd. Vs. Anil Kumar Marwaha and ...
Court: Delhi
Decided on: May-23-1997
Reported in: 1997IVAD(Delhi)796; 67(1997)DLT703
Lokeshwar Prasad, J.(1) The plaintiff, named above, has filed the present suit against the defendants for the recovery of Rs. 2,97,025 .00 as arrears of installments and for the possession of hired machines valued at Rs. 5,08,076.00 averring that the plaintiff is a Government Company within the meaning of the Companies Act, 1956, having its registered office at Okhia Industrial Area, Okhia, New Delhi and Shri B.L. Malhotra, General Manager and General Attorney of the plaintiff-Company is competent to sign and verify the plaint and to institute the present suit on behalf of the plaintiff-Company. 1.2. It is alleged that defendant No. 1 is the proprietor of M/s. Competent Offset Printers and defendant No. 2 stood as a guarantor vide Guarantee Bond dated 23.2.1990 for the due performance and payment of dues under the Hire Purchase Agreement dated 23.2.1990, executed by defendant No. 1. It is further stated that defendant No. 1 and plaintiff entered into a Hire Purchase Agreement dated 23....
Vxl Engineers Ltd. Vs. Department of Telecommunications
Court: Delhi
Decided on: May-23-1997
Reported in: 1997(42)DRJ363
ORDER: 27.1 The issue of an Advance Purchase Order shall constitute the intention the Purchaser to enter into the contract with the bidder. Purchase orders will be issued over the period of 2 years for the requirements of the Purchaser. 27.2 The bidder shall within 30 days of issue of the Advance Purchase Order, give his acceptance along with performance security in conformity with section Ix provided with the bid documents.' Respondents and 2 Filed their counter affidavit wherein it pleaded that The Dot has not violated any of the norms prescribed for the Government contracts. The evaluation of the lender and placement of Advance Purchase Orders (APOs)have been done as per the outlined procedure in the tendered documents. A decision has been taken after taking into consideration all relevant facts. No allegation of mala Fide has been levied by the petitioners against Tender Evaluation Committee (TEC) or the Department of Telecommunications. It is submitted that the limits for judicial...
Chet Singh Vs. Lt. Governor of Delhi
Court: Delhi
Decided on: May-23-1997
Reported in: 70(1997)DLT382
J.K. Mehra, J. (1) I have heard Counsel for the complainant, though the complainant is not a party.(2) I have heard the parties. The present petition has arisen out of a fresh complaint lodged by the complainant wife of the younger son of the petitioner. It is pointed out that even earlier in 1987, this lady had lodged a complaint with the Crime against Women Cell levelling allegations to make out offences under Sections 498A/506/406, Indian Penal Code but the Police as a result of the investigations found that no case is made out under Section 406 and a challan was filed under Sections 498A and 506 only. In the course of the proceedings, before the Court it is stated that some understanding was reached between the parties, as a consequence whereof the allegations against the petitioner were withdrawn by the complainant and she had resoled from her earlier statements, which resulted in acquittal of the petitioner by the Court on 20.3.1989. It is further stated at the Bar that the compl...
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