Delhi Court May 1999 Judgments
Home Cases Delhi 1999 Page 5 of about 243 results (0.010 seconds)Cce Vs. May Fair Electrical Industries
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1999)(85)LC953Tri(Delhi)
1. Question involved in the present matter is whether respondents' clearances in respect of some goods (electrical fittings) affixed with a brand name of another person not eligible to SSI Exemption and being cleared on payment of duty are to be clubbed with the clearances of the respondents herein of the same goods availing the benefit of exemption under Notification 175/86-CE.2 Revenue contends that for the purpose of computing the aggregate value of clearances under Clause (a) or (b) of Paragraph 1, that is, for the purpose of computing Rs. 30 Lakhs or Rs. 75 Lakhs clearances, the clearances of branded goods as aforesaid shall also be included.3. Respondents on the other hand contends that value of branded goods shall not be reckoned in computing aggregate value of clearances under Clause (a) and (b) of Paragraph 1 of the said Notification, because such branded goods go out of purview of Notification 175/86-CE in view of Para 7 of the Notification.4. At the outset Ld. Advocate Shri...
Tag this Judgment!Collector of C. Ex. Vs. Indian Hotels Company Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1999)LC804Tri(Delhi)
1. Heard both sides. The question before us in this appeal is whether addition of dry fruits like nuts, raisins on the duty paid chocolate moulded after melting and solidification brings into existence a new commodity liable to duty again. The lower Appellate Authority has held that it is not a process of manufacture and therefore, no fresh liability of duty arises on the chocolate added with dry fruits.Revenue has come in the appeal and the aforesaid order.2. In the grounds of Appeal, as has been reiterated by the ld. SDR the description given in sub-heading 1803.00 is "chocolates in any form, whether or not containing nuts, fruits, kernels or fruits, including drinking chocolates". It is therefore urged by the Revenue that chocolates in any form are taxable; chocolate in the block form/slabs will be taxable under the heading and the said chocolates which are repacked in smaller packs for retail sale will also be taxable in the same sub-heading in their own right. Since in the presen...
Tag this Judgment!Pioneer Electric Furnace Mfrs. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1999)(113)ELT667TriDel
1. This is an Appeal against Order-in-Appeal No. KVV/526/92-BRD, dated 30-10-1992, wherein the ld. Collector (Appeals) has upheld the classification of the product "Transformers' under C.E. Tariff Heading 85.04 as ordered in the Order-in-Original, but has dropped the penalty proceedings.2. When the case was called today, none appeared for the appellants.However, by their letter dated 5-5-1999, appellants have requested this Tribunal to decide the matter on merits in their absence.3. Basically the issue involves the classification of Electric Transformers which are manufactured by the appellants, who are also manufacturers of Electric Arc Furnace. While the appellants claimed that the said Transformer was made per special design for operation in conformity with the Electric Arc Furnace, should be classified under Heading 85.14 in view of Section Note 4 of Section XVI of the Central Excise Tariff Act; the Collector (Appeals) in the impugned order had held that what would apply would be ...
Tag this Judgment!Vikas Arora (Shri) Vs. Union of India and Others
Court: Delhi
Reported in: 1999IVAD(Delhi)34; 80(1999)DLT531
ORDERMukul Mudgal, J.1.This judgment will dispose of these writ petitions which arise from the denial of admissions to the petitioners to Batch No. 101 of National defense Academy/Naval Academy pursuant to an advertisement issued on 18th October, 1997 which called for filling up of 365 vacancies. The written examination was held by the Union Public Service Commission on 19th April, 1998 and out of 1.10 lac candidates, 4,700 candidates were called for interviews in the month of eptember/October 1998. Pursuant to the said interviews 398 candidates were declared successful and were sent for medical examination. The UPSC had declared the number of vacancies as 337 when it published the list of candidates in the Employment News dated 28th December, 1998-1st January, 1999. 60 candidates were not found medically fit and the only successful eligible candidates were thus numbered as 338. It is not in dispute that 141 candidates of Batch 100 were accommodated after the admission was concluded in...
Tag this Judgment!Dhirendra Krishan Vs. Bharat Heavy Electricals Ltd. and Others
Court: Delhi
Reported in: 1999IVAD(Delhi)455; 1999CriLJ3405; 1999(50)DRJ607; ILR1999Delhi538
ORDERAnil Dev Singh, J.1. Rule D. B. 2. This order will dispose of two writ petitions, being Criminal Writ Petition No. 655/98 (Dhirendra Krishna v. Bharat Heavy Electricals Ltd. and others) and Criminal Writ Petition No. 751/98 (V. P. Kulshrestha v. Bharat Heavy Electricals Ltd. and others). By these writ petitions, the petitioners inter-alia question the sanction accorded by the third respondent under section 19(1)(c) of the Prevention of Corruption Act, 1988, for the prosecution of the petitioners for commission of the offences punishable under Sections 120B & 420 IPC and 13(2) r/w Section 13(1)(d) of the Prevention of Corruption Act, 1988 and for any other offence punishable under other provisions of law in respect of the acts enumerated in the sanction order. 3. First, we will deal with Criminal Writ Petition No. 655/98 filed by Dhirendra Krishan. Briefly stated the facts giving rise to this writ petition are as under:- 4. The petitioner who was the General Manager (Finance) of th...
