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Gujarat State Fertilizers Vs. Collr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1998)(98)ELT840TriDel

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

Union of India (Uoi) and anr. Vs. the Delhi Cloth and General Mills Co ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 4

Reported in : AIR1998SC2917; 1997(91)ELT23(SC); JT1997(4)SC324; (1997)4SCC303; 1997(1)LC699(SC)

dated 16th September, 1975, have, however, held that calcium carbide manufactured by the company was assessable under the Central Excise Act. The company, therefore, moved a writ petition in the Delhi High Court for quashing these orders.4. The Union … is not marketable, its assessable value cannot be ascertained Under Section 4 of the Central Excises and Salt Act, 1944 because no such article of the like kind and quality is sold or is capable of being sold.(3) … purity and is put into containers as prescribed by the provisions of Chapter III of the Carbide of Calcium Rules, 1967. The calcium carbide used

D.P. Lon Vs. Collector of Central Excise and Customs

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 14; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(1), 173, 173F, 173Q, 173Q(1) and 174

Reported in : AIR2003SC1399; 2003(86)ECC521; 2003(153)ELT269(SC); JT2003(3)SC258; 2003(3)SCALE378; (2003)5SCC97; [2003]2SCR1125; [2003]132STC525(SC)

The facts of the case in brief are as follows:-2. The appellant-firm was issued a licence under the Central Excise Act, 1944 for carrying out the processing work of yarn. According to the appellant since 22.5.1986, the doubled and/or multifold … the processing work of yarn. According to the appellant since 22.5.1986, the doubled and/or multifold yarns falling under Chapter 54 or Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985 were wholly exempted from … etc. and that the firm had carried out doubling of yarn on 3 simple crimping machine and that the simple process of doubting of yarn

Commissioner of Central Excise Vs. Ashok Fashion Ltd.

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944; Central Excise Rules; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3, 3(1) and 3(3); Constitution of India - Article 265

Reported in : 2002(83)ECC410; 2002(141)ELT606(Guj)

those relating to refunds and exemptions from duty'. The Delhi High Court held that Chapter II of the Central Excise Act, 1944 entitled 'Levy and Collection' contained provisions for penalties, but the heading of that Chapter itself was not a … Gold (Control) Appellate Tribunal, Mumbai has referred the following question of law to this High Court under Section 35G(1) of the Central Excises & Salt Act, 1944 :'Whether in absence of any specific penal provisions in Section

JaIn Spinners Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1995)LC565Tri(Delhi)

may appeal to the Collector of Central Excise (Appeals) (hereafter in this Chapter referred to as the Collector (Appeals) within three months from the date … 1. Being aggrieved with the rejection of the appeal by the Collector of Central Excise and Customs (Appeals), Pune, as time-barred, the appellants have filed the present appeal.2. Brief facts of the case … any other person as required under the amended provisions of Section 11B of the Central Excises and Salt Act, 1944. On the point of sufficient cause for Condonation of Delay by the Collector (Appeals), he submitted that the … date of the order appealed against. In this regard provisions of Section 35 are very clear as they require that an appeal should be filed

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

Oil and Natural Gas Corporation Ltd. Vs. Cegat

Court : Delhi

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 8(1), 9(2), 173B, 173C and 173Q(1); Central Excise Act, 1944 - Sections 11A and 11A(1)

Reported in : 1994(73)ELT776(Del)

elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed. The Table in … Central Excise Rules, 1944 falling under Item No. 68 of First Schedule to the Central Excises and Salt Act, 1944 from so much of the duty livable as is in excess of the amount calculated at the rates … It gave a reply dated 21-3-1991 and on that basis the Collector passed an order on 17-12-1991 demanding Central Excise duty in a sum of Rs. 4,46,99,520.40 from the O.N.G.C., Hazira, Surat under Rule 9(2) of the Central

D.C.L. Polyster Ltd., Nagpur Vs. Collector of Central Excise and Custo ...

Court : Supreme Court of India

Subject : ExciseLimitation

Acts : Central Excise Act, 1944 - Sections 35L; ;Central Excise Tariff Act, 1985 - Sections 7 and 9; Central Excise Rules, 1944 - Rules 3, 9, 49, 52A and 276

Reported in : 2005(99)ECC137; 2005(181)ELT190(SC); JT2005(2)SC486; (2005)3SCC455

The issue which arises for determination in this civil appeal filed by the assessee under Section 35L(b) of Central Excise Act 1944 (hereinafter referred to for the sake of brevity as 'the 1944 Act') is - whether the product termed … 'the 1944 Act') is - whether the product termed by the assessee as 'sweeping wastes' is classifiable under chapter heading 39.15 (waste) or whether it is classifiable under chapter heading 39.07 (Primary Form of Plastic) of Central … for determination in this civil appeal filed by the assessee under Section 35L(b) of Central Excise Act 1944 (hereinafter referred to for the sake of

Compack Pvt. Ltd. Vs. Commissioner of Central Excise, Vadodara

Court : Supreme Court of India

Subject : Excise

Acts : Companies Act, 1956; Central Excise Tariff Act, 1985; Customs Tariff Act, 1975 - Sections 3; Customs Act, 1962 - Sections 25(1); Central Excise Rules, 1944 - Rules 8(1) 56A, 57A and 57G

Reported in : AIR2006SC141; 2005(103)ECC1; 2005(189)ELT3(SC); JT2005(12)SC435; 2005(8)SCALE435; (2005)8SCC300

Industry. It opted for the benefit contained in Section AA of Chapter V of the Central Excise Rules, 1944 so as to avail the MODVAT credit of the specified duties on plastic coated paper known as 'LDPE … appeal preferred by the Appellant herein from a judgment and order dated 01.02.2002 passed by the Commissioner of Central Excise & Customs (Appeals) Vadodara, was dismissed.2. The Appellant, a Company incorporated under the Companies Act, 1956, is engaged … MODVAT Credit of specified duties paid on the inputs amounting to Rs. 35,185.13. The tariff rate for the said containers of sub-heading 4819.12 of the

Sangam Spinners Ltd. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules 1944 - Rule 57G read with Rule 57B; Central Excise Tariff Act, 1985 - Chapter 55

ambit of the issues raised it may be necessary to set out the various relevant provisions of the Central Excise Act, 1944 [for short "the Act"], and the Rules framed thereunder and also the various notifications issued which are relevant … we heard the learned counsel appearing for the parties.8. Counsel appearing for the parties drew our attention to Chapter V of the Rules which deals with levy of excise duty on manufactured goods other than salt. Rule … the Rajasthan High Court and by the impugned judgment and order dated 3.4.2002, the writ petition was dismissed.7. Aggrieved by the aforesaid judgment and order,