Delhi Court January 2002 Judgments
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Genuine Spares (India) Ltd. Vs. Commissioner of Customs, Jaipur
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-21-2002
Reported in: (2002)(80)ECC228
1. This is an application for dispensing with the pre-deposit. We are not satisfied that the applicant has made out a case to dispense with the pre-deposit of duty demand. The adjudicating authority has found in all the three consignments of the imported goods i.e. acrylic sheet off cut, the goods have been imported/dispatched directly from M/s. Genuine Corporation N.V. Katvilgweg 7B, 2050 ANT WERP, Belgium to the Indian importer, namely, the appellant. The export value for these consignments have been shown at the rate of US $ 457 PMT as indicated in the respective invoices. These sale invoices for the export value of the goods have been raised by M/s. Genuine Corporation Belgium on M/s.Sineximco Pte, Ltd., Singapore. The above concern further issued the invoices for these consignments at a uniform rate of US $ 308 PMT on the appellant. The adjudicating authority found that the other particulars i.e. container nos., Bill of Lading etc. are the same as indicated in the invoices of the...
Dhanya Kumar JaIn Vs. Commissioner of Customs, Indore
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-18-2002
Reported in: (2002)(141)ELT477TriDel
1. The Officers of Central Excise Cominissionerate, Indore on 3-4-89 intercepted a Maruti Car No. CIF-1529. The car was occupied by Shri Ram Kurnar Agarwal. One cloth bag was recovered from the car which was found to contain 52 foreign marked gold biscuits of 24 carats purity valued at Rs. 18,20,000/-. The gold biscuits and the car were seized. A statement was recorded from Shri Ram Kumar Agrawal who stated that on 3-4-89 he received a phone call from Shri Mukesh Kumar Jain who asked him to collect the gold biscuits from him at Suvidha Petrol Pump.Thereafter he reached in the car on that particular place and collected a bag containing 52 foreign marked gold biscuits from Shri Mukesh Kumar Jain. The residence of Shri Mukesh Kumar Jain was searched on 3-4-89.Shri Dhanya Kumar Jain, father of Shri Mukesh Kumar Jain was available.On search, further 46 silver rectangular cubes of weighing 30.130 kgs valued at Rs. 1,80,000/-, Indian currency and certain documents were recovered. Shri Dhanya...
Commissioner of C. Ex. Vs. Indian Acrylics Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-18-2002
Reported in: (2003)(160)ELT917TriDel
1. These are three applications filed by the Revenue for staying the operation of the Order-in-Appeal No. 288-290/2001, dated 29-8-01 under which the Commissioner (Appeals) has rejected the appeals filed by the Revenue and confirmed the orders in original dropping the demand of Excise duty.2. Shri Atul Dikshit, ld. DR, submitted that M/s. Indian Acrylics Ltd., respondents, had claimed benefit of Notification No. 85/95-C.E., dated 18-5-95 in respect of waste of acrylic staple fibre; that show cause notices were issued to them for denying the benefit of said Notification as it grants partial exemption to all goods falling under sub-heading 5505.10 of the Central Excise Tariff produced in a factory other than a factory producing man made fibre and man made filament yarn of organic polymers by manufacturing processes either by polymerisation of organic polymers or chemical transformations of natural organic polymer, irrespective of whether such factory produces such man made fibre or fila...
D.M. Gears Pvt. Ltd. Vs. Commissioner of Central Excise,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-18-2002
Reported in: (2002)(80)ECC533
1. Appeal Nos. 2859 to 2862/2000 are against Order-in-Original No.13/2000, dated 9-6-2000 passed by the Commissioner of Central Excise, Delhi-I confirming against M/s. D.M. Gears Private Ltd. (appellants in Appeal No. E/2859/2000-B) a demand of duty of Rs. 27,63,467/- under Rule 9(2) of the Central Excise Rules, 1944 read with the proviso to Section 11A(1) of the Central Excise Act 1944, imposing on them a penalty of Rs. 3 lacs under Rule 173Q and also imposing under Rule 209A penalties of Rs. 1 lac, Rs. 1 lac and Rs. 50,000/- on Shri CM. Handa (appellant in Appeal No. E/2861/2000-B), Shri O.K. Jain (appellant in Appeal No. E/2860/2000-B) and Shri R.K. Sharma (appellant in Appeal No.E/2862/2000-B) respectively. The Revenue's appeal (No. E/1663/2001) is against non-imposition of mandatory penalty on M/s. D.M. Gears Pvt.Ltd., under Section 11AC of the Act.2. The duty demand on M/s. D.M. Gears Private Ltd. [in short, M/s. DMG] is based on clubbing of clearances for the purpose of determi...
Dynatech Systems Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-18-2002
Reported in: (2002)(80)ECC355
1. M/s. Instel Electronics (P) Limited manufacture the Radio Cassette Recorders falling under Chapter 85.27. Their factory premises were visited by the Central Excise Officers on 2.8.95. On scrutiny of the records, it was found that the appellants M/s. Dynatech Systems had been manufacturing the Radio Cassette Recorders for M/s. Uptron India Limited with the Instel brand. 2399 pieces of Radio Cassette Recorders valued at Rs. 16,43,315 were found. A statement was recorded from Shri Bharat Bhalla, Director of M/s. Instel Electronics (P) Limited who disposed that M/s Instel Electronic (P) Limited were manufacturing the radio cassette recorders, cassette tape recorders and testing and measuring electronics by availing exemption under Notf. No. dated 28.2.93. Accordingly, the proceedings were initiated which culminated in the Joint Commissioner of Central Excise, Delhi passing an order dated 12.1.2000 in which he confirmed a demand of Rs. 3,28,663 on the appellants apart from imposing the ...
