Delhi Court January 2002 Judgments
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Neelam Textiles Vs. Commissioner of Central Excise,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-23-2002
Reported in: (2002)(141)ELT418TriDel
1. The appellants manufacture processed cotton fabrics and processed man made fabrics falling under Headings 52.06 and 55.08. On 21- 2-90, the Central Excise Officers visited their factory premises and physically verified the stock of the finished goods as against the entry made in RG-1 register. During the course of checks, the Officers resumed certain records. On scrutiny of the resumed documents, it was found that the two sets of invoices with different serial numbers. The finished goods cleared against the invoices in the duplicate account were without payment of duty. It was alleged that the party during the period from October, 1989 to 21-2-90 removed 88125 square metres of man made cotton fabrics and 105993,37 square metres of man made fabrics without payment of duty. Further, the challan books of the appellants also revealed that 6515.30 square metres of the processed man made cotton fabrics and 9393.57 of the man made processed fabrics were removed against the said challans i...
Living Media India Ltd. Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-23-2002
Reported in: (2002)(81)ECC544
1. These appeals, at the instance of the assessee M/s. Living Media India Ltd. are directed against common order bearing No. HKS (515-516)Cargo/2001 dated 12.6.2001 passed by the Commissioner of Customs (Appeals) New Delhi. The Commissioner (Appeals) had dismissed appeals filed by the assessee against order-in-assessment Nos.DA/ACU/9/98 and DA/ACU/10/98 both dated 23.6.98. Since the main issue arising in these appeals is one and the same, we propose to dispose of the appeals under a common order.2. Appellant imported a consignment of Audio Compact Discs from Singapore vide Bill of Entry No. 659308 dated 27.5.98. They had similar import of Audio Compact Discs from Australia under Bill of Entry No.659289 dated 27.5.98. The dispute regarding valuation of these consignments is the subject matter of the present appeals. The appellant under takes various music projects in India. Under these projects they enter into agreement with reputed artistes for composing and recording musical works, t...
Suman Jewellery and anr. Vs. Cc
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-23-2002
Reported in: (2002)(102)LC894Tri(Delhi)
1. These appeals are filed against the same adjudication order and, therefore, are being taken up together.2. Brief facts of the are that the appellants, M/s. Suman Jewellery, placed on order for supply of gold jewellery to M/s. Deepu Jewellers.The gold jewellery was imported into India and the bill of entry was filed on 27.4.1994. The benefit of notification No. 117/94-Cus was claimed by the importer. Importer also produced special import licence in respect of the goods, in question. The Customs authorities informed the importer that Special Import Licence was not valid for the import of gold w.e.f. 1.4.2001 and the gold jewellery could be imported against a Specific Import Licence. In response to this objection, the importer made a request to re-export the gold jewellery. The Commissioner of Customs, in the impugned order, rejected the request for re-export and confiscated the goods under Section 111(d) of the Customs Act and gave option to redeem the goods on payment of redemption ...
Bank of Baroda Vs. Navratan Trading Co. Pvt. Ltd. and ors.
Court: Delhi
Decided on: Jan-23-2002
Reported in: 2002VAD(Delhi)16; 96(2002)DLT889; 2002(65)DRJ113
Mukundakam Sharma, J. 1. This is a suit filed by the plaintiff seeking for a decree for recovery of an amount of Rs. 2,04,303.59 with interest and costs. 2. The plaintiff is a schedule bank constituted under the Banking Companies (Acquisition and Transfer of Undertakings) Act. The defendant No. 1 is a Private Limited Company registered under the Companies Act and the defendants 2 & 3 at the relevant time were the Directors of the first defendant along with defendant No. 4. In or about April, 1976, defendants 2 to 4, on behalf of defendant No. 1, approached the plaintiff bank for grant of financial facilities. On 5.5.1976, after the defendants had signed and executed a Demand Promissory Note for Rs. One lakh, an agreement of hypothecation of goods and other relevant documents were executed between the plaintiff bank and the defendants. The plaintiff bank granted to the defendants Packing Credit Limit of Rs. One lakh. Subsequently, the defendants approached the plaintiff bank for extensi...
Delhi Public School and anr. Vs. Director of Education and ors.
Court: Delhi
Decided on: Jan-23-2002
Reported in: 2002IIIAD(Delhi)421; 97(2002)DLT118
Mukul Mudgal, J.1. This writ petition challenges the Letters dated 10th of June, 1998, issued by respondent No. 1 disapproving the suspension of respondents 3 to 5 who are teachers/employees of the petitioner No. 1-School which is an unaided private School, duly recognized under the Delhi School Education Act & Rules 1973 (hereinafter referred to as 'the Act & Rules').2. The principal challenge to the disapproval is on the ground that the Letter dated 10th of June, 1998 (Annexure P-7 at Page 44 of the petition) gave no reasons. The said Letter dated 10th of June, 1998 reads as under:'Sub: Reg. suspension of the three teachers of the school. Sir, I am directed to say that the proposed suspension cases of the following teachers of your school were placed before the Director of Education, Delhi. 1. Mrs. Indrani Ghosh, TGT 2. Sh. Ajit Singh, PET 3. Sh. B. Das, PGT The DE has desired that the Disciplinary Enquiry may be conducted for which nominee of the Director has already been given in c...
