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D.P. Lon Vs. Collector of Central Excise and Customs

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 14; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(1), 173, 173F, 173Q, 173Q(1) and 174

Reported in : AIR2003SC1399; 2003(86)ECC521; 2003(153)ELT269(SC); JT2003(3)SC258; 2003(3)SCALE378; (2003)5SCC97; [2003]2SCR1125; [2003]132STC525(SC)

The facts of the case in brief are as follows:-2. The appellant-firm was issued a licence under the Central Excise Act, 1944 for carrying out the processing work of yarn. According to the appellant since 22.5.1986, the doubled and/or multifold … yarn.'16. The officers have also recorded the statement of Shri Vipulbhai Vasantlal Merchant, Partner of the appellant under Section 14 of the Central Excises and Salt Act, 1944 in which he stated that they are engaged in processing

Asian Alloys Limited and Mr. Pawan Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2006)(112)ECC383

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

Thane Belapur Industries Association Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Constitution of India, 1950 - Article 226; Central Excise Act, 1944 - Sections 14; Central Excise Rules, 1944 - Rules 57-A to 57-J and 57-Q to 57-U; Finance Act, 1997 - Sections 83

Reported in : 1998(102)ELT258(Del)

Rules 57Q to 57U. By Section 83 of the Finance Act, 1997, Section 14 was introduced in the Central Excise Act, 1944. Under this provision where the department is of the view that the credit available is not within the

R.C. Tobacco Pvt. Ltd. and anr. Etc. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1982 - Sections 51; Central Excise Act, 1944 - Sections 5A, 5A(1), 11A and 11B; Central Excise (Amendment) Act, 1985 - Sections 11A; Finance Act, 2003 - Sections 154, 154(1) and 154(4); Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3(3); Bombay Sales Tax Rules, 1959 - Rule 41E; ;Orissa Sales Tax Act, 1947 - Sections 6; Maharashtra Tax Laws (Levy Amendment and Repeal) Act, 1989 - Sections 26; ;Central Excise Rules, 1982 - Rules 9, 9(1) and 49; Bombay Sales Tax (Amendment) Rules, 1992 - Rule 41E; ;Constitution of India - Articles 13, 14, 16 and 19, 19(1), 31(1), 265, 276(2) and 286; ;Orissa Sales Tax Validation Act, 1

Reported in : 2005(102)ECC449; 2005(188)ELT129(SC); JT2005(12)SC281; (2005)7SCC725

Government to new industries by Notification No. 32/99-CE dated 8th July 1999 issued under Section 5A of the Central Excise Act, 1944 (referred to hereafter as 'the Act'). The parties in the various proceedings which are being disposed of by … removing a benefit consciously granted. He says that where the retrospective legislation is unreasonable it would violate Article 14 and 19 of the Constitution and would have to be struck down as unconstitutional. It is submitted that

Commissioner of Customs, Calcutta Etc. Etc. Vs. Indian Oil Corporation ...

Court : Supreme Court of India

Subject : ExciseCustoms

Acts : Customs Act, 1962 - Sections 5(8), 14, 14(1A), 40, 42, 42(2) and 46; Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 5 to 8 and 9(2); Customs Act, 1961 - Sections 151A; Income Tax Act, 1961 - Sections 119; Central Excise Act, 1944 - Sections 37A and 37B; Income Tax Act, 1922 - Sections 2, 6A and 12(1B); Finance Act, 1955; Andhra Pradesh General Sales Tax Act

Reported in : (2004)187CTR(SC)297; 2004(92)ECC161; 2004(165)ELT257(SC); [2004]267ITR272(SC); 2004(2)SCALE569; (2004)3SCC488; [2006]144STC146(SC)

the view of the Constitution Bench regarding the binding nature of circulars issued under Section 37B of the Central Excise Act, 1944 was reiterated after it was drawn to the attention of the Court by the Revenue that there were … from a vessel was includible in the value of goods white assessing the customs duty payable thereon.(3) Under Section 14 of the Customs Act, 1962 the assessable value of the imported goods must be the price at which

Premabhai Chhibabhai Tangal Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 14(1), 111 and 112; Central Excise Act, 1944 - Sections 4

Reported in : 1994(70)ELT515(Bom)

Customs - valuation of goods - Section 14 (1) (a) of Customs Act, 1962 and Section 4 of Central Excise Act, 1944 - petitioner imported watches and spare parts on trade discount of 50% - custom officials issued show cause

Mohammad Irfan Khan Vs. Superintendent Central Excise, Moradabad and a ...