interarch Building Products Ltd. Vs. Commr. of Cus., Icd, Tughlakabad
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-18-2002
Reported in: (2002)(141)ELT455TriDel
1. The appellants imported pre-painted aluminium alloy sheets in coils classified under sub-heading No. 7602.92 of the Schedule to the Customs Tariff. They filed a Bill of Entry dated 4-12-97 for the clearance of these goods and paid the duty of Rs. 11,60,500/-on 31-12-97. They filed a refund claim of Rs. 2,72,160/- on 9-1-98 under Section 21 & 22 of the Customs Act, 1962 on the ground that while shifting the container, three coils fell down and got damaged. They also submitted a photocopy of survey report issued by M/s. Metcalfe and Hodgkinson (Pvt.) Ltd. The Asstt. Commissioner of Customs, ICD, Tughlakabad vide his Order, dated 13/25-7-98 rejected the refund claim on the ground that the basis for calculating the refund amount has not been explained. It is observed that the importer had paid the duty and they had stated that at the time of taking the delivery, three coils were got damaged. However, no joint survey with customs authorities was conducted. It is further observed tha...
Ranbir Singh Vs. D.S.S.S.B. and anr.
Court: Delhi
Decided on: Jan-18-2002
Reported in: 2002IIIAD(Delhi)537
Sanjay Kishan Kaul, J. 1. A request is made on behalf of counsel for the respondent that the counsel is not available. This is a matter relating to an appointment to the post of a teacher of army personnel and the matter is pending for quite sometime. On the last date of hearing the counter had not been filed despite opportunities and thus last opportunity was granted to file counteraffidavit and the matter was directed to be finally heard today. I see no reason why the matter should be adjourned and thereforee instructed the counsel present to address on behalf of the respondent. 2. Rule.3. The writ petition has been filed under Article 226 of the Constitution of India for directionto respondent No. 2 to appoint the petitioner to the post of Primary Teacher and to grant the seniority and all other benefits. 4. The petitioner was recruited in the Indian Navy on 5.6.1975 and on 10.2.1976 passed Boys Training Establishment Examination of the Indian Navy Which is equivalent to the High Se...
Rekha Singal Vs. Lavleen Singal
Court: Delhi
Decided on: Jan-18-2002
Reported in: 2002IIIAD(Delhi)260; 96(2002)DLT289; I(2002)DMC476; 2002(62)DRJ7
R.C. Jain, J.1. This Civil Revision is directed against the order dated 15.5.2000 passed by the learned Additional District Judge, Delhi thereby dismissing an application under Order 6 Rule 16 filed by the wife Smt. Rekha Singal praying for a direction on the husband to strike out and delete certain allegations contained in the divorce petition, as the allegations are stated to be scandalous, frivolous, vexatious and likely to prejudice and embarrass the wife and delay the fair trial of the divorce petition.2. The petitioner herein Ms. Rekha Singal is facing a divorce petition filed by the respondent-husband Mr. Lavleen Singal seeking dissolution of the marriage between the parties on the ground of cruelty. Before filing her written statement to the divorce petition, the petitioner-wife filed an application under the provisions of Order 6 Rule 16 CPC with the averments that although the dissolution of marriage was not sought on the ground of 'adultery' or on the ground that the wife ha...
Raghubir Singh Vs. Jwala Devi and ors.
Court: Delhi
Decided on: Jan-18-2002
Reported in: 96(2002)DLT363; 2002(62)DRJ139
R.C. Jain, J.C.M.Nos. 582 & 583/20001. These two applications have been filed by the proposed LRs of the deceased appellant Raghubir Singh praying for restoration of the appeal/application under Order 22 Rule 3 CPC dismissed by the Court on 29-09-1999. It is stated that the appellant Raghubir Singh dies on 26-01-1999 at the young age of 38 years and during his life time he himself was pursuing the present appeal and his wife and children i.e. proposed LRs had not knowledge about the pendency of the present proceedings and they were required to take steps for their substitution in place of the deceased appellant. Counsel for he appellant informed the applicants that the matter was listed before the Court on 10-9-1999 and had been adjourned to 3-12-1999. However, the matter suddenly appeared in the list of 20-9-1999 and was dismissed in default. As the application for restoration was not moved within time, an application for condensation of delay has also been made. 2. The application is...
Bhai Hospital Trust and ors. Vs. Parvinder Singh and ors.
Court: Delhi
Decided on: Jan-18-2002
Reported in: 2002IIIAD(Delhi)833; AIR2002Delhi311; 2002(3)ARBLR19(Delhi)
V.S. Aggarwal, J.1. Vide the order passed by this court on 19th March, 2001 issues 1 and 2 were directed to be treated as preliminary issues. By virtue of the present order the said issues are proposed to be disposed. The same reads as under:-1. Whether the suit is barred and/or liable to be stayed under the provisions of Section 32 of the Arbitration Act?2. Whether the suit is barred by principles of rest judicata in view2. The aforesaid issues require consideration as a result of the following facts.3. Bhai Hospital Trust is stated to be a trust with plaintiff Nos. 2 to 4 as its Trustees. The defendant No. 6 (Jagdish Anand) is also stated to be one of the first trustees of he above said trust. The present suit has been filed by the plaintiffs for a declaration against defendants 11 to 4 that defendants 1 to 4 were nt the lawfully appointed trustees of Bhai Hospital Trust. They have no legal right or authority to seek to act as such and that plaintiffs 2 to 4 and defendant No. 6 are t...
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