Delhi Court August 1997 Judgments
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Suresh JaIn Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-26-1997
Reported in: (1998)(97)ELT175TriDel
1. These are five appeals filed by the present appellants against the order passed by the Commissioner of Customs & Central Excise, Raipur dated 27-6-1995. By the said order the Commissioner had ordered the confiscation of two ingots and 136 'Chorsa' of silver weighing 150.859 kg. under Section 111(d) of the Customs Act, 1962. He, however, had allowed redemption of the said goods under Section 125 of the Customs Act, 1962 on payment of Rs. 5 lakh. Further, personal penalties under Section 112 were also imposed on all the present appellants in the following order :- 2. The brief facts relating to the case are that on 25-10-1993 the Madhya Pradesh Police, Raipur seized two ingots of silver of foreign origin and 136 'Chorsas' made out of silver of foreign origin and one Maruti Car from one Jyoti Refinery & Chemicals, Raipur. One of the present appellants, Shri Ram Kumar Agarwal, Bullion Merchant in Raipur claimed the ownership of the aforesaid seized goods. On 26-10-1993 the poli...
Bhanu Steels (P) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-26-1997
Reported in: (1997)(96)ELT648TriDel
1. These are three appeals filed against the Order-in-Appeal passed by the Collector of Central Excise (Appeals), New Delhi dated 10-4-1991.Since common issues are involved and the appeals have arisen from the same impugned order, they were heard together and are being disposed of by this common order.2. The common issue involved is whether 'MS sheet cuttings' can be considered to come within the expression "steel sheets" mentioned in column 2 of the Govt. of India Order No. 342/1/88-TRU, dated 1-3-1989 followed by its Order No. 342/1/88-TRU, dated 1-6-1989.3. All the appellants are engaged in the manufacture of MS Ingots'.They obtain 'MS sheet cuttings' from the market and use them in the manufacture of their final product namely 'MS Ingots'. By the Govt. of India orders dated 1-3-1989 and 1-6-1989 deemed credit had been allowed on inputs described as 'steel sheets' of thickness not exceedings 5 mm.and whether or not in coils. The relatable Chapter Headings/sub-headings in the Tariff...
Hind Spinners Industries Growth Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-26-1997
Reported in: (1997)(96)ELT651TriDel
"8. On close and careful consideration of the above two provisions, I am not convinced, I can buy the view, canvassed by the party in this case. The provision under Rule 57-S(2), protection under which is sought by the party ensures that the credit taken on capital goods can be utilised for payment of duty on clearances of any of the final products but the same does not mean that the credit can be taken without using the capital goods at all. Provisions under Rule 57Q which spells out the scope of the scheme refers to allowing 'credit of specified duty paid on the capital goods used by the manufacturer in his factory and for utilising the credit so allowed towards payment of duty of excise leviable on the final products...subject to the provisions of this Section.' It follows therefore, the directions contained in Rule 57Q(1) determines the utilisation of the credit as permitted under Rule 57-S(2). Reading of the provision makes it clear that utilisation of the credit of duty paid is ...
Bharat Vijay Mills Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-26-1997
Reported in: (1997)(96)ELT657TriDel
1. Appellant is absent in spite of notice of hearing, but has sent a request for disposal of the appeal on merits.2. Appellant, engaged in the manufacture of fabrics, had filed price lists showing the wholesale prices and on approval of the same, was clearing goods on payment of appropriate duty. In respect of the period from 24-2-1984 to 31-7-1985, it was found that over and above the approved price, appellant had collected Re. 1 /- per invoice from the buyers and had not paid duty on this extra amount. Show cause notice dated 18-11-1985 was issued alleging deliberate suppression of collection of extra amount with intention to evade excise duty and proposing demand of duty on the extra amount collected. Appellant resisted the notice contending that the extra amount was collected by way of stationery charges and for sending invoices to the buyers by post and, therefore, the same cannot be included in the assessable value. Overruling this contention, the Additional Collector of Central...
Haryana Concast Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-26-1997
Reported in: (1997)(96)ELT360TriDel
1. Aggrieved with the Order-in- Original dated 17-5-1993 passed by Collector, Central Excise, New Delhi, M/s. Haryana Concast Ltd. (Appellants) have filed this appeal. By the impugned order the Collector had directed recovery of Modvat credit amounting to Rs. 26,99,073.00 availed by the appellants. A penalty of Rs. 1,00,000/- had also been imposed.2. Prior to September, 1991 appellants were engaged in the manufacture of various Iron and Steel items falling under Chapter 72 of the Central Excise Tariff Act, 1985. These were made in their unit with the aid of electric are furnace. In September, 1991 they started a Rolling Mill for the manufacture of non-alloy steel flats, plain round and C.T.D.bars, angle channel shapes and sections. For the manufacture of the products in the Rolling Mill, they began to captively consume M.S.Ingots and billets manufactured by them without payment of duty claiming benefit under Notification No. 217/86. In their Modvat declaration dated 30-9-1991 they dec...
