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Adhunik Food Products (P) Ltd., U.P. Vs. Commissioner of Central Excis ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excises Act, 1944 - Sections 5A(1)

Reported in : 2007(117)ECC296; 2007LC296(SC); 2007(211)ELT360(SC); JT2007(8)SC338; 2007(6)SCALE22; (2007)9SCC32; 2007(1)LC605(SC)

- Matter remanded to adjudicating authority for fresh determination in accordance with law - Appeal accordingly allowed - CENTRAL EXCISE ACT, 1944.[C.A. No. 1/1944]. Section 5A & Central Excise Tariff Act, 5/1986, Sch. Chap 21, Heading 21.07, Sub-heading 2107.91: … same period we quote hereinbelow Chapter Heading 21.07:CHAPTER 21MISCELLANEOUS EDIBLE PREPARATONSNotes:1 to 4. xxx xxx xxx5. Heading No.21.07, inter alia, includes:(a) protein concentrates and textured … appeal is : whether 'puffs' obtained by the swelling or roasting of cereals constitute preparations of cereals under Chapter Heading 19.04. According to the appellant 'puffs' from cereals fall under Chapter Heading 21.07 (Edible preparations).2. The assessee

instrumental Research Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2005)(98)ECC305

No.3/98-99 effective from 2.6.98 under Rule 173B of the Central Excise Rules, 1944, classifying the said products under Chapter Sub-Heading 9032.99. After examining technical write-up submitted by the appellants, it appeared that these goods were correctly classifiable … could have been changed prospectively and not retrospectively. He also pleaded that amendment to Section 11A of the Central Excise Act, 1944 was brought into effect from 12.5.2000 and at the time of passing the Order-in-Original the adjudicating authority could

Tijiya Steel Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 3A, 11A(1), 11AA, 35, 35F, 35G, 35G(1), 35L, 254(2) and 260A; ;Central Excise Tariff Act, 1985; ;Central Excise Rule, 1944 - Rule 57AB, 57AG, 57AH and 57H; ;Constitution of India - Article 226

Reported in : (2007)2CALLT358(HC)

captively consumed for manufacture of the finished product, that is, hot roled products of non-alloy steel falling under Chapter 72 of the Schedule of the Central Excise Tariff Act.8. A show-cause notice dated 13th February, 2001 was … March, 2000, the petitioner had paid Central Excise Duty on Mild Steel Ingots under Section 3A of the Central Excise Act, 1944.4. On 30th March, 2000, the Compounded Levy Scheme under Section 3A of the Central Excise Act was withdrawn.

Popular Packings Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : ExciseConstitution

Acts : Central Excise Tarrif Act, 1985; Central Excise Act 1944 - Sections 37B; Constitution of India - Article 226

Reported in : 2004(175)ELT33(Raj); RLW2004(3)Raj1894; 2004(3)WLC1

Subsequently, on 24.09.1992, the Central Board of Excise & Customs issued a circular under Section 37B of the Central Excise Act, 1944 whereby it was ordered that HDPE strips and tapes not exceeding 5 mm were classifiable under Heading No. … the petitioners.ii) Quash impugned order dated 14.8.89 passed by non- petitioner No. 4 as well as instructions issued by the Central Board to all collectorates … the list reads as under:'1. HDPE/PP Tape of apparents width SECTION XInot exceeding 5 mm produced with or CHAPTER 54without admixture of LLDPE in small CH. HEADING 5406portion & used in the weaving of fab- CH. SUB.ric

Indian Rayon and Industries Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2005)(101)ECC155

made garments" and holds that they amount to manufacture as per Note 4 to Chapter 62 of the Central Excise Tariff Act, 1985 and the … demanded duty and imposed penalty: (a) Duty was demanded under the proviso to Section 11A (1) of the Central Excise Act, 1944 amounting to Rs. 2,08,47,542/- towards A, Central Excise duty, allegedly payable on the Ready Made Garments (RMG for … the ground that the imported RMG were subjected to 'refinishing work' which would amount to manufacture as per Chapter Note. Since they were not cleared on payment of Central Excise duty, demands were confirmed by invoking the

Deepak Extrusions and Vs. J.T. Chopra, Asstt. Collector of Central Exc ...

