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Balar Fabrics Pvt. Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35C(1); Customs Act, 1962 - Sections 129B(1); Income Tax Act, 1922 - Sections 33(4) and 66

Reported in : 2003(85)ECC142; 2002(142)ELT309(Raj); 2002(2)WLC475; 2002(1)WLN718

manufacturer and processor engaged in manufacture of textile fabrics falling under different headings of the Schedule to the Central Excise Tariff Act, 1985. It clears duty for the goods in accordance with the provisions of the Act and … on merit in view of the expression 'thereon' used in Section 35C(1) of the Central Excises & Salt Act, 1944. 2. The necessary facts giving rise to the instant writ petition are that petitioner-Company is a manufacturer and

The Commissioner of Central Excise and Customs Vs. Chandubhau Shiroya

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AC, 35C, 35C(4), 35G and 35L; Constitution of India - Article 141; Central Excise Rules, 2002 - Rules 25, 26 and 209A

Reported in : 2008(134)ECC294; 2008(160)LC294(Gujarat); 2009(234)ELT24(Guj)

is made without assigning any reason, whatsoever.8. An order made by the Tribunal under Section 35C of the Central Excise Act, 1944 ('the Act') is required to be made after giving an opportunity to the parties, of being heard. The

Raymon Glues and Chemicals and anr. Vs. Union of India and ors.

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35C(4), 35L and 37B

Reported in : 1999(66)ECC538; 2000(117)ELT29(Guj); (1999)3GLR2347

Excise & Gold (Control) Appellate Tribunal whose decisions are final by virtue of Section 35C (4) of the Central Excise Act, 1944 (hereinafter referred to as 'the Act'). The grievance voiced by the petitioner is that despite the decision of

Collector of Central Excise and 2 ors. Vs. Asoka Rubber Products

Court : Kerala

Subject : Excise

Reported in : 1991(33)LC547(Kerala)

cases. The judgment in O.P. No. 1573 of 1989 is reported as Asoka Rubber Products v. Collector of Central Excise 1989 (2) K.L.T. 369 : 1989 (25) ECR 356 Kerala. Aggrieved by the aforesaid judgments, the revenue has … appeal of duty demanded and penalty levied, are similar to the provisions contained in Central Excises and Salt Act, 1944. Section 129A of the Customs Act, 1962 corresponds to Section 35B of the Central Excises and Salt Act, 1944. … would contend, supporting the judgment of the learned Single Judge, that the appeals filed by the assessees, under Section 35C of the Act, can be disposed of only on the merits, and cannot be dismissed for default whatsoever.5.

Virendra Lime Company Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : ConstitutionExcise

Acts : Central Excise Act, 1944 - Sections 23(1), 23(3), 24, 35, 35A, 35B, 35C and 35G; ;Orissa Sales Tax Act; Constitution of India - Article 226

Reported in : 1984(3)ECC351; 1985(22)ELT690(Raj)

view that the Assistant Collector while deciding the matter as a statutory authority under the provisions of the Central Excise Act is not bound by administrative instructions or trade notice and is free to decide the matter in a … items were covered under Tariff Item No. 23 of the First Schedule to the Central Excises and Salt Act, 1944. In the above letter, it was mentioned requesting the petitioners to file the classification list within two days … an order of the Collector (Appeals) under Section 35A can file an appeal to the Appellate Tribunal. Under Section 35C the Appellate Tribunal has full power to confirm, modify or annul the decision or order appealed against or

Promising Exports Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11, 11D, 35B, 35B(1), 35C, 35C(2A), 35E, 35D, 35F, 35G and 35L; ;Customs Act, 1962 - Sections 124, 129, 129(1), 129A, 129B, 129B(2A), 129E, 130 and 142; ;Finance Act, 1980; ;Central Boards of Revenue Act, 1963; ;Central Excise Rules, 1944 - Rule 57CC; ;Cenvat Credit Rules, 2001 - Rule 6; ;Cenvat Credit Rules, 2002; ;Cenvat Credit Rules, 2004; ;Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - Rule 28A, 28A(1) to (5) and 28A(6); ;Central Excise Rules, 1944 - Rules 5, 18, 19, 20, 28A, 41 and 173Q; ;Constitution of India - Article 14

Reported in : 2009(168)LC253(Calcutta),2009(243)ELT3(Cal)

dismissing the appeals for non-compliance of the orders passed by it directing predeposit under Section 35F of the Central Excise Act, 1944 ('Central Excise Act' for short) or under 129E of the Customs Act, 1962 (in short the 'Customs Act').2. … reject the appeal.11. It is significant that on 11th May, 2002 the legislature had inserted Sub-section (2A) to Section 35C. However, Section 35F except with the substitution of the words 'Commissioner (Appeals)', has remained unamended. Now what is

Commissioner of Central Excise and Service Tax Large Taxpayer Unit, Ch ...

Court : Chennai

Subject : Land Acquisition

order. Therefore, an application for rectification of mistake, in terms of sub-section (2) of section 35C of the Central Excise Act, 1944, was filed in E/ROM/62/2010. However, the said application came to be disposed of, vide Misc Order No.371/2011, dated

Kushal Fertilisers (P) Ltd. Vs. the Commissioner of Customs and Centra ...

Court : Supreme Court of India

Subject : CompanyExcise

Acts : Companies Act, 1956; Central Excise Act, 1944 - Sections 11A, 11A(1), 35C, 35G, 35G(1) and 35G(3); Finance Act, 1996 - Sections 70; Finance Act, 2003 - Sections 144; Customs Act, 1944 - Sections 11A; Central Excise Rules, 1944 - Rules 174 and 209A

Reported in : 2009(167)LC1(SC); 2009(238)ELT21(SC); 2009(7)SCALE476; (2009)13SCC515:2009AIRSCW4416

about 28th March, 1994, proposing demand of Central Excise Duty of Rs. 57,80,363/- under Section 11A of the Central Excise Act, 1944 (for short `the Act') and also asking the appellant to show cause as to why penalty shall not … may, within sixty days of the date upon which he is served with notice of an order under Section 35C passed before the 1st day of July, 1999 (not being an order relating, among other things, to the

Aurelec Trust Vs. Additional Collr. of C. Ex.

Court : Chennai

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 11A and 35C(2)

Reported in : 2001(76)ECC465; 2001(129)ELT35(Mad)

respondent in C. No. V/66/15/86-CX Adj./Order No. 1/86, dated 27-6-1986 invoking the proviso to Section 11A of the Central Excises and Salt Act, 1944.2. The only reason which weighed with the second respondent Tribunal in dismissing the … in C. No. V/66/15/86-CX Adj./Order No. 1/86, dated 27-6-1986 invoking the proviso to Section 11A of the Central Excises and Salt Act, 1944.2. The only reason which weighed with the second respondent Tribunal in dismissing the R.O.M. … to re-dispose the application dated 17-9-1991 presented by the petitioners under Section 35C(2) and to cancel the demand raised by the first respondent in C.

Suzlon Infrastructure Ltd. Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Service Tax/VAT

Acts : Finance Act, 1994 - Sections 86; Central Excise Act, 1944 - Sections 35C, 35(2) and 35D(1); Customs Act, 1962 - Sections 129B(2) and 129C

Reported in : 2009(111)BomLR3135; (2009)225CTR(Bom)177; 2009(243)ELT497(Bom); [2009]18STJ175; 2009[15]STR529; [2009]22STT176

had filed an application under Section 86 of the Finance Act, 1994 read with Section 35C of the Central Excise Act, 1944 and under inherent jurisdiction of CESTAT for passing supplementary order and for formulating revised questions, if needed. The