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Start Free TrialCentral Excise Act, 1944 Section 35G
Title: Statement of Case to High Court
State: Central
Year: 1944
.....as: "35G. (1) The Commissioner of Central Excise or the other party may within sixty days of the date upon which he is served with notice of an order under section 35C (not being an order relating among other things to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment) by application in the prescribed form accompanied where the application is made by the other party by a fee of two hundred rupees require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and subject to the other provisions contained in this section the Appellate Tribunal shall within one hundred and twenty days of the receipt of such application draw up a statement of the case and refer it to the High Court: Provided that the Appellate Tribunal may if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period hereinbefore specified allow it to be presented within a further period not exceeding thirty days. (2) On receipt of notice that an application has been made under sub-section (1) the person against whom such.....
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 37 E
Title: Publication of Information Respecting Persons in Certain Cases
State: Central
Year: 1944
.....relating to any proceedings or prosecutions under this Act in respect of such person, it may cause to be published such names and particulars in such manner as it thinks fit. (2) No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the Commissioner (Appeals) under section 35 or the Appellate Tribunal under section 35B, as the case may be, has expired without an appeal having been presented or the appeal, if presented, has been disposed of. Explanation.--In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers or managers of the company, or the members of the association, as the case may be, may also be published if, in the opinion of the Central Government, circumstances of the case justify it.] _________________________ 1. Inserted by the Taxation Laws ( Amendment ) Act, 2006.
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 11AC
Title: Penalty for Short-levy or Non-levy of Duty in Certain Cases
State: Central
Year: 1944
.....refunded by reasons of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as determined under sub-section (2) of section 11A, shall also be liable to pay a penalty equal to the duty so determined: 2 [Provided that where such duty as determined under sub-section (2) of section 11A, and the interest payable thereon under section 11AB, is paid within thirty days from the date of communication of the order of the Central Excise Officer determining such duty, the amount of penalty liable to be paid by such person under this section shall be twenty-five per cent of the duty so determined: Provided further that the benefit of reduced penalty under the first proviso shall be available if the amount of penalty so determined has also been paid within the period of thirty days referred to in that proviso : Provided also that where the duty determined to be payable is reduced or increased by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, then, for the purposes of.....
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 32E
Title: Application for Settlement of Cases
State: Central
Year: 1944
.....shall be liable to be rejected.] (2) Where any excisable goods, books of account, other documents have been seized under the provisions of this Act or rules made thereunder, the assessee shall not be entitled to make an application under sub-section (1), before the expiry of one hundred and eighty days from the date of the seizure. (3) Every application made under sub-section (1) shall be accompanied by such fees as may be prescribed. (4) An application made under sub-section (1) shall not be allowed to be withdrawn by the applicant. ________________________ 1. Substituted by Act 10 of 2000, section 106, for "filed monthly returns" (w.e.f. 12-5-2000). 2. The following shall be substituted by the Finance Act, 2007, w.e.f. 01.06.2007. "(1) An assessee may, at any stage of a case relating to him make an application in such form and in such manner as may be prescribed, and containing a full and true disclosure of his duty liability which has not been disclosed before the Central Excise Officer having jurisdiction, the manner in which such liability has been derived, the additional amount of excise duty accepted to be payable by him and such other particulars as may.....
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 11 DDA
Title: Provisional Attachment to Protect Revenue in Certain Cases
State: Central
Year: 1944
1[Section 11 DDA - Provisional attachment to protect revenue in certain cases (1) Where, during the pendency of any proceedings under section 11A or section 11D, the Central Excise Officer is of the opinion that for the purpose of protecting the interests of revenue, it is necessary so to do, he may, with the previous approval of the Commissioner of Central Excise, by order in writing, attach provisionally any property belonging to the person on whom notice is served under sub-section (1) of section 11A or sub-section (2) of section 11D, as the case may be, in accordance with the rules made in this behalf under section 142 of the Customs Act, 1962 (52 of 1962). (2) Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub-section (1): Provided that the Chief Commissioner of Central Excise may, for reasons to be recorded in writing, extend the aforesaid period by such further period or periods as he thinks fit, so, however, that the total period of extension shall not in any case exceed two years: Provided further that where an application for settlement of case under section 32E is.....
