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Naini Glass Works Vs. Collector, Central Excise and ors.

Court : Allahabad

Subject : Excise

Acts : Constitution of India - Article 226; Central Excise Act, 1944 - Sections 35; Central Excise Rules, 1944 - Rule 10

Reported in : AIR1965All305

respondent's counsel. Admittedly, the petitioner had a right of appeal. Section 35 of the Central Excises and Salt Act, 1944 reads: --'35 (1) Any person deeming himself aggrieved by any decision or order passed by a Central Excise … the petitioner) have filed this writ petition under Article 226 of the Constitution of India against the Collector, Central Excise, Allahabad respondent No. 1 (hereinafter referred to as the Collector), the Inspector, Central Excise, Sector II, Naini, Allahabad, … bottles for medicinal and toilet purpose not for laboratory purpose - held, excise duty will be charged under Section 23A (4) not under Section 23A (2) which is for the bottles used for laboratory purpose. (ii) Recovery -

Shri Vallabh Glass Works Limited and anr. Vs. Union of India (Uoi) and ...

Court : Gujarat

Subject : Excise

Reported in : 1981LC73D(Gujarat)

glass products. Within the meaning of Item 23A in the First Schedule to the Central Excises and Salt Act, 1944, they have been manufacturing sheet glass and plate glass and not other glassware or glass products. The petitioners … the petitioners' glass products. There was an appeal to the Appellate Collector who directed the Assistant Collector of Central Excise to either approve or disapprove finally the price list. That order was made on 30th March 1976. A … that decision, we have read down the definition of 'value' given in Section 4 so as to bring it in conformity with Entry 84 in

Orissa Cement Ltd. Vs. Collector of Central Excise

Court : Orissa

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 11B, 11B(2) and 46; Indian Electricity Act; Punjab Agricultural Produce Markets Act - Sections 23A; Orissa Sales Tax Act - Sections 14A; Customs Act; Contract Act - Sections 72; Constitution of India - Articles 32 and 226; Central Excise Rules, 1944 - Rule 173C

Reported in : 73(1992)CLT153; 1992(38)ECC148; 1995(75)ELT486(Ori)

manufacture of 'special cement'. When the petitioner submitted the price list for approval of the Assistant Collector of Central Excise, Rourkela, as required under Rule 173C of the Central Excise Rules, 1944 (hereinafter referred to as the 'Rules'), … special cement should be excluded from the assessable value under Section 4 of the Central Excises and Salt Act, 1944 (hereinafter referred to as the 'Act'). The Assistant Collector, Central Excise & Customs (opp. party No. 2), rejected … and Ors. v. State of Punjab and Ors., A.I.R. 1985 S.C. 218. In that case the validity of Section 23A of the Punjab Agricultural Produce Markets Act, was assailed on the ground that the levy having been held

Sanjeev Kumar Gupta Vs. Commissioner of Customs

Court : Delhi

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1973 - Sections 438; Customs Act, 1962 - Sections 11, 13, 18, 19, 50(2), 75, 135 and 142; Central Excise Duties Draw Back Rules, 1995 - Rule 16 and 16A; Foreign Exchange Regulation Act, 1973 - Sections 67; Foreign Exchange Regulation Act, 1947 - Sections 12, 23A, 113 and 114; Foreign Exchange Management Act, 1999 - Sections 49; Central Excise and Salt Act, 1944 - Sections 37

Reported in : 2001IIIAD(Delhi)275; 2001CriLJ1963; 90(2001)DLT643; 2001(58)DRJ15; 2001(75)ECC36; 2002(143)ELT268(Del)

power under section 75 of the Customs Act, 1962 and section 37 of the Central Excise and Salt Act, 1944 provide for repayment of erroneous or excess payment of duty draw back and also for recovery of amounts … per procedure prescribed under section 142 of the Act read with Rule 16 and 16A of Customs and Central Excise Duty Draw Back Rules, 1995. Learned counsel for respondent argued to the contrary. In order to appreciate the … Addl. Collector, Customs AIR 1976 SC 481. The Supreme court while interpreting the provisions of sections 12 and section 23A of the Foreign Exchange Regulation Act, 1947 which are equivalent to section 18(1)(a) and section 67 respectively of

Assistant Collector of Central Excise and ors. Vs. Madura Coats Ltd.

