Delhi Court July 2005 Judgments

Jagdish Shanker Trivedi and ors. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2006)(194)ELT290TriDel

1. These five appeals are direct-ed against the order of the Commissioner of Central Excise, Kanpur made on 4.8.1999 by which the Commissioner ordered confiscation of 79 silver ingots weighing 2640.277 Kgs. valued at Rs. 1,75,60,169/- which were recovered and seized from the premises of "Doodh Ki Dairy", Poni Road, Jhandey-Wala Chauraha, Bramh Nagar, Shukla Ganj, Unnao under Section 111(d) of the Customs Act, and confiscating 25 silver slabs weighing 373.365 Kgs. valued at Rs. 24,82,877.20 recovered and seized from the Maruti Van No. MP/09 H/2648, 25 silver slabs weighing 374.5 Kgs. valued at Rs. 24,90,425/- recovered and seized from Maruti Gypsy No. UP/78F/5344 and 14 silver slabs and one silver "thakia" (lump), recovered and seized from the melting unit of M/s. Ram Avatar Naresh Kumar, 49/62 Bagla Building, Naya Ganj, Kanpur weighing 223.230 Kgs. and vlaued at Rs. 14,77,829.50 paise, under Section 111(d) read with Section 120 of the said Act. The Commissioner also confiscated the ca...

Plastic Duniya Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(190)ELT381TriDel

1. In this appeal the appellants have challenged the impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original regarding the duty and penalty against the appellants.2. I have heard both the sides and gone through the record. At the relevant time the appellants were engaged in the manufacture of Plastic Parts of Motor Vehicles, Telephone, Switch gear, computers etc. The duty of the disputed amount has been confirmed against the appellants on account of shortage of the finished goods as against the balance recorded in the R.G.I, register/stock register detected by the officers of the Central Excise on 30-7-99. The evidence relied upon by the revenue regarding shortage of the finished goods, is the statement of Shri Dewak Kapoor, Production Incharge and Shri Raj Kumar Aggarwal, Partner. Shri Dewak Kapoor was present at the time of visit of the officers to the factory of the appellants and he attested the Panchnama wherein the shortage of the finish...

Nyaya Bhoomi (a Regd. Society) Vs. Municipal Corporation of Delhi and ...

Court: Delhi

Reported in: 123(2005)DLT12; 2005(83)DRJ511

B.C. Patel, C.J. 1. The Apex Court in WP (C) No. 888/1996 titled 'Almitra H. Patel and Anr. v. Union of India and Ors.' after considering the matter in great detail issued the directions to Municipal Corporation of Delhi (MCD) as under :-'CONCLUSIONS :In addition to and not in derogation of the orders passed by this Court in Dr. B.L. Wadehra's case (supra), we order as follows 1. We direct the Municipal Corporation of Delhi through the Commissioner, NDMC through its Chairman and the Cantonment Board through its Executive Officer and all other concerned officials including Sanitation Superintendents / Chief Sanitary Inspectors / Sanitary Inspectors / Assistant Sanitary Inspectors / Sanitary Guides / Medical Officers to ensure that the relevant provisions of the DMC Act, 1957, New Delhi Municipal Council Act, 1994 and the Cantonments Act, 1924 relating to sanitation and public health prohibiting accumulation of any rubbish, filth, garbage or other polluted obnoxious matters in any premi...

Assistant Regional Provident Fund Commissioner Vs. Employees Provident ...

Court: Delhi

Reported in: 122(2005)DLT502; 2005(83)DRJ647; [2006(108)FLR35]; (2006)IILLJ388Del

B.C. Patel, C.J.1. Assistant Regional Provident Fund Commissioner, Meerut has filed writ petition No. 4544 of 1999 under Articles 226/227 of the Constitution of India, inter alia, praying for issuance of writ of certiorari or mandamus or any other order or direction, quashing the order dated 4.6.1999 made by Employees Provident Fund Appellate Tribunal on 10.7.1998 under Section 7A of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'the Act').2. Shree Shyamkamal Industries Pvt. Ltd. (hereinafter referred to as 'the Company') has filed Civil Writ No. 16324 of 2004, inter alias , praying to declare the provisions contained in Rule 7(2) of the Employees Provident Fund Appellate Tribunal (Procdure) Rules, 1977 (hereinafter referred to as 'the Rules') as ultra virus being in contravention of the provision contained in Section 7-I(2) of the Act and to hold that the provision contained in Section 5 of the Limitation Act is applicable to the Trib...

Avadh International Vs. Director, Enforcement Directorate

Court: Appellate Tribunal for foreign Exchange New Delhi

1. By this appeal the appellant has challenged the adjudication order No. Addl./(HKS)/11/23/91, dated 27-3-1991 passed by the Additional Director, Enforcement Directorate for contravention of section 18(2) of FERA, 1973 imposing penalty of Rs. 2,00,000 on the appellant-firm. The appellant has approached this Tribunal through one of his partner Mrs. Malti Khurana. The appellant has filed application for dispensation of pre-deposit of penalty amount which was partly allowed by erstwhile FERA Board vide its order dated 22-10-1991 directing the appellant to deposit Rs. 40,000 before 22-2-1992. The appellant deposited the said amount but in two equal instalments of Rs. 20,000 each. However, there was a delay in depositing the last self-created instalment. Appellants earnestness in compliance with the said order of FERA Board the delay/irregularity in making the pre-deposit was condoned by this Tribunal by order dated 31-3-2005. This appeal is accordingly, taken up for consideration for fina...

