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Rollatainers Limited Vs. Commissioner of Central Excise, Delhi-iii
Supreme Court of India
Jul-29-2004
Excise
Companies Act, 1956; Central Excise Rules, 1944 - Rule 174(3); Central Excise Act, 1944 - Sections 2 and 11A(1)
(2004)4CompLJ104(SC); 2004(95)ECC329; 2004(170)ELT257(SC); JT2004(6)SC107; 2004(6)SCALE343; (2004)11SCC203
as to costs. Excise - Central Excise Rules, 1944 - Rule 174(3) - Central Excise Act, 1944 - Sections 2 and 11A(1) - Appellant company engaged in manufacture of various products in seven of its factories situated in different … Commissioner, Central Excise, Delhi- III and duty was claimed in sum of Rs.50,25,117.00 under Section 11A(1) of the Central Excise Act, 1944 and penalty of Rs.5 lacs. Aggrieved against this order, two appeals were preferred before the Tribunal and the
Tag this Judgment! AI Brief & AskCommissioner of Central Excise, Jaipur Vs. J.K. Udaipur Udyog Ltd. Overruled
Supreme Court of India
Sep-03-2004
Excise
Central Excise Tariff Act, 1985 - Sections 3; ;Central Excise Rules - Rule 57A, 57A(1), 57AA, 57AB, 57AC, 57AC(1), 57AH, 57F, 57J and 173Q(1); ;Central Excise Act, 1944 - Sections 2 and 11A; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Customs Tariff Act, 1975 - Sections 3
2004(96)ECC73; 2004(171)ELT289(SC); JT2004(7)SC152; 2004(3)SCALE6; (2004)7SCC344
Rule 57A, 57A(1), 57AA, 57AB, 57AC, 57AC(1), 57AH, 57F, 57J , 173Q(1) - Central Excise Act, 1944 - Sections 2 , 11A - Assessee engaged in business of manufacturing cement - Assessee taking CENVAT Credit under Rule 57 … duty of excise specified in the Second Schedule to the Central Excise Tariff Act, 1985, leviable under the Central Excise Act, 1944 in relation to the goods falling under Sub-heading Nos. 2401.90, 2404.99, 5402.20, 5402.32, 5402.42, 5402.43, 5402.52, 5402.62, 8415.00,
Tag this Judgment! AI Brief & AskPahwa Chemicals Pvt. Ltd. Vs. the Commissioner of Central Excise, New ...
Supreme Court of India
Feb-24-2005
Excise
Central Excise Tariff Act, 1985 - Sections 2, 11A and 11A(1); Central Boards of Revenue Act, 1963; Central Excise Act, 1944 - Sections 33, 35B(1) and 37B; Central Excise Rules, 1944 - Rules 2, 9(2), 57I and 57U
2005(99)ECC91; 2005(181)ELT339(SC); [2005]274ITR87(SC); JT2005(11)SC21; (2005)2SCC720
stand dismissed. There will be no Order as to costs. Excise - Central Excise Tariff Act, 1985 - Sections 2, 11A, 11A(1) - Central Boards of Revenue Act, 1963 - Central Excise Act, 1944 - Sections 33, 35B(1), … facts and legal position has been taken into consideration:-(i) By virtue of Clause (a) of Section 33 of Central Excise Act, 1944, Commissioners can adjudicate the cases of confiscation and penalty without limit. This power has been delegated to Deputy
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
O.K. Play (India) Ltd. Vs. Commissioner of Central Excise-ii, New Delh ...
Supreme Court of India
Feb-04-2005
Excise
Central Excise Act, 1944 - Sections 2, 11A, 11A(1), 11A(2), 11A(3) and 35L; Central Excise Rules, 1944 - Rules 9, 9(2) and 173G; Central Excise Tariff Act, 1985; Central Excise (Valuation) Rules, 1975 - Rule 6; Finance Act, 2000 - Sections 97, 97B and 110
AIR2005SC1031; 2005(98)ECC633; 2005(180)ELT291(SC); JT2005(2)SC208; (2005)2SCC555
J.1. The short question which arises for determination in these civil appeals filed under Section 35L(b) of the Central Excise Act, 1944 is - whether powdering of Low Density Polyethylene (LDPE) and High Density Polyethylene (HDPE) granules into moulding powder … issued the above two show-cause notices under Rule 9 read with Section 11A of the 1944 Act.4. In reply, the assessee contended that conversion of … extended period of limitation vide show-cause notice dated 4.11.1997?10. In order to answer the first question, we quote Sections 2(d) and 2(f) of the 1944 Act, which read as under:'2. Definitions. - In this Act unless there is
Tag this Judgment! AI Brief & AskCommissioner of Central Excise and Customs Vs. Padmashri V.V. Patil Sa ...
