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Meghalaya Metals and Minerals (P) Ltd. Vs. the Union of India (Uoi) an ...

Court : Guwahati

Subject : Excise

why an amount of Rs. 1,41,670.74 should not be deposited with the Consumer Welfare Fund as defined in Section 12C of the Central Excise & Salt Act, 1944 (for short, 'the Act'), and for a mandamus on the … and circumstances of the case. I leave the parties to bear their own costs. Central Excise & Salt Act, 1944; Section 11B(2)--;Show cause notice why the amount to be refunded should not be credited to Consumer Welfare Fund under

Meghalaya Metals and Minerals (P) Ltd. Vs. the Union of India (Uoi) an ...

Court : Guwahati

Subject : Excise

why an amount of Rs. 1,41,670.74 should not be deposited with the Consumer Welfare Fund as defined in Section 12C of the Central Excise & Salt Act, 1944 (for short, 'the Act'), and for a mandamus on the … and circumstances of the case. I leave the parties to bear their own costs. Central Excise & Salt Act, 1944; Section 11B(2)--Show cause notice why the amount to be refunded should not be credited to Consumer Welfare Fund under

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 … by amending Section 11B of the Act and substituting Sections 12A, 12B, 12C and 12D in the said Act, the petitioner is not entitled to

Commissioner of C. Ex. Vs. I.T.C. Limited

Court : Karnataka

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 12C and 35B(2)

Reported in : 2009[13]STR333

why the amount should not be credited to the Consumer Welfare Fund established under Section 12C of the Central Excise Act, 1944. On 31-8-2004, the Assistant Commissioner of Central Excise Division, Ban galore, by his Order-in-Original No. 129/04 ordered for

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

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 Excise (9C, 9D, 11, 1B, (11BB), 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E,, 14, 15, 35F, to 35D, 35E, 36, 36A, 36B, 37A, … that every person providing taxable service to any person shall pay service tax at the rates specified in Section 68(1) of the Finance Act in such manner and within such period as may be prescribed under the

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

Kitply Industries Limited Vs. C. Syiemiang

Court : Guwahati

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 12C; Central Excises Rules; Central Excises and Customs Laws (Amendment) Act, 1991 - Sections 11B and 11B(3); Bombay Provincial Municipal Corporation Act - Sections 152A(3); Mysore Sales-Tax (Amendment) Act, 1969 - Sections 3; Mysore Excise Act; Constitution of India - Article 226

Court made an order on 15-07-1991 in Civil Rule No. 3510 of 1991 directing the Assistant Collectors of Central Excise at Digboi and Tinsukia to refund the amount of Rs. 79,70,079.00 and Rs. 74,89,455.62 respectively to the petitioners … the 'Amending Act') which came into force w.ei. 20-09-1991. By the Amending Act, the Central Excises and Salt Act, 1944 has been amended. Sub-section (3) of Section 11B which has been introduced into Section 11B by the Amending … an order accordingly and the amount so determined shall be credited to the Consumer Welfare Fund established under Section 12C. Under the first proviso to Sub-section (2), particulars of duty of excise, deposit, etc. to be refunded to … to the State Government which in its turn supplied Arrack to bonded depots in Taluks. Under the Mysore Excise Act Arrack was liable to excise duty at the rates prescribed by the Government. . The State did not

Asstt. Collr. of C. Ex., Davanagere Vs. Southern Asbestos Cement Ltd.

Court : Karnataka

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 4(4), 11B, 12C and D; Central Excise and Customs Laws Amendment Act, 1990

Reported in : 1995(75)ELT227(Kar); ILR1992KAR595; 1992(2)KarLJ25

Full Bench must govern the refund to be made, so that the first appellant (the Assistant Collector of Central Excise) must take this judgment into account in determining what the amount of the refund due to the writ … the respondent (the writ petitioner) the excess duty paid by the latter under the Central Excises and Salt Act, 1944, for the full period of three years and not only for the limited period of six months prior … to the Fund'. The 'fund' is defined by Section 2(ee) to mean the Consumer Welfare Fund established under Section 12C and the money credited to the fund is required, by reason of Section 12D, to be utilised by

Union of India Vs. Southern Asbestos Cement Ltd.

Court : Karnataka

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 4(4), 11B and 12C and D

Reported in : 1992(60)ELT185(Kar)

Bench must govern the refund to be made, so that the first appellant - (the Assistant Collector of Central Excise) must take this judgment into account in determining - what the amount of the refund due to the … the respondent (the writ petitioner) the excess duty paid by the latter under the Central Excises and Salt Act, 1944, for the full period of three years and not only for the limited period of six months prior … to the Fund'. The 'fund' is defined by Section 2(ee) to mean the Consumer Welfare Fund established under Section 12C and the money credited to the fund is required, by reason of Section 12D, to be utilised by