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M/S Narbada Industries Sanjiv Goel, Managing Director Vs. Cce, Meerut

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

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

A Tosh and Sons Pvt. Ltd. Vs. Assistant Collector, Central Excise

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11, 11A, 11B, 33A and 35A(2); ;Limitation Act, 1963; ;Madras Port Trust Act - Section 110; ;Income Tax Act; ;Transfer of Property Act - Section 106; ;General Clauses Act - Section 27; ;Evidence Act - Section 114; ;West Bengal Premises Tenancy Act, 1956 - Section 13(6); ;Constitution of India - Articles 14, 19(1), 226, 265 and 300A; ;Central Excise Rules, 1944 - Rule 12; ;Central Excise (Amendment) Rules, 1981 - Rule 12

Reported in : 1992(60)ELT220(Cal)

of tea falling under Tariff Item No. 3(1) of the First Schedule to the Central Excises and Salt Act, 1944 after due payment of Central Excise duty. The petitioner claimed that out of the said 18 consignments the … assessee is bound within the four corners of the statute and the period of limitation prescribed in the Central Excise Act and the Rules framed thereunder must be adhered to. The authorities functioning under the Act are bound by … reported in : [1970]78ITR26(SC) . In the aforesaid decision the Supreme Court held that 'Because revision application under Section 33A could have been moved, but was not moved that would not justify the High Court in dismissing as

Madura Coats Ltd. Vs. Asstt. Collector of C. Ex.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9(1), 9(2), 9E, 10, 49, 173, 173F, 173J, 173Q and 174; Central Excise Act, 1944 - Sections 3, 6, 11A, 33A and 35; Constitution of India - Article 226

Reported in : 1991(33)ECC233; 1990(48)ELT321(Mad)

Matched in: Advocate S. Govind Swaminathan, Adv. N. Jothi, Additional Central Govt. Standing Counsel

Chhattisgarh State Electricity Board Vs. Central Electricity Regulator ...

Court : Supreme Court of India

Subject : ElectricityLimitation

Acts : Limitation Act, 1963 - Sections 5 and 29(2); ;Electricity Act, 2003 - Sections 110, 111, 111(1), 111(2), 111(5), 125, 126, 127 and 145; ;Madhya Pradesh Reorganization Act, 2000 - Section 58; ;Contract Act, 1872 - Sections 3, 4 to 24 and 25; ;Indian Easements Act, 1882 - Sections 2, 25 and 26; ;Indian Electricity Act, 1910; ;Electricity (Supply) Act, 1948; ;Electricity Regulatory Commissions Act, 1998; ;Representation of the People Act, 1951; ;Arbitration and Conciliation Act, 1996 - Sections 17, 34 and 34(3); ;Arbitration Act, 1940; ;Central Excise Act, 1944 - Sections 35, 35(1), 35A(5), 35B, 35E(3), 35E(4), 35EE, 35G and 35H; ;Kerala Rent Control Act - Section 18; ;Land Acquisition Act, 1894 - Sections 12(2) and 18; ;Uttar Pradesh Motor Vehicle Taxation Act - Section 15; ;Indian Income Ta

Limitation Act.(emphasis supplied)14. In Singh Enterprises v. C.C.E., Jamshedpur and Ors. (supra), the Court interpreted Section 35 of Central Excise Act, 1944, which is pari materia to Section 125 of the Electricity Act and observed:The Commissioner of Central Excise (Appeals) … of Madras High Court considered the question whether the limitation of one year prescribed for filing revision under Section 33A(2) of the Income Tax Act, 1922 is to be computed from the date when the order was signed

J and K Cigarettes Ltd. and ors. Vs. Collector of Central Excise and o ...

