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Adarsh Metal Corporation Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9(3), 11A(1), 11B, 11B(1), 11B(2), 11B(3), 11B(4), 11C(2), 11D(2), 12A, 12B, 12C, 12D and 37B; Central Excise and Customs Laws (Amendment) Act, 1991; Customs Act, 1962 - Sections 27(2), 28A(2), 28C and 28D(2); Contract Act - Sections 72; Essential Commodities Act; Income Tax Act, 1961 - Sections 41(1); Agriculture Produce Act; Madhya Bharat Essential Supplies (Temporary Powers) Act, 1948; Madhya Bharat Sugar Control Order, 1949; Constitution of India - Articles 14, 226 and 265; Central Excise Rules; Price Control Order

Reported in : 1993(67)ELT483(Raj)

final order. A specific order was passed by the court. The amended provisions of Section 11B of the Central Excise Act does not have the effect of nullifying that order.'The same view was reiterated in Gopal Hosiery v. Assistant … Item No. 26AA of the Tariff Schedule, as it was then existing, under the Central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act of 1944'). The petitioner claimed that the product manufactured by it properly … and the application shall be accompanied by such documentary or other evidence (including the documents referred to in Section 12A) as the applicant may furnish to establish that the amount of duly of excise in relation to which

Raymond Woollen Mills Ltd., a Company Incorporated Under the Companies ...

Court : Mumbai

Subject : Limitation

Acts : Central Excise Rules, 1944 - Rule 173L and 173 L(2); Central Excise Act, 1944 - Sections 11B, 11B(1), 11B(2), 12A and 35

Reported in : 2005(102)ECC61

were returned to the factory as was otherwise required to be maintained under Rule 173 L(2) of the Central Excise Rules, 1944, (hereinafter called as 'the said Rules'), and thirdly that the petitioners did not furnish any evidence … in terms of Section 11B(1) read with explanation (B)(b) to Section 11B of the Central Excises and Salt Act, 1944 (hereinafter called as 'the said Act') and on the ground of unjust enrichment as the conditions laid down … and the application shall be accompanied by such documentary or other evidence, including the documents referred to in Section 12A, as the applicant may furnish to establish that the amount of duty of excise in relation to which

Commissioner of Central Excise Vs. Dalmia Cement (Bharat) Ltd.

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 6, 11B, 11B(1), 11B(2), 11B(3), 12A and 35G(3); ;Central Excise and Customs Laws (Amendment) Act, 1991 - Sections 3 and 3(2); ;Land Acquisition Act, 1894 - Sections 17 and 17(4); ;Land Acquisition (Amendment) Act, 1984; ;Income Tax Act, 1952

Reported in : 126(2006)DLT597

Markandeya Katju, C.J.1. Heard learned counsel for the parties. 2. On an application under Section 35G(3) of the Central Excise Act,1944, the Customs Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as the 'CEGAT') referred the following question … and the application shall be accompanied by such documentary or other evidence including the documents referred to in Section 12A as the applicant may furnish to establish that the amount of duty of excise in relation to which

The Commissioner of Central Excise Vs. M/S.Sri Chaitanya Educational C ...

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Section 35G; Finance Act, 1994 - Sections 65 (26) (27), 73(1), 76, 77, 78; Constitution of India - Articles 226, 136; Income Tax Act, 1961 - Section 12A; Customs Act - Section 129E

(Per Hon'ble Sri Justice V.V.S.Rao) 1. This appeal is filed by the Revenue under Section 35G of the Central Excise Act, 1944 against the stay order dated 14.6.2010 of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) whereby and … only for educational activities, it is not liable to pay service tax; as the respondent is registered under Section 12A of the Income Tax Act, 1961 as a charitable trust, it cannot be treated as a commercial training

Parle International Ltd. Vs. Union of India

Court : Gujarat

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9(1), 173C, 173F, 173G, 173Q, 226, 232B and 233B; Central Excise Act, 1944 - Sections 3, 11A, 11B, 11B(1) and 12A; Central Excise Tariff Act, 1985

Reported in : 2001(127)ELT329(Guj); (2000)3GLR2473

226, 232B and 233B of Central Excise Rules, 1944, Sections 3, 11A, 11B, 11B (1) and 12A of Central Excise Act, 1944 and Central Excise Tariff Act, 1985 - whether petitioner entitled to refund amount of deposit - facts revealed … the case that more duty was charged from the consumer and less was paid to the Revenue. Under Section 12A of the Act, every person who is liable to pay duty of excise on any goods at time

Sri Krishnarajendra Mills Ltd. Vs. Assistant Collector of C. Ex.

