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Assistant Collector of Central Excise, Guntur Vs. Ramdev Tobacco Compa ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 40(1) and 40(2); Central Excise Rules, 1944 - Rules 32(1) and 151; Central Excise (Amendment) Act, 1973;

Reported in : AIR1991SC506; (1991)1CompLJ244(SC); 1991(33)ECC1; 1991LC1(SC); 1991(51)ELT631(SC); JT1991(1)SC199; 1991(1)SCALE70; (1991)2SCC119; [1991]1SCR126; 1991(1)LC323(SC)

order, The appeal is allowed accordingly with no order as to costs. Excise -duty - Section 40 of Central Excise Act 1944 and Rules 32 (1) and 151 of Central Excise Rules, 1944 - after expiry of six months from

Union of India (Uoi) and 2 ors. Vs. A.Y. Yemani

Court : Kerala

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 33, 40, 40(1) and 40(2); General Sales Tax Act - Sections 18; Hyderabad Abkari Act - Sections 41; Central Excise Rule, 1944 - Rules 151 and 200

Reported in : 1984(3)ECC153; 1984(18)ELT720(Ker)

Matched in: Advocate M.M. Abdul Aziz, Sr. Central Government Standing Counsel N. Viswanatha Iyer, Adv.

Union of India (Uoi) Vs. Assam Hard Board Ltd.

Court : Guwahati

Subject : Excise

Acts : Companies Act, 1956; Central Excise Act, 1944 - Sections 11B, 11B(4), 11B(5), 15A, 35, 35A, 35B and 40; Contract Act - Sections 72; Madhya Bharat Sales Tax Act; Mines and Minerals (Regulation and Development) Act; Customs Act, 1878 - Sections 188 and 191; Code of Civil Procedure (CPC) - Sections 80; Constitution of India - Article 226

under the provisions of Section 11B(4) and (5) of the Central Excises and Salt Act, 1944 read with Section 40 of the said Act.Issue No. 5 - Whether the plaintiff has taken recourse to the provisions of the … is 1990 (2) GLJ 86 (Assam Industrial Corporation v. Union of India). That was a case under the Central Excise Act and Rules and that matter arose out of a writ, further that case did not consider Section 11B … cannot seek redress in Civil Court as there is specific provisions for relief under Central Excises and Salt Act, 1944. It was further stated that the defendants under T.I. 15-A declared their products as Synthetic Resin and accordingly

Satellite Engineering Ltd. Vs. Asstt. Collector of Central Excise

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B and 40; Constitution of India - Article 226

Reported in : 1991LC387(Gujarat); 1992(58)ELT503(Guj)

of the Bombay High Court. Similar is the provision in Section 40 of the Central Excises and Salt Act, 1944 which protects the Government and its officers for anything which is done or intended to be done in … allowed the revision application. 2. Thereafter the petitioner preferred refund claim for Rs. 53,750/- before the Assistant Collector, Central Excise, Division III, Ahmedabad in relation to the period commencing from October 7, 1970 to February 29, 1976. The

Bommidala Poornaish Vs. the Union of India

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excises and Salt Act, 1944 - Sections 33, 35, 36 and 40; Code of Civil Procedure (CPC), 1908 - Sections 9, 20 and 80; Evidence Act, 1872 - Sections 5, 45 and 60; Constitution of India - Article 226

Reported in : AIR1967AP338

Does the bar of limitation prescribed by sub-section (2) of Sec. 40 of the Central Excises and Salt Act, 1944, apply to a suit of the nature out of which this appeal arises, viz., a suit for a … their jurisdiction can be said to be excluded.(22) It is contended by Mr. K. Ramachandra Rao, that the Central Excise Act, is a code by itself; that it creates authorities, provides for appeals and revisions and under Section 35,

Shiv Steel Works and ors. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 40 and 40(2); Central Excise Rules - Rules 9, 10, 11 and 173J; Constitution of India - Article 226; Limitation Act, 1963 - Sections 17(1) - Schedule - Article 113; Code of Civil Procedure (CPC) - Sections 80

Reported in : 1982(10)ELT373(Raj); 1980()WLN237

on the unpaid decretal amount at the rate of 9% per annum from today. Central Excise and Salt Act, 1944 - Section 40 and Item 26AA and Central Excise Rules 1944--Rule 11 Expression 'act under Act' No excise duty leviable on

G.H. Industries Vs. Collector of Central Excise, Ahmedabad

Court : Gujarat

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 40 and 40(2); Constitution of India - Article 226; Sale of Goods Act, 1930 - Sections 64A; Income Tax Act, 1961

Reported in : 1997(94)ELT483(Guj)

substance in the petition. Hence rejected. Rule discharged. Excise - refund - Sections 40 and 40 (2) of Central Excise Act, 1944 - payment of interest on amount of refund of excise duty - no provision under Act to entitle … interest by the petitioner is wrongly denied by the department. It is also contended that the provisions of Section 40 of the Act which extends protection to the Government and its officers for actions taken in good faith

A.P. Arumugasamy Vs. Deputy Collector of Central Excise, Madras

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 52A, 173F, 173G, 173(H) and 173Q; Central Excise Act, 1944 - Sections 40, 40(1) and 40(2)

Reported in : 1984(16)ELT82(Mad)

contravention - Rules 52A, 173F, 173G, 173H and 173Q of Central Excise Rules, 1944 and Section 40 of Central Excise Act, 1944 - petitioner received show cause notice for contravention of Rules 173F and 173G (4) - date of checking

Kesoram Cements, Basantnagar Vs. Union of India and ors.

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9, 11 and 173J; Central Excise Act, 1944 - Sections 4, 11B, 11B(1) and 40

Reported in : 1982(10)ELT214(AP)

Matched in: Advocate K. Srinivasa Murthy, Adv. K. Subrahmanya Reddy, Standing-Counsel for Central Government

Universal Cables Ltd. Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Subject : Excise

Acts : Companies Act, 1956 - Sections 171 and 446; Essential Commodities Act, 1955 - Sections 3; Central Excises Act, 1944 - Sections 4, 9, 11, 35, 40 and 40(2); Foreign Exchange Regulation Act, 1947 - Sections 12(1), 22 and 23; Sea Customs Act, 1878 - Sections 167(8); Income-tax Act, 1922 - Sections 45(2); Income-tax Act, 1961 - Sections 147 and 254(4); Bombay Sales Tax Act, 1953 - Sections 48; Central Provinces and Berar Sales Tax Act, 1947 - Sections 22(5); Central Excise Rules, 1944 - Rules 10, 173C and 173Q

Reported in : 1977(1)ELT92(MP); 1977MPLJ394

Court held that assessment proceedings are not taken for anything done or ordered to be done under the Central Excise Act, therefore, the period of limitation prescribed by Section 40(2) is not applicable to such proceedings. The case is … formed the basis for valuation of the petitioner's goods under Section 4(a) of the Central Excises and Salt Act, 1944, and that the petitioner evaded payment of duty by not declaring this price as correct price in the