Bare Act Search Results

Home Bare Acts Phrase: excision

Sign-up to get more results

Unlock complete result pages and premium legal research features.

Central Excise Act, 1944 Section 35E

Title: Powers of Board or Commissioner of Central Excise to Pass Certain Orders

State: Central

Year: 1944

..... 3. Inserted by Act 14 of 2001, section 129 (w.e.f. 11-5-2001). 4. Inserted by Act 62 of 1986, section 34. 5. Substituted by the Finance Act, 2005, section 80, for "Board". 6. Substituted by Act 22 of 1995, section 70, for "Collector (Appeals)" (w.e.f. 26-5-1995). 7. Substituted by Act 20 of 2002, section 141, for sub-section (3). 8. Inserted by Act 29 of 1988, section 11 (w.e.f. 16-8-1988). 9. Substituted by Act 27 of 1999, section 119, for "the Schedule" (w.e.f. 11-5-1999). 10. Substituted for "such authority" by the Taxation Laws (Amendment) Act, 2006. 11. Substituted by the Finance Act, 2007. Prior to substitution, it read as under:- "7(3) The Board or 5[Commissioner of Central Excise, as the case may be, shall, where it is possible to do so, make order under sub-section (1) or sub-section (2), within a period of six months, but not beyond a period of one year, from the date of the decision or order of the adjudicating authority." 12. Substituted for the words "three months" by the Finance Act, 2007. 13. Inserted by the Finance Act, 2008. 14. Substituted by the Finance Act, 2008 for the following :- 1[(3) The Committee of Chief Commissioners.....

View Complete Act List Judgments citing this section

Central Excise Laws Amdt & Validation Act 1982 Section 2

Title: Provisions as to Exemption from Duty of Excise or Fixing Rate of Such Duty Under Certain Central Laws and Validation

State: Central

Year: 1982

.....the Central Excises Act. (4) Every notification or order granting any exemption or fixing a rate of duty issued or made under the Central Excises Act or the rules made there under at any time whatsoever before the 24th day of September, 1982 shall have, and shall be deemed always to have had, effect for all purposes as if the foregoing provisions of this section had been in force at all material times and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action or thing taken or done, or purporting to have been taken or done, under the Central Excises Act or the said rules or any Central law in any case by virtue of such notification or order shall be deemed to be, and to have always been, for all purposes as validly and effectively taken or done as if the foregoing provisions of this section had been in force at all material times, and, notwithstanding anything as aforesaid and without prejudice to the generality of the foregoing,-- (a) all duties of excise levied, assessed or collected with respect to any goods under the Central Excises Act or the said rules or any Central law shall be deemed to.....

View Complete Act List Judgments citing this section

Karnataka Excise Act, 1965(Karnataka) Complete Act

Title: Karnataka Excise Act, 1965(Karnataka)

State: Karnataka

Year: 1965

.....sale Section 16B - Licences granted for manufacture and bottling of arrack cease to be valid Section 17 - Power to grant lease of right to manufacture, etc Section 18 - Lessee's permission to draw toddy Section 19 - Duties of licensees with regard to measurement and testing Section 20 - Prohibition of employment of children and of women Section 21 - Closing of shops for the preservation of public peace etc Chapter V Section 22 - Excise duty or countervailing duty on excisable articles Section 23 - Ways of levying such duties Section 24 - Payment of fees for grant of lease Section 24A - Grant of Exclusive or other privilege in respect of foreign liquor Section 25 - Tax for tapping trees from whom leviable Chapter VI Section 26 - Form and conditions of licence, etc Section 27 - Power to take security and counterpart agreement Section 28 - Technical defect, irregularities and omissions Section 29 - Power to cancel or suspend licence, etc Section 30 - Power to withdraw licence Section 31 - Surrender of licence Chapter VII Section 32 - Penalty for illegal import, etc Section 33 - Penalty for rendering denatured spirit fit for human consumption Section 34 -.....

