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H and R Johnson (India) Ltd. Vs. Central Board of Ex. and Cus.

Court : Karnataka

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4A; Central Excise Rules, 1944 - Rule 173C(2A); Finance Act, 2000 - Sections 95; Constitution of India - Article 226

Reported in : 2002(83)ECC393; 2002LC516(Karnataka); 2002(144)ELT506(Kar)

short) had issued a circular dated 8-6-1999 containing instructions regarding filing of declarations. Under Section 4A of the Central Excise Act 1944 and calling upon the appellant to file a declaration in the form prescribed as per the said Circular

Sony India Ltd. Vs. Commissioner of Central Excise, Delhi

Court : Supreme Court of India

Subject : Excise

Acts : Standards of Weights and Measures Act, 1976; Central Excise Act, 1944 - Sections 4A, 4A(2), 11A, 11AB and 11AC; Sales Tax Act; Standards of Weights and Measures (Packaged Commodities) Rules, 1977

Reported in : 2004(94)ECC33; 2004(167)ELT385(SC); JT2004(Suppl1)SC567; 2004(5)SCALE560; (2004)5SCC751

declare the retail sale price on their packages would be attracted and that under Section 4A(2) of the Central Excise Act, 1944 excise duty is liable to be paid at the applicable rate with reference to the retail sale price

Jayanti Food Processing (P) Ltd. Vs. Commissioner of Central Excise, R ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2A, 2(17), 3(2), 4, 4A, 4A(1), 4A(2) and 6; Standards of Weights and Measures Act, 1976 - Sections 2, 83 and 83(2); Standards of Weights and Measures (Packaged Commodities) Rules, 1977 - Rules 1(3), 2, 2A, 3, 6, 6(1), 15, 16, 17, 23(1), 23(2), 29 and 34; Finance Act, 1997 - Sections 4A and 82; Central Excise Tariff Act, 1985

Reported in : 2007(121)ECC1; JT2007(10)SC327; (2007)8SCC34; [2007]10STT375; 2007(2)LC1002(SC)

of Electric Filament Lamps.2. All these appeals pertain to the interpretation of Section 4 and 4A of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') and the provisions of Standards of Weights & Measures Act, 1976 (hereinafter

Commissioner of Central Excise, Vapi Vs. Kraftech Products Inc.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 4A, 11A, 11A(1), 11AA, 11AB, 34 and 83; Standards of Weights and Measures (Packaged Commodity) Act, 1976; Standards of Weights and Measures (Packaged Commodity) Rules, 1977 - Rules 2, 6, 6(1), 12, 12(2), 17, 17(1), 25 and 34; Central Excise Rules, 1944 - Rule 173Q; Central Excise (No.2) Rules, 2001 - Rule 25

Reported in : AIR2008SC2238; 2008(127)ECC21; 2008(153)LC21(SC); 2008(224)ELT504(SC); JT2008(4)SC335; 2008(4)SCALE528; 2008AIRSCW3218; JT2008(4)SC335.

exciseable goods for purposes of charging the duty of excise is laid down in Section 4 of the Central Excise Act, 1944 in the following terms:4. Valuation of excisable goods for purposes of charging of duty of excise:(1) Where under … where the buyer if not a related person and the price is the sole consideration for the sale.4. Section 4A of the Act provides for mode of valuation envisaged under Section 4. It reads as under:4A. Valuation of

Commissioner of Central Excise, Chandigarh-i Vs. Ipf Vikram India Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 4, 4(1), 4A and 11A; Central Excise Rules, 1944 - Rule 173C and 173Q; Valuation Rules - Rule 6

Reported in : 2008(129)ECC198; 2008(155)LC198(SC)

per Section 4 of the Act and in case of detergent the central Excise Duty was chargeable under Section 4A of he Act. The authority-in-original confirmed the demand of differential duty and also imposed penalty.4. On an appeal … the nearest ascertainable equivalent of the price [stipulated under Section 4(1)(a)] as contemplated under Section 4(1)(b) of the Central Excise Act, 1944.9. On the facts and circumstances of this case, we are not inclined to interfere with the Order passed

Indian Refrigerator Company Limited Represented by Its Authorized Sign ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4A and 35F; CENVAT Credit Rules, 2001 - Rule 13

Reported in : 2006(113)ECC469; 2006LC469(Madras); 2007(210)ELT350(Mad)

of the second respondent that mixer grinders in the combi-pack were not assessed under Section 4A of the Central Excise Act, 1944 (under MRP), would place reliance on the Circular dated 28.10.2002 issued by the Under Secretary to Government of

Allianz Bio Sciences Pvt. Ltd and Others Vs. Commissioner Central Exci ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

the appellants are engaged in the manufacture of medicaments, which are specified items under Section 4A of the Central Excise Act, 1944 requiring payment of duty on the basis of M.R.P printed  on them. Apart from the regular medicaments, the

M/S. Ge India Ind L Pvt. Ltd Vs. Cce, Pondicherry

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : MRTP

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

inder Setia S/O Late Jagat Singh (In Jail) Vs. Central Excise Departme ...

Court : Allahabad

Subject : CompanyExcise

Acts : Central Excise Act, 1944 - Sections 4, 4A, 9, 9A, 9A(2), 9AA, 13 and 14; Central Excise Tariff Act, 1985; Finance Act, 2004; Central Excise Rules; Indian Penal Code (IPC) - Sections 420, 467, 468 and 471

Reported in : 2008(224)ELT385(All)

No. 1 registered this case on own giving crime No. 2 of 2006 under Section 4/9A/9AA/9 of the Central Excise Act, 1944 (hereinafter referred to as an 'Act') and Section 420/467/468/471 Indian Penal Code. The applicant was also arrested and … duty is to be made on the basis of M.R.P. under Notification No. 13/2002-CE(NT) dated 1.3.2002 issued under Section 4A of the Act. This chapter deals with cosmetic and toilet preparations. The medicines are not covered under chapter

Varnica Herbs, Rep. by Power of Attorney V. Viswanathan Vs. Central Bo ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4(1), 4A, 37B and 38B; Standards of Weights and Measures Act, 1976 - Sections 82 and 83; Standards of Weights and Measurements (Packaged Commodities) Rules, 1977 - Rules 2, 6, 17, 34 and 34(1); Constitution of India - Articles 14, 19(1) and 265; Central Excise Tariff Act, 1985; Finance Act, 1997 - Sections 82

Reported in : 2004(91)ECC493; 2003LC387(Madras); 2004(163)ELT160(Mad)

the basis of wholesale price under Section 4(1)(a) of the Central Excise Act, 1944. The Central Government introduced Section 4A of the Act with effect from 14.5.1997 as per Section 82 of the Finance Act, 1997, which contains … in Articles 14, 19(1)(g) and 265 of the Constitution of India and contrary to Section 38B of the Central Excise Act, 1944, Section 83(r) of Standards of Weights and Measures Act, 1976, Rules 17 and 34(1)(b) of the Standards of Weights