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Commissioner of Central Excise, Chennai-i Vs. Chennai Petroleum Corpn. ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A and 35L; Central Excise Tariff Act, 1985

Reported in : 2007(117)ECC322; 2007LC322(SC); JT2007(5)SC614; 2007(5)SCALE851; [2007]8STT168; 2007(1)LC613(SC)

filed by the Department and the assessee, M/s. Chennai Petroleum Corporation Ltd. respectively under Section 35L(b) of the Central Excise Act, 1944.2. The assessee manufactures petroleum products like naptha from crude oil since 1969. These petroleum products fall under Chapters … 1944.2. The assessee manufactures petroleum products like naptha from crude oil since 1969. These petroleum products fall under Chapters 27, 28 and 29 of the Central Excise Tariff Act, 1985. Basically, the assessee is a refinery. It … Petroleum Corporation Ltd. respectively under Section 35L(b) of the Central Excise Act, 1944.2. The assessee manufactures petroleum products like naptha from crude oil since 1969.

Indian Sugar and General Industry Export Import Corporation Ltd. Vs. C ...

Court : Chennai

Subject : Sales Tax

Acts : Central Excise Act, 1944; Central Excise Tariff Act, 1985; Central Sales Tax Act, 1956 - Sections 14 and 15; ;Tamil Nadu General Sales Tax Act, 1959 - Sections 3, 3(1) and 4; Constitution of India - Article 286

Reported in : [2002]127STC339(Mad)

the Central Excise Tariff Act, 1985. That Act repealed the First Schedule to the Central Excises and Salt Act, 1944, with effect from February 28, 1986. The reference to the Central Excise Tariff Act came to be made … sub-headings of the Central Excise Tariff Act are to be found in Chapter 17 'Sugar and sugar confectionery', in the Central Excise Tariff Act, 1985. … in Section 14 of the Central Sales Tax Act thereafter, in place of the reference made to the Central Excise Act. Several of the items in Section 14 of the Central Sales Tax Act were amended by the Central … reference to the sugar imported by the petitioner in March and April 1994, disentitles the State from levying sales tax on that sugar is the

Commissioner of Central Excise Vs. Flow Tech Power

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B, 35E(2) and 35G; Central Excise Tariff Act, 1944; Central Excise Rules, 1944 - Rule 233B

Reported in : 2006(202)ELT404(Mad)

Drips / Sprinkler Irrigation System, on which they availed the benefit of the said notification claiming classification under Chapter Heading 84.24 of the erstwhile Central Excise Tariff Act, 1944. Therefore, an offence was registered against the assessee … P.P.S. Janarthana Raja, J.1. This Civil Miscellaneous Appeal is filed under Section 35G of the Central Excise Act, 1944 by the Revenue against the order dated 03.03.2005 made in Final Order No. 302 / 2005 on the

Baccarose Perfumes and Beauty Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

EPZ will result in resulting of Excisable goods in terms of Central Excise & Section Act 1944 or chapter notes, Section notes or heading/subheading of Central Excise Tariff Act 1985, otherwise the clearance has to be as … Tolet Preparation (Excise Duties) Act 1955. ii) Duties short paid amounting to Rs 60,41,095/- under Section 11A of Central Excise Act 1944 with interest under Section 11AA be recovered & penalty under Section 11AC of that Act not be imposed, … 1. Appellants, have a unit, located in the Kandla Free Trade Zone (hereinafter

Ponds (India) Ltd. Vs. Collector of Central Excise

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 56A, 57A, 57C, 57D(2), 57F, 57F(2) and 57N; Central Excise Act, 1944 - Sections 2, 3, 4, 35G(1) and 35G(3); Central Excise Tariff Act, 1985

Reported in : 1993(42)ECC291; 1993(63)ELT3(Mad); (1993)IMLJ355

J. 1. Pursuant to the order of this Court under Section 35G(3) of the Central Excises and Salt Act, 1944 (hereinafter referred to as 'The Act') dated 22-11-1989 in R.C.P. No. 20 of 1989, directing the Customs, Excise … the new section or heading 'AA. Credit of duty paid on excisable goods used as inputs' to the Central Excise Rules, 1944. It is a modification or improvement of the pre-existing proforma credit scheme. Hence it is known … Section 2(f) of the Central Excises and Salt Act, 1944, read with Chapter Note No. 4 of Chapter 33 of the Schedule to the Central

M/S Markwell Paper Plast Pvt. Ltd and Others Vs. Ccandce, Noida

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Crane Betel Nut Powder Works Vs. Commissioner of Customs and Central E ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 2 and 35B; Central Excise Rules, 1944 - Rule 173B

Reported in : 2007(116)ECC418; 2007LC418(SC); 2007(210)ELT171(SC); JT2007(4)SC485; 2007(4)SCALE472; (2007)4SCC155; [2007] 4 SCR 109

The appellant went up in appeal before the High Court of Andhra Pradesh under Section 35(B) of the Central Excise Act, 1944 against the said order of the Tribunal dated 12th April, 2005. The High Court confirmed the view taken … after processing them by adding essential/non-essential oils, menthol, sweetening agent etc. Initially, the appellant cleared the goods under Chapter Sub-heading 2107 of the Central Excise Tariff and was paying duty accordingly. However, the appellant filed a revised … duty accordingly. However, the appellant filed a revised classification declaration under Rule 173B of the Central Excise Rules, 1944, with effect from 17th July, 1997,

Shahnaz Ayurvedics Vs. Commissioner of Central Excise

Court : Allahabad

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A, 35C and 37B; Constitution of India - Articles 32 and 226

Reported in : 2004(173)ELT337(All)

Tariff Act, 1985, hereinafter called the 'Act 1985'. For that purpose, the provisions of Section 11A of the Central Excise Act, 1944, hereinafter called 'the Act 1944' were invoked and the matter was also examined as to whether the petitioner … proceedings initiated vide show cause notice dated 7-3-1988 were dropped. Assessee was allowed clearance of its products under Chapter 30 of the Tariff Act, 1985, as Ayurvedic medicines. Again, the same controversy arose and the proceedings initiated … J.1. This writ petition has been filed for quashing the order dated 14-5-2003 (Annex. 10) passed by the Customs Excise and Gold (Control) Appellate Tribunal,

Smt. Shahnaz HussaIn Wife of Late Shri Nasir Hussian Vs. State of U.P. ...

Court : Allahabad

Subject : ExciseCriminal

Reported in : 2008(227)ELT61(All)

various products manufactured by M/s Shahnaz Ayhurvedics (accused No. 1) were infact cosmetics and toilet preparations falling under Chapter 33 of the Central Excise Tariff Act, 1985 attracting higher rate of Central Excise Duties while the same … thereon, but the Excise Department had issued a show cause notice dated 2.3.1988 under Section 11A of the Central Excise Act, 1944 (Hereinafter referred to as the 'Act') and contended that they were manufacturing cosmetic and not Ayurvedic Medicines. The

Amrit Agro Industries Ltd. and anr. Vs. Commissioner of Central Excise ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4(4) and 35L; Central Excise Tariff Act

Reported in : AIR2007SC1523; 2007(210)ELT183(SC); 2007(5)SCALE86

Kapadia, J.Civil Appeal Nos. 8595-8596/2001:1. These civil appeals are filed by the assessee under Section 35L of the Central Excise Act, 1944 against decision dated 10.9.2001 passed by CEGAT. The short question which arises for determination is the classification of … the two items which do not fall under Heading 21.08. It is the case of the Department that Chapter 21 deals with Miscellaneous Edible Preparations. It is the case of the Department that chholey masala and aloo