Court : Karnataka

Subject : Excise

Reported in : 1988(17)LC83(Karnataka)

provisions of Section 2(f) and Tariff Item 27 in the I Schedule to the Central Excises and Salt Act, 1944, as amended by Finance (No. 2) Act of 1980, and also Note No. 2 of Chapter 83 (amended … constitutional validity of the amendment to Section 2(f) and Tariff Item 27 of the First Schedule to the Central Excise Act, effected by Finance Act (2) of 1980. The relevant provisions, viz., Item 27 which stood before its amendment … . v. The Assessing Authority-cum-Excise and Taxation Officer, Gurgaon (1972) 30 STC 489, in which the Courts took the view that, sizing, bleaching or dyeing

M. Tex and D.K. Processors (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2000)(68)ECC578

to be paid by them. Reliance has been placed on Chapter Note 4 of Chapter 55 of the Schedule to the Central Excise Tariff Act, … in the process of heat setting and stentering of fabric falling under Chapter 55 of the Central Excise Tariff Act, 1985. Such fabrics an supplied … which are produced or manufactured unless otherwise exempted under the tariff or under a notification issued under the Central Excise Act or Rule or unless removal without payment of duty is provided for under any other provisions of the … the premises of the manufacturer availing of Modvat Credit. Under Section 3 of the Central Excises & Salt Act, 1944 duty is required to be paid on the goods which are produced or manufactured unless otherwise exempted under

Collector of Central Excise and 2 ors. Vs. Asoka Rubber Products

Court : Kerala

Subject : Excise

Reported in : 1991(33)LC547(Kerala)

cases. The judgment in O.P. No. 1573 of 1989 is reported as Asoka Rubber Products v. Collector of Central Excise 1989 (2) K.L.T. 369 : 1989 (25) ECR 356 Kerala. Aggrieved by the aforesaid judgments, the revenue has … common question of law regarding the scope and impact of Section 35F of the Central Excises and Salt Act, 1944 arises for consideration. The judgments which are appealed against are the one rendered in O.P. Nos. 1573 of … appeal, of duty demanded of penalty levied-Where in any appeal under this Chapter, the decision order appealed against relates to any duty demanded in respect … cases of ambiguity, in the statute: see Halsbury's Laws of England, Vol. 44, page 539, paragraph 884, Craies on Statute Law, 7th Edn. 1971, pages

Rohit Pulp and Paper Mills Ltd. Vs. Commissioner of Customs and Centra ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2003)(162)ELT516Tri(Mum.)bai

permit us to introduce ourselves as the manufacturers of the Lead and Lead Alloys which is falling under Chapter 78 of Central Excise Tariff. We commenced our production after getting the permission of Central Pollution Control Board … penalty of Rs. 2,71,269/- under Rule 173Q(1) of the Central Excise Rules read with Section 11AC of the Central Excise Act, 1944.2. The assessee is engaged inter alia in the manufacture of unwrought refined lead ingots falling under sub-heading … materials. Such repetition will be viewed seriously.4. A show cause notice dated 4.1.1997 has been issued inter alia mentioning as follows:- "Whereas it appears that

Star Pistons Pvt. Ltd. and anr. Vs. Union of India and ors.

Court : Gujarat

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2 and 173-I; Central Excise Act, 1944 - Sections 2, 11A and 35

Reported in : 2000(70)ECC387; (2000)3GLR2184

to the petitioners on 8.1.1988 and 4.5.1988 by which recovery proceedings as contemplated under Section 11-A of the Central Excise Act, 1944 were commenced. It appears that the petitioners had given a reply to the show cause notices on 23.6.1988 … to the petitioners, it satisfied all the conditions of getting the benefit under the said Scheme contained in Chapter IV of the Finance (No. 2) Act, 1998. 3. Two show cause notices were issued to the petitioners