Delhi Court October 1998 Judgments

Bhagwan Dass Vs. Delhi State Industrial Development Corporation

Court: Delhi

Reported in: 1999(48)DRJ325

ORDER Ref: Office Order No.DSIDC/II-4/Estt dated 14th August, 1998. 'The Board of Directors in its meeting held on 22.09.1998 has directed that the Office Order indicated above whereby 9 Divisional Managers were promoted to the post of Chief Manager on purely ad-hoc basis may be kept in abeyance till further orders. The status quo ante prevailing before issue of this Order may be restored. The above Office Order is, thereforee, kept in abeyance with immediate effect and status quo ante is restored. This issues with the approval of Managing Director.' 3. This is challenged by the petitioner. Besides challenging the order, the petitioner has prayed for the issuance of a writ of mandamus directing the respondent Corporation to hold a regular DPC for filling up the four sanctioned posts of Chief Managers in the respondent Corporation.4. The respondent filed the reply, wherein it is stated that four posts of Chief Managers in the respondent Corporation had been sanctioned. They were not bei...

K.K. Gupta and Sons Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(107)ELT740TriDel

1. This appeal is against Order-in-Original, dated 11-9-1997 passed by Commissioner of Customs, Lucknow by which a penalty of Rs. 2 lakhs was imposed on M/s. K.K. Gupta & Sons, Delhi under Section 112(b) of the Customs Act, 1962.2. We have heard Shri A.C. Jain, ld. Advocate who appeared for the appellants and Shri A.M. Tilak, ld. JDR who represented the Revenue.3. On the basis of secret information a truck allegedly carrying ginger of Chinese origin was intercepted by the Customs Officers on 29-3-1995 and the consignment seized. Statements of the driver Shri Md. Ilyas and Shri Avadh Kishore Singh (who was travelling in the truck) were recorded. On the basis of the said statements and further investigations the Department issued a show cause notice, dated 26-7-1995, among others, to the present appellants. It was alleged that 180 bags of dry ginger of Chinese origin valued at Rs. 7,70,000/- was being smuggled from Nepal by M/s. Shakti Enterprises, Kathmandu (Consignor) to appellant...

Punjab Con Cast Steel Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(107)ELT574TriDel

1. The only issue for consideration in this Appeal is whether the goods cleared by the appellants were Flats or Rectangular bars. Shri Kulvinder Singh, ld. Counsel for appellants stated that though in the Declaration and Classification Lists filed by the appellants they had described the goods as 'Flats', in their GP Is clear description of the goods had been given with actual dimensions of the products which would clearly show that they were 'Rectangular bars' and not 'Flats'. The Department, according to the ld. Counsel, had gone entirely by the Declaration and the Classification Lists filed (which admittedly showed the goods as 'Flats'), without seeing the GP Is. Ld. Counsel submitted that since the appellants had realised that the goods were not liable to duty as 'Rectangular bars, they had filed a refund claim on the basis of dimensions mentioned in GP Is and the same was rejected by the Department and confirmed by the lower authorities on the basis of the Declaration and the Cla...

Pharmaceuticals and Chemicals Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(113)ELT570TriDel

1. The appellants are aggrieved by the order of the Collector of Central Excise (Appeals) denying the benefit of Notification No.122/86, as amended, to Gentamycin sulphate manufactured by them on the ground that in SI. No. 21 of the Notification as stood 'at the relevant point of time gentamycin has been mentioned and not gentamycin sulphate. The ld. Representative of the appellants submits that the subsequent amending Notification No. 455/86-C.E., dated 21-11-1986 was to be treated as retrospective in nature and this has been accepted by the Tribunal in the case of Johnson & Johnson Ltd. v. C.C.E., Bombay-Ill in reported in 1994 (71) E.L.T. 438 (Tribunal) wherein the Bench has noted the clarification from the Ministry contained in the Ministry's letter F.No. B. 27/43/86-TRU, dated 25th November, 1986 stating therein that necessary changes have been made in the Notification No. 122/86-C.E. to incorporate the salt forms of the ingredients specified in the pharmacopoeia. These chang...

Collector of C. Ex. Vs. Anitha Sausages and Foods (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(105)ELT410TriDel

1. In the present matter, we are concerned with classification of the following items whose process is also mentioned against each of the items except that for the last item process is not available:"3. Annie Special : Rice flakes cooked in milk and sugar. Packed in unit palada (Locally containers, sealed and sterilised by high pressure steam. 4. Sooji Halwa : Wheat sooji, Sugar and ghee cooked with spices packed in unit containers sealed, sterilised by high pressure steam. 5. Vegetable burger : Considered as an item coming under Schedule Heading 20.01 as per the letter under reference. 6. South Indian : Vegetables like lady's finger or drumsticks, sliced, cooked Sambar (Otherwise with tomato, Dhal, Chillipowder, spices and salt in water called Sambar) packed in unit containers sealed and sterilised by high pressure steam. 7. Vegetable Cutlets : Vegetable like green peas, beans, potato, ginger, spices, 2. Respondents contend that these are classifiable under Tariff Heading 20.01 as "p...

