Delhi Court July 1997 Judgments
Home Cases Delhi 1997 Page 19 of about 214 results (0.028 seconds)Kosan Metal Products Pvt. Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1997)(94)ELT696TriDel
1. In this appeal filed by M/s. Kosan Metal Products Pvt. Ltd., the issue for our consideration is the proper classification of the products described as stationary tanks by the appellants in their classification list No. 5/86-87. The appellants have sought classification of the stationary tanks under sub-heading No. 8609.00 which covered the following : "Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport".Chapter 86 of the Tariff covered "Railway or Tramway Locomotives, Rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds." The Department classified the said stationary tanks under sub-heading No. 8312.90. Heading No.8312 covered the following: Containers ordinarily intended for packaging of goods for sale, including collapsible tubes, casks, drums, cans, boxes, gas cy...
Tag this Judgment!Thacker Pulversing Co. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1997)(94)ELT359TriDel
1. The issue to be decided in the above appeal which arises out of the order of the Additional Collector of Customs and Central Excise, Rajkot is whether the product manufactured by the assessee by grinding and sieving of cast iron scrap arising out of machining and turning of iron and steel castings, is cast iron powder falling under TI 25(5) of the Schedule to the erstwhile Central Excise Tariff.2. The brief facts of the case are that the appellants are engaged in the manufacture of cast iron powder since 1973-74 in their Units situated in Udyog Nagar, Rajkot. They purchased cast iron scrap arising out of machining and turning of castings of iron and steel products known as "bhuko' from the open market which they then grind and sieve for further use in the manufacture of chemicals. Since the Department was of the view that the product manufactured by them is classifiable under TI 25(5) of the CET w.e.f. 1-8-1983, on account of the revision of TI 25 from that date, and the Department...
Tag this Judgment!Collector of Central Excise Vs. Madras Motors Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1997)(94)ELT526TriDel
1. In this appeal filed by the Revenue, the matter relates to the classification of the Iron & Steel forged items. The respondents M/s.Madras Motors Ltd. had sought classification of their products under Heading No. 72.08 of the Tariff as pieces roughly shaped by forging.This contention of the appellants (respondents before us) was rejected by the Collector of Central Excise (Appeals), Madras, who held that at the point of the clearances, the goods in question had assumed the essential character of complete machinery part. He held that the forged items in question were to be classified as relevant machine parts incomplete or unfinished in Rule 2(a) of the Rules for Interpretation of the Central Excise Tariff Act, 1985.2. The Revenue had sought classification of the goods in question under Heading No. 73.08 as other articles of iron or steel. The respondents are not represented. The notice for today's hearing had been issued to them on 9-6-1997. The notice had been received back un...
Tag this Judgment!Commissioner of C. Ex. Vs. Platinum Lab-ware Pvt. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2003)(162)ELT1044TriDel
2. The point to be considered in this case is whether the respondents are entitled to the concession of Notification No. 131/81, dated 22-6-81 as amended. The Assistant Collector has rejected the refund claim of the party on the ground that in some cases, the articles of Platinum were re-done and Customers had not supplied any old and used articles of platinum for making or re-conditioning. According to the Assistant Collector, the articles which are made to order out of assessee's materials are not entitled for exemption. In the appeal filed by the Assessees, the Collector (Appeals) observed that interpretation by the Assistant Collector is not sustainable in law as Notification No. 131/81, dated 22-6-81 (as amended) does not postulate any such conditions. The only condition of the Notification is that articles of any of the precious metals falling under Chapter 71 are remade from old and used articles made from such metal or are re-conditioned, re-fabricated or subject to any other ...
Tag this Judgment!Rose Marry and ors. Vs. Union of India
Court: Delhi
Reported in: 1998IAD(Delhi)379; 1998(44)DRJ69
ORDERR.C. Lahoti, J.1. This common order shall govern the disposal of two CWPs bearing numbers CWP 1230/95 and 2255/95. They arise out of common set of facts though the grievances raised are slightly different. The two were heard together.2. The Estate known as Maulana Azad Road Mess, formerly known as the King Edwards Mess, was housing the officers of armed forces in British India. Subsequently it was used as residential accommodation for the officers of the Indian defense Forces, and latter for the officers working with the Ministry of defense, Government of India. The petitioners in the two petitions and/or their ancestors were working as domestic servants for the officers and were for that reason residing with their families in the servant quarters located in the said Mess. Sometime in the year 1993, the entire tract of land whereon the aforesaid Mess is situated was taken over by the Ministry of External Affairs from the Ministry of defense. 3. The several petitioners were conside...
Tag this Judgment!Bharat Aluminium Company Employees' Union Vs. Union of India and Ors.
