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Surinder Singh Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 27, 27A, 28AA, 75, 75A, 129DD, 142 and 142(1); Central Excise Act, 1944 - Sections 11BB and 37; Customs (Amendment) Act, 1975 - Sections 51, 75, 75(1), 75(2) and 82; Foreign Exchange Management Act, 1999; Finance Act, 1991; Income Tax Act, 1961 - Sections 244 and 244A; Customs and Central Excise Duties Drawback Rules, 1995 - Rule 16A; Customs and Central Excise Duties Drawback Rules, 1971 - Rules 2 and 14; Constitution of India - Article 226

Reported in : 2006(113)ECC358; 2006LC358(Delhi); 2006(204)ELT534(Del)

foreign exchange under the earlier Drawback Rules 1971, and further unlike Section 75 of the Customs Act, the Central Excise Act, did not impose any condition of realisation of export proceeds.Rule 16A of the Drawback Rules, 1995, should be … and were relatable to Section 75 of the Customs Act, 1962 and Section 37 of the Central Excises Act, 1944 respectively. thereforee, even the customs component could not be recovered and was required to be refunded to the … was dismissed by the Commissioner of Custom (Appeals) by an order dated 21.9.1998. The petitioner's contention that Rule 16A of the Duty Drawback Rules 1995

Nectar Beverages Pvt. Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 3 and 4; Central Excise Tariff Act, 1985; Central Excise Tariff (Amendment) Act, 1986; Development and Regulations Act, 1951; General Clauses Act - Sections 6, 21, 37 and 38; Central Excise Rules, 1944 - Rule 8, 8(1); Constitution of India - Article 14

Reported in : 1994(45)ECC107; 1994(2)KarLJ255

status of manufacturer--Small-scale unit using brand names were a class by themselves--Central Excises and Salt Act (1 of 1944), Section 3--Central Excise Rules, 1944, Rule 8--General Clauses Act (10 of 1897), Section 21 - Notfns. Nos. 175/86-CE dated … eligible for the grant of exemptions under the Notification. These Notifications were issued under Rule 8(1) of the Central Excise Rules.3. Petitioners attack the validity of the second Notification (No. 223/1987) on the grounds that it is ultra … short) were granted exemption from the levy of duty under the provisions of the Central Excises & Salt Act, 1944 ('the Act'). Subsequently, by Notification No. 223/87 dated 22-9-1987, para-7 was added to the earlier Notification, effect of

Moriroku Ut India (P) Ltd. Vs. State of U.P. and ors.

Court : Supreme Court of India

Subject : Sales Tax/VATExcise

Acts : Companies Act, 1956; Uttar Pradesh Trade Tax Act, 1948 - Sections 2, 3, 3A, 3D, 3F, 3H, 9 and 21; Central Excise Act, 1944 - Sections 3 and 4(1); Income Tax Act, 1961 - Sections 35D; Electricity Act; Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - Rules 3 and 6; Customs Valuation (Determination of price of Imported Goods) Rules, 1988 - Rule 9(1)

Reported in : 2008(224)ELT365(SC); JT2008(3)SC508; 2008(4)SCALE27; (2008)4SCC548; (2008)15VST559(SC); 2008AIRSCW2376

that effect - Impugned judgment of High Court set aside - Appeal allowed.[para 8, 19, 20, 22] - CENTRAL EXCISE ACT, 1944. Section 4 & Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, Rule 6 & U.P. Trade … on 29.10.2002 under the provisions of the U.P. Trade Tax Act, 1948 ('1948 Act'). Thereafter, a notice under Section 21 was issued by the AO for reassessment to which the appellant submitted its reply. By the said Notice,

Badku Joti Savant Vs. State of Mysore

Court : Supreme Court of India

Subject : CustomsCriminal

Acts : Sea Customs Act, 1878 - Sections 167 (81); Land Customs Act, 1924 - Sections 9; Foreign Exchange Regulation Act, 1947 - Sections 8(1); Central Excises Act, 1944 - Sections 9, 13, 14, 18, 19, 21, 21(2) and 37(2) ; Indian Evidence Act - Sections 24 and 25; Code of Criminal Procedure (CrPC), 1898 - Sections 173 and 190; Bihar and Orissa Excise Act, 1915 - Sections 77(2) and 78(3)

Reported in : AIR1966SC1746; 1966CriLJ1353; 1978(2)ELT323(SC); [1966]3SCR698

in holding the appellant-offender as guilty of the offence. It was ruled that the Central Excise and Salt Act, 1944 does not confer all the power of police officer on central excise officers and Section 21 of the … permission of the Reserve Bank ofIndia, the appellant was prosecuted on a complaint filed by the AssistantCollector of Central Excise and Land Customs, Goa Frontier Division, Belgaum. 3. The Magistrate convicted the appellant and sentenced him to imprisonmentand … Bihar 0065/1963 : 1964CriLJ705 where by majority itwas held that an excise officer under the Bihar and Orissa Excise Act (No. 2 of1915) was a police officer within the meaning of s. 25 of the Evidence Act. 6.

