Delhi Court October 1998 Judgments
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Raj Prakash Chemicals Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-20-1998
Reported in: (1999)(111)ELT811TriDel
1. The Appellants have come in appeal against the Order-in-Original passed by the Additional Collector of Central Excise, Bombay.2. The Appellants have in their letter dated 17th April, 1998 requested to decide the matter on merits.3. Briefly stated the facts are that the Central Excise Officers intercepted a Lorry No. MRL 1065 on 4-2-1991 in which they found 30 drums containing recovered octanol totally weighing 5100 kgs. valued at Rs. 2,02,878/-. On verification it was found that these goods were cleared from the premises of the appellants without payment of duty. On verification of the factory premises the officers found 24 drums of recovered octanol in the factory premises which were not accounted for in the statutory Registers. The officers seized all the drums alongwith the Lorry for further action under the Central Excise law. On verification of the raw materials stock in respect of which the Modvat credit had been availed of by the appellants, the officers found shortage of 21...
J.S.W. Iron and Steel Industries Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-20-1998
Reported in: (1999)(105)ELT428TriDel
1. The issue involved in this case is the eligibility to exemption under Notification No. 202/88 of Iron & Steel rods and bars manufactured by the appellants, from re-rollable materials. The impugned order has denied the benefit on the ground that re-rollable materials are not mentioned as eligible inputs in the notification.2. Arguing the appeal Shri P.S. Bedi, learned Counsel refers us to clarification of the Board's Circular No. 27/89, dated 28-9-1989 relating to the grant of exemption under Notification No. 202/88 to re-rollable scrap. He also referred to subsequent amendment of Notification No. 202/88, wherein, under serial No. 02A, other re-rollable material has been specifically mentioned as inputs.3. Heard Shri S. Nunthuk, learned JDR who clarified that serial No. 02A was not in force at the relevant time. Shri Bedi contends that in view of the Circular No. 27/89 the goods "rerollable" were eligible even before the amendment.4. We have perused the records of the case and h...
Gabriel India Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-20-1998
Reported in: (1999)(106)ELT167TriDel
1. This appeal of M/s. Gabriel India Ltd. relates to assessment to duty of "Copper Powder" manufactured and captively consumed by the appellant. The powder is a mixture of copper, lead and tin. The powder is made from ingots of those metals and the share of copper is between 73% and 80%. The impugned order held that the product is to be classified as copper powder under Tariff Item 26A(8).2. Arguing the appeal, learned Counsel Shri M.P. Devnath submits that the item is liable to be classified under Tariff Item 68 as it would not fall under the tariff heading for copper. He referred us to Explanation I to Tariff Item 26A which reads as under :- "Copper" shall include any alloy in which copper pre-dominates by weight over each of the other metals.He submits that the distinction between alloy and mixture is clearly understood in metallurgy and the item in question is a mixture and not an alloy. Therefore, it would correctly be assessed under Tariff Item 68 and not under Tariff Item 26A. ...
Collr. of C. Ex. Vs. Shree Ram Vinyl and Chemical
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-16-1998
Reported in: (1999)(105)ELT294TriDel
1. This case was posted for admission, but was taken up for final disposal after hearing both sides.2. The assessees took credit on a dealer's invoice. Verification showed that the goods were received by the dealer from the manufacturer on original copy of the invoice. After issuing a show cause notice, the Assistant Commissioner disallowed the credit taken and also imposed penalty on the assessees. The Commissioner (Appeals) in the impugned order, cited the number of case law. He also referred to the provisions of Rule 57G(6) of the Rules and permitted the Modvat credit taken. The revenue have filed the present appeal against this order. The claim here is that the concerned rules were mandatory, that the dealer could not take credit on the original copy and the credit so wrongly taken by him could not be passed on to the assessees.3. The date of invoice is 25-10-1996 when the Sub-rule (6) had not been incorporated in Rule 57G. However, this sub-rule merely extends the provisions of t...
Sudershan Chemicals Inds. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-16-1998
Reported in: (1999)(105)ELT303TriDel
1. M/s. Sudershan Chemicals Industries have filed the present rectification of the mistake (ROM) application with regard to the Tribunal's Final Order Nos. 598 & 599/97-C.E., dated 3-10-1997. The order was dictated and pronounced in the open Court in the presence of the appellants Counsel Shri K.V. Sahasrabodhe, Consultant. The main ground taken by the applicants in the ROM application is that the Tribunal in finally deciding the matter have relied upon the Tribunal's decision which was not cited during the course of the arguments by either of the side.2. When the matter was called, no one appeared for the applicants. The applicants have prayed for decision on merits on the basis of their written submission in which in Para 2, they have pleaded as under :- "The appellant submits that in the grounds of appeal, the Appellant has relied upon the decision of the Tribunal in the case of SAE India Ltd. v. Collector of Central Excise -1992 (61) E.L.T. 726 (Tribunal). The appellant also d...
