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Escorts Jcb Limited Vs. Commissioner of Central Excise, Delhi-ii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 9(2); Central Excise Act, 1944 - Sections 2, 4, 4(4), 11, 11A and 11AC; Sale of Goods Act, 1930 - Sections 23 and 39

Reported in : AIR2002SC3708; 2002(84)ECC225; 2002LC545(SC); 2002(146)ELT31(SC); JT2002(8)SC298; 2002(7)SCALE475; (2003)1SCC281; [2002]SUPP3SCR261

elements, and by not including above noted elements in the normal price as per Section 4 of the Central Excise Act 1944 and by miss-declaring the place of removal as factory gate instead of buyer's place where the goods were … The machinery, handed over to the carrier/transporter is as good as delivery to the buyer in terms of Section 39 of the Sale of Goods Act apart from terms and conditions of sale. Section 39 of the Sale

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 … & Gold (Control) Appellate Tribunal, Mumbai has referred the following question of law to this High Court under Section 35G(1) of the Central Excises & Salt Act, 1944 :'Whether in absence of any specific penal provisions in … as well, is of no avail to the revenue .....'. In paragraph 39 of the judgment, the Delhi High Court held as under :'We have

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 … are, excisable goods failling under Chapters 22, 28, 29, 34, 38 and 39 of the Central Excise Tariff Act, 1985 and are also availing modvat

The Commissioner of Central Excise Vs. Shruti Colorants Ltd.

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AC, 35, 35(1), 35C, 35E(3), 35H, 35G and 35G(9); Central Excise Tariff Act, 1985; Income Tax Act, 1962 - Sections 130; National Tax Tribunal Act, 2005 - Sections 15, 23, 23(1) and 24; Limitation Act, 1963 - Sections 3, 4, 5, 12, 14, 14(2) and 29(2); ;Arbitration Act, 1940 - Sections 39; Arbitration and Conciliation Act, 1996 - Sections 34, 34(3) and 43; Rajasthan Premises (Control of Rent and Eviction) Act, 1976; Land Acquisition Act, 1894 - Sections 18(1), 18(2), 18(3) and 28A; Sales Tax Act - Sections 10; Central Excise Rules - Rule 57A, 57D(2) and 57F(4)

Reported in : (2008)110BOMLR3251; 2008(133)ECC197; 2008(159)LC197(Bombay); 2009(233)ELT171(Bom); 2009[13]STR358

of the above seven Appeals preferred by the Commissioner of Central Excise, Pune under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as 'the Act'). All these Appeals are barred by time. The Appellant in all the … the Court to condone the delay in face of specific provisions of the Act. Dealing with appeal under Section 39 of the Arbitration Act, 1940 with regard to the provisions of limitation, the Supreme Court in the case

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

of Central Excise (Appeals), Guwahati directing the petitioners to deposit the said amount under Section 35F of the Central Excise Act, 1944 as pre-condition for hearing the appeal filed by the petitioners against the said order dated 6.6.2003. The basic … similar circumstances as reported in (2001) 124 STC 285 (State of Haryana v. Maruti Udyog Ltd.). Referring to Section 39 of Haryana General Sales Tax Act, 1973 under which also as in the instant case the assessee is

Jai Fibres Ltd. Vs. Commissioner of Central Excise, Mumbai-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act; Central Excise Tariff Act, 1985; Central Excises Act, 1944 - Sections 11A, 35E(4), 37B and 373; Central Excises Rule - Rules 10 and 173B; Seventh Schedule of the Constitution of India

Reported in : 2007(123)ECC185; 2007(149)LC185(SC); 2007(218)ELT484(SC); (2008)1SCC434; 2008AIRSCW471

direction of prospective application - Impugned judgment thus not sustainable and accordingly set aside - Appeal allowed - CENTRAL EXCISE ACT, 1944. Section 37-B & Central Excise Tariff Act (5 of 1986), Chapter 39, Heading 39.23, Sub-heading 3923.90: [S.B. Sinha &

i.T.C. Ltd. Vs. Commissioner of Central Excise, New Delhi and anr.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise and Salt Act, 1944 - Sections 3, 4, 4(1) and 39; Central Excise Rules, 1944 - Rules 8, 8(1), 8(2), 8(3), 9(1), 52, 52A, 209 and 210; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); Standards of Weights and Measures Act, 1976 - Sections 67 and 83; Standard Weights and Measures (Packaged Commodity) Rules, 1977 - Rules 2, 23(2), 23(6) and 39; Andhra Pradesh General Sales Tax Act, 1947 - Sections 9; Income Tax Act, 1961 - Sections 10 and 115J; Income Tax Act, 1922 - Sections 18A(6), 18A(8) and 24(2); Central Excise Law; Central Sales Tax Act, 1956 - Sections 8(1); Uttar Pradesh Sales Tax Act, 1948; Customs Act, 1902; Foreign Exchange Regulation Act, 1947 - Sections 12(1); Customs Act, 1962; Karnataka Motor Vehicles Taxation Act; Mo

Reported in : 2004(96)ECC97; 2004(171)ELT433(SC); JT2004(7)SC409; 2004(7)SCALE540; (2004)7SCC591

Prior to 1983 excise duty was leviable on cigarettes under Section 4 of the Central Excise and Salt Act, 1944 (referred to as 'the Act') at rates specified under Tariff Item 4 of the First Schedule to the … did not refer to the SWM Act or to the Packaged Commodity Rules, unlike Section 4 of the Central Excise Act which makes reference to controlled prices under different enactments.42. The submission is unacceptable. As we have already said … the SWM Act have been given overriding effect by the non-obstante provisions of Section 3 of the Act. Section 39 of the Act provides for a declaration to be made on the package by every manufacturer specifying, inter-alia,

Commr.of Cen.exc.ahmedabad Vs. M/s Urmin Products P.ltd. .

Court : Supreme Court of India

Subject : Service Tax

Central Board of Indirect Taxes and Customs 3. “CETA” Central Excise Tariff Act, 1985 7 4. “CE ACT’ Central Excise Act, 1944 5. “CET SH” Central Excise Tariff Sub-Heading 6. “CESTAT” Customs, Excise and Service Tax Appellate Tribunal 7. “CTPM” … of the Central Excise Tariff in 2004-05 (6 Digit Code).2. Notification No.13/2002 - CE (NT) dated 01.03.2002 under Section 4A prescribing abatement from MRP for arriving at assessable value.3. Notification 10/2003 - CE (NT) dated 01.03.2003 under … of 2006 dated 01.03.2006 under which ‘zarda/jarda scented tobacco’ was excluded or 39 in other words not included in the said notification, the assessee changed

M/S Markwell Paper Plast Pvt. Ltd and Others Vs. Ccandce, Noida

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

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

Provash Kumar Dey Vs. Inspector of Central Excise and ors.

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Section 36; ;Constitution of India - Article 226; ;Central Excise Rules, 1944 - Rules 32(1), 32(2), 39 and 40

Reported in : 1988(15)ECC310,1987(31)ELT13(Cal)

petitioner alleging that the petitioner had contravened the provisions of Rules 32(1), 39 and 40 of the Central Excise Rules, 1944 inasmuch as the prescribed … of Biri tobacco at village Bagula Bazar in the District of Nadia and he carries on business under Central Excise Licence No. 322 of 1963.2. The tobacco that the petitioner deals with is known as duty-paid Biri tobacco … the Appellate authority the petitioner filed a revision application under Section 36 of the Central Excises and Salt Act, 1944 but the said revision application was also rejected by an order dated November 30, 1979.17. The petitioner thereafter