Delhi Court February 2002 Judgments
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Tariq Iftikhar Vs. Charanjit Lal
Court: Delhi
Decided on: Feb-28-2002
Reported in: 98(2002)DLT620; 2002(64)DRJ534
Mukundakam Sharma, J.1. As the facts and the issues arising for consideration in both these execution petitions are similar, I propose to dispose of both the petitions by this common judgment and order. The decree holder-petitioner herein filed the present execution petitions by this common judgment and order. The decree holders-petitioners herein filed the present execution petitioners for execution of the judgments and decrees dated 24.3.1993 passed in Suit No. 325/93 and Suit No. 324/93.2. The decree holder-petitioners filed two separate suits in this Court seeking for a decree for specific performance of agreements to sell dated 6.3.1992 read with supplemental dated 27.7.1992. The said suits were registered as Suit No. 325/93 & Suit No. 324/93 respectively. In the said suits a direction was also sought for directing the defendant to register the sale deeds in terms of the agreement to sell in respect of the suit properties and to put both the plaintiffs in actual physical peaceful ...
R.T. Packagings Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-27-2002
Reported in: (2003)(160)ELT1015TriDel
1. When the application for stay came up for hearing it was agreed by both the sides that the appeal itself can be disposed of. We, therefore, heard the learned Counsel for the appellant and the learned Departmental Representative on the contentions raised in the appeal.2. The appeal at the instance of the assessee is directed against the order passed by the Commissioner of Central Excise (Appeals), New Delhi vide Order-in-Appeal No. 857-CE/DLH 2001, dated 20-9-2001. The Commissioner (Appeals) affirmed the findings of the adjudicating authority.3. On 17-9-97 during the visit by Central Excise Officers in the factory premises of the appellant, unaccounted stocks of finished goods valued at Rs. 6,94,280/- was detected and seized. On further scrutiny of documents it was noticed that an extra amount of Rs. 70,000/- had been collected by the assessee on account of cylinder/proofing charges by way of debit notes and no duty was paid on this amount. A show cause notice was issued proposing t...
Dhebar Steel Re-rollers Vs. Commissioner of Central Excise,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-27-2002
Reported in: (2002)(142)ELT194TriDel
1. Appellants filed this appeal against the adjudication order passed by the Commissioner (Appeals).2. Brief facts of the case are that on 25-4-96, the officers of the Revenue Department intercepted a truck loaded with 12.605 MT of C.T.D.Bars. The driver of the truck could not produce any duty paying documents, in his statement he submitted that C.T.D. bars were loaded by him from the factory permise of M/s. Dhebar Steel Re-Rollers for further delivery to M/s. Shiva Dhaneli. The goods were taken into possession and, thereafter, the factory permise of the appellant was searched. On verification, it was found that there was a shortage of 20.00 MT of Waste & Scrap and, there was excess of 26.998 MT of Ribbed Bars and 26.00 MT of Angles and Channels and excess of 31.505 MT of raw-material. The adjudicating authority confiscated the goods which was found in excess and gave option to redeem the goods on payment of redemption fine and demanded duty in respect of goods found short. The pe...
Punjab Communications Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-27-2002
Reported in: (2002)(145)ELT301TriDel
1. The facts of the case in brief are that the appellants manufacture communication equipments and parts thereof falling under Chapter sub-heading Nos. 8517.00 and 8529.00. They are also availing the facility of the Modvat credit on the inputs used in the manufacture of their final products. On the visit of the Central Excise Officers to their unit in June, 1997, it was noticed that 8199 meter cables (inputs) on which the Modvat credit of Rs. 13,22,041 /- was taken by the appellants, was destroyed in fire in June, 1995. The visiting officers observed that the appellants had neither informed the department about the said fire and destruction of the inputs material nor had they reversed the Modvat credit availed on it. At the instance of the visiting officers, they debited this amount in their PLA on 4-8-97. The proceedings were therefore initiated against the party which culminated in the Joint Commissioner of Central Excise, Chandigarh-I passing an order dated 18-9-2000 in which he di...
Cce Vs. Laxmi Printing Co.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-27-2002
Reported in: (2002)(82)ECC323
1. The revenue filed these appeals against common order-in-appeal passed by the Commissioner (Appeals). The Commissioner (Appeals), in the impugned order held that while determining the annual capacity of production under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998, the length of galleries of hot air stenter was not to be taken into consideration.2. The contention of the revenue is that the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 were amended with Notification No. 14/2000-CE dated 1.3.2000 and as per Explanation I to the new Rules, the length of galleries is not to be taken into account for computation of production capacity and number of chambers. The contention of the revenue is that only prior to 1.3.2000 for computation of production of annual capacity of stenter, the length of galleries is to be taken into consideration.3. We find that this issue is now settled by the Larger Bench of...