Tag this Judgment!Man Sukh Lal Rawal and Others Vs. Union of India and Others
Court: Delhi
Reported in: 1999IVAD(Delhi)469; 1999(50)DRJ474
ORDERMadan B. Lokur, J.1. This writ petition under Article 226 of the Constitution challenges the order dated 21st March, 1997 passed by the Central Administrative Tribunal, Principal Bench, New Delhi (hereinafter referred to as the Tribunal). By the impugned order, the Tribunal decided seven petitions being O.A.Nos.2423/95, 2549/96, 1271/95, 146/96, 1963/96, 1018/95 and 1578/95. Before the Tribunal, there were 77 applicants but before us there are only 25 Petitioners.2. The case made out by the Petitioners is that they were (and in some cases, they are) working as members of the Home Guards. It is stated that they were appointed on various dates from 1978 onwards and all of a sudden, they have been told that their services are no longer required. No reasons have been given for terminating their services nor has any written order been given to this effect.3. At the outset, it is first necessary to understand who, or what are 'Home Guards'. The Government of India, Ministry of Home Affa...
Tag this Judgment!Udaipur Phosphates and Fertilisers Ltd. Vs. Union of India and Another
Court: Delhi
Reported in: 1999IVAD(Delhi)484; 1999(50)DRJ197
ORDERC.M. Nayar, J.1.The petitioner is a company registered under the Companies Act and is engaged in the manufacture of Fertilisers and Chemicals. It manufactures as one of its products Single Super Phosphate (for short SSP). The grievance of the petitioner is that the respondents by their impugned action revised the ex-works price of SSP on the basis of retrospective re-fixation of the installed capacity of the petitioner's factory. The amount which is alleged to have been deducted is Rs.7,62,287/- from the subsidy amount as payable to the petitioner on the basis of original ex-works price fixed by the respondents. 2. The background of claim for subsidy is adequately explained in paragraphs 3 to 8 of the writ petition which may be reproduced as under: '3. Single Super Phosphate is an important fertiliser manufactured in India and it is manufactured from rock phosphate and sulphur which have been and are largely imported into the counry. 4. Prior to 1982, SSP was under informal price ...
Tag this Judgment!Shree Acids and Chemicals Ltd. Vs. Union of India and Others
Court: Delhi
Reported in: 1999IVAD(Delhi)528
ORDERC.M. Nayar, J.1.The petitioners have moved this petition for issuance of an appropriate writ/direction commanding the respondents to pay a sum of Rs.29,30,290/- being the alleged subsidy payable for the fertiliser already supplied by the petitioner which subsidy is alleged to be illegally with-held by the respondents. 2. This petition also relates to maximization of production and re-endorsement as a consequence thereto and same question arises for consideration as in CWP No.1970/95 titled Udaipur Phosphates & Fertilisers Ltd. vs Union of India and another. Paragraphs 11 and 12 of this petition may be reproduced as follows: '11. That the Government of India, Ministry of Industry, Depart ment of Industrial Development vide its press note 9 dated 6th April, 1998 decided to allow the industrial unit to maximise their production subject to the condition that the industrial unit does not spend more than 10% of its existing investment for such enhancement of capacity. Under the scheme i...
Tag this Judgment!Varinder Agro Chemicals Limited and Another Vs. Union of India and Oth ...
Court: Delhi
Reported in: 1999IVAD(Delhi)534
ORDERC.M. Nayar, J.1.This petition has been filed for issuance of directions to the respondents to regularise the sales of 2210 MT of Single Super Phosphate (for short SSP) made by petitioner No.1 for the Rabi season of 1989-90 in excess of its EC allocation. 2. The relevant facts as stated in the petition are referred to in paragraphs 2,3,4,5,6 and 7 of the writ petition which read as follows: '2. The petitioner is a manufacturer of Single Super Phosphate (SSP) one of the fertilizers used as agricultural input in India. The first petitioner's fertilizer plant comprises of Sulphuric; Acid Plant, Single Super Phosphate Plant and Granulation Plant and the petitioner at its works manufactures Single Super Phosphates from raw material such as rock phosphate and sulphur. 3. Prior to 1982, SSP was under informal price control which was made effective from 16th March, 1976. A flat subsidy of Rs.200 per metric ton (PMT) was granted by the Government of India while the consumer price for indivi...
Tag this Judgment!Akhil Bhartiya Sarkari Lottery Vyapari Mahasangh and anr. Vs. Comm. of ...
Court: Delhi
Reported in: 1999IVAD(Delhi)593; 1999CriLJ3600; 80(1999)DLT561; 1999(50)DRJ495
ORDERAnil Dev Singh, J.1. In these two writ petitions the petitioners challenge the order of the Commissioner of Police, New Delhi, dated April 16, 1991 whereby sale of lottery tickets, both State and private have been prohibited in the entire National Capital Territory of Delhi w.e.f. April 17, 1999, under section 144 of the Code of Criminal Procedure. There are two petitioners in Writ Petition No. 391 of 1999. The first petitioner is the Akhil Bhartiya Sarkari Lottery Vyapari Mahasangh, a society registered under the Societies Registration Act, 1860, and the second petitioner is its General Secretary. The members of the society are dealing in the sale of lottery tickets organized by State Governments. In Writ Petition No. 368 of 1999 there is one petitioner. He is Vijay Prakash, who is the sole proprietor of M/s. Vijay Associates. This petitioner too claims to be engaged in the business of sale of lottery tickets organized by the States. He also claims that he has been appointed as s...
Tag this Judgment!