Advanced Search Results

A Tosh and Sons Pvt. Ltd. Vs. Assistant Collector, Central Excise

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11, 11A, 11B, 33A and 35A(2); ;Limitation Act, 1963; ;Madras Port Trust Act - Section 110; ;Income Tax Act; ;Transfer of Property Act - Section 106; ;General Clauses Act - Section 27; ;Evidence Act - Section 114; ;West Bengal Premises Tenancy Act, 1956 - Section 13(6); ;Constitution of India - Articles 14, 19(1), 226, 265 and 300A; ;Central Excise Rules, 1944 - Rule 12; ;Central Excise (Amendment) Rules, 1981 - Rule 12

Reported in : 1992(60)ELT220(Cal)

of tea falling under Tariff Item No. 3(1) of the First Schedule to the Central Excises and Salt Act, 1944 after due payment of Central Excise duty. The petitioner claimed that out of the said 18 consignments the … assessee is bound within the four corners of the statute and the period of limitation prescribed in the Central Excise Act and the Rules framed thereunder must be adhered to. The authorities functioning under the Act are bound by … that they were submitted after the expiry of the prescribed period under Section 11B of the Central Excises and Salt Act, 1944. The petitioner company … has been effective under Section 106 of the T.P. Act and Section 13(6) of the West Bengal Premises Tenancy Act, 1956 is a proper and

Om Prakash and anr. Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Criminal

Acts : Central Excise Act, 1944 - Section 9A, 13, 18, 19, 20, 21; Customs Act, 1962; Code of Criminal Procedure (CrPC), 1973 (Cr.P.C.) - Sections 2(a), 155, 436, 173; Evidence Act - Section 25

of Section 104(4) of the Customs Act are the same as the provisions of Section 9A of the Central Excise Act, 1944. Section 104 of the Customs Act empowers an officer of Customs to arrest a person in case of offences … of arrest is in issue in these sets of cases, Mr. Rohatgi then referred to the provisions of Section 13 of the 1944 Act, which deals with the power to arrest in the following terms:- “13. Power to

The Cannanore Spinning and Weaving Mills Ltd. Vs. Collector of Customs ...

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1961 - Sections 13; Central Excises Act, 1944; Central Excises Rules - Rule 8

Reported in : AIR1970SC1950; 1978(2)ELT375(SC); (1969)3SCC112; [1970]2SCR830

appellant both in this Court as well as in the High Court. Excise - payment of duty - Central Excise Act, 1944, Rule 8 of Central Excise Rules and Section 13 (J) of Finance Act, 1961 - appellant company manufactures

Uti Bank Ltd. Vs. the Dy. Commissioner of Central Excise, Chennai Ii D ...

Court : Chennai

Subject : Banking

Acts : Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 13, 13(7) and 31; Central Excise Act, 1944 - Sections 3, 11, 11D and 12; Customs Act, 1962 - Sections 28B, 28B(1) and 142; Transfer of Property Act, 1882 - Sections 58, 69, 69A, 69A(2), 69A(4) and 100; Central Boards of Revenue Act, 1963; Karnataka Sales Tax Act, 1957 - Sections 13, 13(1), 13(3), 15 and 15(2A); Karnataka Land Revenue Act, 1964 - Sections 158 and 190; Companies Act - Sections 529A; Madhya Pradesh General Sales Tax Act, 1958 - Sections 33C; Rajasthan Sales Tax Act, 1954 - Sections 11AAAA; Rajasthan Sales Tax (Amendment) Act, 1989; Tamil Nadu Agricultural Income Tax Act; Code of Civil Procedure (CPC) - Sections 73(2) and 73(3) - Order 34, Rule 4; Central

Reported in : 2007(115)ECC323; 2007LC323(Madras); [2007(2)JCR13(Mad)]; 2007[6]STR82; AIR2007Mad118(FB); 2007(1)LW50

property now available as secured asset, is the Unit at Plot No. 55.6. Under the provisions of the Central Excise Act, 1944, the first respondent did not have any statutory first charge over the property secured by the petitioner Bank. … amount, which compelled the writ petitioner to take proceedings under the SARFAESI Act, and a notice issued under Section 13(2) of the SARFAESI Act on 17.4.2004. As there was no response from the borrower, after the lapse of

Krishna Lifestyle Technologies Ltd. Vs. Union of India (Uoi) Through t ...

