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The Asst. Commissioner of Central Excises (then Asst. Collector of Cen ...
Chennai
Jun-17-2004
Excise
Central Excise Act, 1944 - Sections 2, 9(1) and 37A; Central Excise Rules - Rules 52A, 173G, 174, 207 and 226; Code of Criminal Procedure (CrPC) - Sections 4, 4(2) and 190; Indian Penal Code (IPC) - Sections 120B, 468 and 471; Customs, Gold (Control) and Central Excises (Amendment) Act, 1973 - Sections 9C
2004(4)CTC19; 2004(172)ELT154(Mad)
R. Banumathi, J. 1. Aggrieved over the acquittal of the Accused for various offences under the Central Excise Act, 1944, (relating to different periods), the Department - Central Excise has preferred these appeals.2.Points arising for determination in all … The finding of the trial court about maintainability of the complainant cannot be sustained.12. With the insertion of section 9C of the Customs, Gold (Control) and Central Excises and Salt (Amendment) Act, 1973 (Act 36 of 1973), it
Tag this Judgment! AI Brief & AskGarda Chemicals Pvt. Ltd. and Three Others Vs. Shri R. Parthasarthy, A ...
Mumbai
Oct-15-1983
Excise
Central Excise Rules, 1944 - Rules 9(1), 173G(1), 173Q(1), 221 and 225; Central Excise Act, 1944 - Sections 9, 9(1), 9C(1)
1984(2)ECC384; 1984(15)ELT18(Bom); [1984]147ITR412a(Bom)
and was attending the duties in respect of excise. The first Respondent who is the Assistant Collector of Central Excise, Kalyan Division I on 6-2-1980 filed a complaint against the petitioners Nos. 1 to 4 and the second … Class, Kalyan for the offence under Section 9(b), (bb), (bbb) and (c) of the Central Excises and Salt Act, 1944 on the allegations that the petitioners and the Respondent No. 2 who are the accused in that case … Equipment (Private) Ltd. were prosecuted for the offence under Sections 9(1) and 9C(1) of the Central Excises and Salt Act, 1944. They were sought to
Tag this Judgment! AI Brief & AskKedak Nath Goenka and ors. Vs. Superintendent of Central Excise and or ...
Kolkata
Aug-28-1978
Excise
Central Excises Act, 1944 - Section 9, 9(1), 9C and 9C(1)
1978(2)ELT538(Cal)
Calcutta-27 and its factory at Boral in the District of 24 Parganas. The company is licensed under the Central Excise Rules to manufacture aluminium tubes from aluminium strips.2. On March 10, 1978 the Superintendent of Central Excise, Centralised … to be implicated for the commission of an offence under Section 9 of the Central Excises and Salt Act, 1944 (hereinafter the Act) inasmuch as they were held to be responsible to the company for the conduct of … the offence under Sectiou 9 of the Act. Mr. Mukherjee has further argued that reading Section 9 and Section 9C of the Act together it is clear that it was the intention of the framers of the Act
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
All India Federation of Tax Practitioners and ors. Vs. Union of India ...
Supreme Court of India
Aug-21-2007
Service TaxConstitution
Finance Act, 1994 - Sections 65, 65(16), 66, 67, 68, 71, 72, 73 and 83; Finance (No. 2) Act, 1998; Constitution (Eighty-eighth Amendment) Act, 2003; Central Excise Act, 1944 - Sections 2, 3, 9C, 9D and 11B; Income Tax Act, 1961; Medicinal Act, 1955; Kerala Abkari Act; Cantonments Act, 1924 - Sections 60; Government of India Act, 1935 - Sections 100 and 142A; Uttar Pradesh Tax on Luxuries Act, 1995; Andhra Pradesh Tax on Luxuries Act, 1987; West Bengal Luxury Tax Act, 1994; Haryana Passengers and Goods Taxation Act, 1952 - Sections 3(3); Constitution of India - Articles 19(1), 245, 246, 246(1), 246(3), 248, 265, 268A, 269, 276, 276(1), 276(2), 276(3) and 366(29A)
AIR2007SC2990; (2008)5CompLJ488(SC); (2007)211CTR(SC)449; 2007(120)ECC451; 2007LC451(SC); [2007]293ITR406(SC); JT2007(10)SC305; (2007)6MLJ1062(SC); 2007(10)SCALE178; 2007(7)SCC527
expressions not defined in Chapter V but used therein shall bear the same meaning as given in the Central Excise Act, 1944. Section 66 stated that service tax shall be levied at the rate of five per cent of the value … judgment assessment. Section 73 dealt with value of taxable services escaping assessment. Section 83 inter alia stated that Section 9C, 9D, 11B etc. of the Central Excise Act shall apply also to collection and recovery of service tax.