Steel Authority of India Ltd. Vs. Collector of C. Ex
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-16-1998
Reported in: (1999)(108)ELT82TriDel
1. Briefly stated the facts of this case are as follows : The appellants are the manufacturer of iron and steel products, furnished classification list claiming the classification of the product described as "sintered dolomite/burnt dolomite under Tariff Heading 6807.00. They also claimed the benefit on Notification No. 96/86, dated 10-2-1986. The said goods were cleared from the factory on payment of duty. However, the said goods were not reflected in the RT 12 returns whether they are captively used. The said products were consumed following the course of their own manufacture in the furnance installed in the factory of the appellant. Ld. advocate has submitted that the benefit of Notification No. 281/86-C.E. which they did not claim, would be applicable to them because these are the goods manufactured in their factory and utilised captively for maintenance of the equipment and machinery installed in the appellants factory.2. There is another product described as calcined dolomite. ...
Saw Pipes Limited Vs. Gas Authority of India Ltd. and anr.
Court: Delhi
Decided on: Oct-16-1998
Reported in: 1999(49)DRJ310
JudgmentM.S.A. Siddiqui, J.1. The petitioner has filed this application under Section 9 of the Arbitration and Conciliation Act seeking to restrain the 1st respondent from encasing the bank guarantee dated 17th February, 1998 in the sum of US $ 7784268.41 issued on behalf of the petitioner by ANZ Grindlays Bank Ltd. in favor of the 1st respondent.2. The facts which are relevant for disposal of the present application are these: The petitioner had entered into contract on 31st October, 1994 pursuant to a tender submitted by it to supply polyethylene (PE) coated line pipes of 36' diameter for Gas Rehabilitation and Expansion Project of the 1st respondent for a total value of US $ 155,685,368.20. The Purchase Order No. GAIL/ND/2986/GREP/LINE PIPE/94-95/C-53, dated 31st October, 1994 contains the terms and conditions of supply of line pipes and all terms and conditions mentioned in N.I.T. No. 1CB/2986/90.00-M.R.-0150/052 were made applicable except to the extent modified in the Purchase Or...
Praveen Kumar Vs. Government of N.C.T. of Delhi and ors.
Court: Delhi
Decided on: Oct-16-1998
Reported in: 1998VIIAD(Delhi)290; 76(1998)DLT408; 1999RLR37
Devinder Gupta, J.1. The grievance of the petitioner is that with respect to the incident dated 9.5.1998 and what followed later, F.I.R., as required under Section 154 of the Code of Criminal Procedure, 1973, (hereinafter referred to as 'the Code'), has not been registered on information (Annexure-P.7), which was conveyed at 7.35 p.m. on 9.5.1998 to the police and on the complaint dated 8.6.1998. Instead of registering FIR on the petitioner's version, the police by anti-dating registered FIR No. 352/98 of P.S. Lajpat Nagar for offences under Sections 448/380/420/467/468/471/34, I.P.C. at the behest of Mr. Nalwaya and facilitated him making entry to that portion of the property in question, which earlier was tenanted to Mr. Nalwaya, which he voluntarily had surrendered on 18.3.1998 by a deed of compromise (Annexure-P.4). Accordingly, the following reliefs are claimed in this petition filed under Article 226 of the Constitution of India:'(i) directing the respondent to register FIR on th...
Prithvi Raj and ors. Vs. State (Nct) of Delhi
Court: Delhi
Decided on: Oct-16-1998
Reported in: 1998VIIAD(Delhi)279; 1999(1)Crimes472; 76(1998)DLT389; 1999RLR4
Devinder Gupta, J.1. The petitioners claiming to be the elected representatives of Sanatan Dharam G.K.-II Sabha (hereinafter referred to as 'the Society'), have in this petition sought quashing of F.I.R. No. 119/97, of P.S. Chitranjan Park initially registered for offence under Section 448 of the Indian Penal Code (for short 'I.P.C.').2. The Sanatan Dharam Greater Kailash-II Sabha is a Society registered under the Societies Registration Act, 1860. The affairs of the Society are managed and controlled by its Executive Committee comprising 15 elected members. The Society is looking after and managing Sanatan Dharam G.K.-II Temple. One Medical Centre, Library, School and Dharamsala are also run in the temple premises and are managed by the Society. It is the admitted position that the last Executive Committee was constituted on 26.12.1993 in the General Body Meeting of the Society. Elections were due in December, 1995. Jatinder Nath, the intervener was the President and Shri S.M. Aggarwal...
State Vs. Manohar Lal and Others
Court: Delhi
Decided on: Oct-16-1998
Reported in: 1998VIAD(Delhi)549; 76(1998)DLT135; ILR1998Delhi815
ORDERN.G. Nandi, J.1. Award of death sentence by the learned Additional Sessions Judge, Karkardooma Courts, Delhi for the offences under Section 148/302, read with Section 149 and Section 396 IPC required this criminal reference under Section 366 of the Code of Criminal Procedure (hereinafter referred to as 'the Code') for confirmation of the said death sentence imposed on both the convicts and the aforesaid two appeals by the said convicts/appellants under Section 374(2) of the Code challenging the conviction and sentence.2. The incident occurring on 2.11.1984 in Trilok Puri area relates to the breaking out of the riots consequent to the assassination of late Prime Minister Smt. Indira Gandhi. According to the prosecution in the incident of 2.11.1984 in the area of Block No.30,31 and 32 in front of House No.91 and 92 in Trilok Puri during anti-sikh riots, besides other persons, four persons, namely Darshan Singh aged 35 years, Laxman Singh aged 30 years, two young boys Shamen Singh ag...
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