Delhi Court March 1999 Judgments
Home Cases Delhi 1999 Page 12 of about 205 results (0.020 seconds)Srichakra Tyres Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2002)(80)ECC588
1. In Appeal No. E/SB/5426/ 93/MAS, question before the SZB of this Tribunal, as framed by it, was "whether in the case of the goods which have been sold at a particular price and where duty is subsequently demanded in respect of the same in terms of Section 4(1) reed with Section 4(4)(d)(ii) the amount of duty which became payable later and which has been demanded can be abated from the sale price or not"[see para 5 of the referring order of SZB].1.2 Facts leading to the above question are that the appellant (Sri Chak-ra Tyres Ltd.) had declared certain sale prices for the tyres manufactured by it at a certain time. Later on, two price revisions at the higher levels were effected by the appellant's marketing wing, but the excise personnel of the appellant,reportedly by oversight, failed to declare those higher revisions to the Excise department leading to lesser payment. Department has treated the entire excess realisation in prices on sale of tyres as assessable value and claimed sh...
Tag this Judgment!Amn India Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1999)(110)ELT1015TriDel
1. The above mentioned Four (4) Appeals were taken up together, heard together and are being disposed of by this common order.2. The facts of the case briefly stated are that certain Bills of Entry were filed in the name of the Appellants on the strength of additional licence issued to them as Export House. The Bills of Entry with regard the truth and contents of the description and value was signed by Shri R.N. Kapoor of M/s. India Agencies as per Power of Attorney holder of the above firms. In the case of M/s. AMN India, the Power of Attorney was given to Shri P.N. Khanna who, in turn, authorised M/s. India Agencies to act on behalf of the importing firm. All the Bills of Entry related to import of Industrial Sewing Machines from 2 Suppliers, viz.M/s. Pegasus Sewing Machines Manufacturing Co. Limited of Japan and M/s. Juki (Hongkong) Limited, Hongkong. Importers were in the name of M/s. AMN India and M/s. Zoro Garments. M/s. Oceanic Exports imported sewing machines from M/s. Juki. T...
Tag this Judgment!Commissioner of C. Ex. Vs. Hindalco Industries Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1999)(113)ELT611TriDel
1. This Reference application is filed by the Revenue for referring the following question of law to the Hon'ble High Court for their valuable opinion arising out of their Final Order Nos. A/2359-75/96-NB, dated 12-9-1996: "Whether items namely Refral Dip Tube Float; Refractory Bricks/Refractory Cements; Asbestos Magnesia and ACC Calundum/High Alumina Refractory Cement; and Laboratory Chemicals said to be used for testing of raw materials and maintenance /running of Plant and machinery required for production of Aluminium and products thereof can be covered under the expression- 'in or in relation to the manufacture of final product' and as such can they be considered as inputs eligible for Modvat credit under Rule 57A of - the Central Excise Rules, 1944 or Not?" The learned JDR appearing on behalf of the appellant submits that the Tribunal passed the Final Order following the ratio of the Larger Bench decision of the Tribunal in the case of Union Carbide India Ltd., Calcutta and Ors....
Tag this Judgment!Virender Singh Vs. G.M., Fruit and Vegetable Project and anr.
Court: Delhi
Reported in: 1999IIAD(Delhi)20; 78(1999)DLT797; 1999(49)DRJ334
ORDERArun Kumar, J.CM No.2463/19981. This is an application under Section 5 of the Limitation Act for condensation of delay in filing the present appeal. Notice of the application was issued to the respondents. They have filed reply opposing the application. Counsel for the appellant has stated in the application that there is a delay of 120 days in filing the appeal. The delay is sought to be explained on the ground of illness of appellant's mother. It is submitted that she was critically ill from 3rd June 1998 to 4th August, 1998. She was suffering from jaundice and hypertension. She is above 60 years of age and required special care and attention. The appellant has filed the medical prescriptions issued for his mother by private doctors from time to time. The mother was residing at the relevant time in a village near Sonepat in Haryana. She also had some spinal cord problem due to which her movement was not normal.2 The respondents have opposed the application stating that the illne...
Tag this Judgment!Indian Road Constn. Corpn. Ltd. Vs. K.P. Grover and ors.
Court: Delhi
Reported in: 1999IIIAD(Delhi)24; 78(1999)DLT691; 1999(49)DRJ337
ORDERArun Kumar, J.1. This appeal is directed against the judgment dated 16th October 1998 passed by a learned single Judge of this court allowing the writ petition filed by the respondents claiming revised pay scales in the grade of Rs.1640-2900 for the posts of Assistants, redesignated as Senior Accountants, Sr. Assistants and P.A./Senior Stenographers held by the respondents in the Indian Road Construction Corporation Limited, the appellant herein. The appellant Corporation is a public sector undertaking. The respondents stated in their writ petition that in several public sector undertakings the revised scales have been accepted and implemented and they should also be treated similarly and get the benefit of revised pay scales. The learned Single Judge noted that the scale for the posts in question stood revised in case of employees of the Govt. of India vide office memo dated 31st July 1990. The said O.M. was issued by the Department of Personnel and Training, Ministry of Personne...