Court : Allahabad

Subject : Excise

Acts : Constitution of India - Articles 19, 19(1) and 226; Central Excise Rules, 1944 - Rules 151 and 160; Central Excise Act, 1944 - Sections 14, 33, 35 and 36

Reported in : AIR1960All402

responsible for the proceedings being taken against the petitioner, he would be disqualified from conducting the enquiry.12. In Section 14 of the Central Excise and Salt Act, powers of an officer conducting an enquiry have been specified and … 227 of the Constitution of India by Mohammad Irfan Khan for quashing the orders passed by the Superintendent, Central Excise. Moradabad, respondent No. I, and the Deputy Collector, Central Excise, Allahabad, respondent No. 2, and for the grant … that the petitioner had already moved the Central Government under Section 36 of the Central Excise and Salt Act, 1944.7. In the present case, the property of the petitioner firm has been confiscated and if such confiscation is

L.M.L. Ltd. Vs. R.K. Sharma

Court : Delhi

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 4; Central Excise Act, 1944 - Sections 2, 14 and 14(1)

Reported in : 2000(117)ELT34(Del)

5, issued under Section 14 of the Central Excises & Salt Act, 1944 by the Assistant Director (DZU), Central Excise, New Delhi. 2. The summons have been challenged on the ground that the Asstt. Director has no jurisdiction

Roopkala Export Corpn. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 12; Central Excise Rules, 2002 - Rule 18; Central Excise Act, 1944 - Sections 11A and 14; Constitution of India - Article 226

Reported in : 2004(1)BomCR656; 2004(165)ELT26(Bom)

12 of Central; Excise Rules, 1944, Rule 18 of Central Excise Rules, 2002, Sections 11A and 14 of Central Excise Act, 1944 and Article 226 of Constitution of India - exports made by assessee not co-related with duty paid documents … findings given by the authorities below is corroborated by the statement of the Petitioner No. 2 recorded under Section 14 of the Central Excises and Salt Act, 1944 ('Act' for short). In his statement recorded on 12th September,

Sanjay Dalmia Vs. Additional Collector of C. Ex. and Customs

Court : Kolkata

Subject : Contempt of Court

Acts : Contempt of Courts Act, 1971 - Sections 2, 5, 14, 15, 15(1), 15(2) and 23; ;Central Excises Act, 1944 - Section 14; ;Code of Civil Procedure (CPC) - Section 151; ;Contempt of Courts Act, 1926 - Sections 2, 19 and 19(1); ;Contempt of Courts (Amendment) Act, 1982 - Section 3; ;Criminal Law Amendment Act, 1952 - Sections 6, 6(1), 7 and 7(1); ;Code of Criminal Procedure (CrPC) , 1898 - Sections 1(2), 9, 406, 407, 480 to 487 and 527; ;Indian Penal Code (IPC) - Sections 63 to 70, 161, 162, 163, 164, 165, 165A, 384 and 420; ;Prevention of Corruption Act, 1947 - Sections 5 and 19; ;General Clauses Act - Section 25; ;Evidence Act - Sections 1, 12, 17, 19, 19(1) and 20; ;Preventive Detention Act, 1950; ;Contempt of Courts Act, 1952; ;Indian Law; ;Constitution of India - Articles 13, 13(2), 19, 19(1

Reported in : 1989(22)ECC16,1991(55)ELT518(Cal)

therein amongst others, the validity of the summons issued under Section 14 of the Central Excises & Salt Act, 1944 (hereinafter referred to as the said 1944 Act), by the Additional Collector of Central Excise, Shillong. In fact, … made by a learned Single Judge of this Court in an application filed by the Additional Collector of Central Excise and Customs, Shillong in C.O. No. 9996 (W) of 1987 (G.T.C. Industries Ltd. and Anr. v. The Principal