Delhi Court November 1998 Judgments

Netherlands Organisation for International Devp. Cooperation Vs. U.O.i ...

Court: Delhi

Reported in: 1999IAD(Delhi)83; 77(1999)DLT720

ORDERY.K. Sabharwal, J.1. The Petitioner - Netherlands Organisation for International Development Corporation (for short 'NOVIB' has filed this petition seeking investigation by a proper investigating Agency into the affairs of Respondent No. 3, namely, Action for Welfare and Awakening in Rural Environment (AWARE) and in particular, into its accounts and utilisation of funds of foreign and local grants for the previous years. NOVIB has further prayed that Union of India and Central Board of Direct Taxes be directed to take action against AWARE and its officials including Chairman for having committed various offences. According to NOVIB, briefly the facts are as noticed hereinafter.2. NOVIB is a non-governmental organisation based in Netherlands and has been funding and supporting various non-governmental organisations (NGOs) in developing countries including India which are engaged in the task of development. The NOVIB is part of a four member Consortium which has been supporting and ...

A.D. Engineers Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(105)ELT665TriDel

1. The appellant is a Small Scale Unit enjoying the benefit of Notification No. 175/86. They cleared the goods manufactured by them on payment of duty @ 10% ad valorem as applicable to units availing of Modvat credit on inputs in terms of para a(i) of the said Notification.However, they had not taken credit of duty paid on inputs and, thus, had not availed themselves of Modvat benefit. The adjudicating proceedings held that the appellant was liable to pay duty at Tariff rate as they had not availed of Modvat benefit, even though they had filed a declaration under Rule 57G for the purpose of Modvat credit.The impugned order upholds the said adjudication order.2. Arguing the appeal, Shri Hashmat Nabi, learned Counsel submits that the appellant could not be treated as a Modvat unit as they had not availed of Modvat credit at all on inputs. They had only filed a Modvat declaration. Therefore, they were entitled to duty free clearance of goods under the provisions of paragraph a(ii). In an...

Jayashree Insulators Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(63)ECC206

1. In all these appeals, common question of law and facts are involved, hence they are all taken up together for disposal as per law. (i) with regard to exrisability and dutiability of felspar powder obtained by the process of grinding/crushing the felspar lumps into felspar powder and about its classification under Chapter Heading 2505.00. (iv) as to whether the penalty is imposable in the facts and circumstances of the case.3. The appellants are engaged in the manufacture of insulators and bushings falling under Chapter Heading No. 85.46 of the Central Excise Tariff Act. One of the raw materials used is felspar powder which is a mineral and is used along with other minerals to manufacture the resultant product. The appellants were issued with show cause notice dated 22-2-1990, wherein it has been alleged that during the course of checking the records the intelligence department found that during the course of manufacture of electrical insulators the material viz.felspar powder was b...

Shree Baidya Nath Ayurved Bhawan Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(160)ELT702TriDel

1. The matter relates to the disposal of the refund claim filed by the appellants for the refund of duty paid during the period from 13-3-86 to 27-8-87. During the above period, the appellants were manufacturing Dant Manjan Lal under CET sub-heading No. 3303.30 and paid appropriate rate of duty under the above sub-heading. There was nothing on record to show that the duty had been paid under this heading under protest.The duty had been paid as per the approved classification list.2. We find, on hearing Shri Vivek Kohli, Advocate and Shri Satnam Singh, SDR that for the subsequent period namely 28-7-87 to 30-9-88, the appellants had filed an appeal bearing No. E/2722/92-C, which was disposed of by the Tribunal by final order No. 305/98-C, dated 21-4-98 rejecting the appeal of the assessee and upholding the order of the lower appellate authority. There is no difference between the case already decided and the present one and hence, following the ratio of the earlier order, we uphold the ...

Ganpati Plast Fab Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(106)ELT316TriDel

1. The appellants in this case were manufacturing Polypropylene tapes and Polypropylene sacks showing their classification under Chapter 54 and Chapter 62. The tapes and sacks made from HDPE which were earlier assessed under these two Chapters were assessed under Chapter 39 in terms of the judgment of the Madhya Pradesh High Court in the case of Rajpack Well Ltd. v. Union of India, reported in 1990 (50) E.L.T. 201 (M.P). Subsequent to the receipt of this judgment assessees were asked to file fresh classification list. The present appellants in the list filed on 21-10-1992, re-classified the Polypropylene tape and sacks under Chapter 39. In his order dated 30-10-1993/2-11-1993 the Assistant Collector maintained the earlier classification and also confirmed the differential duty. The appellants then filed an appeal before the Collector (Appeals) on the ground that the Central Board of Excise and Customs had issued an order bearing No. 8/93 under Section 37B; vide which the assessment of...

