Advanced Search Results

D.C.L. Polyster Ltd., Nagpur Vs. Collector of Central Excise and Custo ...

Court : Supreme Court of India

Subject : ExciseLimitation

Acts : Central Excise Act, 1944 - Sections 35L; ;Central Excise Tariff Act, 1985 - Sections 7 and 9; Central Excise Rules, 1944 - Rules 3, 9, 49, 52A and 276

Reported in : 2005(99)ECC137; 2005(181)ELT190(SC); JT2005(2)SC486; (2005)3SCC455

The issue which arises for determination in this civil appeal filed by the assessee under Section 35L(b) of Central Excise Act 1944 (hereinafter referred to for the sake of brevity as 'the 1944 Act') is - whether the product termed … submitted that neither the show-cause notice nor the orders passed by the authorities below had invoked chapter note 7 of chapter 39 and in the absence of such invocation, it was not open to the department to

Motibhai Lalloobhai and Co. Vs. Union of India (Uoi) and anr.

Court : Allahabad

Subject : Direct Taxation

Acts : Finance Act, 1951 - Sections 7, 7(1) and 7(2); Provisional Collection of Taxes Act, 1931 - Sections 4(1); Central Excise Act, 1944; Constitution of India - Articles 19(1) and 31(2); Code of Civil Procedure (CPC) , 1908

Reported in : AIR1957All84

case the petitioner is a firm which deals in tobacco and owns a ware-house licensed under Rule 140, Central Excise Rules, 1944, for the storage of tobacco on which duty has not been paid.2. On 28-2-1951, Bill No. … new rates were made effective by the amendment of the First Schedule to the Central Excise and Salt Act, 1944.4. Sub-section (2) of Section 7 of the Finance Act, 1951, further provides that:'(2) The amendments made in the

Bhikajee Dadabhai and Company Vs. Commissioner of Income Tax

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1950 - Sections 13(1); Indian Income-Tax Act, 1922 - Sections 66(1), 45 and 46; Hyderabad Income-tax Act - Sections 35(3), 40, 40(1), 40(4), 57 and 58; ;Hyderabad General Clauses Act; General Clauses Act, 1897; Sea Customs Act, 1878; Land Customs Act, 1924; Central Excises Act, 1944; Indian Post Office Act, 1898; ;Administration of Evacuee Property Act, 1950 - Sections 7, 16, 19 and 38; Constitution of India - Article 227

Reported in : [1958]33ITR760(AP)

Customs Act, 1924, (3) the Indian Tariff Act, 1934, (4) the Central Excises and Salt Act, 1944, and (5) the Indian Post Office Act, 1898, … (2) the Land Customs Act, 1924, (3) the Indian Tariff Act, 1934, (4) the Central Excises and Salt Act, 1944, and (5) the Indian Post Office Act, 1898, which were extended to the whole of India, except for … section 24 of the Administration of Evacuee Property Act which gave a person aggrieved by an order under section 7, section 16, section 19 or section 38 a right of appeal to the Custodian and the Custodian General

Machinnon Machenzie and Co. Ltd. Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 12, 17, 22, 23, 27, 28, 41, 46, 46(1) and 57; Central Excise Rules, 1944 - Rule 7

Reported in : 1991(52)ELT190(Bom)

had no jurisdiction to do this for excise duty could be recovered only under Rule 7 of the Central Excise Rules, 1944. This rule is worded as under :-'Every person who produces, cures or manufactures any excisable goods, … duty - Sections 2, 12, 22 and 46 of Customs Act, 1962, Rule 7 of Central Excise Rules, 1944, Section 3 of Customs Tariff Act, 1975 and Article 226 of Constitution of India - petitioner filed bill of … of the law. Officers like Respondent 2 could not exercise powers provided by the Central Excises and Salt Act, 1944 (CESTA). Their authority was confined to legislation dealing with customs. Respondents were not entitled to demand and/or retain

Asahi India Safety Glass Limited Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A, 11AB, 11AC and 32F(7); Customs Tariff Act, 1975 - Sections 3; Income Tax Act, 1961 - Sections 245I and 245D(4); Central Excise Rules 1944 - Rules 13, 57A, 57A(4), 57D and 57D(1)

Reported in : 114(2004)DLT145; 2004(76)DRJ543; 2005(180)ELT5(Del)

matter afresh. Excise - benefit - Sections 3 A, 11 AB, 11 AC and 32 F (7) of Central Excise Act, 1944, Section 3 of Customs Tariff Act, 1975, Sections 245 I and 245 D (4) of Income Tax Act, 1961

Gandhi IrwIn Salt Manufacturers Association and Etc. Etc. Vs. the Gove ...