Salem Starch And Manufacturers' Vs. Commissioner Of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2006)STR106

1. The appellant is a Co-operative of Starch and Sago manufacturers.The co-operative has its own premises where its members bring sago consignments for sale. The consignments are brought and put for auction and thus, disposed of. Pending sale, co-operative also advances funds to its members against consignments brought and kept for sale.2. Under the impugned order, it has been held that the appellant's services to its members are in the nature of "clearing and forwarding services" and are liable to pay service tax as such. It is this finding and subsequent service tax demand which are under challenge before us in appeal.3. The contention of the learned Counsel for the appellant is that the co-operative society is only providing a platform for effecting sale.It is being pointed out that sale is against the bids and it is for the owners of the consignments to decide whether to accept particular bids.With regard to the finding about rendering of clearing and forwarding services, emphasis...

Chief Engineer, Ranjit Sagar Dam Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(190)ELT250TriDel

1. In the course of construction of a Dam, the appellant prepares concrete mix at site in a plant and use at the site in the dam construction. In the impugned order, the duty demand has been raised on the ground that the concrete mix in question is ready mix concrete which is liable to duty under tariff heading 3824.20. The appellant has claimed that it remains exempt under entry 38 of Notification No. 4/97.That entry reads :"Concrete mix manufactured at the site Rate of duty of construction for use in construction Nil" work at such site 2. It is the contention of the revenue that the issue remains covered against the assessee by the decision of this Tribunal in the case of Continental Foundation Joint Venture v. C.C.E. Chandigarh - 2002 (150) E.L.T. 216. Learned counsel for the assessee also fairly concedes this position, even though he seeks to distinguish that decision on some other grounds like there being no sale or purchase.3. We note that the exemption is in regard to "concrete...

Jaswinder Singh Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(190)ELT375TriDel

1. In this appeal, the appellant has contested the correctness of the impugned order regarding confiscation of his tanker under Section 115(2) of the Customs Act and imposition of penalty of rupees 40,000/- under Section 112(b) of the Customs Act.3. The perusal of the record shows that the tanker in question, belonging to the appellants, had been confiscated as the same was involved in the transportation of cardamom of foreign origin at the time of seizure by the Central Excise officers on the night of 26-5-2003. The driver of the truck slipped away under the cover of darkness from the spot and the appellants, who employed him, could not disclose his correct address. The goods i.e. 4 packets, each containing 5 Kgs, of small cardamom in plastic bags were also seized from the truck.4. The vehicle, in question, could be legally confiscated only if it was involved in the transportation of smuggled goods of foreign origin, but there is no tangible evidence, whatsoever, to substantiate this...

Diamond Minks Blanket Ltd. Vs. C.C., Nch, Igi Airport

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(190)ELT248TriDel

1.The appellant imported a consignment of ball bearings from China. The import was from a Chinese manufacturer and the goods were directly shipped to the appellant. The consignment was of 7,50,000 ball bearings and the total value was about Rs. 12 lakhs.2. Customs authorities did not accept the value in view of the tact that from the same importer, contemporaneously there were supplies at higher prices of the same product. The value was raised to Rs. 19 lakhs based on the said contemporaneous import. The present appeal challenges that enhancement.3. The contention of the appellant is that the consignment was brought as stock lot and that accounted for the lower price. It is being pointed out that the invoice describes the goods as "quality commercial/stock lot". Learned Counsel also took us to the examination report of the consignment. He has also relied on the letter dated 19-7-2002 of the supplier certifying that consignment was "commercial/stock lot/stock clearance sale which was t...

Satish Vohra Vs. Canara Bank and ors.

Court: DRAT Delhi

Reported in: IV(2005)BC196

1. This appeal is directed against the order passed by the DR-I in IA No. 720/2002.2. Heard Mr. M.C. Kochhar, the learned Counsel for the appellant and Ms. Seema Gupta, learned Counsel for the respondent Bank.3. From the narration of facts of the learned Counsel for the appellant, it would appear that in the suit instituted by the respondent Bank herein for recovery of certain amounts, this applicant was arrayed as defendant No. 7 in the suit. Before filing the written statement, the appellant filed an IA No. 67/2002 on 23.1.2002 seeking furnishing of better particulars enabling the applicant to file his written statement. However, that application seems to have been dismissed. Thereafter, the appellant filed his written statement on 6.5.2002.4. It so happened that the Company Court seems to have directed the Official Liquidator to permit the appellant to inspect the records of the company. Accordingly, the appellant to inspect the records of the company. Accordingly, the appellant se...