Sagar Brothers Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(106)ELT186TriDel

1. These four appeals relate to clearances of Brass Rods without payment of duty by M/s. Jyothirmaya Metal Cast, Jamnagar, under exemption Notification No. 174/84 dated 1-8-1984 as amended by Notification No. 76/86 of 17-8-1985 (sic). The appellants manufactured the said goods from waste and scrap of brass. Notification contains explanation No. 2 which states that "All stocks of inputs in the country except such stocks as are clearly recognisable as non-duty paid shall be deemed to be inputs on which duty has already been paid". The exemption under Notification was subjected to the condition that the inputs are duty paid.2. The impugned order holds that over 460 M. Tonnes of brass rods anufactured by M/s. Jyothirmaya Metal Cast was manufactured from nonduty paid materials.3. Arguing the appeal ld. Consultant, Shri R. Masillamoney submits that the appellants are job workers. They were supplied waste and scrap (inputs) by the persons who entrusted them with the job work of recovering me...

Singhal Paints (P) Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(106)ELT38TriDel

1. This appeal arises from Order-in-Original, dated 6-4-1992, passed by the Additional Collector of Central Excise, Allahabad. By this order, he has held that the appellants have not supported by any documentary evidence regarding use the actual use of Solvent C-IX in the manufacture of Plastics in the form of any consumption or despatch register, by which it could be inferred undisputedly that the goods were really used for manufacture of "Plastics". He has held that the submission of a mere L-4 licence is not any solid proof that they have manufactured Plastics out of the raw-material Solvent C-IX. He has also held that the company might have continued with their licence but the production of "Plastics" might not have been continued. He has held that there is nothing to establish beyond doubt that they had used Solvent C-IX in the manufacture of Plastics, even if it is assumed that such plastics was manufactured by them. He has held that the burden of proof regarding the actual use ...

Rohtas Bhankhar and ors. Vs. Union of India (Uoi) and anr.

Court: Central Administrative Tribunal CAT Delhi

1. The Applicants in both these Original Applications seek a direction to declare the instructions issued vide O.M. dated 22.7.1997 as unconstitutional and issue an appropriate order reserving 15% of the posts for the Scheduled Castes (in short SC) and 7 and 172% for the Scheduled Tribes (in short ST) in the S.Os/Stenographcrs (Grade B/Grade-I) Limited Departmental Competitive Examination, 1996 (hereinafter referred to as "the LDCE, 1996." The applicants pray that they be promoted on the basis of the instructions issued to them as candidates for the LDCE, 1996. They have also prayed for a direction declaring the result of the LDCE, 1996 as illegal. As the issue involved is common, both the OAs are being disposed of by this order.2. The impugned order dated 22.7.1997 had withdrawn the instructions contained in O.M. No. 8/12/69-Estt. (SCT) dated 23.12.1970 and O.M. No.36012/10/76-Estt. (SCT) dated 21.1.1971 in so far as these provide for lower qualifying marks for SC/ST candidates in de...

All India Association of Asstt. Vs. Union of India (Uoi) and ors.

Court: Central Administrative Tribunal CAT Delhi

1. The Vth Central Pay Commission while considering the question of revising the pay scales of the employees working in the National Sample Survey Organisation (NSSO, for short) made the following recommendations in Paras 81.16 and 81.17 of their report:- "81.16. There are currently 1713 sanctioned posts of Assistant Superintendent (Rs. 1600-2660) and 1453 sanctioned posts of Investigators (Rs. 1400-2300) in the Field Operation Division of NSSO. Many representaions have been made to us that these two categories of posts should be merged and given the scale of Rs. 1640-2900 (pre-revised). The Department of Statistics, however, is not in favour of the merger. Having examined the qualifications and duties and responsibilities of Investigator and Assistant Superintendents we recommend the upgradation of Investigator and Assistant Superintendent and accordingly the replacement scales of Rs. 1600-2660 and Rs. 1640-2900 should be given to the Investigators and Assistant Superintendents respe...

N.P. Sharma Vs. Delhi Development Authority

Court: Delhi

Reported in: 76(1998)DLT814; 1999(48)DRJ239

K. Ramamoorthy, J.1. The writ petitioner has prayed for the following reliefs:-'It is, thereforee, prayed that this Hon'ble Court graciously be pleased to accept the writ petition and grant the following reliefs to the petitioner:-I. A writ of mandamus or any other appropriate Writ praying for direction to the respondent DDA to appoint/promote the petitioner as LDC with effect from the date on which respondent declared the results of the type test, as qualified. .II. A writ of mandamus or any other appropriate writ praying for direction to the respondent DDA to consider the case of the petitioner and to appoint/promote the petitioner as LDC with effect from 17.2.1989, i.e. the date on which respondent appointed nine Muster Roll candidates as LDCs without written test and type test or to direct the respondent to appoint the petitioner as LDC on any other date which this Hon'ble Court deems fit and proper in the aforesaid circumstances of the case with all consequential benefits.III. A w...