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Salora International Ltd. Vs. Commr. (A) Cus. and C. Ex.

Court : Allahabad

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act - Sections 35F; Customs Act - Sections 129E; Constitution of India - Article 226; Central Excise Rules 1944 - Rule 57G, 57G(2), 57G(3) and 57G(4)

Reported in : 2000(120)ELT299(All)

engaged in manufacturer of Television and Audio system falling under Chapter sub-heading Nos. 8527 and 8528 of the Central Excise Tariff Act, 1985 and are duly registered with the Central Excise Department. They are availing facility of Modvat … 23-A Part I Register which was required to be submitted under Rule 57G (4) of the C.E. Rules 1944; The quantity of inputs which have been shown to be received in R.G. 23 Part I are not … separate appeals and in the 3 appeals they moved waiver-cum-stay applications under Section 35F of the Central Excises and Salt Act. It was stated in … reveals that there is no proper system of making entries in R.G. 23F Part I for receipt of inputs and its issue and that in

Shantilal Ambalal Mehta Vs. M.A. Rangaswamy

Court : Mumbai

Subject : Constitution

Reported in : (1977)79BOMLR633; 1977MhLJ587

penalty under Rule 10-A and Rule 173C of the Central Excise Rules, 1944, and these notices have been challenged on the ground that they are … of 1973 the petitioner has approached this Court challenging a show cause notice issued by the Superintendent of Central Excise for the recovery of excise duty and penalty under Rule 10-A and Rule 173C of the Central Excise … authorities under the Act. Miscellaneous Petition No. 1106 of 1973 relates to a challenge to the validity of Section 23F of the Foreign Exchange Regulations Act, 1947, which is a Central law, and the petitioner has already obtained