Lt. Col. S.P.S. Rekhi Vs. Union of India (Uoi) and ors.
Court: Delhi
Decided on: Jan-23-2002
Reported in: 99(2002)DLT238; 2003(2)SLJ96(Delhi)
Dr. M.K. Sharma, J. 1. The facts and the issues arising for considering in these writ petitions are similar and, thereforee, I propose to dispose of all these writ petitions by this common judgment and order. 2. The petitioners herein were all Re-employed superannuated officers from the Indian Army. Pursuant to the Scheme of the Respondents the petitioners herein after their retirement from the Indian Army were Re-employed in terms of the said Scheme of the respondents. The petitioners, however, were not given extension of Re-employed service up to the age of 58 years om terms of the amended Army instructions and, thereforee, the petitioners herein filed the present petition seeking for a direction to the respondents to allow the petitioners to work and to have extend service up to the age of 58 years. 3. There is a considerable deficiency of regular officers in the Army since long. The same is an accepted position as there is a deficiency of 12000 officers in the Indian Army. In order...
Commissioner of Central Excise Vs. Executive Engineer, Fabrication
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-22-2002
Reported in: (2002)(80)ECC531
1. In these two appeals filed by the revenue, the issue involved is whether the principle of unjust enrichment is applicable to the refund of duty sought by the Executive Engineer, Madhya Pradesh Electricity Board.2. Shri R.D. Negi, Ld. SDR submitted that the respondents manufacture structurals, which were used in the manufacture of transmission towers; that the Commissioner (Appeals) under Order in Appeal No. 483/93 dated 28.5.93 held that cutting, welding, punching making holes etc. did not amount to manufacture; that their Appeal was also rejected by the Tribunal vide Final Order No. 484 to 488/99 B1 dated 28.4.99 against which the Appeal has been filed before the Supreme Court; that the refund claims were filed by the Electricity Board; that the Assistant Commissioner sanctioned the refund claim but directed the same to be credited to the consumer welfare fund in absence of any specific documentary or other evidence to establish that the burden of duty of excise had not been passe...
Continental Foundation Joint Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-22-2002
Reported in: (2002)(80)ECC518
1. The appellants M/s. Nathpa Jhakri Power Corporation (NJPC) are a joint venture between the Government of India and Govt. of Himachal Pradesh, set up for the purpose of construction of a power project between the towns of Nathpa-Jhakri in Himachal Pradesh known as Nathpa Jhakri Power Corporation funded by the World Bank. The civil work relating to the project was allotted to three construction companies viz., M/s. Continental Foundation Joint Venture (CFJV), M/s. Nathpa Jhakri Joint Venture (NJJV) and M/s. Jai Prakash Hyundai Consortium (JPHC). The agreement was entered into by M/s. NJPC and the construction companies to provide inter alia 'mix concrete' for execution of various items of work under the contract.2. The Commissioner of Central Excise, Chandigarh issued a show cause notice dated 20.1.99 to all the above parties alleging that the construction companies employed by M/s. NJPC were manufacturing 'Ready Mix Concrete (RMC)' on which no Central Excise duty is being discharged...
Malik and Sons Vs. Commissioner of C. Ex., Faridabad
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-22-2002
Reported in: (2002)(141)ELT492TriDel
1. The brief facts of the case are as follows :- The appellants are manufacturers of excisable goods falling under CSH 8512.00 and 8714.00 of the Schedule to the Central Excise Tariff Act, 1985. During the period (October 1997) relevant to the present case, they were availing the facility of Modvat credit on inputs under Rule 57A of the Central Excise Rules, 1944. On 23-10-97, officers of Central Excise visited their factory and found a shortage of 12840 Kgs. of raw material vis-a-vis, the balance recorded in the RG 23A Part-I. Shri Sanjay Kumar, who was, under authorization by the proprietor of the concern, looking after the affairs of the concern pertaining to receipt of raw materials, production and clearance of finished goods, Sales Tax, Income Tax, Central Excise duty etc., stated to the officers that, as per RG 23A Part-I, the balance quantity of HR Plate was 12840 Kgs.whereas, on physical verification, the material was not traceable. He further stated that the said quantity of ...
Rajiv Gupta and anr. Vs. Cc
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-22-2002
Reported in: (2002)(103)LC210Tri(Delhi)
1. These are two appeals filed by the appellants viz. Shri Rajiv Gupta and Ajay Gupta against the Order-in-Original dated 2.9.1993 passed by the Collector of Customs, New Delhi imposing penalty of Rs. 50,000/- on Ajay Gupta and Rs. 25,000/-on Shri Rajiv Gupta under Section 112 of the Customs act 1962. Learned Counsel for the appellants has contended that there is no provision in the Customs Act for punishing the attempt to commit an offence; that by release of the currency, the independent corroboration has gone; he has drawn our attention to paras 3, 4 and para 13(v) of the show cause notice and submitted that after reading of the said paras one can easily make out that the offence wishing to receive is not punishable under the Customs Act though it may be punishable under other provisions of Law like FERA and NDPS. In this regard he relied upon the decision in the case of Punit Kumar Sakhuja and Another reported in 2001 (43) 797 (T). He also contended that assuming but not admitting...
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