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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

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

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

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

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,

Shri Renuga Soft-x Towels, (Spinning and Towels Division) Represented ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AC, 32, 32(1), 32(6) and 32(7); Customs Act, 1962 - Sections 114A, 117, 245C and 245D

Reported in : 2008(229)ELT359(Mad)

grounds for rejecting the application of the petitioners.5. Secondly, the learned Senior counsel appearing for the petitioners contended Section 32 Clause 6 and 7 of the Central Excise Act, 1944 contemplate wider power for the Settlement Commission to … proposing a duty demand together with interest besides seeking to initiate penal proceedings under Section 11-AC of the Central Excise Act, 1944 and Section 114-A and Section 117 of the Customs Act, 1962. As against the said demand, petitioners preferred

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

Premier Ltd. (formerly known as M/s. Premier Automobiles Ltd. Through ...

Court : Mumbai

Subject : Land Acquisition

dated 16th December, 2012 and impugned notice of demand dated 29th October, 2012 as being ultra vires of Central Excise Act, 1944 and violative of Article 14, 19(1)(g) of the Constitution of India on the ground that no interest is … by the Respondents. The Petitioners also impugn notification No.68/63-CE dated 4th May, 1963 to the extent it makes section 142(1)(c)(ii) of the Central Excise Act, 1944 applicable to the Petitioners, as illegal, without jurisdiction and ultra vires … the assessments are finalized on or after 1.7.2001.” That even though section 32(2)(bb) of the Central Excise Act, 1944 granted powers to the Central Government

Asian Alloys Limited and Mr. Pawan Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2006)(112)ECC383

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

Commissioner of Central Excise Mangalore Vs. M/S. Ansal Granicom (P) L ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

imported under DEPB scheme should not be demanded and appropriated against the said demand under Section 11A of Central Excise Act, 1944; (ii) An amount of Rs.7,14,743/- debited in Cenvat Account by the assessee towards wrong availment of Cenvat Credit … credit on certain capital goods and had also simultaneously claimed depreciation of the value of these goods under Section 32 of the Income Tax Act. When this irregularity was pointed out by the auditors of the department, an