Delhi Court January 2006 Judgments

Trivendra Prasad Mishra Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. These three appeals are filed by the respective appellants against the order of the Commissioner (Appeals).2. The preventive officers of the customs division on a information intercepted truck No. UP-78-B/3195 on 17-11-2000 near Safedabad Railway crossing, Barabanki. The truck was loaded with copper scrap weighing 3900 Kgs. which was concealed under plastic scrap and iron scrap weighing 1425 Kgs. The truck along with its occupants and the goods was taken to Customs office where unloading was done and opinion of two traders dealing in copper scrap was taken who confirmed that copper scrap and wire which was found in the truck was of foreign origin. The occupants of the truck were interrogated and their statements were recorded. Shri Trivendra Prasad Mishra, Shri Mohan and Shri Vinod Tiwari were in the truck and they stated that copper scrap was imported from Nepal and were loaded in the truck near Mihipurwa Jungle and the same was concealed by iron and plastic scrap and they were ta...

Faqir Alam, Pramod Kukreja and Ram Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2006)(110)ECC236

1. In these three appeals, the facts in brief are that on 5.11.98 the police officers got an information that truck No. MP-07 B/7064 which is loaded with potato was at Barhni Dihwa near Noman's Land and preparation is being done for exporting potato to Nepal. On receiving this information, the police officers reached at the spot and they found the truck there and labourers were opening patra of the truck. On seeing the police officers, they ran away towards Nepal and police could not chase them because of darkness. But they found the truck driver there and asked his name and address. He told his name as Ram Lal, resident of Civil Line, District Badaun. When he was asked for the documents for the goods, he stated that there is no document with him and he told the police officers that he was taking these goods from Badaun to Nepal. Police party accordingly detained these goods and arrested the driver. The truck along with the goods was handed over to the custom officers. The custom offi...

Cce Vs. Paradise Steel Rolling Mills,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. These appeals are directed against the Order-in-Appeal dated 20.11.2003 wherein the appellate authority has allowed the appeal of the respondents.2. The relevant facts that arise for consideration are that the appellants are engaged in the manufacture of excisable goods namely iron & steel bars and melting scrap. Allegations in the show cause notice are that the respondents cleared goods without payment of duty from their factory and on visit of Central Excise officers and further investigation some amount was recovered from the office purported to be unaccounted cash of the proceeds of goods clandestinely removed from the factory. Show cause notice was issued relying upon various statements and the adjudicating authority ordered for absolute confiscation of the amount recovered during the raids and also imposed penalty on the other respondents. On an appeal the Commissioner (Appeals) came to the conclusion that the adjudicating authority has not corroborated the recovery of th...

Commissioner of C. Ex. Vs. Rakesh Chemical Industries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. The respondent filed written submissions. Heard learned SDR for the revenue. The Revenue filed this appeal against the order passed by the Commissioner (Appeals) whereby relying upon the decision of the Tribunal in the case of CCE, Madras v. Technical Engineering Products and Vadodra allowed the benefit of small-scale exemption under Notification No. 1/93-C.E., dated 28-2-93.2. The contention of the Revenue is that respondents are engaged in the manufacture of detergent powder and detergent cake are being packed and are cleared in the brand name of Hunny Green, hunny blue and sangma blue which belongs to M/s. Rakesh Chemical Industries. The Revenue submitted that as per the provision of Notification No. 1/93-CE the exemption provided under the notification is not applicable to the specified goods bearing the brand name or trade name of another person.The Revenue relied upon the Hon'ble Supreme Court's decision in the case of Kohinoor Elastics Pvt. Ltd. v. Commissioner of Central Ex...

Birla Corporation Limited Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

2. The issue involved in this appeal whether the ropeway which cuts the mines in the factory is entitled for the benefit of Modvat credit. We find that this issue is already covered by the decision of the Hon'ble Supreme Court in favour of the revenue in the case of CCE, Nagpur v.Manikgarh Cement Ltd. reported as whereby the Hon'ble Supreme Court has allowed the appeal filed by the Revenue against the decision of the Tribunal whereby such benefit was allowed. In view of the above decision of the Hon'ble Supreme Court, we find no infirmity in the impugned order. Therefore, appeal is dismissed....

