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Commissioner of Customs, Calcutta Etc. Etc. Vs. Indian Oil Corporation ...

Court : Supreme Court of India

Subject : ExciseCustoms

Acts : Customs Act, 1962 - Sections 5(8), 14, 14(1A), 40, 42, 42(2) and 46; Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 5 to 8 and 9(2); Customs Act, 1961 - Sections 151A; Income Tax Act, 1961 - Sections 119; Central Excise Act, 1944 - Sections 37A and 37B; Income Tax Act, 1922 - Sections 2, 6A and 12(1B); Finance Act, 1955; Andhra Pradesh General Sales Tax Act

Reported in : (2004)187CTR(SC)297; 2004(92)ECC161; 2004(165)ELT257(SC); [2004]267ITR272(SC); 2004(2)SCALE569; (2004)3SCC488; [2006]144STC146(SC)

the view of the Constitution Bench regarding the binding nature of circulars issued under Section 37B of the Central Excise Act, 1944 was reiterated after it was drawn to the attention of the Court by the Revenue that there were … and confusion. In order to avoid this situation, Section 151A has been enacted on the same lines as Section 37A of the Central Excise Act. The apparent need to issue such circulars is felt when there is no

Victory Glass and Industries Ltd. Vs. Collector of C. Ex.

Court : Karnataka

Subject : Excise

Acts : Customs Act, 1962 - Sections 2, 2(34) and 105; Central Excise Rules, 1944 - Rule 2 and 4; Central Excise Act, 1944 - Sections 2, 4, 12, 18 and 37A; Central Excise Tariff Act, 1985; Code of Criminal Procedure (CrPC) , 1973 - Sections 165

Reported in : 1990(25)ECC72; 1990(47)ELT540(Kar); ILR1989KAR3302; 1989(2)KarLJ484

Matched in: Advocate S.G. Sundaraswamy and ;S.S. Nagananda, Advs. Padmarajaiah, Central Govt. Standing Counsel and ;H. B. Datar, Adv.

All India Tax Payers Welfare Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 66, 68, 68(1), 70, 71A and 83; Central Excise Act, 1944 - Sections 1B, 9C, 9D, 11, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F, 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40; Finance Act, 2003 - Sections 66, 669(1) and 68; Finance Act, 2004 - Sections 83; Central Excises Act, 1944 - Sections 9C, 9D, 11, 11B, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F to 35O, 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D and 40; Service Tax Rules, 1997 - Rules 2, 12 and 17

Reported in : (2006)205CTR(Mad)360; 2006[4]STR14

is to collect service tax from the users of service as contemplated Under Sections 12A and 12B of Central Excise Act, 1944. The second respondent rightly mentioned in all bills the details including service tax which is payable by the … 12C, 12D, 12E,, 14, 15, 35F, to 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40 of the Central Excise Act; that Section … that every person providing taxable service to any person shall pay service tax at the rates specified in Section 68(1) of the Finance Act in such manner and within such period as may be prescribed under the

The Asst. Commissioner of Central Excises (then Asst. Collector of Cen ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 9(1) and 37A; Central Excise Rules - Rules 52A, 173G, 174, 207 and 226; Code of Criminal Procedure (CrPC) - Sections 4, 4(2) and 190; Indian Penal Code (IPC) - Sections 120B, 468 and 471; Customs, Gold (Control) and Central Excises (Amendment) Act, 1973 - Sections 9C

Reported in : 2004(4)CTC19; 2004(172)ELT154(Mad)

(i) Excise - maintainability of complaint - Section 2, 9 (1), and 37A of Central Excise Act, 1944, Rules 52A, 173G, 174, 207 and 226 … R. Banumathi, J. 1. Aggrieved over the acquittal of the Accused for various offences under the Central Excise Act, 1944, (relating to different periods), the Department - Central Excise has preferred these appeals.2.Points arising for determination in all … Excise gate passes. A-1 firm is thus alleged to have violated the provisions of Central Excise Act under sections 9(1)(bb)(ii) of Central Excise and Salt Act r/w sec. 9(1) and 173-F of Central Excise Rules, Section 9(1)(bb)(ii)

i.T.C. Ltd. Vs. Union of India (Uoi)

