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Medley Pharmaceuticals Ltd. Vs. the Commissioner of Central Excise and ...

Court : Supreme Court of India

Subject : Central Excise

Acts : Central Excise Act, 1944 - Sections 35L(b), 3, 4(1)(b); Drugs Act 1940 - Sections 18, 27(d), 27(c); Drug Rules 1946 - Rule 65(18); Central Excise (Valuation) Rules, 1975 - Rules 7, 6(b)

three appeals is filed by the appellant - Medley Pharmaceuticals Ltd., under Section 35 L (b) of the Central Excise Act, 1944 (hereinafter referred to as `the Act'). In Civil Appeal No.3626 of 2005, the appellant calls in question the … dismiss Civil Appeal Nos. 1354-1355 of 2010. Parties to bear their own costs. Central Excise Act, 1944 - Sections 35L(b), 3, 4(1)(b); Drugs Act 1940 - Sections 18, 27(d), 27(c); Drug Rules 1946 - Rule 65(18); Central

Kolhapur Cane Sugar Works Ltd. and Another Vs. Union of India and Othe ...

Court : Delhi

Subject : Excise

Acts : Customs Act, 1962 - Sections 27 and 28; Central Excise Rules, 1944 - Rules 8(1), 10, 16, 16(2) and 173J; Central Excise Act, 1944 - Sections 3 and 3(1)

Reported in : 1990LC69(Delhi); 1986(24)ELT205(Del)

under sub-item (1) of the Item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise livable thereon as is specified in the … revision application of the petitioners against an order dated 23rd August, 1979 passed by the Appellate Collector of Central Excise, Bombay. The petition inter alias involves the question of the effect of repeal of Rules 10 and 10-A … Flashlight Industries Ltd. (supra) had an occasion to construe the expression 'Non-levy', 'short-levy' and 'erroneous refund' contemplated by Sections 27 and 28 of the Customs Act, 1962. The expression 'erroneous refund' was defined in para 19 of the

Machinnon Machenzie and Co. Ltd. Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 12, 17, 22, 23, 27, 28, 41, 46, 46(1) and 57; Central Excise Rules, 1944 - Rule 7

Reported in : 1991(52)ELT190(Bom)

had no jurisdiction to do this for excise duty could be recovered only under Rule 7 of the Central Excise Rules, 1944. This rule is worded as under :-'Every person who produces, cures or manufactures any excisable goods, … of the law. Officers like Respondent 2 could not exercise powers provided by the Central Excises and Salt Act, 1944 (CESTA). Their authority was confined to legislation dealing with customs. Respondents were not entitled to demand and/or retain … their actions resorting to Section 12, 22, 23, 28, 41, 46 and 27 of the C.A.4. The factual position is virtually that set out in … 1. This petition under Article 226 of the Constitution … All this sounds very formidable if one forgets the pivot of the sections aforementioned. The centerpiece of all these sections is the act of importation.Section

Sk. NasruddIn Biri Merchant Ltd. Vs. Assistant Collr., C. Ex.

Court : Patna

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B, 11B(5) and 11(8); Customs Act, 1962 - Sections 27 and 27(1); Central Excise Rules - Rules 11 and 143; Constitution of India - Articles 226 and 227

(Control), New Delhi, in Appeal Nos. 1656-57/84-D by which the said Tribunal confirmed the order of the Collector, Central Excise (Appeals), Calcutta, passed in Appeal No. 305/307/B.R. 80, dated 24-9-1980 refusing the prayer of the petitioner for refund … the expiry of six months. The learned Counsel referring to Section 11B of the Central Excises and Salt Act, 1944, submitted that the provision is mandatory and the authorities under the Act cannot extend the said period of … the claim for refund of duty was under the Customs Act. Section 27 of the Customs Act is pari materia to Section 11B of the … under the special statute dealing with subject. It was further stated that Section 11B(5) of the Act clearly states that notwithstanding anything contained in any … and Gold (Control), New Delhi, in Appeal Nos. 1656-57/84-D by which the said Tribunal confirmed the order

Atul Products Ltd. Vs. Union of India and Others

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 27 and 27(1); Central Excise Rules, 1944 - Rule 11; Central Excise Act, 1944 - Sections 4; Customs Tariff Act, 1975

Reported in : 1986(1)BomCR572; 1985(22)ELT714(Bom); 1986MhLJ554

1944. Item 11A of the First Schedule to the Central Excises and Salt Act (hereinafter referred to as Central Excise Tariff) is as follows :'Item No. 11A - PETROLEUM PRODUCTS NOT OTHERWISE SPECIFIED---------------------------------------------------------------------Item Rate of Duty--------------------------No. Description of … are exempt from the whole of the additional duty leviable thereon under Section 3 of the Customs Tariff Act, 1975. Hence the petitioners contend that … order dated 25-1-1979/6-2-1979 on the ground that the claim for refund was barred by limitation prescribed under Section 27(1) of the Customs Act, 1962. The petitioners filed an appeal from this order. The appeal however, was rejected

United Spirits Limited (Formerly Known as Shaw Wallace Distilleries) V ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(15), 9B, 11A, 11B, 11B(2), 12, 18, 18(1), 18(2), 18(3), 18(5), 26, 27, 27(1), 27A, 27(2), 27(3), 28, 28C, 28(3), 74, 75, 111, 115(2), 125, 125(1), 126 and 128(1); Central Excise Act, 1944; Taxation Laws (Amendment) Act, 2006; Central Excise and Customs Laws (Amendment) Act; Central Excise Rules, 1944 - Rule 9B, 9B(1) and 9B(5); Customs Rules

