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Commissioner of Central Excise, Jaipur Vs. Birla Corporation Ltd. and ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 4, 11B, 11B(1), 11B(2) and 11B(3); Central Excises and Customs Laws (Amendment) Act, 1991 - Sections 11B; Central Excise Rules, 1944 - Rule 9B and 9B(5)

Reported in : 2007(116)ECC88; 2007LC88(SC); 2007(208)ELT481(SC); 2007(2)SCALE283; (2007)3SCC68; [2007]7STT367; 2007(1)LC0275(SC)

Rule 9-B of the Central Excise Rules, 1944 (in short the 'Rules'). The amendment to Section 11B of Central Excise Act, 1944 (in short the 'Act') was made on 20.9.1991. In view of position prior to amendment, Section 11B(3) of … Excise - Refund - Unjust enrichment - Benefit of notification denied - Duty paid under protest - Rule 9B of the Central Excise Rules, 1944 - Sections 11B, 11B(3) of the Central Excise Act, 1944 - Respondent,

The Commissioner of Central Excise Vs. Standard Drum and Barrel Mfg. C ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B, 11B(2), 12A and 35G; ;Central Excise (Amendment) Act, 1998 - Sections 11A and 11B; ;Excise Act, 1991 - Sections 11B; ;Central Excise Rules, 1944 - Rule 9B and 9B(5); ;Central Excise Act, 1944 - Sections 6, 12 and 37

Reported in : 2006(3)BomCR236; (2006)108BOMLR44; 2006(199)ELT590(Bom)

for metal containers at the rate of Rs.204.77 ps. per drum and cleared the same provisionally under Rule 9B of the Central Excise Rules, 1944 ('the Rules' for short) at the rate of Rs.204.77 ps. per drum. … provisional assessment can be denied by applying the principles of unjust enrichment contained in Section 11B of the Central Excise Act, 1944. In the present case, the provisional assessment was finalised on June 8, 1999 and the respondent (hereinafter referred

Commnr. Central Excise and Customs, Mumbai and ors. Vs. I.T.C. Ltd. an ...

Court : Supreme Court of India

Subject : Excise

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

Reported in : 2006(112)ECC592; 2006LC592(SC); 2006(203)ELT532(SC); JT2006(9)SC469; 2006(11)SCALE81; (2007)1SCC62

sub-section shall have effect as if, for the words 'six months', the words 'five years' were substituted Rule 9B of Central Excise Rules, 1944 (for short 'the Rules') reads as under: Rule 9B. Provisional assessment to duty … an assessment proceedings whether is a sine qua non for issuance of notice under Section 11-A of the Central Excise Act, 1944 (for short 'the Act') is the question involved in this appeal which arises of a judgment and order

Bussa Overseas and Properties Pvt. Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 18, 18(2), 27 and 47; ;Excise Law; Central Excise Rules, 1944 - Rule 9B(5); Central Excise Act, 1944 - Sections 11B

Reported in : 2004(2)BomCR123; 2003LC821(Bombay); 2003(158)ELT135(Bom)

demand arising as a consequence of finalisation of provisional assessment, show cause notice under Section 11A of the Central Excise Act, 1944 is not required to be given because under Rule 173F read with Rule 173J of the Central Excise … the duty finally assessed, then, the excess amount refundable to the assessee consequent upon the adjustment under Rule 9B(5) will not be governed by Section 11B of the Central Excise Act, applying the same analogy, Mr. Bharucha

Asstt. Collector of C. Ex. Vs. Doulatmal Chondia

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 2B, 6, 9, 9(1), 9B, 12, 13, 18, 26, 33, 33B, 36 and 37; Central Excise Rules, 1944 - Rules 4, 5, 11A, 37, 174, 207 and 208; Central Boards of Revenue Act, 1963; Customs Act; Indian Penal Code (IPC) - Sections 147, 468 and 471; Code of Criminal Procedure (CrPC) - Sections 191A and 417

