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Nahar Industrial Enterprises Ltd. and ors. Vs. Union of India (Uoi) an ...

Court : Supreme Court of India

Subject : Excise

Acts : Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3 and 54(1); Central Excises and Salt Act, 1944 - Sections 3(1) and 5A(1); Central Excise Tariff Act, 1985; Additional Excise Duty (Textile and Textile Articles) Act, 1970

Reported in : 2004(95)ECC457; 2004(170)ELT518(SC); JT2004(6)SC374; 2004(6)SCALE535; (2004)7SCC618

Area (in short 'DTA'), in addition to the Basic Excise Duty (in short the 'BED') payable under the Central Excise Act, 1944 (in short the 'Act'). Appellants also questioned legality of the Notifications issued by the Central Excise authorities for … 100% EOUs engaged in the manufacture of cotton yearn out of indigenous raw materials attaching BED leviable under Section 3 of the Act and AED leviable under Section 3 of the Additional Excise Act. On the basic … Arijit Pasayat, J.1. Leave granted in SLP(c) Nos. 24882-24883/2002, 24884-24885/2002 and 1223-1224/2003.2. All these appeals involve identical issues and are, therefore, disposed of by

Jayant Vitamins Limited Vs. Union of India (Uoi)

Court : Madhya Pradesh

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excises Act, 1944 - Sections 3 and 11A; ;Constitution of India - Article 26; Central Excise Rules, 1944 - Rule 8(1)

Reported in : 1992(38)ECC199; 1991(53)ELT278(MP)

the whole of the duty of excise leviable thereon under Section 3 of the Central Excises and Salt Act, 1944 on the terms and conditions mentioned therein. The Notification of the Govt. of India granting exemption reads as … are bulk drugs and classifiable under residuary Item No. 29.24 of Chapter 29 of the Schedule to the Central Excise Tariff Act, 1985 (hereinafter called the Act) which came into force from 1-3-1986.2. After the coming into force

Commissioner of Central Excise, Shillong Vs. North-eastern Tobacco Com ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - 5A(1); ;Industries (Development and Regulation) Act, 1951 - Sections 11; ;Additional Duties of Excise (Goods of Special Importance) Act, 1957; ;Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3(3); ;Central Excise Tariff Act, 1985; ;Central Excise Rules, 1944 - Rules 9 and 173 G; ;Uttar Pradesh Sales Tax Act - Sections 4(A); ;Gujarat Sales Tax

Reported in : AIR2003SC616; 2003(85)ECC12; 2002(146)ELT490(SC); JT2002(9)SC635; (2003)1SCC161

Clause 3 reads as under:-'In exercise of the power conferred by Sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 of 1944), read with Sub-section (3) of the Additional Duties of Excise (Goods of Special Importance) Act,

Chhattisgarh State Electricity Board Vs. Central Electricity Regulator ...

Court : Supreme Court of India

Subject : ElectricityLimitation

Acts : Limitation Act, 1963 - Sections 5 and 29(2); ;Electricity Act, 2003 - Sections 110, 111, 111(1), 111(2), 111(5), 125, 126, 127 and 145; ;Madhya Pradesh Reorganization Act, 2000 - Section 58; ;Contract Act, 1872 - Sections 3, 4 to 24 and 25; ;Indian Easements Act, 1882 - Sections 2, 25 and 26; ;Indian Electricity Act, 1910; ;Electricity (Supply) Act, 1948; ;Electricity Regulatory Commissions Act, 1998; ;Representation of the People Act, 1951; ;Arbitration and Conciliation Act, 1996 - Sections 17, 34 and 34(3); ;Arbitration Act, 1940; ;Central Excise Act, 1944 - Sections 35, 35(1), 35A(5), 35B, 35E(3), 35E(4), 35EE, 35G and 35H; ;Kerala Rent Control Act - Section 18; ;Land Acquisition Act, 1894 - Sections 12(2) and 18; ;Uttar Pradesh Motor Vehicle Taxation Act - Section 15; ;Indian Income Ta

Limitation Act.(emphasis supplied)14. In Singh Enterprises v. C.C.E., Jamshedpur and Ors. (supra), the Court interpreted Section 35 of Central Excise Act, 1944, which is pari materia to Section 125 of the Electricity Act and observed:The Commissioner of Central Excise (Appeals) … G.S. Singhvi, J.1. Whether Section 5 of the Limitation Act, 1963 (for short, `the Limitation Act') can be invoked by this Court for allowing the aggrieved person to file

Cce Vs. L.G. Balakrishnan and Bros. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2007)6STR106