Reported in : 2009(6)BomCR401; 2009(111)BomLR2810; 2009(167)LC80(Bombay); 2009(240)ELT513(Bom)

w.e.f. 15.06.1999.21. It would, thus, be clear that what was under the consideration was the provisions of the Central Excise Act 1944 and Rules framed thereunder as in 1986. This is not an authority for the proposition that in case … it is submitted that in view of the express language of Section 27 of the Customs Act, 1962 only the duty and interest can be … duty to any other person;(d) the export duty as specified in Section 26;(e) drawback of duty payable under Sections 74 and 75.The refund under Sub-section (2) of Section 18(2)(a) will have to be read with the relevant … Made Foreign Liquor (IMFL) and have been manufacturing 'Royal Challenge Whisky' since 1982. The manufacture of 'Royal Challenge Whisky' requires the addition of undenatured Ethyl

Madras Rubber Factory Ltd. Vs. Assistant Collector of Central Excise, ...

Court : Chennai

Subject : Excise

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 27; Central Excise Rules, 1944 - Rules 2, 8, 10, 10(1), 11, 12 and 173J; Central Excise Act, 1944 - Sections 3, 4, 35, 35A, 36(2), 37 and 38

Reported in : 1981(8)ELT565(Mad)

173J of Central Excise Rules, 1944 and Sections 3, 4, 35, 35A, 36 (2), 37 and 38 of Central Excise Act, 1944 - petition filed for issue of writ of prohibition to restrain respondent from taking any further proceedings in … change in the Tariff rates. Thereafter he filed an application for refund after the period stipulated under S. 27 of the Customs Act. A Bench of this court held that there was no jurisdiction either to impose … petitioner has been marketing tread rubber in metal containers. With effect from 1-6-1968, tread rubber became assessable to excise duty on ad valorem basis under

Vikrant Tyres Ltd. Vs. Asstt. Collector of Central Excise, Mysore

Court : Chennai

Subject : Excise

Acts : Customs Act, 1962 - Sections 27; Central Excise Rules, 1944 - Rule 18(1); Central Excise Act, 1944 - Sections 3, 11B, 11B(2) and 35A

Reported in : 1998(101)ELT579(Mad)

where levy is held to be unconstitutional, to be preferred and adjudicated upon under Section 11B of the Central Excise Act, 1944 or under Section 27 of the Customs Act, 1962 and subject to claimant establishing that burden of duty … Rs. 7,50,000/- (Rupees Seven and Half lakhs only) from so much of the Excise Duty leviable thereon under Section 3 of the Central Excise and Salt Act. During the financial year 1985-86, the value of clearance of … Writ of mandamus directing the respondents to refund the amount of Rs. 19,024.04 to the petitioner covered by an Order No. 65/88 (B), dated 30-6-1988

Shriram Refrigeration Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1986)(8)LC192Tri(Delhi)

the Central Board of Excise and Customs under the then Section 35 of the Central Excises and Salt Act, 1944. This appeal was admittedly filed three days beyond the three months period of limitation prescribed. On 3-6-1978, Shri … special adjudicating authorities." "Appellate Authority has no power to condone delay in preferring appeals." "Section 35 of the Central Excise Act: The Act confers no powers to condone the delay in filing the appeal." "The appellate authority has no … for refund and it was rejected as barred by limitation under Section 27 of the Customs Act by the lower authorities. We must also mention … 1. As common questions of fact and law are … due compliance with the order.Both appellate and revisional jurisdictions under the erstwhile Sections 35 and 35A of the Act, which were earlier exercised by the

Sandvik Asia Ltd. Vs. Commissioner of Income Tax-i, Pune and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(43), 43B, 139(8), 214, 214(1), 214(1A), 215, 237, 240, 241, 243, 244, 244(1), 244(2), 244A, 244(1A), 244(1A)(1), 245 and 264; ;Direct Tax Laws (Amendment) Act, 1987; ;Requisitioning and Acquisition of Immovable Property Act, 1952; ;Central Excise Act, 1944 - Sections 11B, 11B(1) and 35F; ;Customs Act, 1962 - Sections 27(1) and 129E

Reported in : AIR2006SC1223; 2006(4)BomCR886; 2006(1)CTC741; (2006)200CTR(SC)505; 2006(196)ELT257(SC); [2006]280ITR643(SC); JT2006(2)SC7; (2006)2MLJ25(SC); 2006(1)SCALE569; (2006)2SCC508

Central Excise Department on the subject of refund of deposits made in terms of Section 35F of the Central Excise Act, 1944 and 129E of the Customs Act, 1962. The Circular is reproduced hereunder:Refund/Return of deposits made under Section 35F … entitled to receive interest on the refund and requested respondent No. 2 to grant interest on refund under Sections 214 and 244 of the Act for the period from 01.4.1977 to 31.03.1986.Assessment Year 1978-79:Notice of demand was … of the Actat 12% p.a. on Rs. 34,78,800/-for the period 1.4.1978 to 27.3.1981 (u/s 143(3)) 12,17,580iii) Int. u/s 244(1A) on Rs.34,78,800/- (R.O. issued on 23/4/1986)From