Court : Chennai

Subject : ConstitutionFood Adulteration

Acts : Prevention of Food Adulteration Act, 1954 - Sections 2 and 7; Constitution of India - Articles 14, 19(1), 162, 301 and 302; Central Excises and Salt Act, 1944; Gao, Daman and Diu Public Health Act, 1985 - Sections 53(1); Delhi Municipal Corporation Act - Sections 383; Central Excise Tariff Act, 1885; Salt Cess Act, 1953

Reported in : AIR1996Mad109

salt manufacturewhich is a prime criterion for enjoying exemption from the requirement of obtaining a licence under the Central Excise and Salt Act, 1944.24. It is denied that the climatic conditions conducive to manufacture of salt occur only … of which is to make provision for prevention of adulteration of food stuffs. (iii) In any event, under Section 7(iv) of the Prevention of Food Adulteration Act, 1954 (for short, the Act), the power to prohibit manufacature and

Union of India and ors. Vs. M/S. Ind-swift Laboratories Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 32E(1), 32F(7), 32M

duty of Rs. 5,71,47,148/-. Since conditions/parameters for the admission of a case prescribed under Section 32E(1) of the Central Excise Act, 1944 [for short "the Act"] were fulfilled and complied with, the application of the respondent for settlement was entertained … in terms of Section 32M of the Act, which states that every order of settlement passed under sub- Section 7 of Section 32F would be conclusive as to the matters stated therein subject to the condition that when

Indian Organic Chemicals Ltd. Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 7, 8, 8(1), 9, 9A, 9B, 9B(3), 9B(4) and 9B(5); Central Excise Act, 1944 - Sections 11A

Reported in : 1983(12)ELT34(Mad)

9A, 9B, 9B (3), 9B (4) and 9B (5) of Central Excise Rules, 1944 and Section 11A of Central Excise Act, 1944 - issue related exemption excise duty - earlier notification not intended to benefit small units - in latter … proper accounts are maintained for the same separately. The communication dated 29-3-1978 stated that the classification list No. 7/78, dated 6-3-78 filed for approval for the manufacture of tops and staple fibre from out of duty paid

Premier Ltd. (formerly known as M/s. Premier Automobiles Ltd. Through ...

Court : Mumbai

Subject : Land Acquisition

dated 16th December, 2012 and impugned notice of demand dated 29th October, 2012 as being ultra vires of Central Excise Act, 1944 and violative of Article 14, 19(1)(g) of the Constitution of India on the ground that no interest is … by the Respondents. The Petitioners also impugn notification No.68/63-CE dated 4th May, 1963 to the extent it makes section 142(1)(c)(ii) of the Central Excise Act, 1944 applicable to the Petitioners, as illegal, without jurisdiction and ultra vires … differential duty. This was done by executing a bond and bank guarantee(s). 7. After completion of investigation, the Commissioner of Central Excise caused special audit

Madras Rubber Factory Limited, Madras Vs. Union of India and Others

Court : Mumbai

Subject : Excise

Acts : CENTRAL EXCISE RULES, 1944 - Rules 8(1), 173B, 174 and 175(3); CENTRAL EXCISE ACT, 1944 - Sections 6 and 7

Reported in : 1981(8)ELT906(Bom)

(1), 173 B, 174 and 175 (3) of Central Excise Rules, 1944 and Sections 6 and 7 of Central Excise Act, 1944 - petitioner had undertaking in Madras - application for issue of licence for setting up new industrial undertaking … no. 47/1972 cannot have a different meaning from the one which is to be assigned under Rule 174. Section 6 of the Central Excises and Salt Act, stipulates that the Central Government may by Notification in the