Court : Karnataka

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9B, 10, 56, 173B, 173(B)(2A) and 173CC; Central Excise Act, 1944 - Sections 12A and 114

Reported in : 1991(32)ECC292; 1991LC62(Karnataka); 1991(55)ELT178(Kar); 1990(3)KarLJ461

Matched in: Advocate Shri G. Chanderkumar, Adv. Shri Shylendrakumar, Central Govt. Standing Counsel

The Commissioner of Central Excise Vs. Standard Drum and Barrel Mfg. C ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B, 11B(2), 12A and 35G; ;Central Excise (Amendment) Act, 1998 - Sections 11A and 11B; ;Excise Act, 1991 - Sections 11B; ;Central Excise Rules, 1944 - Rule 9B and 9B(5); ;Central Excise Act, 1944 - Sections 6, 12 and 37

Reported in : 2006(3)BomCR236; (2006)108BOMLR44; 2006(199)ELT590(Bom)

provisional assessment can be denied by applying the principles of unjust enrichment contained in Section 11B of the Central Excise Act, 1944. In the present case, the provisional assessment was finalised on June 8, 1999 and the respondent (hereinafter referred … and the application shall be accompanied by such documentary or other evidence including the documents referred to in Section 12A as the applicant may furnish to establish that the amount of duty of excise in relation to which

Cce, Chandigarh Vs. M/S Jayco India (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

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

All India Tax Payers Welfare Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 66, 68, 68(1), 70, 71A and 83; Central Excise Act, 1944 - Sections 1B, 9C, 9D, 11, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F, 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40; Finance Act, 2003 - Sections 66, 669(1) and 68; Finance Act, 2004 - Sections 83; Central Excises Act, 1944 - Sections 9C, 9D, 11, 11B, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F to 35O, 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D and 40; Service Tax Rules, 1997 - Rules 2, 12 and 17

Reported in : (2006)205CTR(Mad)360; 2006[4]STR14

is to collect service tax from the users of service as contemplated Under Sections 12A and 12B of Central Excise Act, 1944. The second respondent rightly mentioned in all bills the details including service tax which is payable by the … to 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40 of the Central Excise Act; that Section 12A and 12B of Central Excise Act 1994, deals with the amount of duty and the incidents of duty

Eastern Book Company and ors. Vs. D.B. Modak and anr.

Court : Supreme Court of India

Subject : Intellectual Property Rights

Acts : Companies Act, 1956; Copyright Act, 1957 - Sections 2, 13, 13(1), 13(2), 13(3), 14, 14(1), 16F, 16F(4), 17, 51, 52 and 52(1); Uttar Pradesh Copyright (Amendment) Act, 1975; Constitution of India - Articles 10, 15, 15(4), 16(4), 29, 226, 338(3), 340(1), 341 and 342; Terrorist and Disruptive Activities (Prevention) Act - Sections 2, 2(1) and 3(4); Indian Penal Code (IPC) - Sections 2 and 201; Central Excise Tariff Act, 1985; Indian Soldiers (Litigation) Act, 1925; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 147; Surtax Act, 1964 - Sections 8; Central Excise Act, 1944 - Sections 11B, 11D, 11E, 12A, 12B, 12C and 12D; Copyright (Amendment) Act, 1983; Copyright (Amendment) Act, 1984; Copyright (Amendment) Act, 1994; Copyright Act, 1842

Reported in : AIR2008SC809; 2008(2)ALD1(SC); 2008(56)BLJR181; (2008)1CALLT69(SC); (2008)1CompLJ1(SC); 2008(1)JKJ41[SC]; LC2008(1)56; (2008)1MLJ361(SC); 2008(36)PTC1(SC); 2007(14)SCALE1; 2008AIRSCW49; AIR2008SC809; 2008(1)SCC1; 2008(1)LH(SC)179; 2008(2)ICC206; 2008(4)KCCRSN237

text obtained from Registry: SCC Page: SCOPE OF SECTIONS 11B, 11D, 12A, 12B, 12C AND 12D OF THE CENTRAL EXCISE ACT, 1944 Sections 11B and 11D in Chapter II and Sections 12A, 12B, 12C and 12D in Chapter II-A are … the raw text and it constitutes an `original literary work  of the appellants in which copyright subsists under Section 13 of the Copyright Act, 1957 (hereinafter referred to as  the Act ) and thus the appellants alone