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 32L
Title: Power of Settlement Commission to Send a Case Back to the Central Excise Officer
State: Central
Year: 1944
.....before it, send the case back to the Central Excise Officer having jurisdiction who shall thereupon dispose of the case in accordance with the provisions of this Act as if no application under section 32E had been made. (2) For the purpose of sub-section (1), the Central Excise Officer shall be entitled to use all the materials and other information produced by the assessee before the Settlement Commission or the results of the enquiry held or evidence recorded by the Settlement Commission in the course of the proceedings before it as if such materials, information, inquiry and evidence had been produced before such Central Excise Officer or held or recorded by him in the course of the proceedings before him. (3) For the purposes of the time limit under section 11A and for the purposes of interest under section 11BB, in a case referred to in sub-section (1), the period commencing on and from the date of the application to the Settlement Commission under section 32E and ending with the date of receipt by the Central Excise Officer of the order of the Settlement Commission sending the case back to the Central Excise Officer shall be excluded.
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 35J
Title: Case Before High Court to Be Heard by Not Less Than Two Judges
State: Central
Year: 1944
1[xxx] ________________________________ 1. Omitted by the National Tax Tribunal Act, 2005. Prior to omission, it read as under: "35J. Case before High Court to be heard by not less than two Judges. -- (1) When any case has been referred to the High Court under section 35G or section 35H, it shall be heard by a Bench of not less than two Judges of the High Court and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges. (2) Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall then be heard upon that point only by one or more of the other Judges of the High Court, and such point shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it."
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 14A
Title: Special Audit in Certain Cases
State: Central
Year: 1944
.....or determined by a manufacturer or any person, he may, with the previous approval of the Chief Commissioner of Central Excise, direct such manufacturer or such person to get the accounts of his factory, office, depots, distributors or any other place, as may be specified by the said Central Excise Officer, audited by a 3[cost accountant or chartered accountant], nominated by the Chief Commissioner of Central Excise in this behalf. (2) The 3[cost accountant or chartered accountant], so nominated shall, within the period specified by the Central Excise Officer, submit a report of such audit duly signed and certified by him to the said Central Excise Officer mentioning therein such other particulars as may be specified: Provided that the Central Excise Officer may, on an application made to him in this behalf by the manufacturer or the person and for any material and sufficient reason, extend the said period by such further period or periods as he thinks fit; so, however, that the aggregate of the period originally fixed and the period or periods so extended shall not, in any case, exceed one hundred and eighty days from the date on which the direction under sub-section.....
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 32-O
Title: Bar on Subsequent Application for Settlement in Certain Cases
State: Central
Year: 1944
1[(1)] 2[Where, 4[***]]-- (i) an order of settlement passed under sub-section (7) of section 32F 5[as it stood immediately before the commencement of section 122 of the Finance Act, 2007 or sub-section (5) of section 32F]provides for the imposition of a penalty on the person who made the application under section 32E for settlement, on the ground of concealment of particulars of his duty liability; or (ii) after the passing of an order of settlement under the said sub-section (7) 5[as it stood immediately before the commencement of section 122 of the Finance Act, 2007 or sub-section (5) of section 32F]in relation to a case, such person is convicted of any offence under this Act in relation to that case; or (iii) the case of such person is sent back to the Central Excise Officer having jurisdiction by the Settlement Commission under section 32L, then, he shall not be entitled to apply for settlement under section 32E in relation to any other matter. 3[6[***]] _______________________ 1. Section 32-O renumbered as sub-section (1) by the Finance Act, 2007. 2. Substituted for the word "Where" by the Finance Act, 2007. 3. Inserted by the Finance Act, 2007, w.e.f......
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 35K
Title: Decision of High Court or Supreme Court on the Case Stated
State: Central
Year: 1944
.....before it under section 35G, effect shall be given to the order passed on the appeal by the concerned Central Excise Officer on the basis of a certified copy of the judgment.] (2) The costs of any 3 [reference to the High Court or an appeal to 4 [***] the Supreme Court, 5 [***] ], which shall not include the fee for making the reference, shall be in the discretion of the Court. ___________________________ 1. Omitted for the words "High Court or the" by the National Tax Tribunal Act, 2005. 2. Inserted by the Finance Act, 2003 w.e.f. 01.07.2003. 3. Substituted for "reference to the High Court or the Supreme Court" by the Finance Act, 2003 w.e.f. 14.05.2003. 4. Omitted for the words "the High Court or" by the National Tax Tribunal Act, 2005. 5. Omitted for the words "as the case may be," by the National Tax Tribunal Act, 2005.
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