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Commissioner of Central Excise and Customs Vs. Padmashri V.V. Patil Sa ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11, 11(1), 11A, 11A(2), 11AA, 11A(2B), 11AB and 11AC; Central Excise Rules, 1944 - Rule 173Q

Reported in : (2007)109BOMLR1604; 2007(121)ECC27; 2007LC27(Bombay); 2007(215)ELT23(Bom)

is any discretion with the authorities to exempt penalty under Section 11AC and interest under Section 11AB of Central Excise Act, 1944, while confirming the demand for evaded excise duty? (2) Whether such exemption can be justified merely because the

Commissioner of Central Excise and Customs Vs. Greaves Cotton Ltd.

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AB and 11AC; Cenvat Act; Cenvat Credit Rules, 2002 - Rule 7(4)

Reported in : 2007(5)BomCR241; (2007)109BOMLR1640; 2007(121)ECC357; 2007LC357(Bombay); 2008(225)ELT198(Bom)

as to why demand of Rs. 5,34,746/- may not be confirmed, why interest under Section 11AB of the Central Excise Act, 1944 may not be recovered and why penalty under Section 11AC of the Central Excise Act, 1944 may not

Commissioner of Central Excise Vs. International Auto Limited

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A, 11A(1A), 11A(2B), 11AA, 11AB, 11AC and 11B

Reported in : 2010(172)LC35(SC); 2010(250)ELT3(SC); JT2010(1)SC294; 2010(1)SCALE400; (2010)2SCC672; [2010]24STT586

case, Department seeks to recover interest on differential duty, paid by the assessee, under Section 11AB of the Central Excise Act, 1944, which is disputed by the assessee.4. During the relevant Assessment Years, assessee supplied auto parts to their customers

Commissioner of Central Excise, Mumbai-i Vs. Bombay Dyeing and Mfg. Co ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 5A, 5A(1), 11A, 11A(2A), 11A(2B), 11AB and 37B; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(2); Central Excise Tariff Act, 1985; Customs Tariff Act, 1975 - Sections 3; CENVAT Credit Rules, 2002 - Rules 3 and 11; Central Excise Rules, 2002 - Rule 8(3); Central Excise Rules, 2001; Central Excise Rules, 1944 - Rule 49A

Reported in : 2007(120)ECC475; 2007LC475(SC); 2007(215)ELT3(SC); JT2007(10)SC89; 2007(9)SCALE665; (2007)8SCC177; [2007]10STT286

duty Notification No. 11/2001-C.E. superseded.In exercise of the powers conferred by Sub-section (1) of Section 5A of the Central Excise Act,1944 (1 of 1944) read with Sub-section (3) of Section 3 of the Additional Duties of Excise (Goods of … the CustomsTariff Act, 1975, as the case may be, has been paid.(emphasis supplied) 4. We also quote hereinbelow Section 11AB of the Central Excise Act, 1944;Interest on delayed payment of duty. - (1) Where any duty of excise

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

Cairn Energy India Pty Limited, Surasani Vs. Central Board of Excise a ...

Court : Andhra Pradesh

Subject : Land Acquisition

in the case of routine excisable goods for payment of Central Excise duty under the provisions of the Central Excise Act, 1944; that clause (4) of Section 15 of the OID Act applies the provisions of the Central Excise Act … that Rule 8 (3) of the Rules framed under the Central Excise Act is in direct conflict with Section 11AB of the Central Excise Act and is ultra vires. (e) The provisions of the OID Act do not

The Commissioner of Central Excise, Customs and Service Tax, Calicut V ...

Court : Supreme Court of India

Subject : Excise

to the tune of Rs. 4,29,01,384 under Section 11A(1) of the Central Excise Act, 1944, (ii) interest under Section 11AB of the Act, (iii) appropriation of the amount of Rs. 12,50,000 voluntarily paid by them immediately after the … the Commissioners of Central Excise, Customs & Service Tax of different Commissionerates, filed under Section 35L(1)(b) of the Central Excise Act, 1944 (hereinafter referred to as “the Act”), questioning the correctness of the orders passed by Customs, Excise and Service

Ramala Sahkari Chini. Vs. Commissioner of Central Exices Meerut.

Court : Supreme Court of India

Subject : Central Excise

Acts : Central Excise Act, 1944 - Sections 11AB, 35(L); CENVAT Credit Rules, 2002 - Rules 2(g), 13

1. Challenge in these civil appeals, filed under Section 35(L) of the Central Excise Act, 1944 (for short "the Act") is to the orders passed by the Customs, Excise and Service Tax Appellate Tribunal … also imposed a penalty of equal amount under Rule 13 of the 2002 Rules and charged interest under Section 11AB of the Act.5. Being aggrieved by the said order, the assessee preferred an appeal before the Commissioner (Appeals),

Dharampal Satyapal Vs. Commissioner of Central Excise, Delhi-i, New De ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A, 11A(1), 11AB, 11AC and 35L; Central Excise Rules, 1944 - Rules 9(2) and 173Q; Excise Law

Reported in : AIR2005SC4043; 2005(100)ECC73; 2005(183)ELT241(SC); JT2005(5)SC95; (2005)4SCC337

Central Excise Rules, 1944 read with proviso to Section 11A(1) of the said 1944 Act with interest under Section 11AB. By the said show-cause notice, penalty under Rule 173Q and Section 11AC was also proposed to be levied. … arises for determination in these civil appeals filed by the appellant - assessee under Section 35L(b) of the Central Excise Act, 1944 (hereinafter referred to for the sake of brevity as 'the 1944 Act').2. Briefly, the facts of the case

Sony India Ltd. Vs. Commissioner of Central Excise, Delhi

Court : Supreme Court of India

Subject : Excise

Acts : Standards of Weights and Measures Act, 1976; Central Excise Act, 1944 - Sections 4A, 4A(2), 11A, 11AB and 11AC; Sales Tax Act; Standards of Weights and Measures (Packaged Commodities) Rules, 1977

Reported in : 2004(94)ECC33; 2004(167)ELT385(SC); JT2004(Suppl1)SC567; 2004(5)SCALE560; (2004)5SCC751

declare the retail sale price on their packages would be attracted and that under Section 4A(2) of the Central Excise Act, 1944 excise duty is liable to be paid at the applicable rate with reference to the retail sale price … was of the view that the extended period for the demand of duty and the penal provisions under Section 11AB and 11AC have been rightly invoked by the Commissioner. The Tribunal was not impressed with the decisions cited