List Judgments citing this section

Central Excise Act, 1944 Section 5A

Title: Power to Grant Exemption from Duty of Excise

State: Central

Year: 1944

.....under sub-section (1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been granted absolutely, the manufacturer of such excisable goods shall not pay the duty of excise on such goods.] 7 [(2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt from payment of duty of excise, under circumstances of an exceptional nature to be stated in such order, any excisable goods on which duty of excise is leviable.] 8 [(2A) The Central Government may, if it considers it necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notification in the Official Gazette at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be.] (3) An exemption under sub-section (1) or sub-section.....

View Complete Act List Judgments citing this section

Central Excise Act, 1944 Complete Act

Title: Central Excise Act, 1944

State: Central

Year: 1944

..... Section9AA - Offences by companies Section9B - Power of Court to publish name, place of business, etc., of persons convicted under the Act Section9C - Presumption of culpable mental state Section9D - Relevancy of statements under certain circumstances Section9E - Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 Section10 - Power of Courts to order forfeiture Section11 - Recovery of sums due to Government Section11A - Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded Section11AA - Interest on delayed payment of duty Section11AB - Interest on delayed payment of duty Section11AC - Penalty for short-levy or non-levy of duty in certain cases Section11B - Claim for refund of duty Section11BB - Interest on delayed refunds Section11C - Power not to recover duty of excise not levied or short-levied as a result of general practice Section11D - Duties of excise collected from the buyer to be deposited with the Central Government Section11DD - Interest on the amounts collected in excess of the duty Section11 DDA - Provisional attachment to protect revenue.....

List Judgments citing this section

Karnataka Excise Act, 1965(Karnataka) Chapter V

Title: Excise Duty and Countervailing Duty

State: Karnataka

Year: 1965

.....(1) and (2) may be different for different kinds of excisable articles and may also be different when levied in the different ways specified in section 23. Section 23 - Ways of levying such duties Subject to such rules regulating the time, place and manner, as may be prescribed, excise duty and countervailing duty under section 22 shall be levied in one or more of the following ways as may be prescribed, namely :- (a) rateably on the quantity of any excisable article produced or manufactured in or issued from a distillery, brewery, manufactory or warehouse, or imported into the State; 1[(aa) by fees (called litre fees) on the quantity of excisable article imported by any person or received by any person when issued form a distillery, brewery, manufactory or warehouse, as the case may be; Explanation.--In this clause, 'warehouse' includes a place where liquor is kept by a person selling liquor by wholesale.] 2[(aaa) in the form of duty or additional duty on the value or cost price of the excisable articles produced or manufactured in, or issued from, a Distillery, Brewery, Winery or Manufactory or Warehouse or in the form of contervailing duty or additional.....

View Complete Act List Judgments citing this section

Central Excise Tariff (Amendment) Act, 2004 Appendix VI

Title: Additional Duty of Excise (Pan Masala and Certain Tobacco Products)

State: Central

Year: 2004

.....goods Unit Rate of duty (1) (2) (3) (4) 2106 90 20 Pan masala kg. 10% 2401 UNMANUFACTURED TOBACCO; TOBACCO REFUSE 2401 10 Tobacco, not stemmed or stripped: 2401 10 10 Flue cured Virginia tobacco kg. 10% 2401 10 20 Sun cured country (natu) tobacco kg. 10% 2401 10 30 Sun cured Virginia tobacco kg. 10% 2401 10 40 Burley tobacco kg. 10% 2401 10 50 Tobacco for manufacture of biris, not stemmed kg. 10% 2401 10 60 Tobacco for manufacture of chewing tobacco kg. 10% 2401 10 70 Tobacco for manufacture of cigar and cheroot kg. 10% 2401 10 80 Tobacco for manufacture of hookah tobacco kg. 10% 2401 10 90 Other kg. 10% Tobacco partly or wholly stemmed or stripped: 2401 20 10 Flue cured Virginia tobacco kg. 10% 2401 20 20 Sun cured country (natu) tobacco kg. 10% 2401 20 30 Sun cured Virginia tobacco kg. 10% 2401 20 40 .....

