Advanced Search Results

Commissioner of Central Excise, Lucknow, U.P. Vs. Chhata Sugar Co. Ltd ...

Court : Supreme Court of India

Subject : Excise

Acts : Uttar Pradesh Sheera Niyantran Adhiniyam, 1964 - Sections 5, 6, 7, 8, 8(1) 8(2), 8(4), 8(5), 10 and 22; Central Excise Act, 1944 - Sections 3(1), 4, 4,(1), 4(4) and 35L; Central Excise Rules, 1944 - Rules 9, 173 and 174G; Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3 and 3(2); Constitution of India - Article 366 and 366(28); Uttar Pradesh Sheera Niyantaran Niyamawali, Rules 1974 - Rules 2 and 23; Uttar Pradesh Act - Sections 10(1); Municipal Act - Sections 443 and 548;

Reported in : 2004(92)ECC457; 2004(165)ELT369(SC); JT2004(3)SC167; (2004)3SCC466

of a tax and consequently not includible in the value as defined in terms of Section 4(4)(d)(ii) of Central Excise Act, 1944 (hereinafter referred to as 'the Act').BACKGROUND FACTS 4. M/s. Chhata Sugar Company Ltd., Tehsil - Chhata, District - … purposes of the U.P. Act.9. At this stage it would be necessary to quote Rule 2(b) and Rule 23 of U.P. Sheera Niyantaran Niyamawali, 1974 (hereinafter referred to as 'U.P. Rules') which run as under:--' Rule 2.

Peddi Virayya Vs. Doppalapudi Subba Rao and anr.

Court : Andhra Pradesh

Subject : ExciseContract

Acts : Central Excise Act, 1944 - Sections 2, 6 and 9; ;Indian Contract Act, 1872 - Sections 23

Reported in : AIR1959AP647

second defendant. (i) Excise - illegal contract - Sections 2 (a) and 6 of Central Excises and Salt Act, 1944 and Section 23 of Contract Act, 1872 - plaintiff filing appeal for recovery of certain amounts advanced from

Vuppalamritha Magnetic Components Limited Rep. by Its Managing Directo ...

Court : Andhra Pradesh

Subject : CustomsExcise

Acts : Customs Tariff Act, 1975 - Sections 2, 9, 9(1), 9(2), 9A, 9A(1), 9A(6), 9A(8), 9B, 9B(1), 9B(2) and 9C; ;Customs Tariff (Second Amendment) Act, 1992; ;Customs Tariff (Amendment) Act, 1995; ;Customs Act, 1962 - Sections 2(23), 2(26), 5(1), 6 and 129; ;Central Excise Act, 1944; ;Customs Tariff (Identification, Assessment and Collection of ADD on Dumped Articles and Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 12, 13, 14, 15, 17 and 18 to 24; ;Constitution of India - Articles 14 and 226

Reported in : 2010(174)LC169(AP)

as to when a manufacture of product takes place within the meaning of Section 2(f) of the Act (Central Excise Act, 1944) is mixed question of law and fact. The nature and the extent of processes may vary from case … recommended provisional ADD equal to the lesser of margin of dumping and margin of injury which is at 236% of the CIF value of imports. These preliminary findings were notified in accordance with Rule 5(5) of the

Pamulapati Bhushayya Vs. Kommareddy Chinnapareddi and anr.

Court : Andhra Pradesh

Subject : Commercial

Acts : Indian Contract Act, 1872 - Sections 23; Central Excise Act, 1944 - Sections 6; Central Excies Rules, 1944 - Rules 175(2), 178(4) and 210

Reported in : AIR1960AP39

Civil - illegal partnership - Section 23 of Contract Act, 1872, Section 6 of Central Excises and Salt Act, 1944 and Rules 175 (2), 178 (4) and 210 of Central Excise Rules, 1944 - appellant a partner filed … partnership is illegal. In our view, this would depend upon the question whether the prohibitions contained in the Central Excise Act and the rules made thereunder are for the protection of revenue or are designed to achieve the object

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 … Manashnath Roy, Actg. C.J.1. Section 23 of the Contempt of Courts Act, 1971 (hereinafter referred to as the said Act), empowers the Supreme Court

Virendra Lime Company Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : ConstitutionExcise

Acts : Central Excise Act, 1944 - Sections 23(1), 23(3), 24, 35, 35A, 35B, 35C and 35G; ;Orissa Sales Tax Act; Constitution of India - Article 226

Reported in : 1984(3)ECC351; 1985(22)ELT690(Raj)

items were covered under Tariff Item No. 23 of the First Schedule to the Central Excises and Salt Act, 1944. In the above letter, it was mentioned requesting the petitioners to file the classification list within two days … view that the Assistant Collector while deciding the matter as a statutory authority under the provisions of the Central Excise Act is not bound by administrative instructions or trade notice and is free to decide the matter in a … of. The petitioners have the right to prefer an appeal before the prescribed authority under Sub-Section (1) of Section 23 of the Act. If the petitioners are dissatisfied with the decision in the appeal, they can prefer further

K.R.C.D. (i) Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2004)(176)ELT427Tri(Mum.)bai

and does not reflect the correct assessable value in terms of the provisions of Section 4 of the Central Excise Act, 1944 read with the Customs Valuation Rules, 2000, investigation were initiated against the appellants and statement of various persons … value of the raw material and declared the total value of the CDs ranging from Rs. 15 to 23. On a belief that the said assessable value declared by the appellants was on the lower side and

Garden Silk Mills Ltd. and anr. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(23),(27), 12, 14, 15, 29, 30, 31, 32, 33, 34, 45, 46 and 47; Customs Tariff Act, 1975 - Sections 3; Customs Valuation(Determination of Price of Imported Goods) Rules, 1988; Sea Customs Act, 1878 - Sections 20; Central Excises Act, 1944 - Sections 3; Constitution of India - Article 14

Reported in : AIR2000SC33; 1999(113)ELT358(SC); (2000)2GLR1863; JT1999(7)SC522; 1999(6)SCALE285; (1999)8SCC744

had filed a declaration under the Kar Vivadh Samadhan Scheme, 1998. The Assistant Commissioner, Kar Vivadh Samadhan Scheme, Central Excise, Mumbai had conveyed to the appellants that the declaration is not based on the show cause notice or … Amend Section 20 of the Sea Customs Act, 1878 and Section 3 of the Central Excises and Salt Act, 1944, : [1964]3SCR787 at page 823 observed as follows:Truly speaking, the imposition of an import duty, by and large, … and Anr. v. Union of India and Anr. JT 1989 Supp SC 239 and Dhiraj Lal H. Vohra and Ors. v. Union of India and

Brojendra Kumar Saha Vs. Union of India (Uoi)

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 37(1), 37(2) and 38; ;Central Excise Rules, 1944 - Rules 8, 11 and 97-100; ;Sea Customs Act - Section 23; ;Constitutional Law

Reported in : AIR1961Cal217,65CWN670

salt duty, and the plaintiff on the 3rd April, 1947 submitted an application to the office of the Central Excise at Narayangunge, Dacca, now in Eastern Pakistan, for refund of this sum of Rs. 12, 556-G. The Customs … conclusion that these Notifications were not made under any of the sections of the Central Excises and Salt Act, 1944 and were, therefore, not binding on the Government itself which issued that Notification.3. There were other pleas taken … Customs/47, dated New Delhi, the 28th February, 1947. It reads as follows:'In exercise of the powers conferred by Section 23 of the Sea Customs Act, 1878, the Central Government is pleased to exempt with effect from the 1st

Orient Weaving Mills (P) Ltd. Vs. the Union of India (Uoi)

Court : Supreme Court of India

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 2, 3, 37, 37(2) and 38; Indian Companies Act, 1913; Sea Customs Act, 1878 - Sections 12 and 23; Central Excise Rules, 1944 - Rule 8 and 8(1); Constitution of India - Articles 14, 19(1), 32, 43 and 226

Reported in : AIR1963SC98; 29(1963)CLT115(SC); 1978(2)ELT311(SC); [1962]Supp3SCR481

will be referred in the course of this judgment as the Act, read with r. 8 of the Central Excise Rules, 1944 (1960) and the notifications thereunder, to be hereinafter set out. The first petitioner is the Orient … processes and different agencies. The same principle has been recognised in s. 23 of the Sea Customs Act (VIII of 1878), which has been applied … schedule contains the description of goods and rates of duty leviable under s. 3, which is the charging section and is in these words : '3(1) There shall be levied and collected in such manner as may