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9D, 9D(1), 9D(2), 11DDA, 13, 14, 14A and 33A; Customs Act; Evidence Act - Sections 24, 32, 32(2) and 33; Foreign Exchange Regulation Act, 1973; Foreign Exchange Regulation Act, 1973; Central Excise Rules - Rule 52 and 52A; Constitution of India - Article 14

Reported in : 2009(242)ELT189(Del)

dated 12.9.97 for want ofpre-deposit (copies enclosed). 1897/1992 The CEGAT after considering the application underSection 35F of the Central Excise Act, 1944 seeking waiver of the pre-depositof the Duty and penalty demanded, dismissed the same and directed thepetitioner and the … the same petitioner raise identical issue which relates to the constitutional validity and/or interpretation of the provisions of Section 9D of the Central Excise and Salt Act, 1944 (hereinafter referred to as the Act'). For this purpose, … the officer concerned. Such provisions are there in Sections 11A, 13, 14A, 33A etc. As against this, Section 9D does not even require the recording

M/S Glyph International Limited Vs. Union of India

Court : Delhi

Subject : Service Tax

intend to make repetition of the law and procedure relating to various subjects incorporated in different sections of Central Excise Act, 1944 referred to in Section 83 of the Finance Act 1994, adoption of relevant applicable provisions of that Act … relation to a duty excise:- 9C, 9D, 11B, 11C, 12, 12A, 12B, 12C, 12D, 12E, 14, 14AA, 15, 33A, 35F, 35FF, to 350 (both inclusive), 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D, 38A and 40”.7. Section

Kaatyaani Exports Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2008)9STR328

other submissions in applicant's claim before us the present order passed in violation of Section 33A of the Central Excise Act 1944 is set aside and matter remanded back to the Commissioner with direction to grant another hearing and thereafter

Orient Paper Mills Limited Vs. Deputy Director of Inspection, Customs ...

Court : Delhi

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 8 and 10; Central Excise Act, 1944 - Sections 3, 3(1), 3(2) and 3(3) ; Income Tax Act - Sections 280ZD and 280ZE

Reported in : 21(1982)DLT99; 1982(10)ELT247(Del)

or was in the nature of a surcharge on excise duty livable under the Central Excises and Salt Act, 1944. 2. Whether the amount of the duty of excise payable by a manufacturer mentioned in Section 280ZD for … on J.K. Steel Ltd. v. Union of India and others, : 1978(2)ELT355(SC) ; N.B. Sanjana, Assistant Collector of Central Excise, Bombay and others v. The Elphinstone Spinning and Weaving Mills Co. Ltd., : 1973ECR6(SC) and Assistant Collector of … Section 280ZE of the Income-tax Act, 1961 means excise duty actually paid or excise duty livable under the Excise Act. 2. It is not necessary to set out the facts of the cases at any great length. Suffice … respects goods comprised in Items Nos. 4-II(1), 18, 18A(1), 18B, 20, 29A, 33A, sub-items (2) and (3) of Item No. 34 and radiograms comprised in

Associated Cement Companies Ltd. Vs. Director of Inspection, Customs a ...

Court : Delhi

Subject : Direct Taxation

Reported in : [1972]84ITR811(Delhi)

under the Central Excises and Salt Act, 1944 (hereinafter, for the sake of brevity, referred to as 'the Excise Act') was Rs. 23.60 per tonne. As per section 80 of the Finance Act of 1965, a special duty … 1970 which have been filed by the Associated Cement Companies Ltd. against the Director of Inspection, Customs & Central Excise, New Delhi. Arguments have been addressed in Petition No. 1207 of 1967 and it is stated that the … regards goods comprised in items Nos. 4II(1), 18, 18A(1), 18B, 20, 29A, 33A, sub-items (2) and (3) of item No. 34 and radiograms comprised in

The Associated Cement Co. Ltd Vs. Director of Inspection

Court : Delhi

Subject : Customs

Acts : Income tax Act, 1961 - Sections 280ZD(1); Finance Act, 1965 - Sections 80B

Reported in : ILR1971Delhi556; [1972]84ITR822(Delhi)

1965-66, with which we are concerned, the excise duty for cement levied under the Central Excises and Salt Act, 1944 (hereinafter, for the sake of brevity, referred to as 'the Excise Act') was Rs. 23.60 Paise per tonne. … goods specified therein shall be in addition to the duties of excise chargeable on such goods under the Central Excise Act or any other law for the time being in force and such special duties shall be levied for … made by the Central Government in exercise of the powers conferred by section 280-ZE read with section 280-ZD of the Income-tax Act, 1961 which had … respects goods comprised in Items Nos. 411(1), 18, 18A(1), 18B, 20, 29A, 33A, sub-items (2) and (3) of Item No. 34 and radiograms comprised in