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Jayanti Food Processing (P) Ltd. Vs. Commissioner of Central Excise, R ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2A, 2(17), 3(2), 4, 4A, 4A(1), 4A(2) and 6; Standards of Weights and Measures Act, 1976 - Sections 2, 83 and 83(2); Standards of Weights and Measures (Packaged Commodities) Rules, 1977 - Rules 1(3), 2, 2A, 3, 6, 6(1), 15, 16, 17, 23(1), 23(2), 29 and 34; Finance Act, 1997 - Sections 4A and 82; Central Excise Tariff Act, 1985

Reported in : 2007(121)ECC1; JT2007(10)SC327; (2007)8SCC34; [2007]10STT375; 2007(2)LC1002(SC)

of Electric Filament Lamps.2. All these appeals pertain to the interpretation of Section 4 and 4A of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') and the provisions of Standards of Weights & Measures Act, 1976 (hereinafter … of Section 4A of the Act, it would be clear that where there is a general exemption like Section 34 under the SWM (PC) Rules such goods and/or packages of such goods shall not be covered by Section

The Commissioner of Central ] Excise and Custom, Daman, Vs. M/S. Gujch ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Chapters 22, 28, 29, 34, 38 and 39; Central Excise Rules, 1944 - Rules 57A, 53, 223B, 9(2); Central Excise & Salt Act, 1944 - Sections 11A, 34,6

The Hon'ble Tribunal had failed to take into account the provisions of Rules 173 Q (1) of the Central Excise Rule, 1944?" 2 The facts necessary to be cited for adjudication of the said substantial questions of law … Rule 9(2) of Central Excise Rules, 1944 read with proviso to Section 11A of Central Excise & Salt Act, 1944"3 The said show cause notice was adjudicated upon by the Order in Original dated 6/6/1996. The Adjudicating Authority … since the same were not physically available for confiscation, the Adjudicating Authority imposed redemption fine of Rs.1,11,000/ under Section 34 of the said Act and directed appropriation of the same from the bank guarantee. The Adjudicating Authority confirmed

Ketan V Parekh Vs. Special Director,dir.of Enforcement

Court : Supreme Court of India

Subject : FEMA

Acts : Foreign Exchange Management Act, 1999 - Section 35, 3(d) and 6(3)(e); Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000 - Section 19 (1); Income Tax Act - Section 281B ; Limitation Act 1963 - Section 14, 35, 29(2), 5; Special Court (Trial of Offences relating to Transactions in Securities) Act, 1992 - Section 3(2); Indian Contract Act,1872 - Section 25; Arbitration and Conciliation Act, 1996 - Section 34(3; Central Excise Act, 1944, - Section 35 F, 19(1); Customs Act, 1962, - Section 129 E, 19

Reported in : 2012(1)KLT15(SN); 2012(1)LW705; 2012(3)MLJ141; AIR2012SCW822; 2012(3)SCJ314

of the Limitation Act. 14. In Singh Enterprises v. CCE (supra), the Court interpreted Section 35 of the Central Excise Act, 1944 which is pari materia to Section 35 of the Act and observed: The Commissioner of Central Excise (Appeals) … Section 5 of the Limitation Act can be invoked for condonation of delay in filing an application under Section 34 of the Arbitration and Conciliation Act, 1996. The two-Judge Bench referred to earlier decisions in Vidyacharan Shukla v.

Commissioner of Central Excise, Vapi Vs. Kraftech Products Inc.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 4A, 11A, 11A(1), 11AA, 11AB, 34 and 83; Standards of Weights and Measures (Packaged Commodity) Act, 1976; Standards of Weights and Measures (Packaged Commodity) Rules, 1977 - Rules 2, 6, 6(1), 12, 12(2), 17, 17(1), 25 and 34; Central Excise Rules, 1944 - Rule 173Q; Central Excise (No.2) Rules, 2001 - Rule 25

Reported in : AIR2008SC2238; 2008(127)ECC21; 2008(153)LC21(SC); 2008(224)ELT504(SC); JT2008(4)SC335; 2008(4)SCALE528; 2008AIRSCW3218; JT2008(4)SC335.

