Delhi Court June 2001 Judgments

Saco Alloys Vs. Cce Jaipur

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)(147)ELT80TriDel

1. This application is for waiver of pre-deposit of duty and penalty amounts and for stay of recovery thereof, pending the captioned appeal.This application arises in an appeal which involves issues relating to modvat credit. The very maintainability of appeal is at stake before the larger Bench in a matter referred from this Bench, in the case of Kissan Sahkari Chinni Mills Ltd. Therefore, the prayer for waiver of pre-deposit in the present application cannot be considered till the maintainability of the appeal itself is settled. However, with regard to the prayer for stay of recovery, there will be an Interim stay recovery of the duty and penalty amounts till final disposal of the present application, in the interest of justice. The application is posted to 7.8.2001 for consideration of the prayer for waiver....

M/S. Bhawani Steel Rolling Mills Vs. Cce, Chandigarh-i

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. The matter was called. No one appeared for the appellants M/s.Bhawani Steel Rolling Mills, Guru Ki Nagri, Mandi Gobindgarh, Punjab. The notice for today's hearing was issued on 11.5.2001. When the matter had come up earlier on 20.4.2001 at that time also none was present although the notice had been issued on 23.2.2000 and had been duly acknowledged as per the acknowledgement card on record.2. As it appears that the appellants are not interested in pursuing their appeal, the appeal is dismissed for non-appearance. Ordered accordingly....

M/S. Neoli Sugar Factory, Vs. Cce, New Delhi

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)LC63Tri(Delhi)

1. This appeal filed by M/s Neoli Sugar Factory is against the orders of the lower authorities rejecting a refund claim of the appellants on the grounds of time-bar and unjust enrichment.2. The appellants are engaged in the manufacture of cane sugar. During the period 1978-79 and 1979-80, they had paid duty and valorem on the levy sugar on the basis of the price fixed by the Central Government as per orders issued under Section 3(3)(c) of the Essential Commodities Act, 1955. They, along with many other sugar manufacturers, challenged the price fixation before the Allahabad High Court in writ petitions and the High Court, by interim order dated 21.01.1980, fixed the prices for different grades of levy sugar. The appellants paid duty on the levy sugar for the aforesaid period on the basis of the price so fixed by the High Court. The High Court's decision was taken up in appeal before the Supreme Court. The apex court, by its judgement dated 22.09.1993, directed the Central Government to...

Maya Steel (P) Ltd. Vs. Cce Chandigarh

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

2. This application is for waiver of pre-deposit of duty and for stay of recovery thereof pending the appeal. The prayer for waiver must wait for the decision of the Larger Bench on the issue referred from this Bench is the case of KISSAN SAHAKARI CHINI MILLS. As regards the other prayer for stay, there will be an interim stay of recovery of the duty till final disposal of the present application in the interest of justice. The application is posted to 24.08.2001 for consideration of the prayer for waiver of deposit. Issue certified copy of this order....

M/S S. Kumars Vs. Cce Indore

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(131)ELT617TriDel

1. This is an application for waiver of pre-deposit of duty amounting to Rs. 19,58,446/- and penalty amounting to Rs.2 lakhs confirmed by the Commissioner (Appeal) under the impugned Order against M/s S. Kumars.2. Shri V. Lakshmikumaran, Id. Advocate, submitted that the applicants, besides manufacturing Textiles Fabrics, also do job work; that they received knitted pile fabrics in grey form M/s Dhvani Terefebs Exports Pvt. Ltd; that they received grey fabrics in running length of 300mtrs which is being cut by them into convenient lengths according to the size of their machines and then they undertake the process of washing, dyeing and bleaching hydro extraction, tumble dyeing and drying; that before 23-7-96 both grey and processed fabrics was classified by the Department under Heading 60.01 of the Schedule to the Central Excise Tariff Act; that with the grant of exemption to goods falling under Heading 60.01, three show cause notices were received by them for classifying the processed...

M/S. Hindustan Processors Vs. Cce, Jaipur

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. Shri K. K. Anana, Advocate submits that the major portion of demand ana penalty in these proceedings relate to the inclusion of gallery in determining the capacity under the relevant provisions of the Hot Air Stenter Independent Textile processors Annual Capacity Determination Rules, 1998 and that this issue regarding gallery had already been settled in favour of the appellants by the Larger Bench decision of the Tribunal inthe case of M/s. Sangam Processors Bhilwara Ltd. vs. CCE Jaipur 2000(42) RLT 429 *(LB). He further submits that the appellants have also applied for abatement as during the period 16.12.98 to 15.2.99 their unit was closed. Separate orders have been passed by the jurisdictional Commissioner allowing the abatement although presently he does not have a copy of the same. He submits that the interest penalty amount/penalty amounts will have to be determined in the light of the above Tribunal's Larger Bench decision and in view of the abatement claim already admitted ...