Cce Vs. Ess Dee TIn and Metal Industries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. This appeal preferred by the department is directed against the Order-in-Appeal dated 22.1.2004 wherein the appellate authority allowed the appeal of the respondents by setting aside the confiscation of the seized goods, reduced the penalty to Rs. 2000/- from Rs. 10,000/-.2. The brief facts of the case are that the respondents' factory was visited by the officers on 7.1.2002 and they found finished goods i.e.steel containers 1510 Nos. excess of the recorded balance. Show cause notice issued for confiscation of the said excess goods. On adjudication the said goods was confiscated but permitted to be redeemed on payment of redemption fine of Rs. 15,000/- and penalty of Rs. 10,000/- was imposed on the appellants. On appeal the appellate authority on merits of the case of the respondents set aside the confiscation and reduced the penalty. Hence this appeal.3. Heard both sides, perused the record. I find that the factory of the respondents was visited on 7.1.2003. The authorities found ...

Dewas Fabrics Ltd., Mr. Suresh Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. The applicants pray for interim stay of the impugned order dated 29.7.05 made by the Commissioner confirming the demand of Rs. 3,83,75,454/- of central excise duty from the appellant company (M/s.Dewas Factories Ltd.) imposing penalty of like amount on the company and penalty of Rs. 25 lacs on each of the two Directors of the company.2. The Commissioner, on the basis of the material on record, found that although 31 shipping bills were said to have been presented at the Customs house, Kolkata, for processing, these were never in fact presented for actual shipment at Haldia docks. All the endorsements made on back side of the shipping bills and related ARE-1s were forged.The fake / forged bills of lading appeared to have been obtained to substantiate that the goods had been physically exported. He came to a finding that a conspiracy to detract the ongoing investigation was deliberately planned by way of floating the forged letter supposedly signed by the Assistant Commissioner, Mr. ...

Choksi Platinum (P) Ltd. and Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. These two appeals are filed one by M/s. Choksi Contracts (P) Ltd. and the other by M/s. Choksi Platinum (P) Ltd. against the impugned orders of the Commissioner (Appeals) involving the same issue: whether the product "silver palladium wire' containing 70% of silver and 30% of palladium could be covered under chapter sub-Heading 7101.60 (as contended by the appellant) or 7101.90 (as contended by the revenue).2. The learned Counsel for the appellants relies upon the description of the chapter sub Heading 7101.60 which reads as "strips, wires," sheets, plates and foils of sliver." He draws our attention to the chapter note No. 4 which reads as follows: 4. For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2 per cent by weight, of the alloy.3. The main contention of the appellants is that the product in question...

Rama Rolling Shutter Industries Vs. Sh. Raj Bahadur S/O Sh. Jagat Pal,

Court: Delhi

Reported in: 126(2006)DLT259; [2006(108)FLR1190]; (2006)IILLJ304Del

Madan B. Lokur, J.1. The Appellant is aggrieved by an order dated 13th May, 2005 passed by a learned Single Judge in an application under Section 17B of the Industrial Disputes Act, 1947. Although affidavits were filed by Respondents 1 and 2 separately, we are concerned in this appeal only with regard to the application and affidavit filed on behalf of Respondent No. 2.2. Learned counsel for the Appellant has brought to our notice that in the affidavit dated 10th March, 2004 filed by Respondent No. 2 it has been stated in paragraph 2 thereof that he was unemployed and has been subsisting on alms provided by his parents and other family members. It is stated that occasionally Respondent No. 2 worked as a vendor of vegetables on a bicycle earning about Rs. 25 to 30 per day of work. Paragraph 2 of the affidavit reads as follows:2. That I am unemployed from 14.11.1991 to date and I have been subsisting on the alms provided by my parents and other family members. Occasionally I worked as Ve...

Air Vice Marshal J.S. Kumar Vs. Governing Council of Air Force and anr ...

Court: Delhi

Reported in: 126(2006)DLT330; 2006(86)DRJ711

Markandeya Katju, C.J.1. This Letters Patent Appeal has been filed against the impugned judgment of the learned Single Judge dated 12th August 2005 by which he dismissed the petition.2. Heard the learned counsels for the parties and perused the record.3. By means of the writ petition, the petitioner/appellant challenged the decision of the Governing Council of the Air Force Sports Complex (AFSC) dated 10th October 2003, annexure 10 to the writ petition, by which the Governing Council decided to terminate the membership of the petitioner/appellant in the AFSC on account of his alleged mis-conduct as mentioned in the CBI Report and other material. The petitioner also prayed for a mandamus to restore his membership.4. In the writ petition it has been stated that the petitioner retired as an Air Vice Marshal from the Indian Air Force after having served for thirty-three years. He has alleged that during his distinguished career, he was awarded several medals including the Ati Vishisht Seva...