View Complete Act List Judgments citing this section

Central Excise Act, 1944 Section 3

Title: Duties Specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 to Be Levied

State: Central

Year: 1944

.....or manufacturers or, as the case may be, the normal practice of the wholesale trade in such goods.] ________________________ 1. Substituted by Act 27 of 1999, section 121, for certain words (w.e.f. 11-5-1999). 2. Substituted by Act 10 of 2000, section 92, for "a duty of excise" (w.e.f. 12-5-2000). 3. Inserted by Act 20 of 2000, section 133. 4. This shall be effective from such date appointed by the Central Government by Notification in the Official Gazette. 5. Inserted by Act 14 of 1982, section 46 (w.e.f. 11-5-1982). 6. Substituted by Act 21 of 1984, section 45, for certain words (w.e.f. 11-5-1984). 7. Substituted by Act 14 of 2001, section 120, for "free trade zone" (w.e.f. 11-5-2001). 8. The words "or a special economic zone" shall stand omitted with effect form such date as may be appointed by the Central Government, vide Act 20 of 2002, section 133. 9. Substituted by Act 14 of 2001, section 120, for "allowed to be sold in India" (w.e.f. 11-5-2001). 10. Substituted by Act 10 of 2000, section 92, for "under section 12 of the Customs Act, (52 of 1962)" (w.r.e.f. 11-5-1982). 11. Substituted by Act 10 of 2000, section 92, for Explanation 1 (w.r.e.f......

View Complete Act List Judgments citing this section

Central Excise Act, 1944 Section 4

Title: Valuation of Excisable Goods for Purposes of Charging of Duty of Excise

State: Central

Year: 1944

.....shall have the meaning assigned to it in clause ( 41) of section 2 of the Companies Act, 1956 (1 of 1956); ( c) "place of removal" means- ( i) a factory or any other place or premises of production or manufacture of the excisable goods; ( ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without3[payment of duty;] from where such goods are removed; 2[ (iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory, ] 2[ (cc) "time of removal", in respect of the excisable goods removed from the place of removal referred to in sub-clause (iii) of clause (c), shall be deemed to be the time at which such goods are cleared from the factory;] ( d) "transaction value" means the prices actually paid or payable for the goods, when sold, and includes in addition to the amount charged as price, any amount that the buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with the sale, whether payable at the time of the sale or at any other time, including, but not limited to, any amount.....

View Complete Act List Judgments citing this section

Central Excise Act, 1944 Section 11C

Title: Power Not to Recover Duty of Excise Not Levied or Short-levied as a Result of General Practice

State: Central

Year: 1944

.....paid on such goods or, as the case may be, the duty of excise paid in excess of that payable on such goods, which would not have been paid if the said notification had been in force, shall be dealt with in accordance with the provisions of sub-section (2) of section 11B : Provided that the person claiming the refund of such duty or, as the case may be, excess duty, makes an application in this behalf to the4[ Assistant Commissioner of Central Excise], or Deputy Commissioner of Central Excise, in the form referred to in sub-section (1) of section 11B, before the expiry of six months from the date of issue of the said notification.] ________________________ 1. Inserted by Act 25 of 1978, section 25 (w.e.f. 1-7-1978). 2. Section 11C renumbered as sub-section (1) thereof by Act 29 of 1988, section 10 (w.e.f. 1-7-1988). 3. Sub-section (2) inserted by Act 29 of 1988, sec. 10 (w.e.f. 1-7-1988) and substituted by Act 40 of 1991, section 4 (w.e.f. 20-9-1991). 4. Substituted by Act 22 of 1995, section 70, for "Assistant Collector of Central Excise" (w.e.f. 26-5-1995).

View Complete Act List Judgments citing this section

<< Prev.
1
2
3
4
5
6
7
8
9
10
11
Next >>
Last >>

Sign-up to get more results

Unlock complete result pages and premium legal research features.

Start Free Trial