M/S. Sundstrand Forms Pvt. Ltd. Vs. Cce, Meerut-ii

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. M/s. Sundstrand Forms Pvt. Ltd. have filed this appeal challenging the imposition of penalty of s. 50 lakhs and confirming the amount of duty of Rs. 59,33,223.20. The contention in the appeal is that in the process of manufacture of computer stationery by the appellant self-copying paper emerges as an intermediate stage. The Department alleged that since self-copying paper emerges at the intermediate stage, duty is chargeable on that. Accordingly, the authorities below have confirmed the above demand and imposed a penalty as indicated above. Against this confirmation of the demand for duty and imposition of penalty, the appellants have also filed a petition for waiver of pre-deposit of duty and penalty.2. Arguing the case for waiver of pre-deposit of duty and penalty Shri A.K. Jain, Ld. Counsel submits that there was not physical removal of the self-copying paper. He submits that the applicants is manufacturing paper stationery in continuous form of paper and in the inter-mediate s...

M/S. Banswara Syntex Ltd. and Sh. Vs. Cce, Jaipur

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. These are two applications for waiver of pre-deposit and the stay of recovery of the following amount of duty and penalty;1. M/s Banswara Syntex - Rs. 3,59,733 ltd. duty 2. Shri K.K. Anand, ld. Advocate submitted that in their declaration for the manufacture of blended yarn they claimed exemptions form payment of duty under Notification No. 5/99-CE dt. 2-6.98 in respect of yarn of Poly star Staple Fibre in which the proportion of Polyster staple fibre was less than 70% by weight of total fibre contents; that as they had availed of exemption in respect of 2/30 PV 70/30 Yarn, the Addition Commissioner demanded the duty and imposed penalty holding that the Polyster Staple Fibre content was not less then 70%. the ld.Advocate, further submitted that they are not disputing the duty liability but the quantum of duty has to be worked out after determining the assessable value interims of decision of the Larger Bench of the Tribunal in the case of Sri Chakra Tyres Vs. CCE 1999(32) RLT 1 (CE...

Punni Ram Vs. the State

Court: Delhi

Reported in: 2001IVAD(Delhi)985; 2001CriLJ3373; 92(2001)DLT904

R.S. Sodhi, J.1. Criminal Appeal No.181/1993 seeks to challenge the Judgment and Order of the learned Special Judge in CC No.17/1987 whereby the learned Special Judge by his Order dated 29.10.1993 held the appellant guilty and convicted him under Section 161 IPC and Section 5(2) read with Section 5(1)(d) of the Prevention of Corruption Act, 1947 and further by a separate Order sentenced the appellant to undergo RI for one year with a fine of Rs.500/- under Section 161 IPC and in default of payment of fine to undergo further SI for 45 days; to undergo RI for one year with a fine Rs.1,000/- under Section 5(2) read with Section 5(1)(d) of the Prevention of Corruption Act, 1947 and in default of payment of fine to undergo further SI for 30 days. Both the sentences were directed to run concurrently.2. Brief facts of the case, as noted by the learned Special Judge, are that 'On 30th July, 1985 Kuldeep Verma s/o, late Shri Laxman Dass, r/o B-7, Extension 4, Safdarjang Enclave, New Delhi repor...

Dr. K.L. Kalra Vs. State

Court: Delhi

Reported in: 2001VAD(Delhi)83; 92(2001)DLT325

ORDERR.S. Sodhi, J.1. Criminal Revision No. 197/2000 is directed against the order of the learned Additional Sessions Judge dated 9.3.2000 whereby the learned Judge held that there was no evidence on record to sustain charge under Section 304 IPC but found evidence on record to frame a charge under Section 304-A IPC.2. The learned counsel for the petitioner has drawn my attention to a Judgment of this Court dated 17th October, 2000 whereby the order of the learned Additional Session Judge dated 9th March, 2000 was challenged by another accused and this Court, on evaluation of the material before it, came to the conclusion that no charge could be sustained against the accused person under Section 304-A read with Section 34 IPC. The case of the petitioner is identical to the case of Dr. Davinder Malik in Criminal Revision No. 228 of 2000 wherein, as stated above, the charges have been quashed by Order dated 17th October, 2000. The same reasoning would apply to the case of Dr. K.L. Kalra....