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Commissioner of Central Excise, Lucknow, U.P. Vs. Chhata Sugar Co. Ltd ...
Supreme Court of India
Feb-27-2004
Excise
Uttar Pradesh Sheera Niyantran Adhiniyam, 1964 - Sections 5, 6, 7, 8, 8(1) 8(2), 8(4), 8(5), 10 and 22; Central Excise Act, 1944 - Sections 3(1), 4, 4,(1), 4(4) and 35L; Central Excise Rules, 1944 - Rules 9, 173 and 174G; Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3 and 3(2); Constitution of India - Article 366 and 366(28); Uttar Pradesh Sheera Niyantaran Niyamawali, Rules 1974 - Rules 2 and 23; Uttar Pradesh Act - Sections 10(1); Municipal Act - Sections 443 and 548;
2004(92)ECC457; 2004(165)ELT369(SC); JT2004(3)SC167; (2004)3SCC466
of a tax and consequently not includible in the value as defined in terms of Section 4(4)(d)(ii) of Central Excise Act, 1944 (hereinafter referred to as 'the Act').BACKGROUND FACTS 4. M/s. Chhata Sugar Company Ltd., Tehsil - Chhata, District - … person to be the Controller of molasses for the purposes of exercising the powers under the Act. Under Section 5 of the U.P. Act, every occupier of sugar factory is required to take steps enumerated in the section
Tag this Judgment! AI Brief & AskNavinon Limited Vs. Union of India (Uoi) and anr.
Mumbai
Sep-30-2004
ExciseLimitation
Central Excise Act, 1944 - Sections 35; Limitation Act, 1963 - Sections 5 and 29(2); Code of Criminal Procedure (CrPC) ; Code of Civil Procedure (CPC)
2005(1)BomCR58; 2005(101)ECC532; 2008[12]STR84; [2009]19STT203
Excise (Appeals) held that the appeal was not maintainable being barred by limitation prescribed under section 35 of Central Excise Act, 1944 (for short 'Central Excise Act). The petitioner has preferred this writ petition challenging the order of the Commissioner … of the Commissioner of Central Excise (Appeals).2. Mr. Hardik Modh, the learned Counsel for the petitioner submitted that section 5 of the Limitation Act, 1963 is applicable by virtue of section 29(2) thereof to the appeal under section
Tag this Judgment! AI Brief & AskD.R. Industries Ltd. and anr. Vs. Union of India (Uoi) and 3 ors.
Gujarat
Mar-13-2008
Excise
Central Excise Act, 1944 - Sections 11AB, 11AC, 35, 35(1), 35B(1), 35B(5), 35A(4A) and 35E(3); Excise Act, 1980; Finance Act, 1980; Finance Act, 2001; Limitation Act, 1963 - Sections 4 to 24 and 29(2); Finance Act, 2007; Central Excise Rules, 1944 - Rule 173Q(1); Andhra Pradesh Administrative Tribunal (Procedure) Rules, 1989 - Rule 17 and 17(2); Constitution of India - Articles 14 and 226
2008(127)ECC61; 2008(153)LC61(Gujarat); 2008(229)ELT24(Guj)
All these petitions challenge the constitutional validity of the proviso to Sub-section (1) of Section 35 of the Central Excise Act, 1944 ('the Act' for short) in so far as it provides that the power of the Commissioner (Appeals) to … While enacting the Limitation Act, 1963 providing for limitation of suits and other proceedings, the Parliament provided in Section 5 of the said Act that on the appellant satisfying the Court that there was sufficient cause for not
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The Commissioner of Central Excise Vs. Shruti Colorants Ltd.
Mumbai
Aug-29-2008
Excise
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)
(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 … section.8. It is the contention raised on behalf of the Commissioners of Central Excise that the provisions of Section 5 of the Limitation Act would be applicable to an Appeal filed under Section 35G of the Act. As
Tag this Judgment! AI Brief & AskCommissioner of Customs and Central Excise Vs. Hongo India (P) Ltd. an ...