Commissioner of C. Ex. Vs. Panna Synthetics
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-27-2002
Reported in: (2002)(146)ELT476TriDel
1. The revenue filed these appeals against common order-in-appeal passed by the Commissioner (Appeals). The Commissioner (Appeals), in the impugned order held that while determining the annual capacity of production under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998, the length of galleries of hot air stenter was not to be taken into consideration.2. The contention of the revenue is that the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 were amended with Notification No. 14/2000-C.E., dated 1-3-2000 and as per Explanation I to the new Rules, the length of galleries is not to be taken into account for computation of production capacity and number of chambers. The contention of the revenue is that only prior to 1-3-2000 for computation of production of annual capacity of stenter, the length of galleries is to be taken into consideration.3. We find that this issue is now settled by the Larger Bench...
Kartik Telecomptrols (P) Ltd. Vs. Commissioner of C. Ex., Delhi-i
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-27-2002
Reported in: (2002)(81)ECC342
1. In this appeal, filed by M/s. Kartik Telecomptrols (P) Ltd., the issue involved is whether the Appellants are the manufacturer of D.P.Boxes and accordingly liable to discharge duty liability under the Central Excise Act and Rules.2. Shri J.S. Agrawal, learned Advocate, submitted that the Appellants, an entrepreneur engineer having no factory, no power connection, no machinery, no labour and staff, received purchase orders from M/s.Telecommunication Consultants India Ltd., and M/s. M.T.N.L. for supply of D.P. Boxes/casing with mounting plates; that they entered into an agreement with M/s. Salwan Plastomers for manufacture of D.P. Boxes out of the raw materials supplied by them; that for the purpose of quality control dies were supplied by the Appellants with a condition to test and inspect the goods in the factory of the job worker who was registered with the Central Excise Department as a licensee for the manufacture of the excisable goods; that on account of dispute with the job w...
Sharomani Alloys and Steel Castings Vs. Commr. of C. Ex., Jaipur
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-27-2002
Reported in: (2002)(144)ELT134TriDel
1. These three appeals, filed by the assessee, are against rejection, by the jurisdictional Commissioner, of abatement claims under Rule 96ZO(2) of the Central Excise Rules, 1944. In Appeal No. 80/2001, the challenge is against rejection of an abatement claim for the period 14-6-99 to 29-6-99. In Appeal No. 425/2001, the assessee is aggrieved by rejection of abatement claims for the period 25-3-99 to 29-4-99 and 10-5-99 to 25-5-99. Appeal No. 1213/2001 is against rejection of abatement claim for the period 5-3-99 to 23-3-99. All the claims have been rejected on identical grounds.2. It appears from the record of these cases that the abatement claims have been rejected on the ground that the assessee did not give intimation of closure/restart production to the jurisdictional Central Excise Range Supdt. as required under Clauses (b) & (d) of Sub-rule (2) of Rule 96ZO. In Appeal Nos. 80 & 425/2001, it has been pleaded that copies of the notices of closure and restart of production...
Scan Synthetics Ltd. Vs. Commissioner of Central Excise,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-27-2002
Reported in: (2002)(82)ECC580
1. The appellants are manufacturers of grey yarn. They sell part of the grey yarn manufactured by them and captively consume the remaining in the manufacture of dyed yarn.2. The impugned order has demanded short levied duty in respect of grey yarn captively consumed for the period 1995-1998. The ground for the demand is that the assessable value of the captively consumed yarn should have been fixed based on its cost of production and not the sale price of the goods. As against the above findings on short levy in the impugned order, the appellant's contention is that the original assessments and duty paid were correct and no short levy had taken place. It has been explained that the appellant disposed of the grey yarn manufactured by them in 3 ways, i.e. sale to independent purchasers, sale to independent purchasers who entrusted the yarn purchased by them to the appellant for dyeing on job work basis and captive consumption in the manufacture of dyed yarn. The appellant submits that i...
Sh. R.K. Singla Vs. Punjab National Bank and anr.
Court: Delhi
Decided on: Feb-27-2002
Reported in: 2002VIAD(Delhi)250; 97(2002)DLT297; 2002(62)DRJ293; [2002(94)FLR1053]; (2002)IILLJ716Del
Sanjay Kishan Kaul, J.1. The meaning and connotation of the expression 'put on trial' with reference to the simultaneous continuation of Departmental and criminal proceedings has given birth to this judgment.2. The petitioner is an employee of the Punjab National Bank (respondent bank) and was last posted in the Rani Bagh Branch before the transfer to the Regional Office, North Delhi. Soon thereafter the petitioner was placed under suspension in March 1998 in contemplation of disciplinary action against him by the respondent.3. The Bank thereafter lodged an FIR under Sections 406/409/420/468/471/477-A/120-B of the IPC.4. Respondent No. 1 issued a charge sheet dated 8.1.2001 with the object to initiate departmental proceedings against the petitioner. The petitioner pleaded not guilty and thereafter departmental enquiry was constituted with respondent No. 2 as an enquiry officer. The petitioner took objection to the departmental proceedings in view of clause 19.4 of the First Bipartite S...
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