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Union of India (Uoi) and ors. Vs. Modi Rubber Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2 and 8(1); Finance Act, 1979 - Sections 32(4); Central Excise Laws (Amendment and Validation) Act, 1982; Central Excise Act, 1944 - Sections 3; Additional Duty of Excise (Goods of Special Importance) Act, 1957

Reported in : AIR1986SC1992a; 1986(10)ECC73; 1986(25)ELT849(SC); JT1986(1)SC178; 1986(2)SCALE269; (1986)4SCC66; [1986]3SCR587; 1986(2)LC646(SC)

manufactures tires. The manufacture of tires is subject to duty of excise under the Central Excise and Salt Act 1944. Section 3 Sub-section(i) of this Act provides that there shall be levied and collected in such manner as may … in regard to the interpretation of the expression 'duty of excise' arose between the assessee and the Revenue. Section 32 of the Finance Act 1979 provided as follows:32. Special Duties of excise-(1) In the case of goods chargeable

Abhishek Synthetics Private Limited, Rep., by Its Mr. A. Malreddy Ramr ...

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 57T, 57U(2); Income Tax Act - Sections 32

Reported in : 2003(6)ALD80; 2003(4)ALT13

appeal, the petitioner also filed an application to condone the delay of 60 days under Section 35B(5) of Central Excise Act, 1944. However, the said application to condone the delay was rejected by the CEGAT. Consequently, the appeal filed by … respect of the part of the credit of duty on the capital goods taken was also claimed under Section 32 of the Income Tax Act in the return filed under the Income Tax Act for the accounting year

Assistant Collector of Central Excise, Guntur Vs. Ramdev Tobacco Compa ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 40(1) and 40(2); Central Excise Rules, 1944 - Rules 32(1) and 151; Central Excise (Amendment) Act, 1973;

Reported in : AIR1991SC506; (1991)1CompLJ244(SC); 1991(33)ECC1; 1991LC1(SC); 1991(51)ELT631(SC); JT1991(1)SC199; 1991(1)SCALE70; (1991)2SCC119; [1991]1SCR126; 1991(1)LC323(SC)

order, The appeal is allowed accordingly with no order as to costs. Excise -duty - Section 40 of Central Excise Act 1944 and Rules 32 (1) and 151 of Central Excise Rules, 1944 - after expiry of six months from

Government of India and ors. Vs. A.S. Bava

Court : Kerala

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35, 36 and 36(2); Constitution of India - Article 226; Central Excise Rules, 1944 - Rules 32, 32(1), 32(2), 33(1), 100, 147, 151, 156B, 160 and 161

Reported in : 1980CENCUS495D; 1980(6)ELT625(Ker)

order recording conclusions and reasons. Once permit for removing goods is obtained, held no contravention of Rules under Central Excise Act, even if rewarehousing is not done after removal. - - The alleged accident took place more than 14 … Writ Appeal is disposed of as above- The parties will bear their respective costs. Central Excises & Salt Act, 1944 - Section 35 Rules 31(1), 32(2), 33(1), 147, 151(C), 151(d), 156B, 160-Constitution of India-Article 226.Article 226 of the

Commnr. of Central Excise, Bhavnagar Vs. Saurashtra Chemicals Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Customs Tariff Act, 1975 - Sections 3; Income Tax Act, 1961 - Sections 32; Central Excise Act, 1944 - Sections 11, 11AB and 35G; Central Excise Rules, 1944 - Rules 57AC, 57AC(1), 57AC(2), 57Q(3) and 173Q(1); Central Excise Duties Drawback Rules, 1995 - Rule 12

Reported in : 2007(119)ECC12; 2007(145)LC12(SC); 2007(212)ELT7(SC); 2007(7)SCALE67; (2007)10SCC352; [2007]8STT433; 2007AIRSCW5733

Revenue there against was dismissed by the Tribunal. An appeal by the Revenue under Section 35G of the Central Excise Act, 1944 has been dismissed by the High Court by reason of the impugned judgment dated 12.01.2006.6. The High Court … goods which represents the amount of duty on such capital goods, which the manufacturer claims as depreciation under Section 32 of the Income-tax Act, 1961 (43 of 1961).(5)(a) The CENVAT credit shall be allowed even if any inputs

Godfrey Phillips India Ltd. and anr. Vs. State of U.P. and ors.

