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B. Rajendra Oil Mills and Refinery Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1985)(21)ELT607TriDel

of Shri Lodha and pointed out that preamble of the impugned order passed by the Appellate Collector of Central Excise, Madras shows that the revision proceedings pending before the Government of India which were transferred to this Tribunal … jurisdiction to hear and entertain this appeal. According to him, Section 35P(2) of the Central Excises and Salt Act, 1944(1 of 1944) gives jurisdiction to the Tribunal to decide the transferred matters pending immediately before the appointed day

Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Subject : Sales Tax

Acts : Constitution of India - Article 301; Maharashtra Tax on Luxuries Act, 1987 - Sections 2(2), 3A, 3B and 3B(2); Maharashtra Tax Laws (Lavy and amendment) Act 2001; Central Sales Tax Act, 1956;

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

Tax Act, 1959 ('the BST Act', for short), Central Sales Tax Act, 1956 ('the CST Act', for short), Central Excise Act, 1944 ('the Excise Act', for short) and have also applied for registration under Maharashtra Tax on Luxuries Act, 1987 … utilities, consumption, etc.', shall be inserted.' Section 22 of the Amendment Act reads as under : 'In the preamble of the Luxury Tax Act, after the words 'tax on luxuries' the words 'and tax by way of … to challenge the constitutional validity of the Maharashtra Tax on Luxuries Act, 1987 as amended by Maharashtra Tax Laws (Levy and Amendment) Act, 2001, being

Saurashtra Khandsari Manufacturers Association and ors. Vs. Sales Tax ...

Court : Gujarat

Subject : Sales Tax

Reported in : (1975)16GLR610

in the manufacture of sugar as defined in item No. 1 of the first Schedule to the Central Excises and Salt Act, 1944.The notification makes a reference to the definition of sugar given in the First Schedule … of sugar as defined in item No. 1 of the first Schedule to the Central Excises and Salt Act, 1944.The notification makes a reference to the definition of sugar given in the First Schedule to the Central Excises … 1960), which is hereinafter referred to as 'Bombay Act of 1960.' The preamble of this Act shows that it was put in the statute book

Satyam Steels and Alloys Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

Subject : Excise

Acts : Bihar Finance Act, 1981 - Sections 7 and 7(3); Central Excise Act, 1944 - Sections 5, 35 and 35B

learned counsel for the respondents that the Notification was issued as per Section 5(a) Clause 5 of the Central Excise Act, 1944 that the Notification shall come into force from the date of publication in Official Gazette cannot be accepted … examine the new Industrial Policy and concessions made by the Central Government in the North Eastern Region. The preamble to the Office Memorandum clearly indicates that the intention of the Government to promulgate the New Industrial Policy … B. Lamare, J. 1. Heard Mr. R.L. Yadav, learned Counsel, Mr. H.S. Thangkhiew, learned Counsel and

Mafatlal Industries Ltd. and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : ExciseConstitution

Reported in : 2002(83)ECC85; 1997(89)ELT247(SC); JT1996(11)SC283; 1996(9)SCALE457; (1997)5SCC536; [1996]Supp10SCR585; [1998]111STC467(SC)

or unauthorised levy of tax is necessarily required to be made in accordance with the provisions of the Central Excise Act, 1944 (hereinafter called 'the Excise Act'). The leading authority governing this issue is the decision of this Court in … time under the Central Excise and Salt Act. Whether it is Rule 11 (as it stood from time to time) or Section 11-B (as it … It must be read in the light of the concepts of economic and social justice envisaged in the Preamble and the guiding principles of State Policy adumbrated in Articles 38 and 39 - an aspect dealt with

Cibatul Limited Vs. Union of India (Uoi) and ors.