exciseable goods for purposes of charging the duty of excise is laid down in Section 4 of the Central Excise Act, 1944 in the following terms:4. Valuation of excisable goods for purposes of charging of duty of excise:(1) Where under … that clarification issued by the respondent No. 1 has the effect of whittling down the exemption granted under Section 34 is not at all acceptable.22. We have noticed hereinbefore that each package offered to sell to the customer

Pgo Processors Pvt. Ltd. Vs. Additional Commissioner

Court : Rajasthan

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 2F, 3, 3A, 3A(1), 3A(2), 3A(3) and 3A(4); Rajasthan Sales Tax Act; Central Sales Tax Act; Central Excise Tariff Act, 1985; Finance Act, 1997; Customs Tariff Act, 1975 - Sections 3; Companies Act, 1956 - Sections 34; Indian Penal Code (IPC) - Sections 109, 116 and 161; Central Excise Rules - Rules 57(G), 57(T), 174, 174(1), 174(11) and 209A; Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 - Rule 2

Reported in : 2000(116)ELT32(Raj); 2000(1)WLC29; 1999(1)WLN377

under : -'Notification No. 36/98:In exercise of the powers conferred by Sub-section (3) of Section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Govt. hereby specifies that the rate of excise duty on processed textile fabrics … company duly registered under the Companies Act, 1956, is a distinct and separate Juristic person by virtue of Section 34 of the Companies Act, 1956. It has a legal personality of its own distinct and separate from its

Varnica Herbs, Rep. by Power of Attorney V. Viswanathan Vs. Central Bo ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4(1), 4A, 37B and 38B; Standards of Weights and Measures Act, 1976 - Sections 82 and 83; Standards of Weights and Measurements (Packaged Commodities) Rules, 1977 - Rules 2, 6, 17, 34 and 34(1); Constitution of India - Articles 14, 19(1) and 265; Central Excise Tariff Act, 1985; Finance Act, 1997 - Sections 82

Reported in : 2004(91)ECC493; 2003LC387(Madras); 2004(163)ELT160(Mad)

in Articles 14, 19(1)(g) and 265 of the Constitution of India and contrary to Section 38B of the Central Excise Act, 1944, Section 83(r) of Standards of Weights and Measures Act, 1976, Rules 17 and 34(1)(b) of the Standards of Weights

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) … those provisions or the nature of the subject-matter and scheme of the special law exclude their operation.(emphasis supplied)13. Section 34(3) of the Arbitration and Conciliation Act, 1996, which is substantially similar to Section 125 of the Electricity Act

Mahendra Petrochemicals Ltd. Vs. Union of India (UOi) thro' Secretary

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(34), 127A, 127B, 127B(1) and 127B(1)(B); Foreign Trade (Development and Regulation) Act, 1992 - Sections 5 and 7 to 9; Customs Act, 1961; Central Excise Act, 1944 - Sections 31 and 32, 32E(1)

Reported in : 2004(93)ECC526; 2004(165)ELT499(Guj); (2004)2GLR1306

... ...(f) 'Settlement Commission' means the Customs and Central Excise Settlement Commission constituted under section 32 of the Central Excise Act, 1944 (1 of 1944). Section 127-B in so far as is relevant for the purposes of the present controversy

The Commissioner of Customs Vs. M/S. Motorola India Limited

Court : Karnataka

Subject : Customs

- COLLECTOR OF CENTRAL EXCISE, PATNA REPORTED IN 1997 (94) E.L.T.456 (S.C.) dealing with Section 35L(b) of the Central Excise Act, 1944 has held as under:- “A perusal of the said clause shows that an appeal lies to this Court … being one of those process comes within the ambit of the phraseology employed.” It will be observed that section 34 of the Income-tax Act contemplates four different cases in which the power to assess escaped income has been

Jaybharat Fabric Mills Ltd. and Ors. Vs. Union of India (UOi) thro' Se ...

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 34; Central Excise Rules, 1944 - Rule 173A; Additional Duties of Excise Goods of Special Importance Act, 1957 - Sections 3(1)

Reported in : 2003(90)ECC361; (2003)2GLR999

appropriated under the provisions of Rule 173Q(b) of Central Excise Rules, 1944 read with Section 34 of the Central Excise Act, 1944 (hereinafter referred to as 'the Act'). The said order dated 28-6-2002 has been challenged by the petitioners in