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Suraj Steel Rolling Mills Vs. Union of India

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35F; Workmen's Compensation Act, 1923 - Sections 30; Customs Act, 1962 - Sections 129A and 129E; Foreign Exchange Regulations Act, 1973

Reported in : 2000(68)ECC257; 2000(115)ELT280(Guj)

the petitioners are perverse orders. According to this submission, the appeals were pending. He invited our attention to Chapter VIA and Section 35F of the Central Excise Act, 1944. Section 35F reads as under : '35F - … the Central Excise Act, 1944 and accordingly dismissed the appeals. Reading para 6 of the order passed by the Commissioner (Appeals), on 24-10-1997, it is … to deposit the amounts by 15-10-1997. They failed to comply with the provisions of Section 35F of the Central Excise Act, 1944 which are mandatory. According to the Commissioner (Appeals), the appeals could not be maintained, entertained and heard on

Commissioner of Central Excise, Bangalore Vs. Karnataka Agro Chemicals

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A; Fertiliser (Control) Order, 1985 - Sections 2

Reported in : 2008(129)ECC53; 2008(155)LC53(SC); 2008(227)ELT12(SC); JT2008(7)SC236; 2008(9)SCALE390; (2008)7SCC343

some positive act of suppression is required for invoking larger period of limitation under Section 11A of the Central Excise Act, 1944 [See: Padmini Products v. Collector of Central Excise : [1990]185ITR440(SC) ]. Therefore, in the present case, there is … Department which indicated presence of nitrogen in all the products. That, on perusal of Explanatory Note 6 to Chapter 31, it was sufficient if nitrogen is present in the product(s) of the assessee to merit classification under

The Commissioner of Central ] Excise and Custom, Daman, Vs. M/S. Gujch ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Chapters 22, 28, 29, 34, 38 and 39; Central Excise Rules, 1944 - Rules 57A, 53, 223B, 9(2); Central Excise & Salt Act, 1944 - Sections 11A, 34,6

The Hon'ble Tribunal had failed to take into account the provisions of Rules 173 Q (1) of the Central Excise Rule, 1944?" 2 The facts necessary to be cited for adjudication of the said substantial questions of law … Rule 9(2) of Central Excise Rules, 1944 read with proviso to Section 11A of Central Excise & Salt Act, 1944"3 The said show cause notice was adjudicated upon by the Order in Original dated 6/6/1996. The Adjudicating Authority … engaged in manufacture of various products, which are, excisable goods failling under Chapters 22, 28, 29, 34, 38 and 39 of the Central Excise Tariff

imperial Trading Co. Vs. Union of India (Uoi) and ors.

Court : Chennai

Subject : Excise

Reported in : 1993(43)ECC112

as the 'PSCC poles') should not be demanded and also a penalty should not be imposed under the Central Excise Act, 1944 and Rules. After considering the explanation of the petitioner, the third respondent rejected the explanation of the petitioner … be innocuous. None of the contentions raised by Mrs. Nalini Chidambaram, the learned senior counsel can be accepted. Chapter VI-A of the Central Excises and Salt Act, 1944 was inserted by Finance Act, 1980 replacing Sections 35, … safeguard the interest of revenue....So, when an appeal is filed under Chapter 6-A of the Act, the Parliament thought it fit that the duty and

Commissioner of Central Excise, Hyderabad-ii Vs. Aldec Corporation and ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3, 6 and 35L; ;Central Excise Tariff Act, 1985; ;Central Excise Rules, 1944 - Rule 174; ;Excise Law

Reported in : AIR2005SC3621; 2005(102)ECC469; 2005(188)ELT241(SC); JT2005(8)SC574; (2005)7SCC700

S.H. Kapadia, J.1. The issue involved in these civil appeals under Section 35L(b) of Central Excise Act, 1944 is - whether on the facts and circumstances of the case, the Commissioner was right in holding that … of a separate, independent and distinct identifiable product namely, painted aluminum slat (PAS) for venetian blinds classifiable under chapter sub-heading 7616.90.2. On 8.11.1994, while patrolling, officers of Central Excise, Hyderabad inspected an auto-trolley bearing registration No. AHT-8500. … result of slitting and painting so as to fall under tariff item 68 (as it then stood). However, under the impugned show-cause notice, the department

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

G.S. Kulkarni, J. Both these appeals under Section 35 G of the Central Excise Act 1944 arise out of the common orders dated 6.1.2012 of the Customs, Excise and Service Tax Appellate Tribunal (Tribunal), … nor the use of said goods in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. The same was, thereafter, furnished by

J.M.P. Manufacturing Co. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2001)(131)ELT233TriDel

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

Borough Wellcome (i) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2003)(162)ELT672Tri(Mum.)bai

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

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

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 … herein are, i) the appellants are manufacturers of RMG falling under Chapter 6201.00 of the CETA 1985 and have taken Central Excise Registration and are

Varsha Exports and ors. Vs. Union of India and ors.

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(27) and 12; Central Excise Act, 1944 - Sections 5A; Customs Tariff Act, 1975

Reported in : 2000(71)ECC834

Domestic Tariff Area (DTA) on payment of duties in terms of EXIM Policy and the provisions of the Central Excise Act, 1944 and the Customs Act, 1962. The goods manufactured in 100% Export Oriented Units (EOUs) or those manufactured in … should be done in India; and (b) plastic scrap or waste should be of the goods falling within Chapters 39, 54, 55, 56, 59, 64, 84, 85, 86, 87, 90, 91, 92, 93, 95 and 96 of … 39.01 to 39.14 under Notification Nos. 5/98-CE dated 2.6.1998 (ref. S. No. 63), 5/99-CE dated 28.2.1999 (ref : S. No. 64) and 6/2000-CE dated 1.3.2000