Court: Delhi
Reported in: 70(1997)DLT447; 1998RLR154
Dalveer Bhandari, J.(1) The petitioner has preferred this writ petition with the prayer that the appointment of respondent No. 4 Shri S.K. Ghosh as Chairman and Managing Director of Bhalco, w.e.f. 14.2.1997 be quashed. (2) The petitioner has also prayed that respondent No. 4 be directed not to disturb the functioning of the petitioner as Director (Personnel) and not to take away any administrative functions which she was holding as Director (Personnel). An advance copy of the writ petition was given to the respondents and in pursuance to that. Dr. A.M. Singhvi, learned Additional Solicitor General appeared for the respondents. He pointed out that the petitioner had earlier preferred a writ petition bearing No. 716/97 with the prayers: (i) that the respondents be directed to consider the case of the petitioner for appointment as Chairman-cum-Managing Director, (ii) and direct the respondents to hold fresh interviews for the selection for the post of Chairman-cum-Managing Director of BHA...
Tag this Judgment!JaIn and Co. Vs. Delhi Development Authority
Court: Delhi
Reported in: 74(1998)DLT825; 1998(44)DRJ13
R.C. Lahoti, J.(1) In the year 1984, the respondent-DDA announced a scheme for construction of commercial flats which was known as DDA's First Self Financing Scheme for commercial flats (hereinafter, `the Scheme' for short). The object of the scheme was to provide commercial flats to individuals, firms, companies etc. in commercial building to be constructed by the Dda in its commercial centers through financial participation of intending purchasers. Registration under Scheme could be sought for by making an application accompanied by a deposit of Rs.20,000.00 . 25% of the cost of the flat was to be deposited as initial deposit on allocation of the flat. The balance amount was payable in 5 six-monthly installments of 15% each commencing six months of the date of the allocation. Possession was to be given within six months of the last installment failing which interest @ 12% per annum was payable by the Dda to the allottee. Delay in payments by the allottee was to attract liability for ...
Tag this Judgment!State (Tamil Nadu) Vs. M. Natarajan
Court: Delhi
Reported in: 1997RLR495
(1) These appeals arise from the judgment of the T.N. Administrative tribunal, chennai.(2) The admitted facts are that on 10.2.1987. the respondents misbehaved with two ladies and outraged their modesty and took them into the lock up earlier hours, 2 am. When two persons intervened at they were beaten by them. As a consequence, an enquiry was held and a criminal case was also instituted against the respondents, when they were asked to appear before the enquiry officer, they failed to appear in spite of several opportunities. E.O was constrained to record the findings and recommended imposition of the punishment of stoppage of three increments. After that disciplinary authority had issued notice to respondents. They asked for opportunity to cross-examine the witness and sought fresh enquiry on the ground that by date the criminal case filed against them was withdrawn, competent authority declined and imposed punishment of removal from service, they filed O.As. in the tribunal who allowe...
Tag this Judgment!iqbal Krishan Vs. Maharaj Krishan
Court: Delhi
Reported in: 1997IVAD(Delhi)590; 4(1997)CLT66; 68(1997)DLT318; 1997(42)DRJ527
R.C. Lahoti, J. (1) The defendant has come up in appeal feeling aggrieved by the impugned order passed by a learned Single Judge of this Court sitting on the original side refusing to record a compromise under Order 23 Rule 3 of the CPC.(2) The parties are brothers. The suit property is H.No.B-6, Jangpura Extn., New Delhi. The plaintiff claiming himself to be the owner, has filed a suit for possession also for charges for use and occupation of a portion of the house. The case was posted for trial on 4th and 5th November 1993 when it was got adjourned. The parties were negotiating for mutual settlement.(3) On 25.2.94, the defendant moved an application bearing is No.2207/94 alleging that the suit stood adjusted by lawful agreement/compromise as evidenced by the Memorandum of Understanding dated 3.11.93. However, the said application was got dismissed as not pressed. On 4.5.95, is 4053/95 was moved for the recording of the same compromise as evidenced by the Mou dated 3rd November, 1993....
Tag this Judgment!Ram Piyare Satish Kumar and ors. Vs. Income Tax Officer.
Court: Delhi
Reported in: (1997)59TTJ(Del)352
ORDERBY THE BENCH :The assessees in all these appeals are carrying on their business as wholesale dealers of cloth in Shori Market, Rohtak.2. The President, Rohtak wholesale Cloth Merchant Association, Rohtak submitted application dt. 8th January, 1997 before the Tribunal stating that appeals in the cases of various dealers of cloth of Shori Market, Rohtak involving consideration of similar grounds based on identical facts may be consolidated and heard together. It was also stated in the said application that the main order in such group of cases has been passed by the learned CIT(A) in the case of Ram Piyare Satish Kumar (ITA No. 361/Del/1994), which has been followed by him in the similar appeals of other dealers. All these appeals were, thereforee, consolidated and heard together.Facts relating to the main grounds in all these appeals and the findings given by the Departmental authorities thereon.3(a). The facts relating to the main grounds raised in all these appeals are as under :...
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