Supreme Court of India
Mar-27-2009
Excise
Central Excise Act, 1944 - Sections 35, 35(1), 35B, 35B(5), 35C, 35C(1), 35EE, 35EE(1), 35EE(2), 35G, 35G(2), 35H and 35H(1); Limitation Act, 1963 - Sections 3, 4 to 24, 29, 29(2) and 29(3); Indian Contract Act, 1872 - Sections 25; Arbitration and Conciliation Act, 1996 - Sections 34; Arbitration Act, 1940 - Sections 16 and 30; Land Acquisition Act, 1894 - Sections 26 and 54; Kerala Private Forests (Vesting and Assignment) Act, 1971; Code of Civil Procedure (CPC) , 1908 - Sections 110 - Orders 21 and 45; Constitution of India - Articles 214 and 215; ;
(2009)223CTR(SC)225; 2009(236)ELT417(SC); [2009]315ITR449(SC); JT2009(7)SC83; 2009(4)SCALE374; [2009]21STT90; 2009(3)LC1555(SC); (2009)24VST298(SC); 2009(5)SCC791;
has power to condone the delay in presentation of the reference application under unamended Section 35H(1) of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') beyond the prescribed period by applying Section 5 of the Limitation Act,
Tag this Judgment! AI Brief & AskJai Fibres Ltd. Vs. Commissioner of Central Excise, Mumbai-iii
Supreme Court of India
Nov-15-2007
Excise
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
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 &
Tag this Judgment! AI Brief & AskCommissioner of Sales Tax, Delhi Vs. Nangumal Ram Kishore
Delhi
Dec-18-1980
Sales Tax
Bengal Finance (Sales Tax) Act, 1941 - Sections 5; Central Excises and Salt Act, 1944; Madhya Pradesh General Sales Tax Act, 1958; Bombay Sales Tax Act; Central Excises and Salt Act, 1944; Central Excises Act
20(1981)DLT15; 1981RLR235; [1981]48STC277(Delhi)
the meaning given to sugar in the First Schedule to the Central Excises and Salt Act, 1944, which defines sugar as any form of sugar … bura sugar. thereforee, the meaning given to sugar in the First Schedule to the Central Excises and Salt Act, 1944, which defines sugar as any form of sugar in which the sucrose content is more than 90 per … it may be stated here that there are three schedules to the Act. As per the provisions of section 5 of the Act, the goods specified in the First Schedule are taxable at the rate of 10 per
Tag this Judgment! AI Brief & AskM.R. Tobacco Pvt. Limited Vs. Union of India (Uoi) and ors.
Delhi
Apr-20-2004
ExciseLimitation
Central Excise Act, 1944 - Sections 35; Limitation Act, 1963 - Sections 5 and 29(2)
2004(74)DRJ574; 2004(94)ECC373; 2004(178)ELT137(Del)
by the petitioner against the said order-in-original dated 17.05.2002 which was filed on 28.07.2002. Section 35 of the Central Excise Act, 1944 (hereinafter referred to as 'the said Act') provides for appeals to the Commissioner (Appeals) and reads as under:-' … of the said Act. This submission is made on the premise that the delay could be condoned under Section 5 of the Limitation Act, 1963 read with Section 29(2) thereof. To appreciate this submission it would be necessary
Tag this Judgment! AI Brief & AskPioneer Miyagi Chemicals Vs. Central Board of Ex. and Cus.
Chennai
Nov-04-1999
Excise
Central Excise Act, 1944 - Sections 5(2), 35C(4), 35G, 35L, 37B and 140A(3); Central Boards of Revenue Act, 1963; Income Tax Act; Constitution of India - Articles 14, 19(1), 215, 226, 227 and 265
2000(68)ECC448; 2000(116)ELT441(Mad)
Trade Notices.27. The said clarification had been issued in exercise of powers conferred under Section 37B of the Central Excise Act, 1944. Section 37B which is heavily relied upon by the respondents to issue the impugned circular reads thus :-'37B. Instructions … animal feed would include DCP and it is entitled for exemption in terms of the exemption Notification No. 55/75-C.E., dated 1-3-1975. Such a view has also been taken in C.C.E. v. Raymon Glues & Chemicals reported in
Tag this Judgment! AI Brief & AskRaja Mechanical Company Pvt. Ltd. Vs. Commissioner of Central Excise
Delhi
Dec-21-2001
Direct Taxation
Income-tax Act - Sections 28, 31, 33(1) and 268-A; Central Excise Act, 1944 - Sections 35C; Limitation Act, 1963 - Sections 5 and 14
2002IVAD(Delhi)621; 2002(82)ECC607; 2002(144)ELT36(Del)
order, Applicants filed an application for Rectification of Mistakes (ROM)apparent from the record under Section 35C of the Central Excise Act, 1944 (1 of 1944) but withoutsuccess. ROM application has been dismissed on the erroneous ground that the said twopleadings … application forcondensation of delay as provided for in the statute, which may be akin to the provisionscontained in Section 5 of Limitation Act. In the instant case, the jurisdiction of theCommissioner, to condone the delay in filing the
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