Delhi Court March 1998 Judgments
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Haryana State Electronics Dev. Vs. C.C.E.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-19-1998
Reported in: (1998)(102)ELT607TriDel
1. When the matter was called, none appeared on behalf of the appellants nor is there any request for an adjournment. In the circumstances, the appeal is dismissed for default in appearance in terms of Rule 20 of CEGAT (Procedure) Rules, 1982.2. Later Shri J.S. Agarwal appeared and requested for restoration of the appeal since he could not appear when the case was called as he was held up in the other Bench. In view of the difficulty explained by him, the order is recalled and the appeal is restored to its original number. Matter is posted for regular hearing on 22-4-1998....
Tirupati Cigarettes Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-19-1998
Reported in: (1998)(101)ELT32TriDel
1. The applicants/appellants were manufacturers of cigarettes. They received cut-tobacco from Hyderabad which attracted commission rate of Rs. 50/- per kg. under Notification No. 356/86, dated 24-6-1986. Two consignments on receipt were seized on the ground that the marks on the packages did not tally with those shown in the documents. Provisional release was later permitted on the condition of the assessees' paying duty at tariff rate i.e. 225% adv. The assessees were informed on the Collectorate's decision that Modvat of this duty paid would be available vide the Headquarters letter dated 14-8-1995. The assessees deposited the duty at this rate, secured the goods, took credit and utilised it. Later on after issue of a show cause notice the Assistant Collector limited the Modvat credit to Rs. 50 per kilogram and confirmed the demand for duty for the excess credit taken. The Collector in his order in appeal mentioned that the jiirisdictional Collector himself had, when asking the asse...
Collector of Central Excise Vs. Patel Glass Works
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-19-1998
Reported in: (1998)(104)ELT473TriDel
1. In this appeal filed by the Revenue, the issue for our consideration is whether the glass jars manufactured by the respondents, M/s. Patel Glass Works were eligible for the concessional rate of Central Excise duty under Serial No. 1 of the Notification No. 67/88-C.E., dated 1-3-1988 as held by the Assistant Collector of Central Excise, Chandrapur, Maharashtra, or were covered by Serial No. 5 of the table annexed to Notification No. 52/86-C.E., dated 10-2-1986.3. On behalf of the appellants /Revenue, Shri Satnam Singh, SDR, is present.4. We have carefully considered the matter. The respondents, among others, were engaged in the manufacture of glass jars. In the manufacture of such glass jars molten glass was manually brought to the first mould after a jar shape had been given to the molten glass by mouth blowing process. After the first mould, the semi-finished jar was taken to the second mould where the compressed air was blown into the semi-finished jar, The compressed air was com...
Meena Agrawal Vs. M/S. Worldink Finance Ltd.
Court: Delhi
Decided on: Mar-19-1998
Reported in: 72(1998)DLT480; 1998RLR225
D.K. Jain, J.1. In this suit for permanent injunction and recovery of damages, restraining the defendant from interfering with her possession of five Ambassador cars; for transferring of the said cars in the name of the plaintiff in the records of the State Transport Authority, the return of one of the vehicles, seized by the defendant to the plaintiff, and for a decree for the recovery of a sum of Rs. 5,05,000/-, the plaintiff has filed an application (IA No. 3373/94) for grant of an ad interim injunction. On the said application, notice with an ex parte ad interim injunction order was issued on 11th April, 1994, restraining the defendant from taking possession of four Ambassador cars and from disposing of, alienating or parting with possession of the seized Ambassador car.On being served with summons/notice, the defendant has moved an application (IA No. 1052 / 94) for vacation of the said ex parte order.2. This order will dispose of both the applications.3. According to the plaintif...
State Vs. Shiv Charan
Court: Delhi
Decided on: Mar-19-1998
Reported in: 1998CriLJ2776; 76(1998)DLT873; 1998(45)DRJ289; 1998RLR324
Dalveer Bhandari, J. 1. This revision petition is directed against the judgment and order of the Metropolitan Magistrate Delhi dated 14.1.1980 in which he had discharged the accused under Sections 218/468/466/420 IPC. Brief facts which are necessary to dispose of this revision petition are recapitulated as under:-The respondent Shiv Charan was posted in traffic Police who had been issuing bogus traffic challans to the drivers, owners of public motor vehicles showing therein falsely that their documents viz. driving licences, fitness certificates, etc. are impounded and attached with the so-called forged challans, while such documents never existed with the parties, or the same were time barred. The respondent enabled some of the drivers of the public vehicles to operate without valid papers and this helped in evading their prosecution against some consideration and with ulterior motives. The respondent was prosecuted under the aforesaid sections. The Metropolitan Magistrate prima facie...
