Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(32)ELT131TriDel
..... an appliance for heating the water. in me graw -hill dictionary of scientific and technical terms, an appliance has been defined as a piece of equipment that draws electric or other energy and produces a desired work-saving or other result. the baby boiler would at best be an appliance. we do not agree that it is ..... advance the case of the appellants.5. the point for determination in this appeal is whether the appellants are entitled to the benefit of notification no. 179/72 as amended by subsequent notifications and ultimately by notification no. 298/79, dated "24-11-1979. for the purpose of clarity the relevant portion of the notification is extracted below ..... have resorted only to printing the fabrics by the hand. the stirring of the colours though the mechanized stirrer would give a uniform mix for printing but the act of stirring cannot be equated to the process of printing. we do not also agree that stirring would constitute a process incidental or ancillary to the manufacturing process .....
Tag this Judgment!Court : Delhi
Reported in : 1987(2)ARBLR109(Delhi); ILR1987Delhi571
..... was entitled to claim the revision of rates because of increase in construction costs. in view of the division bench decision of this court in m/s. metro electric co. v. delhi development authority air 1980 delhi 266 of the agreement was applicable if there was statutory increase in the price of material or wages during the ..... arbitrator held that the respondents had been in default and had committed breach of contract by, inter-alia, delaying the issue of drawings till december, 1980 and then amending in january, 1981 in getting the column bars welded by another agency etc. the respondents had to provide access to the site and they agreed to do so by ..... , 1985 the proceedings were held before the learned arbitrator on august 21, 1985. there is no mention of any amendment of claim no. 3 in those proceedings.(24) the term 'misconduct' has not been defined in the arbitration act. it is difficult to give an exhaustive definition of what may amount to misconduct on the part of the arbitrator. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(12)ECC113
..... definition of "paper" was held by -their lordships to extend to "exercise books". there is, therefore, no question of creation of an offence by a retrospective amendment of the definition of "paper". (a) nor can one overlook the contradictions in the collector's observations in regard to the requirements of lining material vis-a-vis ..... and interlining materials excluding nylon taffeta coated fabrics'. this description again continued until the policy period am 1984-85 when on 21-2-1984 the description was amended to read as 'lining and interlining material of width not exceeding 87.5 cm excluding nylon taffeta coated fabrics'. he pointed out that the concept of ..... - c.i.t. vs. straw products]. even so, no retorspective effect could be given if the act purports to create an offence or enhances penalties for existing offences retrospectively [air 1962 s.c. 1753 - west remand electric distribution co. ltd. vs.state of madras and airstate of maharashtra vs.k.k.s. ramaswamy]. the specification .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(12)ECC151
..... parts, accessories, fuel or lubricants, in the manufacture of processing of goods for sale or in mining, or in the generation or distribution of electricity or any other form of power." examining the expression in the manufacture of goods', the supreme court observed as follows :- "the expression in the ..... act conferred powers upon the central government to make rules on matters including enumeration of goods or class of goods used in the manufacture of, or processing of, goods for sale or in mining or in the generation or distribution of electricity or in other forms of power.in exercise of this power, rule 13 was framed which, as amended ..... amendment, we reproduce the relevant portion of notification no. 201/79 for ease of convenience :- "the central government hereby exempts all excisable goods (hereinafter referred as the said goods), on which the duty of excise is leviable and in manufacture of which any goods falling under t.i. 68 of the first schedule to the central excises and salt act .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(28)ELT388TriDel
..... that bare aluminium wire finer than 3.25 mm (10 swg) fell under item 68 of the first schedule to the central excises and salt act, 1944. the appellants' goods were not of electrical grade. so, tariff advice will not apply to them. no test was conducted of the goods manufactured and cleared by the appellants during the period ..... that the impugned goods were not of aluminium grade, but those authorities did not give any reasons as to why the goods were held by them to be of electrical grade; the decision of the lower authorities was arbitrary. shri mehra has relied on the decision of this tribunal reported in 1983 elt 2358 (rayalaseema cable corporation, cuddapah ..... filed in 1975, aluminium wire above 10 swg was shown as non-excisable and the same was approved by the assistant collector. the said classification could not be amended by the superintendent of central excise by his notice no. 69 dated 31.5.1978. assistant collector indicated the change of classification in his letter dated 18.8. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(15)ECC62