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Section 14A and 23A; ;Madhya Bharat Essential Supplies (Temporary Powers) Act, 1948; ;Orissa Sales Tax (Amendment) Act, 1958; ;Central Excise Rules - Rules 9(2) and 11; ;Constitution of India - Articles 14, 136, 226 and 227

Reported in : 1988(15)ECC287,1988(17)LC440(Calcutta),1989(33)ELT29(Cal)

Bimal Chandra Basak, J.1. This appeal by the Assistant Collector of Central Excise and Union of India is directed against a judgment and order dated 3rd December, 1984 passed by a … agree. Refund - Unjust enrichment principle applies equally against the Department as against the assessee--Central Excises And Salt Act, 1944. Section 11B. - … owner of it was the consumer public to whom the burden had been passed on.The primary purpose of Section 23A is seen on the fact of it; it prevents the refund of license fee by the market committee

Collector of C. Ex. Vs. Shankar Novelties Glass

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1991)LC571Tri(Delhi)

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

Brakes India Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Excise

Reported in : (1997)(96)ELT434Tri(Chennai)

4. In respect of an identical issue as to whether Section 11A of the Central Excises & Salt Act, 1944 could be read into Rule 57-I of the Central Excise Rules, 1944, the Division Bench of the Gujarat … manufacturer gets is the rebate in the duty payable on the manufactured goods under Section 3 of the Central Excise Act. Therefore, having regard to the scheme of Modvat credit, if a proper officer finds that Modvat credit had … credit along with extracts of Parts I and II of Form RG 23A, and, also make available the documents evidencing the payment of duty on

Maruti Foam (Pvt.) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1997)(90)ELT495TriDel

1. This appeal is directed against the order dated 8-7-1992 passed by the Commissioner of Customs and Central Excise, Meerut. The facts of the case are as follows:- The appellants are manufacturers of Polyurethane Foam falling under … invoking the extended period of limitation under the Proviso to Section 11A of the Central Excises and Salt Act, 1944 proposing to disallow the credit and recover the said both amounts of Rs. 4,64,276.51 and Rs. 5,41,840.00 being … Rs. 4,64,276.51 from their Personal Ledger Account and Rs. 5,41,840.00 through RG 23A Part II. On 21-5-1990, the Assistant Commissioner of the Division issued a

Raj Exports Vs. National Aluminium Co. Ltd.

Court : Orissa

Subject : Customs

Acts : Customs Act, 1962 - Sections 9(4), 25, 25(1) and 74; Import Trade Control Act; Central Excise Act - Sections 57A; Foreign Trade (Development and Regulations) Act; Customs Tariff Act, 1975 - Sections 3; Imports and Exports (Control) Act, 1947; Imports (Control) Order, 1955; Central Excise Rules, 1944 - Rules 12(1), 13(1), 56A, 57A, 191A and 191B; Customs and Central Excise Duties Drawback Rules, 1971

Reported in : 1996(87)ELT349(Ori)

regarding power to grant exemption from duty and the scope of Section 57A of the Central Excise Rules, 1944 (Part-IV) and the EXIM Policy 1992-97 as regards 'Value based Advance Licence'. They have also raised the question … per the policy under Import Trade Control Act and also under Duty Draw Back Rule under Custom and Central Excise Act would stand defeated. The contention of Custom as made out in the case is that even if one … also not correct as would be revealed from the Modvat records RG 23A, Parts I and II maintained by M/s. NALCO. The plea of bona

Commissioner of Income-tax Vs. J.B. Kharwar and Sons

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80J(4), 80HH and 263

Reported in : (1986)57CTR(Guj)9; [1987]163ITR394(Guj)

different States in India, section 23A of the Indian Income-tax Act, 1922 ('Act of 1922' for short) and Central Excise and Salt Act, 1944. It is not necessary to refer to these decisions since they have been considered