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M/s. Vedanta Limited Vs. Commissioner of Central Excise and Another

Court : Chennai

Subject : Service Tax

filed by the appellant to modify the Miscellaneous Order No.40855/2015, dated 29.5.2015, disposing of an application presented under Section 5B of the Central Excise Act, 1944, read with Section 86 of the Finance Act, 1994. C.M.A.No.2428 of 2015: … (Prayers: C.M.A.No.2427 of 2015: Appeal filed under Section 35G of Central Excise Act, 1944, made applicable in terms of Section 83 of Finance Act, 1944, against the order passed by the Customs,

The Assistant Commissioner of Central Excise, Preventive Unit Vs. Buil ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9(1), 9(1)(2) and 9(2); Central Excise Rules, 1944 - Rules 10, 7A, 173F, 173B, 173C, 173G and 174; Indian Penal Code (IPC) - Sections 34, 302, 324, 341 and 342; Code of Criminal Procedure (CrPC) - Sections 173(2), 173(8), 207 and 313

Reported in : 2007(216)ELT355(Mad)

the accused for an offence punishable under Sections 9(1)(a)(i), 9(1)(b)(i) and 9(1)(b)(b)(i) (four counts)of Central Excise and Salt Act 1944 (hereinafter referred to as 'the Act') for the violation of payment of excise duty to the goods manufactured … of Central Excise, Chennai against the accused for an offence punishable under Sections 9(1)(a)(i), 9(1)(b)(i) and 9(1)(b)(b)(i) (four counts)of Central Excise and Salt Act 1944 … Madras-8.2. The complaint before the Additional Chief Metropolitan Magistrate(E.O.2), Egmore, Chennai was preferred by the Assistant Collector of Central Excise, Chennai against the accused for an offence punishable under Sections 9(1)(a)(i), 9(1)(b)(i) and 9(1)(b)(b)(i) (four counts)of Central Excise

Syntex Processors Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1994)(71)ELT386TriDel

1. The above appeals arise out of the order of the Additional Collector of Central Excise, Chandigarh confiscating certain quantities of processed man-made fabrics seized in transit and from certain other premises, levying duty … required to be seen as to what was the position in the relevant Act(s).[In Central Excises and Salt Act, 1944 (as also under the Customs Act, 1962), there are specific provisions for penalty; and these are not in … of Customs Act applicable. Therefore, absence of any specific provision providing for penalty under the Additional Duties of Excise Act is rather striking and appears to be in the nature of omission which only legislature could make good.17. … various provisions of Customs Act for assessment and refund etc. for example in the Agriculture Produce Act, 1940 Section 5B provides for penalty; The Produce Act, 1966 Section 16 provides for offences and Section 18 for composition of

Sahara India Savings and Investment Corporation. Ltd. Vs. Asstt. Cit

Court : Allahabad

Subject : Direct Taxation

Reported in : [2001]79ITD56(NULL)

Court had to deal with the definition of the word 'tobacco' as defined in Schedule-I, Item-4 of the Central Excise and Salt Act, 1944. The definition reads as under:'Tobacco means any form of tobacco whether cured or uncured … of the Interest Tax Act and whether it can be considered a Miscellaneous Finance Company as defined in section 2(5B) & (vi) of the Interest Tax Act, as amended by the Finance (No. 2) Act of 1991.3.

Sahara India Savings and Investment Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Subject : Land Acquisition

Court had to deal with the definition of the word 'tobacco' as defined in Schedule-I, Item-4 of the Central Excise and Salt Act, 1944. The definition reads as under : "Tobacco means any form of tobacco whether cured … of the Interest Tax Act and whether it can be considered a Miscellaneous Finance Company as defined in section 2(5B) & (vi) of the Interest Tax Act, as amended by the Finance (No. 2) Act of 1991.3.

Pasupati Fabrics Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Commercial

Acts : Textile Committee Act, 1963 - Sections 5A(7) and 5D

Reported in : 2003IVAD(Delhi)154; 107(2003)DLT15; 2004(165)ELT35(Del)

of excise as well as whole of the additional duties of excise livable under Section 3 of the Central Excise and Salt Act, 1944. He submitted that similar provision existed in the form of Section 5E of the … 7. Any manufacturer aggrieved by an assessment made under this section may appeal to the Tribunal, constituted under Section 5B for cancellation or modification of the assessment. 5D. Recovery of duty of excise.--If any manufacturer fails to pay

Vst Industries Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2003)(153)ELT385Tri(Bang.)

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

Binani Industries Limited Vs. Assistant Commissioner of Commercial Tax ...

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 3A, 5, 5C, 5(3), and 5(1); Karnataka Sales Tax Rules, 1957 - Rule 6(4); Income-tax Act, 1961 - Sections 119

Reported in : ILR2002KAR4751; [2003]129STC199(Kar)

on the assessing authorities. We may refer to some of those decisions arising under the Income-tax Act, 1961, Central Excise Act, 1944 and sales tax laws.36.1 In K.P. Varghese v. Income-tax Officer, Ernakulam : [1981]131ITR597(SC) , the Supreme Court held … i.e., absolute sales covered by Section 5, transfer of property in goods used in works contract covered by Section 5B and transfer of right to use goods covered by Section 5-C. It would have been better if separate

Nath Bros Exim. International Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Constitution

Acts : Textiles Committee Act, 1963 - Sections 5A and 5A(1)

Reported in : 1997IIIAD(Delhi)1025; AIR1997Delhi383; 67(1997)DLT458

not defined in the Act. We may, thereforee, look for their definition in some other statute. Under the Central Excise and Salt Act, 1944, the word 'manufacture' has been defined as follows : '2(F).'manufacture' includes any process : … petitioners have failed to exhaust the alternative remedy available under the Act by way of an appeal under Section 5B of the Act, the grounds set up in the writ petition, assailing the notification, are countered Serialtim on

Reliance Industries Ltd. Vs. Asst. Commissioner of Sales Tax and ors.

Court : Orissa

Subject : Sales Tax/VAT

Reported in : 106(2008)CLT245; (2008)15VST228(Orissa)

a new product had emerged. While so held, honourable apex court observed that in Section 3 of the Central Excise Act, 1944, the words 'excisable goods' have been qualified by the words 'which are produced or manufactured in India'. Therefore, … Paper Mills Ltd. [1991] 81 STC 339 (AP). In this case, the meaning of the word 'consumable' in Section 5B of the Andhra Pradesh General Sales Tax Act, 1957 fell for consideration by the Court. The High Court