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Nahar Industrial Enterprises Ltd. and ors. Vs. Union of India (Uoi) an ...

Court : Supreme Court of India

Subject : Excise

Acts : Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3 and 54(1); Central Excises and Salt Act, 1944 - Sections 3(1) and 5A(1); Central Excise Tariff Act, 1985; Additional Excise Duty (Textile and Textile Articles) Act, 1970

Reported in : 2004(95)ECC457; 2004(170)ELT518(SC); JT2004(6)SC374; 2004(6)SCALE535; (2004)7SCC618

Area (in short 'DTA'), in addition to the Basic Excise Duty (in short the 'BED') payable under the Central Excise Act, 1944 (in short the 'Act'). Appellants also questioned legality of the Notifications issued by the Central Excise authorities for … 100% EOUs engaged in the manufacture of cotton yearn out of indigenous raw materials attaching BED leviable under Section 3 of the Act and AED leviable under Section 3 of the Additional Excise Act. On the basic of

Saurashtra Cement and Chemical Industries Ltd. Vs. U.O.i.

Court : Gujarat

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 10 and 57-I; Central Excise Act, 1944 - Sections 3, 4, 4(1), 4(4), 6, 11A, 12, 37, 37(1), 37(5) and 38

Reported in : 1991(55)ELT467(Guj)

Sections 3, 4, 4 (1), 4 (4), 6, 11A, 12, 37, 37 (1), 37 (5) and 38 of Central Excise Act, 1944 - Assistant Collector's demand for recovery of differential duty challenged - price list submitted was incorrect as it … are framed in exercise of powers conferred by Sections 6, 12 and 37 of the Central Excise Act. Section 3 provides that duties of excise shall be levied and collected in such a manner as may be prescribed.

M/S. Nicholas Piramal India Ltd. Vs. Commissioner of Central Exices Mu ...

Court : Supreme Court of India

Subject : Central Excise And Salt

Acts : Central Excise Act And Salt 1944 - Sections 3, 35L(b); Central Excise Tariff Act, 1985

question which arises for determination in this Civil Appeal filed by the Assessee under Section 35L(b) of the Central Excise Act, 1944 is whether "Vitamin A Acetate Crude" and "Vitamin A Palmitate" (hereinafter referred to as the product in question) … marketability. Intermediate goods of distinctly and differently known in the commercial sense of the word constitute manufacture under Section 3 of Central Excises & Salt Act, 1944. Vitamin A acetate crude and Vitamin A Palmitate are different commercial

Maheshwari Mills Ltd. Vs. Union of India

Court : Gujarat

Subject : Excise

Acts : Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3, 3(1) and 3(3); Central Excise Rules, 1944 - Rules 2, 8(1), 9A and 49; Additional Duties of Excise (Textile & Textile Articles) Ordinance, 1978; Central Excises Act, 1944 - Sections 3, 4, 6, 12 and 37

Reported in : 1992(37)ECC123; 1994LC644(Gujarat); 1992(58)ELT9(Guj); (1992)1GLR172

provided for levy and collection of additional duty of excise equal to 10% of the total amount of central excise duty chargeable on 9 textile commodities enumerated in Schedule to the Act of 1978. 3. The petitioner contends … tariff item Nos. 18, 18A and 19 respectively of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act of 1944') as in force at the relevant time. On October 3, … puts in a nutshell what is provided in two sections (sections 3 and 4) of the Act of 1944. Section 3(1) of the Act of 1978 provides for impost of additional duty and also for its measure i.e.

The Assistant Commissioner of Central Excise and Customs, Hubli Divisi ...

Court : Karnataka

Subject : Excise

Acts : Karnataka Co-operative Societies Act, 1959 - Sections 103; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 35; Karnataka Co-operative Societies Act, 1951 - Sections 71; Central Excise Act, 1944 - Sections 11, 11D and 12; Customs Act, 1962 - Sections 3, 28D, 31 and 142; Banking Regulation Act, 1949 - Sections 35; Central Boards of Revenue Act, 1963; Transfer of Property Act, 1882 - Sections 69 and 69A; Karnataka Sales Tax Act, 1957; Karnataka Land Revenue Act, 1964 - Sections 150, 158 and 190; Central Excise Rules