Court : Mumbai

Subject : Excise

Acts : Customs Act, 1962 - Sections 142; Central Excise Act, 1944 - Sections 11; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2005 - Sections 13(6) and 35; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2004 - Sections 11; Central Boards of Revenue Act, 1963 - Sections 11D; Customs Act, 1862; Karnataka Land Revenue Act - Sections 158 and 190; Contract Act - Sections 176; Central Sales Tax Act - Sections 9; Transfer of Property Act, 1882 - Sections 100; State Financial Corporation Act, 1951 - Sections 29 and 29(2); Karnataka Sales Tax Act - Sections 15; State Corporation Act, 1951 - Sections 25; Income Tax Act - Sections 2(13); Bombay Sales Tax Act, 1959 - Se

Reported in : (2008)110BOMLR456; 2008BusLR314(Bom); 2008(125)ECC208; 2008(151)LC208(Bombay); 2008(229)ELT173(Bom); 2009[16]STR669

for the movables.3. Respondent No. 2 by an Order of 27-11-2001 had made a demand of duty under Central Excise Act, 1944 and had also imposed penalty against M/s. Rotex Textiles Mills Ltd. There also appear to have been other … attached by serving an order of attachment dated 23-3-2005. This exercise was done pursuant to the provisions of Section 142(l)(C)(II) of the Customs Act, 1962 read with Customs (Attachment of Property of Defaulters for Recovery of Government), … a transfer by the owner of the property. The language of Section 13(6) of the SARFAESI Act would have had the same effect. Any transfer

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

CochIn Potteries (P) Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Provisional Collection of Taxes Act, 1931 - Sections 4; Finance Act, 1961 - Sections 11 and 13; Central Excise Act, 1944; Tariff Act, 1934; ;Provisional Collection of Taxes Act, 1931 - Sections 4(2)

Reported in : AIR1964Ker18

- Section 4 of Provisional Collection of Taxes Act, 1931, Sections 11 and 13 of Finance Act, 1961, Central Excise Act, 1944, Tariff Act, 1934 and Section 4 (2) of Provisional Collection of Taxes Act, 1931 - demand made by

Navjivan Mills Co. Ltd. and ors. Vs. Union of India and ors.

Court : Gujarat

Subject : Excise

Acts : Customs Act, 1962 - Sections 2, 3, 12, 13, 14, 25, 25(1) and 25(2); Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 3, 6, 9, 37 and 37(1); Customs Tariff Act, 1975

Reported in : 1982(10)ELT155(Guj)

of Customs Act, 1962, Rule 8 of Central Excise Rules, 1944, Sections 3, 6, 9 and 37 of Central Excise Act, 1944 and Customs Tariff Act, 1975 - notification issued by Government for imposition of 'additional duty' on articles imported … 1934 and the Indian Tariff (Amendment) Act, 1949 and it repealed and replaced these two Acts and by section 13 it has been provided that in the Customs Act, 1962, in sub-section (1) of section 12 and in

Sunil Gupta Vs. Uoi and ors.

Court : Punjab and Haryana

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 13, 14, and 18

Reported in : 1999(66)ECC631; 1999LC578(P& H); 2000(118)ELT8(P& H); (1999)122PLR424

the fact that he has reasons to believe that the person is liable to be punished under the Central Excise Act, 1944 This is the short question that arises for consideration in these two writ petitions. Learned counsel for the … Section 9A introduces a fiction. As a result, the offences under Section 9 are deemed to be non-cognizable. Section 13 authorises 'any Central Excise Officer duly empowered by the Central Government in this behalf' to 'arrest any person

Kanshi Ram Jagan Nath and ors. Vs. the State

Court : Supreme Court of India

Subject : Excise

Acts : Constitution of India - Articles 133(1) and 277; Finance Act, 1950 - Sections 11, 11(1), 11(2) and 13(2); Central Excises Act, 1944 - Sections 3(1) and 13(2)

Reported in : AIR1966SC805; 1978(2)ELT408(SC); [1962]2SCR942

1, 1950. Section 11 of that Act extended, amongst others, the Central Excises and Salt Act, 1944, to the whole of India including Part B … commencing on April 1, 1950. Section 11 of that Act extended, amongst others, the Central Excises and Salt Act, 1944, to the whole of India including Part B States, except the State of Jammu and Kashmir. By s. … be said to be a law corresponding to said Act and so not came within repeal created by Section 13 (2) - decision of High Court affirmed and appeal accordingly dismissed. - - 13(2) of the Finance Act,