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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 … nor the orders passed by the authorities below had invoked chapter note 7 of chapter 39 and in the absence of such invocation, it was

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 That Act repealed the First Schedule to the Central Excises and Salt Act, 1944, with effect from February 28, 1986.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 … 1998 under the Tamil Nadu Act 21 of 1998, which introduced item 71-A in Part B of the First Schedule to the Act making the

Reckitt and Colman of India Ltd. Vs. Assistant Collector of Central Ex ...

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 11A; Central Excises Act, 1944; Income Tax Act - Sections 119; Evidence Act

Reported in : 1994(72)ELT263(AP)

3206.19 and that the Assistant Collector had no jurisdiction for invoking the provisions of Section 11A of the Central Excise Act to revise the approved list. The petitioner, thereafter, filed this writ petition challenging the said show cause notice … to levy duty on Ultramarine Blue under entry 14I(5) of the Schedule to the Central Excises and Salt Act, 1944, which was 'pigments, colours, paints and enamel not otherwise specified'. The Gujarat High Court held, on a consideration … petition, the petitioner came to know that a Circular No. 62/90-CX.3., dated 7-12-1990 had been issued by the Secretary, Central Board of Excise and Customs … 22-11-1991, said that the Ultramarine Blue will fall under 'colouring matter' in Chapter Heading 32.12 within the expression 'other colouring matter put up in retail

V.K. Thampi Vs. Collector of Central Excise

Court : Kerala

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 11A; Central Excise Rules, 1944 - Rules 9(2), 173Q, 52(A), 226 and 233A,

Reported in : 1996(87)ELT610(Ker)

Rule 9(2) of the Central Excise Rules, 1944 read with Section 11A of the Central Excises and Salt Act, 1944. A penalty of Rs. 5 lakhs is also imposed by the order under Rules 9(2), 52(A), 173Q and … Kamat, J.1. As per the direction of this court 1989 (2) KLT 65 - Thampi v. Collector of Central Excise, by the reference order (Annexure N to this petition), the Appellate Tribunal has referred the following four questions … Butterworths 1979) emphasises the importance of the role of the lawyer in Chapter VII thereof under the same caption to state that this role has … available in paragraph 39 thereof is taken up for consideration in paragraph 7 of the order of the Appellate Tribunal (Annexure K). So far as

Commissioner of Central Excise, New Delhi. Vs. M/S Hari Chand Shri Gop ...

Court : Supreme Court of India

Subject : Excise

at the recipient end would indicate its "intended use" and "substantial compliance" of the procedure set out in Chapter X of the Central Excise Rules, 1944 (in short 'the Excise Rules").2. The above question was decided by … 31.5.2007 demanded central excise duty of Rs.15,14,966/- from M/s Neatwell Castings under proviso to Section 11-A of the Central Excise Act, 1944 by invoking extended period of five years along with the penalty thereon. In appeal filed by the assessee … SCC 801,Commissioner of Central Excise, Chandigarh-I v. Mahaan Dairies (2004) 11 SCC 798,Commissioner of Central Excise, Allahabad v. Ginni Filaments Ltd. (2005) 3 SCC 378,Commissioner

The State of Goa and anr. Vs. Colfax Laboratories Ltd. and anr.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4(4); Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Sections 2, 3(1), 3(3) and 6; Drugs and Cosmetics Acts, 1940 - Sections 3, 18 and 27; ;Companies (Acceptance of Deposits) Rule, 1975; Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 - Rules 11, 12, 127 and 128; Central Excise Rules, 1944 - Rules 10, 173B and 173C; ;Drugs and Cosmetics Rules, 1945; Medicinal and Toilet Preparations (Excise Duties) Rules, 1955 - Rules 9(1), 9(2), 40, 40(1) and 81

Reported in : AIR2004SC45; 2003(90)ECC263; 2003LC261(SC); 2003(158)ELT18(SC); JT2003(8)SC203; 2003(9)SCALE47; (2004)9SCC83

will have to be worked out by applying the formula as laid down in Section 4(4)(d) of the Central Excise Act, 1944 and consequently, the excise duty will have to be deducted from the wholesale price and the figure arrived … reply. The Excise Commissioner after hearing the parties gave his decision on 7.11.1991 which was challenged in appeal by the State Government and Colfax preferred … another bonded warehouse shall be made without payment of duty under proper security governed by the rules in Chapters VII and VIII.Rule 81. Clearance on payment of duty. - When the licensee desires to remove goods on

Alsa Marine and Harvests Ltd. Vs. Comm. of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Customs

Reported in : (2003)(158)ELT741Tri(Bang.)

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

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 … relation to the levy and collection of the duties of excise on the goods specified in Sub-section (1).' 7. It will be noticed from Sub-section (3) of Section 3 of the Additional Duties Act that all the

Krishak Bharati Co-operative Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1998)(61)ECC180

Sections 2(1B) and 129 of Customs Act which is parameteria to the Section 35 and 35B of the Central Excise Act, 1944 and do not really mean a man who is disappointed of a benefit which he might have received … it was stated that the appellants are engaged in manufacturing of Liquid Nitrogen/Liquid Ammonia and Urea falling under Chapter No. 28 & 31 of the Central Excise Tariff Act, 1985 and holding Central Excise Registration Certificate No. … payment of duty paid by M/s. ONGC. Hazira, Surat under Notification No. 75/84 dt.1.3.84 as amended. NGL was being received by them under Chapter X

The Commissioner of Central Excise Vs. M/S. Mehta and Co.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Section 11 AB

for excise duty, sales tax etc. from M/s. Adyar Gate Hotels Limited.8. A show cause notice under the Central Excise Act, 1944 [for short "the Act"] dated 15.05.2000 was issued to the respondent - M/s. Mehta & Company to show … on Hotel Grand Bay, it was observed that the assessee, inter alia, manufactured and cleared furniture, falling under chapter sub- heading Nos. 9401.00 & 9403.00, 4410.11, 8302.00 and 7610.90 respectively, of the Schedule to the Central Excise … falling under chapter sub- heading Nos. 9401.00 & 9403.00, 4410.11, 8302.00 and 7610.90 respectively, of the Schedule to the Central Excise Tariff Act, 1985. As