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international Tractor Co. of India Ltd. Vs. Union of India and ors.

Court : Mumbai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Central Excise Act, 1944 - Sections 3 and 4

Reported in : 1977(1)ELT133(Bom)

- Rules 8 (1), 9 and 49 of Central Excise Rules, 1944 and Sections 3 and 4 of Central Excise Act, 1944 - whether while assessing value of tractors manufactured by petitioner for determining excise duty payable value of accessories … their value should not be taken into consideration while levying excise duty, (3) that under the provisions of section 4 of the said Act assessable value of any excisable article is the price for which the article … equipment, other than the chassis shall not be taken into account.' Item 34A Excisable Parts and Accessories of Motor Vehicles, not otherwise specified. Explanation -

Kirloskar Oil Engines Ltd. Vs. Union of India Overruled

Court : Mumbai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 8(1), 10 and 173B; Central Excise Act, 1944 - Sections 11A

Reported in : 1991(51)ELT334(Bom)

of duty - Rules 8 (1), 10 and 173B of Central Excise Rules, 1944 and Section 11A of Central Excise Act, 1944 - petitioner manufacturer of bimetal bearings of different types - products liable to payment of excise duty under … of products by the Company became liable to payment of excise duty after insertion of Tariff Item No. 34A in Schedule 1 to Central Excises and Salt Act (hereafter referred to as the 'Act') by Finance Act,

Mahindra and Mahindra Limited Vs. Union of India and Another

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4

Reported in : 1984(16)ELT76(Bom); [1982]138ITR670a(Bom)

today. The respondents shall pay the costs of the petitioners. Excise - refund claim - Section 4 of Central Excise Act, 1944 and Tariff Item no.34A (3) of Central Tariff Act - petitioner challenging Order rejecting claim for refund -

Commissioner of Central Excise Vs. Ashok Fashion Ltd.

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944; Central Excise Rules; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3, 3(1) and 3(3); Constitution of India - Article 265

Reported in : 2002(83)ECC410; 2002(141)ELT606(Guj)

those relating to refunds and exemptions from duty'. The Delhi High Court held that Chapter II of the Central Excise Act, 1944 entitled 'Levy and Collection' contained provisions for penalties, but the heading of that Chapter itself was not a … person is liable to a penalty, such confiscation or penalty may be adjudged by the authorities mentioned therein Section 34A lays down that, no confiscation made or penalty imposed under the provisions of the Act or of any

Paxma Axle and Springs P. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1990)LC337Tri(Delhi)

to manufacture - Section 2(f) of the Central Excises Act and Item 34A of the Central Excise Tariff.Carew & Co. Ltd. Distt. Shahjahanpur, U.P. v. … Ltd. v. Collector of Central Excise, Calcutta - on the aspect of limitation under Section 11A of the Central Excise Act - Demand - Limitation - Extended period of five years not available when there is no suppression of … give a particular information - Six months limitation applicable - Section 11A of the Central Excises and Salt Act, 1944.Electrical Manufacturing Co. Ltd. v. Collector of Central Excise, Calcutta - on the aspect of limitation under Section 11A

Bi-metal Bearings Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Excise

Reported in : (1989)(22)LC417Tri(Chennai)

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

Balaji Paper Boards (P) Ltd. and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1998)(62)ECC631

of the Statute i.e. Motor Vehicles Act, 1939 under consideration therein, and not to the scheme of the Central Excise Act, 1944 and the Central Excise Rules, 1944, made thereunder. The Supreme Court in S. Kannan's case had held that … and fittings and embellishments of suit-cases and trunks falling under T.I. No. 34A and Item No. 68 of the erstwhile Central Excise Tariff. Prior to … 1. Prior to its amendment on 27.12.1985, Section 11A of the then Central Excises and Salt Act, 1944 {now called Central Excises Act, 1944, and hereinafter

Vst Tillers and Tractors Ltd. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

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

Sahney Steel and Press Works Ltd., Bombay Vs. Union of India and Other ...

Court : Mumbai

Subject : Excise

Acts : Central Excises Act, 1944

Reported in : (1987)89BOMLR309; 1989(22)ECC204; 1988(36)ELT94(Bom); 1987MhLJ765

it stayed for a period of four weeks from today. Central Excise and Salt Act (Act I of 1944), Section 3; First Schedule, item 34A, item 30(4), item 68 - Goods styled 'starter armatures' whether fall under item … 1. This petition relates to the classification of the goods, namely 'starter armatures' under the Central Excise and Salt Act, 1944 (hereinafter referred to as 'the Act'). The question is whether the goods are to

Friends Enterprises Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1984)(16)ELT360TriDel

1. The Revision Application dated 2-7-1982 against order-in-appeal No.293/BR/81, dated 16-10-1981 passed by the Appellate Collector of Central Excise, Calcutta has been transferred by the Government of India to the Tribunal for disposal in terms of the … the Tribunal for disposal in terms of the provisions of Section 35P(2) of the Central Excises and Salt Act, 1944.2. The appellants are a small scale manufacturer of Motor Vehicle Parts which were not initially specified under … 15-3-79, so the manufacture of parts which were dutiable under Tariff Item 34A till 5-9-79 at the rate of 8% A.V.under Notification No. 76/79, dated