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The Commissioner of Central Excise Vs. Karnataka State Agro Corn Produ ...

Court : Karnataka

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 12B

Reported in : 2006(112)ECC533; 2006LC533(Karnataka); 2008[9]STR597

to the conclusion that the Respondent has not 'unduly enriched itself' in spite of Section 12-B of the Central Excise Act, 1944, and in the absence of sufficient evidence by the Respondent to rebut the presumption under the said Section?(b) … legally justified in coming to the conclusion that the Respondent has not 'unduly enriched itself' in spite of Section 12-B of the Central Excise Act, 1944, and in the absence of sufficient evidence by the Respondent to … is permissible for the CESTAT to totally ignore the effect of Section 12B of the Central Excise Act, 1944?(c) Whether the CESTAT is right in

Commissioner of C. Ex. Vs. Modi Oil and General Mills

Court : Punjab and Haryana

Subject : Excise

Reported in : 2007(210)ELT342(P& H)

ORDERM.M. Kumar, JJ1. The Revenue has approached this Court seeking reference under Section 35G of the Central Excise Act, 1944 (for brevity, 'the Act') seeking direction to the Central Excise and Gold Control Appellate Tribunal, New Delhi to … the buyer as required under Sub-section (1) of Section 11B and Section 12B of the Central Excise Act, 1944?Facts are not in dispute. The assessee-respondent … warranting admission of this matter would arise and accordingly the application filed by the Revenue is dismissed. - Sections 100-A [As inserted by Act 22 of 2002], 110 & 104 & Letters Patent, 1865, Clause 10: [Dr.

Leo Engineering (India) Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 10; ;Central Excise Act, 1944 - Sections 12B, 12C and 12D; Kerala General Sales Tax Rules, 1963 - Rules 31C, 31D and 67; Finance Act, 2000 - Sections 9 and 9(2B)

Reported in : [2006]146STC393(Ker)

of India [1998] 111 STC 467, where the Supreme Court upheld Sections 12B, 12C and 12D of the Central Excise Act, 1944 which provide for refund of duty only if it is proved that the manufacturer has not passed on

Adarsh Metal Corporation Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9(3), 11A(1), 11B, 11B(1), 11B(2), 11B(3), 11B(4), 11C(2), 11D(2), 12A, 12B, 12C, 12D and 37B; Central Excise and Customs Laws (Amendment) Act, 1991; Customs Act, 1962 - Sections 27(2), 28A(2), 28C and 28D(2); Contract Act - Sections 72; Essential Commodities Act; Income Tax Act, 1961 - Sections 41(1); Agriculture Produce Act; Madhya Bharat Essential Supplies (Temporary Powers) Act, 1948; Madhya Bharat Sugar Control Order, 1949; Constitution of India - Articles 14, 226 and 265; Central Excise Rules; Price Control Order

Reported in : 1993(67)ELT483(Raj)

final order. A specific order was passed by the court. The amended provisions of Section 11B of the Central Excise Act does not have the effect of nullifying that order.'The same view was reiterated in Gopal Hosiery v. Assistant … Item No. 26AA of the Tariff Schedule, as it was then existing, under the Central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act of 1944'). The petitioner claimed that the product manufactured by it properly … 20th September, 1991 by amending Section 11B of the Act and substituting Sections 12A, 12B, 12C and 12D in the said Act, the petitioner is

The Tata Iron and Steel Co. Ltd. Vs. the Union of India (Uoi) and ors.

Court : Patna

Subject : Excise

no longer maintainable in view of the provisions of Sub-sections (2) and (3) of Section 11B(3) of the Central Excise Act, 1944 (hereinafter referred to as 'the Act'). He, therefore, submits that an appeal being a continuation of the suit, … (Scooter Unit). He also submits that the plaintiff has also to discharge the onus in terms of Section 12B of the Act. He made various other submissions on the merits of the matter.17. Learned Counsel for the

Eastern Book Company and ors. Vs. D.B. Modak and anr.