..... is the proviso to sub-section (5) of section 129c, which has been reproduced at para. 4 supra. this proviso was inserted by the customs (amendment) act, 1985. by the same act, the words "three members" originally occurring in sub-section (3) ibid had been replaced by the words "two members". in other words, instead of ..... should consist of not less than three members, the requirement was reduced to two members. a similar amendment to section 35d of the central excises and salt act was made through the central excises and salt (amendment) act, 1985. before these amendments, the likelihood of an equal division of members of a special bench was very small, since ..... calling on them to show cause why central excise duty alleged to have been short-levied as as a result of the wrong determination of the value of electrical insulators manufactured by them should not be demanded from them. after considering their submissions, the assistant collector set aside the six demand notices. an application in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(44)ELT471TriDel
..... which he accepted the contention of the appellants that butts and shorts were melting scraps and arose out trimming and cutting of prime products and were used for remelting in electric arc furnaces and were nothing but melting scraps. he held that they were fresh unused melting scrap covered by notification no. 150/77-c.e. and that so ..... procedure set out in chapter x of the central excise rules, 1944 is, followed. [vide m.f. (d.r.b.) notification no. 150/77, dated 18-6-1977 as amended by notification no. 209/77-c.e., dated 2-7-1977] 11. according to the collector, the factory took clearance of goods free of duty under this notification by describing ..... central government hereby exempts fresh unused steel melting scrap of the types commonly known as :- falling under item no. 26 of the first schedule to the central excises and salt act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon: (a) such fresh unused steel melting scrap is cleared direct from an integrated steel .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(28)ELT279TriDel
..... this is the proviso to sub-section (5) of section 129c, which has been reproduced at para 4 supra. this proviso was inserted by the customs (amendment) act, 1985. by the same act, the words "three members" originally occurring in sub-section (3) ibid had been replaced by the words "two members". in other words, instead of ..... consist of not less than three members, the requirement was reduced to two members. a similar amendment to section 35d of the central excises and salt act was made through the central excises and salt (amendment) act, 1985. before these amendments, the likelihood of an equal division of members of a special bench was very small, since ..... , calling on them to show cause why central excise duty alleged to have been short-levied as a result of the wrong determination of the value of electrical insulators manufactured by them should not be demanded from them. after considering their submissions, the assistant collector set aside the six demand notices. an application in .....
Tag this Judgment!Court : Delhi
Reported in : 1987(12)DRJ33
..... idnani filed a petition for eviction of the petitioner on ground of bona fide requirement under. section 14(l)(e) of the act. the respondents were allowed to amend the eviction petition and the amended petition is dated 23rd september 1981. they alleged that the petitioner was their tenant in one and a half storey building with ..... garden, terrace and out houses at b-19, vasant marg, vasant vihar, new delhi shown in the plan attached on a monthly rent of rs. 2500.00 besides electricity ..... respondents had not indicated .the existing accommodation available with them and also the details of the family members dependent upon them. the application for leave to amend was an after-thought. the petitioner in his written statement had pleaded that particulars of family and accommodation with the respondents ought to have been given. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(10)LC698Tri(Delhi)
..... and then proper holes are punched thereon and enlarged for fitting locks properly and thereafter the name plates and handles are fitted up, a special torque control electric screw driver being, utilized for the said purpose.thereafter cracks and scratches are removed by applying hot steam and the aluminium bits are cleaned arid thereafter check ..... lots. at that stage the customs authorities refused to release the goods on the ground that the goods were not according to the description contained in the amended licence and duty was therefore payable. to satisfy the customs authorities that their objection was not correct the appellants approached the joint chief controller of imports and ..... . in the circumstances the case that there has been a rnisdescription of the goods as will attract the provisions of section 111(d) of the customs act is fully established.11. another reason on the basis of which the collector had held against the appellants is that in order to become entitled to the .....
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