Court : Supreme Court of India

Subject : Other Taxes Constitution

Acts : Uttar Pradesh Tax on Luxuries Act, 1955; Andhra Pradesh Tax on Luxuries Act, 1987; West Bengal Tax on Luxuries Act, 1994; Uttar Pradesh Tax on Luxuries Ordinance - Sections 3; Uttar Pradesh Tax on Luxuries (Amendment) Act, 1994 - Sections 2; Central Excise Act, 1944 - Sections 4; Constitution of India - Articles 14, 19, 32, 143, 226, 245, 246, 246(1), 248, 248(2), 286, 286(3), 289, 301, 304 and 366, 366(29A); Uttar Pradesh Tax on Luxuries Ordinance, 1995; Government of India Act, 1935; Kerala Luxury Tax on Tobacco (Validation) Act, 1964; Finance Act, 1950; Expenditure Tax Act, 1957; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Tobacco Board Act, 1975; Karnataka Cinemas (Regulations) Act, 1964; Central Sales Tax Act, 1956 - Sections 14 and 15; Cantonme

Reported in : (2005)194CTR(SC)257; JT2005(5)SC587; (2005)2SCC515; [2005]139STC537(SC); [2005] 1 SCR 732

Luxuries Ordinance - Section 3 - Uttar Pradesh Tax on Luxuries (Amendment) Act, 1994 - Section 2 - Central Excise Act, 1944 - Section 4 - Constitution of India - Articles 14, 19, 32, 143, 226, 245, 246, 246(1), 248,

R.C. Tobacco Pvt. Ltd. and anr. Etc. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1982 - Sections 51; Central Excise Act, 1944 - Sections 5A, 5A(1), 11A and 11B; Central Excise (Amendment) Act, 1985 - Sections 11A; Finance Act, 2003 - Sections 154, 154(1) and 154(4); Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3(3); Bombay Sales Tax Rules, 1959 - Rule 41E; ;Orissa Sales Tax Act, 1947 - Sections 6; Maharashtra Tax Laws (Levy Amendment and Repeal) Act, 1989 - Sections 26; ;Central Excise Rules, 1982 - Rules 9, 9(1) and 49; Bombay Sales Tax (Amendment) Rules, 1992 - Rule 41E; ;Constitution of India - Articles 13, 14, 16 and 19, 19(1), 31(1), 265, 276(2) and 286; ;Orissa Sales Tax Validation Act, 1

Reported in : 2005(102)ECC449; 2005(188)ELT129(SC); JT2005(12)SC281; (2005)7SCC725

Government to new industries by Notification No. 32/99-CE dated 8th July 1999 issued under Section 5A of the Central Excise Act, 1944 (referred to hereafter as 'the Act'). The parties in the various proceedings which are being disposed of by

itc Limited Vs. Commissioner of Central Excise (A)

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35A, 35A(1), 35F, 37B, 220(6), 254 and 255(5); Customs Act, 1962 - Sections 128A and 129E; Constitution of India - Articles 14, 19(1), 32, 226 and 265; Imports and Exports (Control) Act, 1947 - Sections 4M, 4M(1) and 4M(2); Central Boards of Revenue Act, 1963; Delhi Municipal Corporation Act, 1957; Mines and Minerals Act; Administrative Law; Central Excise Rules - Rule 213

Reported in : 2001(127)ELT338(Mad)

dated 30-3-1999 passed by the first respondent as ultra vires of Sections 35A, 35F and 37B of the Central Excise Act, 1944 and Sections 128-A and 129-E of the Customs Act, 1962 and Articles 14, 19(1)(g) and 265 of the … to declare the CBEC Circular No. 459/16/99, dated 30-3-1999 passed by the first respondent as ultra vires of Sections 35A, 35F and 37B of the Central Excise Act, 1944 and Sections 128-A and 129-E of the Customs … justice would not be a ground for issuing a writ under Articles 32 and 226 and in the case of petitioner, there is no violation

The Union of India (Uoi) and ors. Vs. Muhammad Masud Muhammad MahsIn B ...

Court : Mumbai

Subject : CivilProperty

Acts : Bombay Land Revenue Code, 1879 - Sections 35 and 37; Maharashtra Land Revenue Code, 1966 - Sections 20; Bombay Land Revenue Rules, 1881 - Rule 7A, 7B and 7C; Bombay Salt Act, 1890 - Sections 3 and 17; Land Acquisition Act, 1894 - Sections 9, 11, 18 and 25; Evidence Act, 1872 - Sections 58, 100 and 110; Constitution of India - Article 294; Government of India Act, 1935 - Sections 99 and 100; Central Excise Act, 1944 - Sections 2, 31 and 32;

Reported in : 1997(2)BomCR314

India, Sections 99 and 100 of Government of India Act, 1935 and Sections 2, 31 and 32 of Central Excise Act, 1944 - appellants challenged grant of compensation with additional compensation at rate of 12% per annum on adjudicated valuation … of disposing of these first appeals are as under.3. Appellant No. 2 State of Maharashtra issued notification under section 4 of the Land Acquisition Act, 1894 (hereinafter referred to as 'the said Act' for the sake of

The Commissioner of Central Excise, Customs and Service Tax, Calicut V ...

Court : Supreme Court of India

Subject : Excise

the Commissioners of Central Excise, Customs & Service Tax of different Commissionerates, filed under Section 35L(1)(b) of the Central Excise Act, 1944 (hereinafter referred to as “the Act”), questioning the correctness of the orders passed by Customs, Excise and Service … Marketing and M/s. Krishna Agencies, respectively valued at Rs. 12,80,926, Rs. 5 27,961, Rs. 34,332, Rs. 2,88,585, Rs. 32,829 and Rs. 1,00,000. This was under Rule 25 of the Central Excise Rules, 2002.7. The show cause notice