Court : Supreme Court of India

Subject : Intellectual Property Rights

Acts : Companies Act, 1956; Copyright Act, 1957 - Sections 2, 13, 13(1), 13(2), 13(3), 14, 14(1), 16F, 16F(4), 17, 51, 52 and 52(1); Uttar Pradesh Copyright (Amendment) Act, 1975; Constitution of India - Articles 10, 15, 15(4), 16(4), 29, 226, 338(3), 340(1), 341 and 342; Terrorist and Disruptive Activities (Prevention) Act - Sections 2, 2(1) and 3(4); Indian Penal Code (IPC) - Sections 2 and 201; Central Excise Tariff Act, 1985; Indian Soldiers (Litigation) Act, 1925; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 147; Surtax Act, 1964 - Sections 8; Central Excise Act, 1944 - Sections 11B, 11D, 11E, 12A, 12B, 12C and 12D; Copyright (Amendment) Act, 1983; Copyright (Amendment) Act, 1984; Copyright (Amendment) Act, 1994; Copyright Act, 1842

Reported in : AIR2008SC809; 2008(2)ALD1(SC); 2008(56)BLJR181; (2008)1CALLT69(SC); (2008)1CompLJ1(SC); 2008(1)JKJ41[SC]; LC2008(1)56; (2008)1MLJ361(SC); 2008(36)PTC1(SC); 2007(14)SCALE1; 2008AIRSCW49; AIR2008SC809; 2008(1)SCC1; 2008(1)LH(SC)179; 2008(2)ICC206; 2008(4)KCCRSN237

text obtained from Registry: SCC Page: SCOPE OF SECTIONS 11B, 11D, 12A, 12B, 12C AND 12D OF THE CENTRAL EXCISE ACT, 1944 Sections 11B and 11D in Chapter II and Sections 12A, 12B, 12C and 12D in Chapter II-A are now

Collr. of Cus. Vs. Indo-swiss Synthetic Gem Mfg. Co. Ltd.

Court : Chennai

Subject : CustomsLimitation

Acts : Customs Act, 1962 - Sections 27, 27(2) and 28D; Central Excise Act, 1944 - Sections 11B and 12B; Constitution of India - Article 226

Reported in : 1995(52)ECC53; 2003(162)ELT121(Mad)

solution is not 'goods' coming within the direct purview of Section 3 of the Central Excises and Salt Act, 1944 (Act 1 of 1944 - for short 'CESA') and hence not subject to any Central Excise duty. This … goods and levied additional or countervailing duty under Customs Tariff Heading 70.21 and under item 23-A(4) of the Central Excise Tariff (for short 'CET'). The consignment had been cleared on payment of duty, as demanded.3. Even though the … Section 12-B--Assessee not entitled to refund of duty paid on RF solution--Central Excises and Salt Act (1 of 1944), Sections 3, 11-B, 12-B, 12-C--Central Excises and Customs Laws (Amendment) Act (40 of 1991)--Constitution of India, Article 226. - … pending before the respondent, Section 11B of CESA was amended with effect from 20-9-1991, substantially, besides newly introducing Sections 12B and 12C, by the Amendment Act. (i) The amended Section 11B reads as under :'11B. Claim for refund

All India Tax Payers Welfare Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : 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

Reported in : (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

Cce Vs. Siv Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2004)(95)ECC377

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Satya Developers Pvt Ltd. and Another Vs. Pearey Lal Bhawan Associatio ...

Court : Delhi

Subject : Service Tax

of business or commerce; ? 18. Section 83 of the Finance Act, 2007 makes certain provisions of the Central Excise Act, 1944 as in force from time to time applicable in relation to Service Tax as they apply in relation … of Goods Act, 1930 which have no application to service tax. Section 12B of the Central Excise Act relied upon by the learned Single Judge … arising out of obligations of the Respondent under the contract would be borne by the Respondent. ? 17. Sections 65 (105) states Taxabale Servicemeans any service provided or to be provided: (zzzz) ..to any person, by any