Tag this Judgment! AI Brief & AskAll India Tax Payers Welfare Association Vs. Union of India (Uoi)
Chennai
Feb-17-2006
Service Tax
Finance Act, 1994 - Sections 65, 66, 68, 68(1), 70, 71A and 83; Central Excise Act, 1944 - Sections 1B, 9C, 9D, 11, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F, 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40; Finance Act, 2003 - Sections 66, 669(1) and 68; Finance Act, 2004 - Sections 83; Central Excises Act, 1944 - Sections 9C, 9D, 11, 11B, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F to 35O, 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D and 40; Service Tax Rules, 1997 - Rules 2, 12 and 17
(2006)205CTR(Mad)360; 2006[4]STR14
is to collect service tax from the users of service as contemplated Under Sections 12A and 12B of Central Excise Act, 1944. The second respondent rightly mentioned in all bills the details including service tax which is payable by the … may be, in relation to service tax as they apply in Excise:- 9C, 9D, 11, 11B, 11BB, 11C, 11D, 12, 12A, 12E, 12C, 12D, 12B, … that every person providing taxable service to any person shall pay service tax at the rates specified in Section 68(1) of the Finance Act in such manner and within such period as may be prescribed under the
Tag this Judgment! AI Brief & AskRamesh Inder Singh and anr. Vs. Assistant Collector, Customs and Centr ...
Punjab and Haryana
Oct-18-1983
Excise
Central Excise Act, 1944 - Sections 9, 9(1) and 9C; Code of Criminal Procedure (CrPC) - Sections 482
1985(4)ECC89; 1985(22)ELT712(P& H)
and Steel Company (Pvt.) Ltd., Jalandhar (hereinafter called as 'the company'). Shri M.S. Gill, Assistant Collector, Customs and Central Excise, Jalandhar (respondent) filed a complaint under Section 9 of the Central Excises and Salt Act, 1944 (hereafter referred … of commission or commission which would tantamount to an offence, they could not be prosecuted under Section 9(1). Section 9C was also not attracted as the prosecution against the accused was illegal.' 4. That was also a complaint
Tag this Judgment! AI Brief & AskRamesh Inder Singh and anr. Vs. Shri M.S. Gill, Assistant Collector of ...
Punjab and Haryana
Oct-18-1983
Excise
Central Excise Act, 1944 - Sections 9, 9(1) and 9C; Code of Criminal Procedure (CrPC) - Sections 482
1984(18)ELT181(P& H)
and Steel Company (Pvt.) Ltd., Jalandhar (hereinafter called as 'the Company'). Shri M.S. Gill, Assistant Collector Customs and Central Excise, Jalandhar (Respondent) filed a complaint Under Section 9 of the Central Excises and Salt Act, 1944 (hereafter referred … of omission or commission which would tantamount to an offence, they could not be prosecuted Under Section 9(1). Section 9C was also not attracted as the prosecution against the accused was illegal.' That was also a complaint Under
Tag this Judgment! AI Brief & AskRanson Industries Vs. Union of India (Uoi)
Jammu and Kashmir
Dec-12-2000
Excise
Central Excise Rules, 1944 - Rules 7, 7A, 9, 9A, 9B and 9C; ;Central Excise (Amendment) Rules, 1997; ;Central Excise Act, 1944 - Sections 2, 3(1) and 37
2003(151)ELT53(J& K)
spirit, the appellant purchases molasses produced in Khandsari sugar factory Excise duty is leviable on molasses under the Central Excise Act, 1944 ('Act') at the rate of Rs. 500/- per tonne (Entry 17.03 of Tariff Act, 1985). Till 1st March, … Central Excise (Amendment) Rules, 1997 (Amendment Rules), framed by the Central Government in exercise of powers conferred under Section 37 of the Act, 1944, certain amendments were made in certain rules of the Central Excise Rules relevant … Consequential amendments were also made in Rule 9A. By insertion of Rule 9C, provision was made for recovery of duty on molasses produced by a
Tag this Judgment! AI Brief & AskVuppalamritha Magnetic Components Limited Rep. by Its Managing Directo ...
Andhra Pradesh
Jan-22-2010
CustomsExcise
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
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 … initiation notifications or preliminary findings. The notification of the DA publishing the final findings is indisputably appealable under Section 9C before the CESTAT constituted under Section 129 of the Customs Act, 1962. This, however, is no ground to
Tag this Judgment! AI Brief & AskReliance Industries Ltd. Vs. Designated Authority and ors.
Supreme Court of India
Sep-11-2006
Customs
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
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 … duty was imposed on exports from the other countries.4. The appellant filed an appeal before the CEGAT under Section 9C of the Customs Tariff Act, 1975 against this Notification seeking enhancement of duty in the case of the
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