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Alpesh Navinchandra Shah Vs. State of Maharashtra and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1), 8 and 28AA; Customs Act, 1962 - Sections 102, 111, 127B to 127J and 142; Income Tax Act, 1961; Central Excise Act, 1944 - Sections 32A and 32D; Indian Penal Code (IPC), 1860 - Sections 120B and 420; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 123; Customs Tariff Act, 1975 - Sections 110; Constitution of India - Articles 21 and 32

Reported in : JT2007(3)SC630; 2007(3)SCALE598; (2007)2SCC777

passing any order under Sub-section (7) and, in relation to the passing of such order the provisions of Section 32D of the Central Excise Act, 1944 shall apply.(9) Every order passed under Sub-section (7) shall provide for the … of legal criterion and the powers are drawn from the enacted statutes such as Customs Act, 1962 and Central Excise Act, 1944 in the case of eligible persons, who in addition to fulfilling the other criteria admit additional duty liability

Commissioner of Income Tax Vs. Income Tax Settlement Commission and or ...

Court : Delhi

Subject : Direct Taxation

by a majority of 2:1, admitted a settlement application filed before it by the applicant in terms of Section 32D of the Central Excise Act, 1944. A writ petition had been filed by the Revenue assailing the correctness … that was a case pertaining to the Customs and Central Excise Settlement Commission and was one under the Central Excise Act, 1944, the material provisions are similar and, therefore, the observations and findings would be relevant for our purposes. In

Ashwani Tobacco Co. Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 11AB, 11AC, 32A, 32D, 32E, 32F, 32F(1), 32F(5), 32K, 127F and 127F(2); Central Excise Tariff Act, 1985; Central Boards of Revenue Act, 1963; Constitution of India - Articles 226 and 227

Reported in : 2010(173)LC1(Delhi); 2010(251)ELT162(Del)

invoked against the Petitioner. Insofar as imposition of penalty is concerned the SCN invoked Section 11AC of the Central Excise Act, 1944 (hereinafter referred to as .the Excise Act.).(d) The Petitioner, on being served with the aforesaid SCN approached the … passing any order under Sub-section (5) and, in relation to the passing of such order, the provisions of Section 32D shall apply.(8) The order passed under Sub-section (5) shall provide for the terms of settlement including any demand

Light Engg. Corporation Vs. Union of India (Uoi)

Court : Punjab and Haryana

Subject : Excise

Reported in : 2007(207)ELT40(P& H)

Customs and Central Excise Settlement Commission, New Delhi, rejecting application of the petitioner under Section 32E of the Central Excise Act, 1944 (for short, 'the Act') in respect of show cause notice dated 4-3-2004, Annexure P.2.2. In the show cause … passing any order under Sub-section (7) and, in relation to the passing of such order, the provisions of Section 32D shall apply.(9) Every order passed under Sub-section (7) shall provide for the terms of settlement including any demand

Commissioner, Central Excise, Customs & Service Tax, Sonepat & ...

Court : Delhi

Subject : Education

period 1st April, 2010 to 15th July, 2012, be not demanded and recovered, under Section 11A(4) of the Central Excise Act, 1944 (hereinafter referred to as ―the Act‖), (ii) interest, on the said amount, be not demanded from them under … on the date on which an application under sub-section (1) of Section 32E is made‖. Sections 32 to 32D deal essentially with the constitution of the Settlement Commission, the Benches thereof, and the manner in which applications