S.M. Auto Engg. Pvt. Ltd. Vs. Collector, Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(108)ELT738TriDel

1. This appeal of M/s. S.M. Auto Engg. Pvt. Ltd. is directed against Order-in-Original No. 32/CEX/90 passed by the Additional Collector of Central Excise, Pune. The appellants are manufacturers of brake assembly. One of their buyers is M/s. Bajaj Tempo. On account of strike in their factory, they were not able to carry out production in their own factory. During such period they entered into a labour contract with M/s. Bajaj Tempo. They were paid for the assembly work carried out on piece rate basis i.e. over Rs. 60/- per thousand brake assembly. The impugned order has demanded duty on the appellants on the ground that they were the manufacturers for the goods so assembled in the factory of Bajaj Tempo. Arguing the appeal Shri Jawaharlal, learned Counsel explained that the contract was only for supply of labour for assembly of brakes. The parts required for the assembly, the machinery required for the same, and facilities including the electricity, and premises were all supplied by M/...

Commissioner of Central Excise Vs. Maruti Udyog Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(107)ELT118TriDel

1. The issue involved in this appeal filed by the Revenue is whether Modvat Credit is available in respect of clock assembly, audio system sets, radio sets, speaker sets etc. used in the manufacture of delux models by M/s. Maruti Udyog Ltd. 2. Arguing on behalf of the Revenue, the ld. D.R. submitted that the manufacture of the motor vehicle is complete without these items which are not essential or integral part of the motor vehicle. According to him it is to be seen whether the finished product can be operated without these fitments and what is the contribution of these items to the manufacture of finished goods. He contended that the motor vehicle is fully manufactured even without the fitments of clock assembly, audio systems, radio etc. and these products do not contribute anything in the operation of the motor vehicle. He relied upon the decision in the case of C.C.E. v. Lipi Data Systems, Udaipur 1995 (80) E.L.T. 542 (Tribunal) in which it was held that inputs to qualify for Mod...

Commissioner of C. Ex. Vs. Jct Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)LC344Tri(Delhi)

Notification No. 225/86-C.E., dated 3-4-1986 provides, inter alia, for exemption from duty on final product namely Polyster Staple Fibre (PSF) equivalent to the duty paid on Mono Ethylene Glycol (MEG). In other words this was simpliciter a notification for set-off duty paid on MEG towards duty payable on PSF. No procedure was appended to the notification itself for availment of benefit of notification. However it appears that a trade notice was issued by various collectors for availing the set-off procedure under exemption notification 225/86-C.E.This set of procedure was essentially on the line of RG 23 Part I or Part II or RG 23A Part I & II i.e., on the lines of Proforma or Modvat credit procedure. The procedure and the registers prescribed in terms of the trade notice clearly indicate that there was no one-to-one correlation between inputs and the final product mentioned in Table II to Notification 225/86-C.E.2. Out of the PSF manufactured by the respondents, some quantity was...

Marvallous Marble Pvt. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(112)ELT580TriDel

1. By this Application the Applicants seek for early hearing of the appeal on the ground that the issue is of recurring nature and that the department is repeatedly issuing show cause notice demanding the duty on the activity of cutting of marbles. The Applicants also submitted that there are several decisions of the Tribunal as well as various High Courts in this context of erstwhile Central Excise Act holding that the cutting of marble does not amount to manufacture. The applicants also submitted that the result of holding that activity carried out by them amounts to manufacture is raising of the duty demand over Rs. 14 lakhs and imposing of penalty of Rs. 15,00,000/- which is the subject matter of separate appeal before the Commissioner of Central Excise (Appeals), Bhopal. For all these reasons the applicant prays that the appeal may be heard early. Ld. D.R. while contending the decision of the Tribunal and High Court are in the context of the old Tariff fairly leaves the matter to...

Shri Bhim Sen, Joint Director Vs. Union of India (Uoi)

Court: Central Administrative Tribunal CAT Delhi

1. The applicant, a Joint Director in the Department of Agriculture and Co-operation, is aggrieved by A-1 (colly) orders dated 4.1.96, by which his seniority position in Grade III of Indian Statistical Service (ISS for short) has been downgraded with retrospective effect. He also stands reverted from Non-Functional Selection Grade (NFSG for short in Rs. 4500-5700) to a lower grade in Rs. 3700-5000. Consequently, he seeks issuance of directions to the respondent to quash A-1 and A-2 orders and restore his status back to Selection Grade of ISS.2. It is the case of the applicant that after being initially appointed as Assistant Director (AD for short) in National Sample Survey Organisation (NSSO for short), Calcutta on 31.8.70 (sic), he was promoted to the rank of Senior Programmer in the scale of Rs. 3000-4500 in Planning Commission w.e.f. 31.12.81 by A-5 order.3. The post of Senior Programmer is equivalent to Gr. III of IS Thereafter on an option given by him, the applicant was inducte...