Advanced Search Results

Union of India and ors. Vs. Supreme Steels and General Mills and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A and 3A(4); Finance Act, 1997; Central Excise Rules - Rule 96ZO and 96ZO(3)

Reported in : AIR2001SC2987; 94(2001)DLT229(SC); 2001(78)ECC225; 2000LC193(SC); 2001(133)ELT513(SC); JT2001(8)SC518; 2001(7)SCALE235; (2001)9SCC645

notified goods on the basis of capacity of production, as introduced by newly added Section 3A in the Central Excise Act, 1944, by means of Finance Act 26 of 1997. Vires of Rule 96ZO of the Central Excise Rules has

Kamkhaya Steel (P) Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : ExciseConstitution

Acts : Central Excise Act, 1944 - Sections 3A, 3A(1), 3A(2), 3A(4) and 37; Fiannce Act - Sections 81; Constitution of India - Articles 14, 19, 32, 226 and 265; Central Excise Rules, 1944 - Rule 96ZO, 96ZO(1) and 96ZO(3); Induction Furnace Annual Capacity Determination Rules, 1997

Reported in : 2002VIAD(Delhi)599; 98(2002)DLT190; 2002(64)DRJ64; 2002(83)ECC881; 2002(143)ELT38(Del)

petitions are more or less identical2. In this petition the petitioner has prayed that Section 3A of the Central Excise Act, 1944 empowering the Central Government to charge excise duty on the basis of capacity of production in respect of

Ssm Processing Mills Ltd. Vs. Union of India (Uoi)

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A; ;Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 - Rule 3

Reported in : 2003(161)ELT87(Mad)

scheme of compulsory compounded levy in respect of processed fabric manufactured by independent processors which was notified under Section 3A of the Central Excise Act, 1944, certain clarifications were issued.6. The petitioners have now challenged a portion of … the final products of the petitioners had been subjected to ad valorem levied under Section 4 of the Central Excise Act, 1944 (hereinafter called the Act).3. No tax shall be levied or collected except by an authority of law as

Paras Ship Breakers Ltd. Vs. Commissioner of Central Excise

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A, 3A(2) and 35G; ACD Rules

Reported in : 2007(122)ECC310; 2007(148)LC310(SC); 2007(217)ELT321(SC); JT2007(12)SC282

in this appeal is as to how the deemed annual production in terms of Section 3A of the Central Excise Act, 1944 which was brought into force with effect from 14.05.1987 should be determined. Appellant herein installed an induction furnace,

Commissioner of Central Excise Vs. S.P.B.L. Limited

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A; Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 - Rules 2, 3 and 5; Hot Air Stenter Independent Textile Processors Annual Capacity Determination (Amendment) Rules, 2000 - Rule 5

Reported in : 2003(85)ECC252; 2002(146)ELT254(SC); JT2002(8)SC244

the learned counsel for the parties, we would refer to the relevant part of Section 3A of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') as under:-'Section 3A. Power of central government to charge excise duty on

K.P. Steels Limited Vs. Commissioner of Customs and Central Excise, Hy ...

Court : Andhra Pradesh

Subject : Excise

Acts : Hot Re-rolling Mills Annual Capacity Determination Rules, 1997 - Rule 3(3); Central Tariff Act, 1985; Central Excise Act, 1944 - Sections 3A

Reported in : 1998(1)ALT746; 1998(99)ELT44(AP)

Tariff Act, 1985, for short 'Tariff Act', and the excise duty is payable under the provisions of the Central Excise Act, 1944, for short 'CE Act'. By Section, 3A of the Central Excise Act, the Central Government is empowered to

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

Commissioner of Central Excise Vs. M/S. Doaba Steel Rolling Mills

Court : Supreme Court of India

Subject : Excise

Acts : The Central Excise Act 1944 - Sections 35H, 3A, 3; The Annual Capacity Determination Rules 1997 - Rules 2, 3, 4, 5

judgements, in the main reference applications, filed by the Commissioner of Central Excise, under Section 35H of the Central Excise Act, 1944 (for short the Act ), the questions referred by the Customs, Excise and Gold (Control) Appellate Tribunal, as … the controversy, the facts emerging from C.A.No.3400 of 2003 are being adverted to. These are as follows :4. Section 3A of the Act, which has a chequered history of insertions and omissions in the Act, was inserted in

Channy Enterprises Vs. Commissioner of Central Excise, Chandigarh

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A and 35H(I); Induction Furnace Annual Capacity Determination Rules, 1977 - Rule 3; Central Excise Rules, 1944 - Rules 4 and 96(ZP)

Reported in : AIR2005SC2228; 2005(99)ECC723; 2005(182)ELT436(SC); JT2005(11)SC101; (2005)4SCC298

effect from 1st September 1997, the Government of India notified ingots and billets under Section 3-A of the Central Excise Act, 1944 for levy of excise duty on the basis of the annual capacity of production (ACP) of the factory. … and collection of duty was governed by Rule 96(ZP) of the Central Excise Rules, 1944 also issued under Section 3A of the Act. Circular dated 26th February 1998 had been issued by way of a clarification in answer

Ram Shree Steels (P) Ltd. Vs. Commissioner of Central Excise

Court : Allahabad

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A, 3A(3), 4, 12, 35 and 230; Customs Act, 1962 - Sections 121; Central Excise Rules, 1944 - Rules 96ZO(2) and 230; Constitution of India - Article 226; Induction Furnace Annual Capacity Determination Rules, 1997

Reported in : 2000(118)ELT580(All)

a counter affidavit and also supplementary affidavit. It is claimed that in terms of Section 3A of the Central Excise Act, 1944, excise duty is fixed with respect to the installed capacity of furnaces in the factory and is not