Court : Kolkata

Subject : Excise

Acts : Standard of Weights and Measures Act, 1976; ;Sea Customs Act, 1878 - Sections 19, 23A and 167(8); ;Imports and Exports Control Act, 1947 - Section 3; ;Foreign Exchange Regulation Act - Sections 12(1) and 23A; ;Central Excise Act, 1944 - Sections 2, 3, 3(2), 3(3), 4, 11A, 11(1), 11(2), 11A(1), 11A(2), 22, 35A, 35EE, 37, 37A and 37(1); ;General Clauses Act, 1897 - Section 14; ;Income Tax Act; ;Wealth Tax Act; ;Additional Duties of Excise (Goods of Special Importance) Act, 1957; ;Drug Control Act; ;Central Excise Tariff Act, 1985; ;Standard of Weights and Measures (Packaged Commodities) Rules, 1977; ;Central Excise Rules, 1944 - Rules 2, 4, 5, 8, 8(1), 9(1), 9(2), 9(3), 9(4), 9(5), 23, 23(2), 23(3), 52, 52A(5), 209, 209A, 209(2), 210 and 221; ;Constitution of India - Articles 14, 19, 226, 265

Reported in : 1991(53)ELT234(Cal)

The first contention is that the show cause notice under Section 11-A of the Central Excises and Salt Act, 1944, has been issued by Sri Narendra Kumar Bajpai, the Director, Directorate of Anti-Evasion (Central Excise), Block No. 8. … been invested with all the powers of a Collector. A Central Excise Officer under Section 2(b) of the Central Excise Act means any Officer of the Central Excise Department or any person invested by the Central Board of Excise … Act. Section 37(1) empowers the Central Government to make rules to carry into effect the purposes of the Act.Section 37A is as under:-'Section 37A. Delegation of powers. - The Central Government may, by notification in the Official Gazette,

Duncan Agro Industries Ltd. Vs. Union of India

Court : Delhi

Subject : Excise

Acts : Customs Act, 1962 - Sections 2 and 6; Central Excise Rules, 1944 - Rules 4, 5, 6, 9(1), 9(2), 10, 52A(1), 52A(4), 53, 210 and 226; Central Excise Act, 1944 - Sections 2, 4, 11A, 11A(1), 11A(2), 12A, 19, 21, 25, 26, 35P, 37, 37(2), 37A, 38(2) and 39; Constitution of India - Article 20(3)

Reported in : 1988(18)ECC358; 1988(19)LC131(Delhi); 1989(39)ELT211(Del)

of a Collector of Central Excise for the purposes of Section 11-A of the Central Excises and Salt Act, 1944 and the assign to him any pending cases for investigation and adjudication. 2. The National Tobacco Co. of … and Customs could invest in the Director (Audit) in the Directorate General of Inspection and Audit (Customs & Central Excise), New Delhi, the powers of a Collector of Central Excise for the purposes of Section 11-A of the … that a judicial power cannot ordinarily be delegated unless the law expressly or by clear implication permits it. Section 37A of the Act empowers the Central Government to direct by a notification, inter alia, that any power exercisable … Duncan's and NTC and their directors are answerable as far as the contraventions of the provisions of the Excise Act are concerned. We are not concerned in this case with the case of the Directors whose case will

Arun Hosiery Mills Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Excise

Acts : Constitution of India - Article 226; Central Excise Act, 1944; Central Excise Rules, 1944 - Rules 9(2) and 10A

Reported in : 2003IVAD(Delhi)60; 104(2003)DLT503; 2003(69)DRJ540; 2003(159)ELT69(Del)

Gate Pass and were entering the particulars thereof in the RG-I Register which was being maintained under the Central Excise Rules. The Range Authorities were duly informed of the receipt of excise/countervailing customs duty paid components in the … clearing record players, etc. dropped--Petitioner also entitled to same benefit--Impugned demand notices against petitioner quashed--Central Excises and Salt Act, 1944, Section 11C, Schedule I, Tariff Item 37A.;Vide Order No. 565 of 1978 dated 7th June. 1978, the Government of

Nagreeka Exports Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : MRTP

Reported in : (2003)(159)ELT891Tri(Mum.)bai

It also notes that the powers of adjudication without limit under Clause (a) of Section 33 of the Central Excise Act, 1944 has been delegated to Dy. Commissioner by CBR Notification No. 12-C.Ex., dt.17-5-1947 and that Section 11A empowers any … 1944 and delegations made thereunder in 1947. There does not appear to be any dispute in this regard. Section 37A of the Act provides that the Central Government, by notification in the Official Gazette and subject to specified

M/S Glyph International Limited Vs. Union of India

Court : Delhi

Subject : Service Tax

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 35EE of Central Excise Act, 1944 has been made applicable to … 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

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 … and (3) of Item No. 34 and radiograms comprised in Item No. 37A of that Schedule, a special duty of excise equal to 33.1/3 per … 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