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Om Prakash and anr. Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Criminal

Acts : Central Excise Act, 1944 - Section 9A, 13, 18, 19, 20, 21; Customs Act, 1962; Code of Criminal Procedure (CrPC), 1973 (Cr.P.C.) - Sections 2(a), 155, 436, 173; Evidence Act - Section 25

of Section 104(4) of the Customs Act are the same as the provisions of Section 9A of the Central Excise Act, 1944. Section 104 of the Customs Act empowers an officer of Customs to arrest a person in case of offences

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

Maheshwari Mills Ltd. Vs. Union of India

Court : Gujarat

Subject : Excise

Acts : Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3, 3(1) and 3(3); Central Excise Rules, 1944 - Rules 2, 8(1), 9A and 49; Additional Duties of Excise (Textile & Textile Articles) Ordinance, 1978; Central Excises Act, 1944 - Sections 3, 4, 6, 12 and 37

Reported in : 1992(37)ECC123; 1994LC644(Gujarat); 1992(58)ELT9(Guj); (1992)1GLR172

integral part of the Act of 1978. Hence the provisions of Rule 9A of the Central Excise Rules, 1944 would also be applicable to the … provided for levy and collection of additional duty of excise equal to 10% of the total amount of central excise duty chargeable on 9 textile commodities enumerated in Schedule to the Act of 1978. 3. The petitioner contends … tariff item Nos. 18, 18A and 19 respectively of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act of 1944') as in force at the relevant time. On October 3, … puts in a nutshell what is provided in two sections (sections 3 and 4) of the Act of 1944. Section 3(1) of the Act of 1978 provides for impost of additional duty and also for its measure i.e.

Union of India Vs. Hindustan Spinning and Weaving Mills Ltd.

Court : Mumbai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 8, 9 and 9A; Central Excise Act, 1944 - Sections 6, 12 and 37

Reported in : 1992(61)ELT531(Bom)

orally applies for leave to appeal. Leave refused. Excise - exemption - Sections 6, 12 and 37 of Central Excise Act, 1944 and Rules 8, 9 and 9A of Central Excise Rules, 1944 - appeal against objection of respondent regarding … in the Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act'). Under Sections 6, 12 and 37 of the Act power has been conferred upon the Central Government to make rules

Tilak Textile Mills Ltd. Vs. Union of India

Court : Gujarat

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 8, 8(1), 8(3), 9 and 9A; Central Excise Act, 1944 - Sections 3, 3(1), 4, 37 and 37(2); Central Excise Tariff Act, 1985

Reported in : 1995(79)ELT210(Guj); (1995)1GLR498

and 9A of Central Excise Rules, 1944 , Sections 3, 3 (1), 4, 37 and 37 (2) of Central Excise Act, 1944 and Central Excise Tariff Act, 1985 - constitutional validity of Rule 9A challenged in writ petition - Section

Mihir Textiles Limited Vs. Union of India

Court : Gujarat

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2, 8, 8(1), 8(3), 9, 9A, 47, 49, 49A, 52, 52A, 96W and 140; Central Excise Act, 1944 - Sections 2, 3, 3(1), 4, 37 and 37(2); Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(1)

Reported in : 1988(17)ECC214; 1988(18)LC164(Gujarat); 1989(40)ELT28(Guj); (1988)1GLR654

called 'the Tariff Act'). These manufacturing concerns have taken out L-IV licences under the Central Excises and Salt Act, 1944 (hereinafter called 'the 1944 Act') read with the Central Excise Rules, 1944 (hereinafter called 'the rules') framed thereunder. … the manufacture and production of cotton and man-made fabrics covered under Chapters 52, 53 and 55 of the Central Excise Tariff Act, 1985 (hereinafter called 'the Tariff Act'). These manufacturing concerns have taken out L-IV licences under the … under the Tariff Act, no duty of excise is leviable thereon under section 3 of the 1944 Act but an additional duty of excise is … the charging section as well as rule 8(1) of the rules; rule 9A cannot be read at permitting levy and collection of duty at the