Reported in : 2001(130)ELT41(Mad)

of Central Excise (Appeals) or Appellate Tribunals. The learned Counsel would draw the attention of the court to Section 9B of the Act and would further point out that even this section does not say anything about as … adjudication is done by a Collector, the sanction for prosecution is necessary, pointed out Section 2(a) of the Central Excise Act, wherein it is stated that 'Adjudicating Authority' means any authority competent to pass an order or decision under … 2,05,332.85 and by evading to pay the same has contravened Section 9(1)(b) of the Central Excises and Salt Act, 1944 punishable under Section 9(1)(b)(ii) of the said Act;Secondly, between 1-4-1981 and 22-2-1982 the total sales effected by the

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

Court : Mumbai

Subject : Land Acquisition

of provisional assessment in the case of Fiat in terms of Rule 9B of Central Excise Rule, 1944 as then applicable. The amount of duty … 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

Samrat International (P) Ltd. Vs. Collector of Central Excise, Hyderab ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 11B(1); Central Excises Rules, 1944 - Rules 9B and 173B

Reported in : AIR1991SC369; 1991(31)ECC207; 1991LC19(SC); 1992(58)ELT561(SC); 1992Supp(1)SCC293; [1990]Supp2SCR1

appellant is the manufacturer of Hacksaw blades and Bandsaw Blades falling under Tariff Item No. 51-A(iv) of the Central Excise Tariff. The appellant filed a classification list as per Rule 173B of the Central Excise Rules 1944 on … the starting point of limitation for filing an application under Section 11B of the Central Excises and Salt Act, 1944. Section 11B so far as it is material reads as under:11B. Claim for refund of duty.- (1) Any person … allow such assessee to avail himself of the procedure prescribed under Rule 9B for provisional assessment of the goods.'7. Where the assessee disputes rate of

Commissioner of Central Excise, Calcutta Vs. Hindustan National Glass ...

Court : Supreme Court of India

Subject : Excise

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

Reported in : AIR2005SC1906; 2005(99)ECC305; 2005(182)ELT12(SC); JT2005(3)SC361; (2005)3SCC489

packing charges - Rule 9B of Central Excise Rules, 1944 and Sections 3. 4 (4), 11A and11B of Central Excise Act, 1944 - whether packing expenses charges from customer form part of price of goods - evidence proved that goods … the 'Act'). Second question was whether some of the show-cause notices were issued beyond the period prescribed under Section 11A of the Act. The majority view was in favour of the assessee in respect of both the

Ramalinga Choodambikai Mills Ltd. Vs. the Government of India and ors.

Court : Chennai

Subject : Excise

Acts : Central Excises and Salt Act, 1944 - Sections 37 and 37(2); Central Excise Rules, 1944 - Rules 9B, 10, 10A and 56; Constitution of India - Article 226

Reported in : AIR1975Mad217; 1984(15)ELT407(Mad)

Matched in: Advocate S.V. Subramaniam, Adv. for ;Subbaraya Iyer, Adv. and ;Padhmanabhan, Adv. S.M. Ali Mohammed, Jr. Standing Counsel for ;Central Government

Commissioner of Central Excise, Mumbai-ii Vs. Allied Photographics Ind ...

Court : Supreme Court of India

Subject : CustomsExcise

Acts : Central Excise Act, 1944 - Sections 3, 4, 11A, 11B, 11B(1), 11B(2), 11B(3), 12A and 35L; Companies Act, 1956; Constitution of India - Articles 136 and 226; Central Excise Rules, 1944 - Rules 9B, 9B(1), 9B(4), 9B(5) and 233B; Central Excises and Customs Laws (Amendment) Act, 1991

Reported in : 2004(92)ECC777; 2004(166)ELT3(SC); JT2004(4)SC105; 2004(3)SCALE447; (2004)4SCC34; [2007]8STT365

Excise - Central Excise Act, 1944 - Sections 11B, 11B(1), 11B(2), 11B(3), Central Excise Rules, 1944 - Rules 9B, 9B(1), 9B(4), 9B(5) and 233B - Refund claim for recovery of excise duty paid in excess by purchaser … before this court.2. 'Whether a claim for refund after final assessment is governed by Section 11B of the Central Excise Act 1944?FACTS:3. New India Industries Ltd. (NIIL) is incorporated under the Companies Act 1956 and carries on business of manufacturing