Court : Gujarat

Subject : Excise

Reported in : 1979CENCUS404D; (1980)GLR284; (1980)GLR825

Section 2(d) of the Central Excises and Salt Act, 1944 (I of 1944) (hereinafter referred to as 'the Excise Act'). Ciba Geigy of India Limited are their wholesale buyers. They are a company incorporated in India and are … in respect of certain other goods manufactuted by the manufacturer were entered into.2. The manufacturer is required by Central excise authorises to pay excise duty not on the price which the manufacturer charges the buyer but which the … that the Parliament has done so by amending Section 4. Secondly, the preamble to the Excise Act states that it has been enacted to consolidate … ORDERS.H. Sheth, J.1. Cibatul Limited, a company registered under the Companies Act. 1956, is the petitioner (hereinafter referred to as 'the manufacture'). They are manufacturing

Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

it is held that the words 'manufacturing process' in different statutes have different meanings. For instance, in the Central Excise Act, 1944, the word 'manufacture' means bringing into existence a different commodity, though this is not the definition of 'manufacturing … Budget 2006, remarked that the Special Economic Zones are not Economic Zones but integrated townships in themselves. The Preamble of the Act of 2005 states that it is an Act to provide for the establishment, development and … to SEZ units under LUT/Bond and/ or rebate.3. Special Civil Application Nos. 11032 & 9806 of 2008 are filed by SEZ Developers and remaining 8

Collector of Central Excise Vs. Patel Detergents

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1996)(87)ELT546TriDel

all filed by the Revenue against the common Order-in-Appeal No. M-1277-1279/AHD/687-689/86, dated 26-8-1986 passed by the Collector of Central Excise (Appeals), Bombay, and corresponding three appeals bearing Nos. E/2522/86-A, E/2523/86-A and E/2524/86-A filed by the three assessee's, M/s. … for the purposes of arriving at the assessable value under Section 4 of the Central Excises & Salt Act, 1944 (hereinafter referred to as the 'Act'). They have also pleaded that the handling charges viz. loading and un-loading … proceeds had to flow back to the manufacturers. In this connection, the preamble and clauses 5, 6, 7, 9 and 10 of the memorandum of … 1. These are 9 appeals which for proper understanding could be grouped as

The Commissioner of Central Excise Vs. Godrej and Boyce Mfg. Co. Ltd.

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 11AB, 11AC, 35, 35A, 35B, 35B(1), 35B(3), 35B(4), 35C, 35C(4), 35E, 35E(1), 35E(2), 35EA, 35EE and 35EE(2); Customs Act - Sections 127; Customs and Excise Revenues Appellate Tribunal Act, 1986 - Sections 3; Income Tax Act, 1961 - Sections 143(3), 257, 263, 263(1) and 264(4); Finance Act, 1988; Finance Act, 1989; Constitution of India - Article 136; Central Excise Rules - Rules 173, 173Q, 178(4) and 209A

Reported in : 2009(111)BomLR408; 2009BusLR130(Bom); 2008(161)LC92(Bombay); 2009(233)ELT446(Bom); [2009]19STT492

filed by the Revenue the issue involved was whether interest could be levied under Section 11AB of the Central Excise Act, 1944.6. In Central Excise Appeal No. 262 of 2006 the question of law as framed is as under:Whether the … of the cases need to be set out.2. Central Excise Appeal No. 175 of 2006 is by the Revenue against the order dated 26th October, … pointed out to show that ther4e is any change in that legislative policy. On the contrary, from the preamble of the 1996 Act it is clear that the policy of the legislature is to encourage people to

Pioneer Miyagi Chemicals Vs. Central Board of Ex. and Cus.

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 5(2), 35C(4), 35G, 35L, 37B and 140A(3); Central Boards of Revenue Act, 1963; Income Tax Act; Constitution of India - Articles 14, 19(1), 215, 226, 227 and 265

Reported in : 2000(68)ECC448; 2000(116)ELT441(Mad)

Circular No. 47/1/97-CX, dated 3-3-1997 issued by the first respondent as ultra vires of Section 37B of the Central Excise Act, 1944, Articles 14,19(1)(g) and 265 of the Constitution of India insofar as the petitioner is concerned.2. This Court ordered … would require examination of fact. He submitted that the circular is issued for the reasons indicated in the preamble of the circular itself. We are not able to agree with the contention raised by Mr. Patel for