The Travancore Rayons Ltd. Vs. the Textiles Committee

Court : Kerala

Subject : Civil

Acts : Textiles Committee Act, 1963 - Sections 12; Central Excise Act, 1944; Textiles Committee Rules, 1965 - Rule 21; ;Constitution of India - Article 226

Reported in : AIR1972Ker278

make no order as to costs. Civil - levying fee - Section 12 of Textiles Committee Act, 1963, Central Excise Act, 1944, Rule 21 of Textiles Committee Rules, 1965 and Article 226 of Constitution of India - whether in absence

Balukishan A. Devidaval Vs. the State of Maharashtra

Court : Mumbai

Subject : Criminal

Reported in : 1975CriLJ1891

of Mysore : 1966CriLJ1353 while dealing with the provisions of Section 21 of the Central Excises and Salt Act, 1944, Section 21 has been quoted, which is as under:21. (1) When any person is forwarded under Section 19 to a … between the enquiry and the trial. Mr. Desai urged that considering the provisions of the Customs Act, and Central Excise Act the Supreme Court did not hold those officers as Police Officers because between the enquiry held by such

Somany - Pilkington's Ltd. Vs. B. P. Verma (Director, Publications)

Court : Delhi

Subject : Excise

Acts : Companies Act, 1956; Central Excises Act, 1944 - Sections 2, 4, 11A, 11A(3), 14, 35 and 35B; Central Excises (Amendment) Act, 1978 - Sections 21; Central Excises (Amendment) Act, 1975 - Sections 3; Code of Civil Procedure (CPC), 1908 - Sections 80 and 80(2); Central Excise Rules, 1944 - Rules 4, 5, 9, 9(1), 9B, 137C, 173C, 173F, 173G, 173Q(1), 173Q(2) and 233A; Customs Act, 1962; Constitution of India - Article 226

Reported in : 1995(76)ELT281(Del)

approval and it was approved after filing suit - It was observed that under Section 4 of the Central Excise Act, 1944, duty of excise was chargeable on excisable goods with reference to their values - Such value was the … means the date of adjustment of duty after final assessment under Rule 9B. Section 11A was inserted by Section 21 of the Amendment Act No. 25 of 1978 with effect from November, 17, 1980. It is in substitution

State of West Bengal and ors. Vs. Madanlal Shroff and ors.

Court : Kolkata

Subject : Sales Tax

Reported in : 1989(20)ECC105

woollen fabrics as defined in item No. 21 of the First Schedule to the Central Excises and Salt Act, 1944 are 'goods of special importance' in inter-State trade or commerce. Under Section 15 of the Central Sales Tax … upon a letter dated 28th April, 1976 issued by the Assistant Collector (Tech.) and the Public Relations Officer, Central Excise, Calcutta, inter alia, expressing the opinion that tufted carpets and pile carpets were governed by the definition of

The Commissioner of Central Excise Vs. Shruti Colorants Ltd.

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AC, 35, 35(1), 35C, 35E(3), 35H, 35G and 35G(9); Central Excise Tariff Act, 1985; Income Tax Act, 1962 - Sections 130; National Tax Tribunal Act, 2005 - Sections 15, 23, 23(1) and 24; Limitation Act, 1963 - Sections 3, 4, 5, 12, 14, 14(2) and 29(2); ;Arbitration Act, 1940 - Sections 39; Arbitration and Conciliation Act, 1996 - Sections 34, 34(3) and 43; Rajasthan Premises (Control of Rent and Eviction) Act, 1976; Land Acquisition Act, 1894 - Sections 18(1), 18(2), 18(3) and 28A; Sales Tax Act - Sections 10; Central Excise Rules - Rule 57A, 57D(2) and 57F(4)

Reported in : (2008)110BOMLR3251; 2008(133)ECC197; 2008(159)LC197(Bombay); 2009(233)ELT171(Bom); 2009[13]STR358

of the above seven Appeals preferred by the Commissioner of Central Excise, Pune under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as 'the Act'). All these Appeals are barred by time. The Appellant in all the … order of the Tribunal dated 30th July 2007 is stated to have been received by the Department on 21st August 2007 and despite the fact that the draft Appeal was received on 29th March 2008, still the

Laxman Padma Bhagal and ors. Vs. the State

Court : Mumbai

Subject : CriminalCustoms

Acts : Land Customs Act, 1924 - Sections 3, 3(1); Sea Customs Act, 1878 - Sections 6 and 171-A; Evidence Act, 1872 - Sections 3, 30, 24, 25, 114 and 133; Central Excises Act, 1944 - Sections 21; Indian Penal Code (IPC), 1860 - Sections 191; Constitution of India - Article 20(3)

Reported in : AIR1965Bom195; (1965)67BOMLR317; 1965CriLJ616; ILR1965Bom648; 1965MhLJ705

officer so far as he conducts an investigation in respect of offences under the Central Excise and Salt Act, 1944. Therefore, an Excise officer while discharging his duties under the Sea Customs Act, 1878, is not a police … the agreement of Mr. Jethmalani that on a true construction of the provisions of the Evidence Act, and Central Excise Act, an officer of the Central Excise Department is a police officer within the the meaning of S. 25 … - Sea Customs Act (VIII of 1878), Sections 171A, 6, 187A, 167(81)--Central Excise and Salt Act (I of 1944), Section 21--Land Customs Act (XIX of 1924), Section 3--Criminal Procedure Code (Act V of 1898), Sections 164, 154-176--Indian Penal