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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 … 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, manufacturer of cement, claimed benefit of rebate of Central

Triveni Structurals Ltd. Vs. Collector, Central Excise

Court : Allahabad

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B; Constitution of India - Article 226; Central Excise Rules, 1944 - Rules 8(1) and 173B

Reported in : 1987(14)ECC31; 1987(13)LC433(Allahabad); 1987(30)ELT707(All)

filed within six months, which is the period prescribed by Section 11B of the Central Excises and Salt Act, 1944. The refund claimed by the petitioner with regard to the years 1981-82, 1982-83 and 1983-84 was rejected. The … had been filed within six months, which is the period prescribed by Section 11B of the Central Excises and Salt Act, 1944. The refund claimed … a party in Austria. It has filed this writ petition for quashing the orders of the Assistant Collector, Central Excise, Allahabad, dated September 1, 1984 and the Collector, Customs and Central Excise, New Delhi, dated July 11, 1986.For

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)

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 … The Central Excise Rules, 1944 were framed by the Central Government in exercise of the powers conferred by Sections 6, 12 and 37 of the Central Excise & Salt Act, 1944 to carry into effect the purposes

Uttam Steel Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 12; Central Excise Act, 1944 - Secttion 11B; General Clauses Act, 1897 - Sections 6

Reported in : 2003(4)ALLMR829; 2003LC898(Bombay); 2003(158)ELT274(Bom); 2004(1)MhLj497

short question sought to be raised in this petition relates to an interpretation of Section 11B of the Central Excise Act, 1944 ('Act' for short) which came to be amended with effect from 12th May, 2002.Factual background The factual background … required to be made within the period of limitation prescribed under the statute.28. Prior to the insertion of Sections 11A and 11B to the Act, the claim for refund of duty and rebate of duty were governed

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 … 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 submitted … petition has been decided on the basis of the judgment of the Apex Court. Customs - refund - Sections 18, 18 (2), 27 and 47 of Customs Act, 1962, Excise Law, Rule 9B (5) of Central Excise

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 … Fathima Beevi, J.1. This is an appeal under Section 35L of the Central Excises and Salt Act, 1944. The appeal is directed against the order dated 15-4-1988 of the Customs Excise and Gold (Control) Appellate Tribunal, … duty. They made an application for refund as per rule under Section 11B of the Central Excises and Salt Act, 1944 on 30-10-1985.2. The, Assistant … Fathima Beevi, J.1. This is an appeal under Section 35L of the Central Excises and Salt Act, 1944. The appeal is

Triveni Chemicals Limited Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B, 11B(2), 11B(3) and 12A; Central Excise and Customs Laws (Amendment) Act, 1991 - Sections 3 and 11B; Indian Contract Act, 1872 - Sections 72

Reported in : 2007(207)ELT324(SC); 2006(14)SCALE40; (2007)2SCC503; 2007[5]STR177; [2007]7STT152

is dismissed. Rule is discharged. However, there shall be no order as to costs.4. Section 11B of the Central Excise Act, 1944, (for short, 'the Act') as was applicable at the relevant point of time, read as under :Section 11B: … J. who delivered the minority opinion, observed :I shall now examine the other provisions of the newly added sections. Sub-section (1) of Section 11B requires an application for refund to be made. Sub- section (2) requires the

Union of India (Uoi) Vs. Assam Hard Board Ltd.

Court : Guwahati

Subject : Excise

Acts : Companies Act, 1956; Central Excise Act, 1944 - Sections 11B, 11B(4), 11B(5), 15A, 35, 35A, 35B and 40; Contract Act - Sections 72; Madhya Bharat Sales Tax Act; Mines and Minerals (Regulation and Development) Act; Customs Act, 1878 - Sections 188 and 191; Code of Civil Procedure (CPC) - Sections 80; Constitution of India - Article 226

is 1990 (2) GLJ 86 (Assam Industrial Corporation v. Union of India). That was a case under the Central Excise Act and Rules and that matter arose out of a writ, further that case did not consider Section 11B … cannot seek redress in Civil Court as there is specific provisions for relief under Central Excises and Salt Act, 1944. It was further stated that the defendants under T.I. 15-A declared their products as Synthetic Resin and accordingly … under Sea Customs Act, 1878 and certain customs duty were imposed under Sections 188 and 191. A suit was filed challenging the legality and validity

Union of India (Uoi) Vs. Adarsh Metals Corporation

Court : Rajasthan

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 11B and 12

Reported in : 1994(74)ELT821(Raj); 1994(2)WLC707; 1994(2)WLN78

to refund because Section 11B was retrospective and unless he proves to the satisfaction of the Assistant Collector, Central Excise that he had passed on the incidence of excise duty to the buyer. In support of the arguments, … India before us. He urges that after the amendment of Section 11B of the Central Excises & Salt Act, 1944 even if there was an order of refund, the writ petitioner was not entitled to refund because Section … Union of India before us. He urges that after the amendment of Section 11B of the Central Excises & Salt Act, 1944 even if there

Oswal Agro Mills Ltd. and anr. Vs. Asstt. Collector of Central Excise, ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B

Reported in : 1994(46)ECC155; 1994(70)ELT48(SC); JT1994(1)SC610; 1994(1)SCALE552; (1994)2SCC546; [1994]1SCR650

this Court were not refundable to the appellants having regard to the provisions of Section 11B of the Central Excise and Salt Act, 1944. The bank guarantees not having been renewed, the 1st respondent then issued upon the … 13. This order will also dispose of I.A. No. 3 in the appeal. - INDIAN PENAL CODE, 1890 Sections 300 & 304 Part I: [Dr. Arijit Pasayat & Asok Kumar Ganguly, JJ] Murder and culpable homicide not