Tag this Judgment!Mohinder Singh (Ex. Sepoy) Vs. Union of India and ors.
Court: Delhi
Reported in: 1999IIIAD(Delhi)53; 78(1999)DLT817
ORDERMammohan Sarin, J.,1. Rule D.B. had been issued in the present case on 26.9.1995 and the matter was directed to be listed on 1.2.1999. Counsel for the parties were heard and judgment was reserved. The matter was renotified for seeking clarifications on certain aspects on which counsel for the parties were again heard on 19.2.1999.2. Petitioner is aggrieved by the rejection of his claim for disability pension. Petitioner seeks a direction in the nature of mandamus to direct the respondents to grant disability pension with effect from 12.1.1989 Along with interest on the arrears. 3. Petitioner was enrolled as a combatant soldier in the army on 26.12.1981, after undergoing a medical examination. Petitioner's case is that due to rigours and hazards of military service life, he developed a stomach disease in 1986 and was treated for the same in the military hospitals. Petitioner was found to have been suffering from 'bladder neck obstruction' resulting in the thinning of urine stream. ...
Tag this Judgment!Balsara Hygiene Products Limited Vs. Kavita Trehan and Another
Court: Delhi
Reported in: 1999IIIAD(Delhi)598; 1999CriLJ4276; 79(1999)DLT153; 1999(49)DRJ642; 1999RLR438
ORDERDalveer Bhandari, J.1. The petitioner has filed this application under Article 215 of the Constitution of India read with Section 12 of the Contempt of Courts Act, 1971 and Section 151 CPC for initiating contempt proceedings against the respondents/contemnors and for punishing them for wilfully disobeying the orders of this Court dated 25.5.1991. This Court while dismissing the suit filed by the plaintiffs/contemnors who are mentioned as respondents/contemners in this petition, passed the following order :- 'In view of the above discussion, the suit is dismissed with costs which are quantified at Rs. 3,000/- and the plaintiffs are also directed to take out an FDR From a Nationalised Bank in the sum of Rs. 25.40 lacs in the name of the Registrar of this Court for a period of one year, in the first instance will be subject to further orders of this Court depending upon the outcome of the proceedings pending before the Court at Chandigarh and to the result of a claim, if any, made be...
Tag this Judgment!Bry Air India (P) Ltd. and anr. Vs. Western Engineering Co.
Court: Delhi
Reported in: 78(1999)DLT659
M.K. Sharma, J.1. By this order, I propose to dispose of I.A.No. 14133/1992 wherein the plaintiffs have sought for an interim temporary injunction seeking for restraining the defendants, their servants and agents from divulging or making known directly or indirectly the know-how design and technology of dehumidifier of the plaintiffs to any third party or person or make use of the same either alone or jointly and also the application, I.A.No. 4566/1996, filed by the defendant.2. This Court by order dated 14.8.1992 while issuing summons and notices issued an ex parte ad interim temporary injunction restraining the defendant from copying the drawings of the plaintiffs with respect to dehumidifiers. The defendant appeared in the suit and contested the matter and also filed an application for vacation of the interim injunction granted by this Court. The aforesaid application filed by the defendant under Order 39, Rule 4, CPC was registered as I.A. No. 14133 / 1992. The said application as ...
Tag this Judgment!Jaina Detergent P. Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1999)LC115Tri(Delhi)
1. The issue involved in this appeal filed by M/s. Jaina Detergent (P) Ltd. is whether Modvat credit under Rule 57A of Central Excise Rules can be availed of simultaneously along with the clearance of the goods without payment of duty.2. Shri Jitender Singh, ld. Advocate, submitted that the appellants manufactured detergent cake under their own brand name as well as under a different brand name of other person on job work basis. The appellants were availing of benefit of Notification No. 1/93 in respect of detergent cake manufactured with their own brand name. On 7-5-1993, they filed a declaration for availment of Modvat credit in respect of detergent cake affixed with brand name of other person and continued to clear the detergent cake affixed with their own name at nil rate of duty under Notification 1/93. The Addl. Collector demanded the duty in respect of clearance of detergent affixed with their brand name, which was confirmed by the Collector (Appeals), in the impugned order, ho...
Tag this Judgment!Collector of C. Ex. Vs. Associated Pulps and Paper Mills
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1999)(107)ELT631TriDel
1. In this appeal preferred by Revenue the issue involved is whether the benefit of Notification No. 25/84-C.E., dated 1-3-1984 is available to the printing and writing papers manufactured by M/s. Associated Pulp & Paper Mills Ltd. 2. When the matter was called, none was present on behalf of the Respondents in spite of Notice. We, therefore, heard Shri M.P. Singh, ld. DR and perused the records. The Respondents manufactured Printing and writing paper. Two show cause notices were issued to them for demanding differential excise duty on the ground that the benefit of Notification No. 25/84 was not available to them as the waste paper used by them for making pulp ordinarily contained 10-15% of wood and consequently the pulp used by them would consist of more than 50% by weight of softwood/hardwood. The Assistant Collector, however, did not confirm the demand holding that the Notification No. 25/84 provided exemption to paper manufactured out of pulp containing not less than 50% weigh...
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