Mumbai
Jul-25-2007
Excise
Central Excise Act, 1944 - Sections 11, 11(1), 11A, 11A(2), 11AA, 11A(2B), 11AB and 11AC; Central Excise Rules, 1944 - Rule 173Q
(2007)109BOMLR1604; 2007(121)ECC27; 2007LC27(Bombay); 2007(215)ELT23(Bom)
is any discretion with the authorities to exempt penalty under Section 11AC and interest under Section 11AB of Central Excise Act, 1944, while confirming the demand for evaded excise duty? (2) Whether such exemption can be justified merely because the … show cause notice.' With the assistance of the learned Counsel representing both the parties, we have gone through Sections 11A, 11AA, 11AB and 11AC of the Central Excise Act, 1944. It is evident that Section 11AA enables
Tag this Judgment! AI Brief & AskGurupriya Tele Auto (P) Ltd. Vs. Supdt. of Central Excise
Karnataka
Aug-23-1991
Excise
Central Excise Tariff Act 1985; Central Excise Rules, 1944 - Rules 10, 11, 52, 173B, 173B(2), 173B(9), 173C, 173G(3) and 173-I ; Central Excise Act, 1944 - Sections 4, 11A, 11A(1), 11B, 35, 35A, 35E, 35E(2) and 35EE
1992(37)ECC62; 1992(58)ELT361(Kar); ILR1992KAR605
short). 2. The petitioner had filed classification list of the goods for approval under Rule 173B of the Central Excise Rules, 1944 (the Rules for short). In the list the petitioner classified the goods in question as falling … question raised in this Writ Petition involves the interpretation of Section 11A of the Central Excises and Salt Act, 1944 (the Act for short). 2. The petitioner had filed classification list of the goods for approval under Rule … Revenue it was submitted that provisions of Section 11A and those of Sections 35A and 35EE are independent provisions and could only be exercised by
Tag this Judgment! AI Brief & AskGwalior Rayon Mfg. (Wvg.) Co. Vs. Union of India (Uoi) and ors.
Madhya Pradesh
Apr-30-1982
Excise
Companies Act, 1956; Central Excise Act, 1944 - Sections 3, 4, 4(1), 11A and 37; Central Excise Valuation Rules, 1976 - Rule 6; Central Excise Valuation Rules, 1975 - Rule 5; Central Excise Rules, 1944 - Rules 10, 173A, 173C, 173C(1), 173C(3), 173G(1), 173G(3), 173I, 173Q, 173Q(1), 173Q(2), 233 and 233A; Constitution of India - Article 226; Indian Defence Rules - Rule 133A(2) and 133A(4); General Clauses Act - Sections 6
1982(10)ELT844(MP)
fixed by the Central Government from time to time under Section 3 of the Central Excises and Salt Act 1944 (hereinafter referred as 'the Act'). However, with effect from 10-11-1976, excise duty on sulphuric acid became payable with … reference to the value thereof determined under Section 4(1)(b) of the Act read with Rule 6(b) of the Central Excise Valuation Rules, 1976, framed under Section 37 of the Act for the purpose of determining the value of … together with Rule 6(b) of the Central Excise Valuation Rules, 1975, and Sections 3 and 4(1)(b) of the Act formed the basis of the allegation … of the Excise Rules was replaced by Section 11A, introduced earlier in the Act by the amending … miscellaneous provisions are contained in Chapter XIV of these rules wherein rules 233 and 233-A alone are relevant for the purpose of this petition. Rule
Tag this Judgment! AI Brief & AskBlue Star Limited Vs. Union of India (Uoi)
Mumbai
Jul-01-2003
ExciseLimitation
Central Excise Act, 1944 - Sections 2, 11A and 14
2003(161)ELT141(Bom)
per annum from 1-8-2003 till payment.28. The petition is dismissed, with costs. Excise - recovery of duty - Sections 2, 11A and 14 of Central Excise Act, 1944 - demand of duty from petitioner for manufacturing walk-in-coolers by … parts of refrigerating and air-conditioning appliances and machinery falling under Item 29A of the First Schedule in the Central Excise Act, 1944 except the parts specifically set out therein. Cabinet is one such part set out in the said Notification
Tag this Judgment! AI Brief & AskPatel Plastics Vs. Union of India
Gujarat
Sep-11-1991
Excise
Central Excise Rules, 1944 - Rule 9(2); Central Excise Act, 1944 - Sections 11A and 11A(1); Central Excise Tariff Act, 1985
1992(59)ELT247(Guj)
costs. Excise - notice - Rule 9 (2) of Central Excise Rules, 1944 and Section 11A (1) of Central Excise Act, 1944 - whether plastic battery tops manufactured by petitioners covered by tariff Item 42 which provides rate of duty … by the aforesaid Heading 85.06. For this purpose, reliance is placed on Note 2(b) (c) and 5 of Section XVI of the Central Excise Tariff Act, 1985. 9. In our view, the aforesaid contention is devoid of
Tag this Judgment! AI Brief & AskAmbalal Sarabhai Enterprises Ltd. Vs. Union of India
Gujarat
Nov-28-1990
Excise
Central Excise Act, 1944 - Sections 2, 3, 3(1) and 11A
1991(54)ELT30(Guj); (1991)1GLR498
Hence the prayer is rejected. Excise - excise duty - Sections 2, 3, 3 (1) and 11A of Central Excise Act, 1944 - whether 'steam' generated by petitioner liable to pay excise duty -process of making 'steam' involved conversion of
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