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

Sodani Cements and Chemicals (P) Ltd. Vs. Collector of Central Excise, ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 5A(1); Central Excise Tariff Act, 1985; Industries (Development and Regulation) Act, 1951

Reported in : AIR2002SC3307; 2002(83)ECC508; 2002LC566(SC); 2002(145)ELT497(SC); JT2002(7)SC52; 2002(6)SCALE343; (2002)7SCC651; [2002]SUPP2SCR220

notification not to be denied all other requirement being also fulfilled by the manufacturer- Section 5 A of Central Excise Act, 1944. - INDIAN PENAL CODE, 1890.Section 302 r/w Section 34: [Dr.Arijit Pasayat & A.K.Ganguly,JJ] Murder trial Conviction solely based … of the Customs, Excise and Gold (Control) Appellate Tribunal in E/Appeal No. 2155/92-C with E/3058/92-C dated 29th October, 1993.2. The short question that arises for consideration is whether the cement manufactured by the appellant is entitled to

Gandhi IrwIn Salt Manufacturers Association and Etc. Etc. Vs. the Gove ...

Court : Chennai

Subject : ConstitutionFood Adulteration

Acts : Prevention of Food Adulteration Act, 1954 - Sections 2 and 7; Constitution of India - Articles 14, 19(1), 162, 301 and 302; Central Excises and Salt Act, 1944; Gao, Daman and Diu Public Health Act, 1985 - Sections 53(1); Delhi Municipal Corporation Act - Sections 383; Central Excise Tariff Act, 1885; Salt Cess Act, 1953

Reported in : AIR1996Mad109

salt manufacturewhich is a prime criterion for enjoying exemption from the requirement of obtaining a licence under the Central Excise and Salt Act, 1944.24. It is denied that the climatic conditions conducive to manufacture of salt occur only … short, the Act) is issued purposely. The power to prohibit the sale of any commodity under the said section can be exercised only when the particular commodity is shown to be injurious or harmful to human health. … giving the list of its members numbering 207. W.P. No. 21283 of 1994, federation is a registered society represented by its President having a total

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)

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 … the order. 2. The O.N.G.C. was issued a show cause notice under Section 11A of the Central Excises and Salt Act on 25-1-1991 after 3

Bata India Ltd. Vs. Assistant Collector of Central Excise

Court : Punjab and Haryana

Subject : Excise

Acts : Companies Act, 1956; Central Excise Act, 1944 - Sections 3(2), 4 and 4(4); Central Excise Tariff Act, 1985; Central Excise (Amendment) Act, 1973 - Sections 4(1) and 4(2); Finance Act, 1982; Customs Tariff Act, 1975 - Sections 3; Central Excise Rules, 1944 - Rule 8(1); Central Excise (Valuation) Rules, 1975; Constitution of India - Article 226

Reported in : 1993(43)ECC88; 1993LC25(P& H); 1993(67)ELT281(P& H)

28, 1986 such duty is leviable as and at the rates set forth in the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as 'the 1985 Act')- By virtue of the powers conferred by Rule … to deduct amount of duty at the scheduled rate under the provisions of the Central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act') while applying Notification No. 49/86-C.E., as amended by Notification No. 89/87-C.E. The … to be deducted from price for purposes of determining eligibility to exemption--Central Excises and Salt Act (1 of 1944), Section 4 - Notfns. Nos. 49/86-CE dated 10.2.1986, 89/87-CE dated 1.3.1987. -

The Commissioner of Central Excise, New Delhi Vs. Hari Chand Shri Gopa ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 8, 9, 47, 49A(1), 52A, 54, 57G, 57T, 173B, 173B(1), 173FF, 173G, 173G(1), 173G(3), 173K, 174, 174(1), 174A, 192, 196, 196(1) and 224(1); ;Central Excise Tariff Act, 1985 - Sections 11A and 14; ;Central Excises Act, 1944 - Sections 5A(1); ;Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); ;Companies Act, 1956 - Sections 233B; ;Indian Penal Code (IPC), 1860 - Sections 109, 116 and 161

Reported in : AIR2005SC3595; 2005(102)ECC481; 2005(188)ELT353(SC); JT2005(12)SC189; 2005(8)SCALE58; (2005)8SCC164

In exercise of the powers conferred by Sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with Sub-section (3) of Section 3 of the Additional Duties of Excise (Goods of … is - whether irrespective of the assessees having not followed or substantially followed Chapter X procedure under the Central Excise Rules, 1944, they would still be entitled to the benefit of notification No. 121/94-CE dated 11.8.1994 as held