Grasim Cement Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-26-1997
Reported in: (1997)(96)ELT354TriDel
1. In the impugned order, the Commissioner disallowed Modvat credit amounting to Rs. 95,75,168/-. Being aggrieved by this order of the ld.Commissioner, the appellant has filed the present appeal before us.2. Shri R. Swaminathan, the ld. Consultant appeared for the Appellant and Shri P.K. Jain, the ld. SDR appeared for the Respondent Commissioner.3. We have heard the submissions made by both sides. For the sake of easy reference, the items are being dealt with in the order in which they have been dealt with by the ld. Commissioner. It was contended for the appellants that this item of equipment drives the main equipments for taking part in the manufacture of the final product. The Department, however, contended that this machine or equipment does not directly participate in the process of manufacture of cement. On careful consideration of the submissions made by both sides, we note that Electric Motor is a prime moving force for any machine or plant. A machine cannot function without t...
Yunus Vs. Shabbiran
Court: Delhi
Decided on: Aug-26-1997
Reported in: I(1998)DMC678
ORDERAnil Dev Singh, J.1. This a petition under section 482 of the Code of Criminal Procedure of quashing proceedings under section 125 thereof including the orders dated February 20, 1993 and March 15, 1994 passed by Shri A.K. Chaturvedi, Metropolitan Magistrate, Shahdara, and Shri S.C. Mittal, Additional Sessions Judge, Shahdara, respectively. The petitioner Mohd. Yunus was married to respondent Smt. Shabbiran on January 15, 1995 according to the Muslim rites and ceremonies. Out of the wedlock two sons and two daughters were born. The respondent filed an application under section 125 Cr. P.C. against the petitioner for maintenance on the ground that she was turned out of the matrimonial home by the petitioner at the instigation of her mother-in-law and other relatives. Along with the application for maintenance, an application for grant of interim maintenance was also filed. The Metropolitan Magistrate by his order dated February 20, 1993 directed the petitioner to pay a sum of Rs. 4...
Kishori Lal Krishan Kumar Vs. Hans Raj Fialok
Court: Delhi
Decided on: Aug-26-1997
Reported in: 70(1997)DLT482
Manmohan Sarin, J.(1) The petitioners in this revision petition have assailed the order dated 12.10.1995, passed by the learned Additional District Judge, allowing the applications filed by Sh. Vinod Kumar, legal representative and son of the deceased plaintiff, under Order Xxii, Rule 3, Cpc, and under Order Xxii, Rule 9, CPC. The learned Additional District Judge by the impugned order allowed the submission of the applicant Sh. Vinod Kumar in place of the deceased plaintiff and set aside the abatement. (2) The factual matrix of the case may be noticed : (I)The plaintiff Hans Raj Fialok expired on 17.4.1993. The Counsel of the defendant had so informed the Counsel for the plaintiff on 17.9.1993. The plaintiff's Counsel thereupon contacted the legal representatives of the deceased plaintiff and an application under Order Xxii, Rule 3, Cpc, for substitution of Sh. Vinod Kumar son of the deceased plaintiff on the basis of a will in his favour, was moved on 10.12.1993. An application for s...
Mohd. Yunus Vs. Shabbiran
Court: Delhi
Decided on: Aug-26-1997
Reported in: 1998IAD(Delhi)445; 71(1998)DLT454; 1998(44)DRJ178
Anil Dev Singh, J. (1) This a petition under section 482 of the Code of Criminal Procedure for quashing proceedings under section 125 thereof including the orders dated February 20, 1993 and March 15, 1994 passed by Shri A.K. Chaturvedi, Metropolitan Magistrate, Shahdara, and Shri S.C. Mittal, Additional Sessions Judge, Shahdara, respectively. The petitioner Mohd. Yunus was married to respondent Smt. Shabbiran on January 15, 1995 according to the Muslim rites and ceremonies. Out of the wedlock two sons and two daughters were born. The respondent filed an application under section 125 Code of Criminal Procedure against the petitioner for maintenance on the ground that she was turned out of the matrimonial home by the petitioner at the instigation of her mother-in-law and other relatives. Along with the application for maintenance, an application for grant of interim maintenance was also filed. The Metropolitan Magistrate by his order dated February 20, 1993 directed the petitioner to pa...
Srinivaspuri Mitra Mandal Co-operative Group Housing Society and anr. ...
Court: Delhi
Decided on: Aug-26-1997
Reported in: 1998IAD(Delhi)350; 69(1997)DLT703
Devinder Gupta, J. (1) The petitioner society is aggrieved against the order passed on 27.3.1995 by the Presiding Officer, Delhi Co-operative Tribunal, Delhi (Annexure-(X) allowing the appeal of respondent No. 4 and thereby setting aside the award dated 14.9.1994 passed by the Deputy Registrar, Co-operative Societies, Delhi and thereby remanding the case Registrar, Co-operative Societies for fresh decision. (2) Respondent No. 4 had preferred an appeal under Section 76 of the Delhi Co-operative Societies Act, 1972 (referred to as 'the Act') before the Tribunal, against the award dated 14.9.1994 passed by the Deputy Registrar (Arbitration) in exercise of his powers under Section 60 of the Act. Without going into the merits of the controversy, which had been raised in the appeal, the Tribunal held the award to be without jurisdiction and nullity. It was held to have been passed after the expiry of the period of three months as prescribed in Rule 89(1) of the Delhi Cooperative Societies Ru...
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