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Commissioner of Central Excise Vs. M/S Bisht Electronics

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AC, 14; Code of Civil Procedure (CPC), 1908 - Order 5 Rule 20; Central Excise Tariff Act, 1985 - chapter 89

adjudication: (i) Whether CESTAT was right in law in reducing the penalty leviable under Section 11AC of the Central Excise Act, 1944, even when evasion of duty by the unit had been established? (ii) In case answer to question no.

Union of India (Uoi) Vs. BhasIn and Company

Court : Punjab and Haryana

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AC and 35H(1); Central Excise Rules, 1944 - Rule 173Q

Reported in : 2002(82)ECC52; 2002(143)ELT42(P& H)

of this Court :-'Whether the Tribunal was correct in vacating the demand for penalty equal to duty under Section 11AC of the Central Excise Act, 1944 (the Act in short) holding that Section 11AC of the Act came … ORDERJawahar Lal Gupta, J. 1. The Revenue has filed this petition under Section 35H(1) of the Central Excise Act, 1944, praying that the Tribunal be directed to refer the following question for the opinion of this Court :-'Whether

C.C.E.,mangalore Vs. Ms.Pals Microstystems Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Section 11AC; Central Excise Rules, 1944 - Rule 173Q and Rule 210, 571

physical stock of Modvatable inputs should not be recovered from it and penalty under Section 11AC of the Central Excise Act, 1944 (hereinafter referred to as `the Act') read with Rule 173Q and Rule 210 of the Central Excise Rules,

Cit Vs. Radhika Containers Pvt. Ltd.

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Section 11AC

which is less than the duty amount re-quantified by it, ignoring the provisions of Section 11AC of the Central Excise Act, 1944. 4. The brief facts of the case in so far as they are necessary to decide the issue

Ms.Ultratech Cement Limited Vs. the Additional Commissioner of Central ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Section 11AC; Constitution of India - Article 226

confirmed by the lower authority, and Rs.15,32,499/-, towards 50% of the penalty imposed, under Section 11AC of the Central Excise Act, 1944, by 23.03.2012 and to report compliance of the same, on or before 29.03.2012.4.The main contention of the learned

Union of India (Uoi) Vs. Rajasthan Spinning and Weaving Mills

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 4(3), 9, 9A, 9AA, 11A, 11A(1), 11A(2), 11A(2B), 11AA, 11AB and 11AC; Finance Act, 2000; Finance Act, 1996; Income Tax Act, 1961 - Sections 271(1); Central Excise Rules, 1944 - Rules 96ZQ, 96ZO, 96ZQ(5) and 173Q; Central Excise Valuation (Determination of Price of Excisable goods) Rules 2000 - Rule 8

Reported in : (2009)224CTR(SC)1; 2009(165)LC93(SC); 2009(238)ELT3(SC); JT2009(7)SC314; 2009(8)SCALE231; [2009]20STT481; [2009]180TAXMAN609(SC); 2009(4)LC1637(SC); (2009)11VatReporter2

SCALE 304. The question which arises for determination in all these appeals is whether Section 11AC of the Central Excise Act, 1944 (in short the `Act') inserted by Finance Act, 1996 with the intention of imposing mandatory penalty on persons

Union of India (Uoi) and ors. Vs. Dharamendra Textile Processors and o ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A, 3A(3), 3A(4), 9, 11A, 11A(2), 11AB, 11AC and 15H; Central Excise Rules, 1944 - Rules 96ZO, 96ZQ, 96ZQ(5), 9620(3), 173Q, 173G(1) and 173G(4); Finance Act, 1996; Finance Act, 2000; Central Excise Tariff Act, 1985; Income Tax Act, 1961 - Sections 115O(2), 132, 132(4), 139, 139(1), 142(1), 142(2A), 143, 143(1), 143(2), 148, 153(1), 194B, 271, 271(1), 271B, 271C, 271F, 272(1), 272A and 276C; Securities and Exchange Board of India Act, 1992 - Sections 12B, 15A, 15B, 15C, 15D, 15E, 15F, 15G, 15H, 15I, 15J and 24; Forgien Exchange Regulation Act, 1947 - Sections 10, 10(1), 23, 23(1) and 37(1); Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 - Regulation 25(7); Induction Furnace Annual Capacity Determination Rules, 1997; Hot

Reported in : 2008(133)ECC247; 2008(159)LC247(SC); 2008(231)ELT3(SC); [2008]306ITR277(SC); JT2008(11)SC255; 2008(13)SCALE233; (2009)11VatReporter63; (2008)18VST180(SC); 2008AIRSCW8038

SCALE 304. The question which arises for determination in all these appeals is whether Section 11AC of the Central Excise Act, 1944 (in short the `Act') inserted by Finance Act, 1996 with the intention of imposing mandatory penalty on persons

Commissioner of Central Excise Vs. Franco Indian Remedies (P) Limited ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A, 11A(1), 11A(2), 11AB and 11AC; Finance Act, 1996

Reported in : 2009(171)LC268(Madras)

was entertained on the following substantial question of law:Whether the penalty amount mentioned in Section 11AC of the Central Excise Act, 1944, is the discretion of the Quasi Judicial Authority viz., the Tribunal.3. The issue arises in the following circumstances:(a)

Ashwani Tobacco Co. Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 11AB, 11AC, 32A, 32D, 32E, 32F, 32F(1), 32F(5), 32K, 127F and 127F(2); Central Excise Tariff Act, 1985; Central Boards of Revenue Act, 1963; Constitution of India - Articles 226 and 227

Reported in : 2010(173)LC1(Delhi); 2010(251)ELT162(Del)

invoked against the Petitioner. Insofar as imposition of penalty is concerned the SCN invoked Section 11AC of the Central Excise Act, 1944 (hereinafter referred to as .the Excise Act.).(d) The Petitioner, on being served with the aforesaid SCN approached the

Brindavan Beverages Pvt. Ltd. Vs. Commr.of Central Excise

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2(11), 10(1), 11A and 11AC; Companies Act - Sections 10F; Constitution of India - Article 226 and 226(1); CENVAT Credit Rules, 2004 - Rules 14 and 15; Code of Civil Procedure (CPC) - Sections 20

Reported in : 159(2009)DLT276; 2009(165)LC105(Delhi); [2009]21STT5

with a penalty for the like amount under Rule 15 of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. It is that Order which was appealed against before CESTAT, New Delhi … of Rupees 1,64,08,716/- under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 11A of the Central Excise Act, 1944 together with a penalty for the like amount under Rule 15 of the CENVAT Credit Rules, 2004 read