Orient Paper Mills Ltd. Vs. Union of India (Uoi)

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 9A and 52; Central Excise Act; Finance Act, 1961 - Sections 13

Reported in : AIR1967SC1564; 1978(2)ELT328(SC); [1967]3SCR205

the new rates came into force. The appellant company relying upon r. 9A of the Central Excise Rules, 1944 submitted that duty was payable at … paper and boards at Brajrajnagar in the State of Orissa. The appellant company holds a licence under the Central Excise Act in Form L - 4 prescribed by the Central Excise Rules, 1944. The appellant company's factory and its … It also defines 'curing' as including any process for rendering an unmanufactured product fit for marketing or manufacture. Section 3 of the Act lays down inter alia that there shall be levied and collected in such a

A.M. Abdul Rahiman Rowther and Co. Vs. Asstt. C.C.E., Trichirapalli

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9A(1), 9A(5) and 40; Central Excise Act, 1944 - Sections 11

Reported in : 2002(141)ELT39(Mad)

Appeal, the petition in C.M.P. No. 8558 of 1996 is closed. Excise - duty - Section 11 of Central Excise Act, 1944 and Rules 9A (1), 9A (5) and 40 of Central Excise Rules, 1944 - show cause notice issued

Vuppalamritha Magnetic Components Limited Rep. by Its Managing Directo ...

Court : Andhra Pradesh

Subject : CustomsExcise

Acts : Customs Tariff Act, 1975 - Sections 2, 9, 9(1), 9(2), 9A, 9A(1), 9A(6), 9A(8), 9B, 9B(1), 9B(2) and 9C; ;Customs Tariff (Second Amendment) Act, 1992; ;Customs Tariff (Amendment) Act, 1995; ;Customs Act, 1962 - Sections 2(23), 2(26), 5(1), 6 and 129; ;Central Excise Act, 1944; ;Customs Tariff (Identification, Assessment and Collection of ADD on Dumped Articles and Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 12, 13, 14, 15, 17 and 18 to 24; ;Constitution of India - Articles 14 and 226

Reported in : 2010(174)LC169(AP)

as to when a manufacture of product takes place within the meaning of Section 2(f) of the Act (Central Excise Act, 1944) is mixed question of law and fact. The nature and the extent of processes may vary from case … before he records final findings and also seek refund of the provisional duty paid along with interest under Section 9A(8) of the Customs Tariff Act and Rule 21 of the Rules. He also points out that VMCL has

Reliance Industries Ltd. Vs. Designated Authority and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 9, 9A, 9A(1), 9A(2), 9A(6), 9B(1), 9B(2) and 9C; Customs Tariff (Second Amendment) Act, 1982; Customs Tariff (Amendment) Act, 1995 - Sections 9A; Central Excise Act, 1944 - Sections 3(1); Customs Act, 1962; Customs Rules; Customs Regulations; Finance Act, 2000 - Sections 9AA and 9A(8); Finance Act 2004 - Sections 9A(8); Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 4, 5(1), 6, 6(2), 6(3), 6(7), 7, 7(2), 7(3), 10, 11, 11(3), 12(2), 15(4), 17, 17(4) and 18(1); Anti Dumping Law

Reported in : 2006(202)ELT23(SC); JT2006(12)SC478; 2006(9)SCALE124; (2006)10SCC368

shall have the meaning assigned to them in explanation 2 to Sub-section (1) of Section 3 of the Central Excise Act, 1944 (1 of 1944).(3) If the Central Government, in respect of the dumped article under inquiry, is of the … price.5. Before dealing with the contention of the learned Counsel for the parties, we may usefully refer to Section 9A of the Customs Tariff Act, 1975, which was inserted by the Customs Tariff (Second Amendment) Act, 1982. Section