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In Re: Crystal Interior Products

Court : Authority for Advance Rulings

Subject : Land Acquisition

Reported in : (2005)(98)ECC131

Members For Respondents/Defendant: A.K. Roy, Jt. CDR and Sanjay Singh, Superintendent Interpretation - Advance Ruling--Section 23D(2) of the Central Excise Act, 1944--Under Clause (a) of the first proviso to Sub-section (2) of Section 23D, the Authority cannot allow the application

Shon Ceramics Pvt. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1991)(52)ELT608TriDel

the Central Board of Excise & Customs against the Order-in-Original No.11/MP/1980 dated 10-6-1980 passed by the Collector of Central Excise, Baroda, which has been statutorily transferred to this Tribunal for being disposed of as an appeal in terms … for being disposed of as an appeal in terms of Section 35-P(2) of the Central Excises and Salt Act, 1944.2. The issue in the present case is whether the product manufactured by the appellants was a Mosaic … by the appellants was a Mosaic Tiles falling under Central'Excise Tariff Item 23D as claimed by the appellants or a Chinaware and Porcelain ware falling

Joharilal Agarwala Sales Pvt. Vs. Commr. of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (2005)(190)ELT230Tri(Kol.)kata

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

M/S. Rajit Paints Ltd. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

which is as under:- "7/99-CE(NT), dt. 9.2.1999: In exercise of the powers conferred by Section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, … the ground that the invoices on which the credit was taken did not have the reference of RG 23D Register.3. The contention of the appellant is that now Rule 57Q of Central Excise Rules is amended by

In Re: Bell Packaging (India) Pvt.

Court : Authority for Advance Rulings

Subject : Service Tax

by M/s. Bell Packaging (India) Pvt. Ltd., a resident private limited company is under Section 23C of the Central Excise Act, 1944 (for short "the Act"). The applicant is carrying on the business of designing and manufacturing plastic packaging of … of the Commissioner.4. By order of the Authority dated 24-8-2006 the above two questions were allowed under Section 23D(2) of the Act for pronouncement of the ruling under Sub-section (4) thereof. It would be apt to refer

Shonkh Technologies Vs. Revenue

Court : Authority for Advance Rulings

Subject : Sales Tax

Reported in : (2004)(93)ECC546

Sawhney, Addl.Director, Directorate General of Central Excise, Intelligence 1. This is an application under Section 23C of the Central Excise Act, 1944 (for short 'the Act') seeking an advance ruling on the question "whether the process of embossing unique vehicle … of the Act. A notice to that effect shall be issued to the applicant under Sub-section (2) of Section 23D of the Act.4. Mr. V. Sridharan, Advocate, appearing for the applicant, takes notice on the said question as

Commissioner of Central Excise Vs. Baldev Raj Ram Murthi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2005)(187)ELT477TriDel

Authorised Representative of the Department referring to the provision of Section 35B as well as 35C(2A) of the Central Excise Act, 1944, submitted that, the Tribunal has ample power to stay the order of setting aside the penalty and that

Tata Engineering and Locomotive Co. Ltd. Vs. the Union of India (Uoi)

Court : Mumbai

Subject : Customs

Reported in : (1974)76BOMLR675

Court that he had exercised due care in preventing the commission of the offence. Section 28 of the Central Excise Act, 1944, also provides for confiscation of vehicles. But the language of all these enactments is different from that of … case of Shanti Prasad v. Director of Enforcement : [1963]2SCR297 wherein the Supreme Court observed that proceedings under Section 23D of the Foreign Exchange Regulation Act, 1947 were quasi-criminal in character. I am, however, not prepared to apply

Balmer Lawrie and Co. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2000)LC893Tri(Delhi)

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

Commr. of Central Excise Vs. Hindustan Engineering and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Excise

Reported in : (2006)(106)ECC354

referred to above, the Tribunal has held that the penalty is not imposable under Section 11AC of the Central Excise Act as well as under Rule 173Q of the erstwhile Central Excise Rules, 1944 when the duty has been … The corresponding duty paying documents alone are procured/purchased by the registered dealers who take corresponding credit in RG 23D Account and then issue their own modvatable invoices in their favour of other manufacturers. In fact, they transact