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The Commissioner of Central Excise Vs. Karnataka State Agro Corn Produ ...

Court : Karnataka

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 12B

Reported in : 2006(112)ECC533; 2006LC533(Karnataka); 2008[9]STR597

to the conclusion that the Respondent has not 'unduly enriched itself' in spite of Section 12-B of the Central Excise Act, 1944, and in the absence of sufficient evidence by the Respondent to rebut the presumption under the said Section?(b) … presumption under the said Section?(b) Whether it is permissible for the CESTAT to totally ignore the effect of Section 12B of the Central Excise Act, 1944?(c) Whether the CESTAT is right in coming to the conclusion that the

Commissioner of C. Ex. Vs. Modi Oil and General Mills

Court : Punjab and Haryana

Subject : Excise

Reported in : 2007(210)ELT342(P& H)

ORDERM.M. Kumar, JJ1. The Revenue has approached this Court seeking reference under Section 35G of the Central Excise Act, 1944 (for brevity, 'the Act') seeking direction to the Central Excise and Gold Control Appellate Tribunal, New Delhi to … duty had not been passed on to the buyer as required under Sub-section (1) of Section 11B and Section 12B of the Central Excise Act, 1944?Facts are not in dispute. The assessee-respondent No. 1 had been operating a

Leo Engineering (India) Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 10; ;Central Excise Act, 1944 - Sections 12B, 12C and 12D; Kerala General Sales Tax Rules, 1963 - Rules 31C, 31D and 67; Finance Act, 2000 - Sections 9 and 9(2B)

Reported in : [2006]146STC393(Ker)

of India [1998] 111 STC 467, where the Supreme Court upheld Sections 12B, 12C and 12D of the Central Excise Act, 1944 which provide for refund of duty only if it is proved that the manufacturer has not passed on … Sales Tax Act, 1956, hereinafter called 'the CST Act', can be forfeited in exercise of powers conferred Under Section 46A of the Kerala General Sales Tax Act, 1963. In this case, the excess tax collected by the

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 … fulfilled by the petitioner at the time when the duty was paid and, therefore, the presumption envisaged under Section 12B under Chapter 2A about passing of incidence of duty to the buyer, cannot be raised in favour of

The Tata Iron and Steel Co. Ltd. Vs. the Union of India (Uoi) and ors.

Court : Patna

Subject : Excise

no longer maintainable in view of the provisions of Sub-sections (2) and (3) of Section 11B(3) of the Central Excise Act, 1944 (hereinafter referred to as 'the Act'). He, therefore, submits that an appeal being a continuation of the suit, … . (Scooter Unit). He also submits that the plaintiff has also to discharge the onus in terms of Section 12B of the Act. He made various other submissions on the merits of the matter.17. Learned Counsel for the

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

Collr. of Cus. Vs. Indo-swiss Synthetic Gem Mfg. Co. Ltd.

Court : Chennai

Subject : CustomsLimitation

Acts : Customs Act, 1962 - Sections 27, 27(2) and 28D; Central Excise Act, 1944 - Sections 11B and 12B; Constitution of India - Article 226

Reported in : 1995(52)ECC53; 2003(162)ELT121(Mad)

solution is not 'goods' coming within the direct purview of Section 3 of the Central Excises and Salt Act, 1944 (Act 1 of 1944 - for short 'CESA') and hence not subject to any Central Excise duty. This … goods and levied additional or countervailing duty under Customs Tariff Heading 70.21 and under item 23-A(4) of the Central Excise Tariff (for short 'CET'). The consignment had been cleared on payment of duty, as demanded.3. Even though the … them and not passed on to any other person in spite of ample opportunity given by this Court.19. Section 12B of the Act which was also introduced by the Amending Act 40 of 1991 lays down as follows

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 … of service tax from the customers and pay the service tax amount with the Central Excise department; that Section 12B clearly speaks about the presumption that the incidence of duty has been passed on the user, consumer or

Cce Vs. Siv Industries

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

Subject : Service Tax

Reported in : (2004)(95)ECC377

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

Satya Developers Pvt Ltd. and Another Vs. Pearey Lal Bhawan Associatio ...

Court : Delhi

Subject : Service Tax

of business or commerce; ? 18. Section 83 of the Finance Act, 2007 makes certain provisions of the Central Excise Act, 1944 as in force from time to time applicable in relation to Service Tax as they apply in relation … erroneously relied upon the provisions of Sales of Goods Act, 1930 which have no application to service tax. Section 12B of the Central Excise Act relied upon by the learned Single Judge applies only to refund of duty