Metal Containers Pvt. Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-18-1998
Reported in: (1998)(103)ELT456TriDel
1. The issue involved in the appeal filed by M/s Metal Containers (P) Limited is whether cost of PP Caps supplied along with the metal containers but separately is includible in the assessable value of the containers.2. Shri V.K. Punwar, Executive Director of the appellant contended that the Assistant Collector was not competent to adjudicate the matter as the fact of suppression was involved in the show cause notice and as per the provisions of Section 11A of the Central Excise Act the Collector was Competent Authority to adjudicate the matter. He further submitted that PP caps were supplied separately by them to their customers and these were not fitted with the metal containers and, as such, their cost is not includible in the assessable value. On a query from the Bench, he submitted that during the period involved in the present appeal PP Caps were supplied with all the metal containers cleared by them.3. Shri M. Ali, learned D.R. drew our attention to the decision in the case of ...
Collector of Central Excise Vs. Twyford Estate
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-18-1998
Reported in: (1998)(101)ELT95TriDel
1. A common issue is involved in these three appeals. Therefore, these are being taken up together for final disposal.2. None appeared on behalf of the respondents in call the cases in spite of service of notices as per acknowledgment on record. Therefore, the appeals are being taken up in the absence of the respondents.3. The brief facts of the appeals are that the respondents are engaged in the manufacture of tea and the respondents removed the tea waste for manufacture of instant tea and the Revenue demanded cess on the tea waste also. Collector, C. Ex. (Appeals) in the impugned order held that tea cess is not leviable on the tea waste.4. The Revenue filed these appeals on the ground that cess is leviable on tea waste cleared for the manufacture of instant tea meant for export since it is not specifically exempted under Central Excise Rules, 1944. The cess on tea is leviable under Tea Act, 1953. The contention of the Revenue is also that the tea includes tea waste also which will s...
Jai Madhu Corporation Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-18-1998
Reported in: (1998)(102)ELT44TriDel
1. The short question for consideration is whether value of CID Joints material is includible in the assessable value of A.C. Pressure pipes manufactured by the appellants and supplied to the Public Health Engineering Department and other customers.2. The appellants are engaged in the manufacture of A.C. Pressure pipes falling under Chapter Heading 6804.30 of the Central Excise Tariff Act, 1985. In addition to these pipes they also supplied CID joints material to the Public Health Engineering Department as per contract.3. Shri K.K. Anand submitted that activity undertaken by the assessee with reference to the supply of CID joint material to the Public Health Engineering Department is only a trading activity since the appellants are not manufacturing CID joint material nor supplying the same to all customers. He submits that in the similar facts and circumstances with reference to the supply of 'O' rings to the same Department of Rajasthan has come up for consideration and the Tribunal...
Nizam Sugar Factory Limited Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-18-1998
Reported in: (1998)(101)ELT62TriDel
1. The above appeals relate to the issue of classification of impure gases emanating as a bye-product during the process of fermentation of molasses. According to the appellants, it is not goods within the meaning of Excise Law as it is not marketable while according to the Department, the item is excisable goods falling for classification under T.I. 14H of the Schedule to the erstwhile Central Excise Tariff upto 28-2-1986 and under sub-heading 2811.10 of the Schedule to the Central Excise Tariff Act, 1985 after 1-3-1986.2. The brief facts necessary for understanding the scope of the controversy are that M/s. Andhra Pradesh Government Power Alcohol Factory processes molasses received from M/s. Nizam Sugar Factory Ltd. for the purpose of manufacture of rectified spirit. During this process, a mixture of gases including impure Carbon dioxide gas is also produced and under an agreement, M/s. Andhra Pradesh Government Power Carbon dioxide Alcohol Factory supply the gas to M/s. Nizam Sugar...
Commissioner of Central Excise Vs. Metro Tyres Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-18-1998
Reported in: (1998)(62)ECC248
1. The Revenue is aggrieved by the order passed by the Commissioner of Central Excise (Appeals), Chandigarh remanding the case covered by the Order-in-Original No. 59-60/96 to the adjudicating authority for fresh decision with the directions to consider the plea of the respondents/assessees that they had filed a supplementary declaration on 29-9-1994 showing waste and scrap as final products along with cycle chains and moped chains and also to examine the admissibility of Modvat credit on inputs to the extent of duty leviable on scrap generated during the processing of inputs for the manufacture of cycle chains from 29-9-1994 onwards.2. Briefly stated the facts of the case are that the assessees are engaged in the manufacture of moped chains and cycle chains both falling under Heading 7315 of the Schedule to the CETA, 1985. The assessee was taking credit of duty paid on the inputs used in the manufacture of moped chains exported under bond and the credit so taken got accumulated in th...
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