Reported in : AIR2008Kant70; 2008(126)ECC112; 2008(152)LC112(Karnataka); 2008(226)ELT325(Kar); ILR2008KAR2598; 2008(5)KarLJ81; 2008[12]STR671; [2009]19STT467

the Central Excise Act and the Rules.7. It is contended that by virtue of Section 11 of the Central Excise Act, 1944 read with Section 142 of the Customs Act, 1962, the petitioner-department is empowered to recover excise duty by … them to the circumstances, be applicable in regard to like matters in respect of the duties imposed by Section 3. The Customs Act, 1962Section 142. Recovery of sums due to Government:(1) [Where any sum payable by any persona]

Madhumilan Syntex Pvt. Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Madhya Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 4, 11A, 11A(1), 11A(2), 14, 35, 35A, 35B, 35E and 35E(2); Companies Act, 1956; Central Excise (Amendment) Act, 1978; Central Excise Rules, 1944 - Rules 9B, 9B(1), 9B(2), 9B(4), 10, 56, 56(1), 173B, 173B(4), 173CC, 173I and 173Q; Industries (Development and Regulation) Act - Sections 18A; Constitution of India - Article 226

Reported in : 1987(11)ECC296; 1987(13)LC51(MP); 1985(19)ELT329(MP)

the decision or order as may be specified by the Collector of Central Excise in his order.'and that Sub-section (3) further provides that-'No order shall be made under Sub-section (1) or Sub-section (2) after the expiry of two … 18-III(ii); that on the same day i.e. 7th February, 1984, vide Annexure B respondent No. 4, Superintendent of Central Excise, Ujjain sent a memo to the effect that the product classified by the petitioners is in reality an … manufacture spun yarn. This product is covered by Item 18, Schedule 1 of the Central Excises and Salt Act, 1944.2. According to the petitioners in the manufacture of their product, they use as raw material cellulosic fibre and

Navjivan Mills Co. Ltd. and ors. Vs. Union of India and ors.

Court : Gujarat

Subject : Excise

Acts : Customs Act, 1962 - Sections 2, 3, 12, 13, 14, 25, 25(1) and 25(2); Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 3, 6, 9, 37 and 37(1); Customs Tariff Act, 1975

Reported in : 1982(10)ELT155(Guj)

of Customs Act, 1962, Rule 8 of Central Excise Rules, 1944, Sections 3, 6, 9 and 37 of Central Excise Act, 1944 and Customs Tariff Act, 1975 - notification issued by Government for imposition of 'additional duty' on articles imported … a few legal provisions in this connection. Under the Central Excises and Salt Act, 1944, by virtue of Section 3 which is the charging Section, there shall be levied and collected in such manner as may be prescribed

international Tractor Co. of India Ltd. Vs. Union of India and ors.

Court : Mumbai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Central Excise Act, 1944 - Sections 3 and 4

Reported in : 1977(1)ELT133(Bom)

- Rules 8 (1), 9 and 49 of Central Excise Rules, 1944 and Sections 3 and 4 of Central Excise Act, 1944 - whether while assessing value of tractors manufactured by petitioner for determining excise duty payable value of accessories … 21. On the said admitted facts it would be convenient now to consider the said rival contentions - Section 3 of the Central Excises and Salt Act, 1944, which is a charging section, provides for the levy of

Mahavir Metal Convertors and Another Vs. Union of India and Others

Court : Mumbai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9 and 49; Central Excise Act, 1944 - Sections 3 and 11C

Reported in : 1988(17)LC80(Bombay); 1988(36)ELT81(Bom)

according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on aluminium sheets … benefit of Notification No. 43/75, dated 1st March, 1975 which was issued by the Central Government under the Central Excise and Salt Act, 1944 granting total exemption to such manufacture of a particular gage as mentioned in the

State of Mysore by General Manager, Mysore Implements Factory Vs. Unio ...

Court : Karnataka

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 3; Finance Act, 1963; Mineral Concession Rules, 1949 - Rule 54; Sea Customs Act - Sections 190 and 191; Constitution of India - Article 226

Reported in : AIR1968Kant237; AIR1968Mys237; (1968)1MysLJ178

the payment of excise duty on agricultural implements manufactured in its factory known as the Mysore Implements Factory.(2) Section 3 of the Central Excises and Salt Act, 1944, which will be referred to as the Excise Act, imposed … impugned demand quashed. (ii) Jurisdiction - Articles 131 and 226 of Constitution of India and Section 36 of Central Excise Act, 1944 - whether power of High Court under Article 226 stands excluded by Article 131 - allegedly present writ