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Dec 04 2008

Commissioner of Customs and Central Excise Vs. Hongo India (P) Ltd. an ...

Court : Supreme Court of India

Decided on : Dec-04-2008

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35, 35H and 35H(1); Limitation Act - Sections 5 and 29(2)

Reported in : 2008(161)LC83(SC); 2009(233)ELT294(SC)

the delay of 16 days in filing the Reference Application by the Commissioner under Section 35H(1) of the Central Excise Act, 1944?3. The High Court came to the conclusion, vide its impugned judgment, that it has no power to condone … was entitled to condone the delay of 16 days in filing the Reference Application by the Commissioner under Section 35H(1) of the Central Excise Act, 1944?3. The High Court came to the conclusion, vide its impugned judgment,

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Mar 20 2002

Commissioner of C. Ex., Delhi-ii Vs. Bharat Foam Udyog (P) Ltd.

Court : Punjab and Haryana

Decided on : Mar-20-2002

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35H(1)

Reported in : 2002(82)ECC47; 2002(142)ELT546(P& H)

the claim for return of the money'. The Revenue has filed this petition under Section 35H(1) of the Central Excise Act, 1944 with the prayer that the Tribunal be directed to file a statement of the case and refer the … a direct consequence of the acceptance of appeal and had to be allowed--No question of law subsists. - Sections 80 (2) & 89 & Punjab Motor Vehicles Rules, 1989, Rules 85 & 80: [T.S. Thakur, CJ, Jasbir

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Nov 06 2001

Commissioner of C. Ex., Delhi-ii Vs. Associated Engineering Industries

Court : Punjab and Haryana

Decided on : Nov-06-2001

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35H(1)

Reported in : 2002(79)ECC154; 2002(139)ELT508(P& H)

passed by the Tribunal. It has approached this Court through the present petition under Section 35H(1) of the Central Excise Act, 1944. It prays that the Tribunal be directed to refer the following two questions of law for the opinion … aggrieved by the order passed by the Tribunal. It has approached this Court through the present petition under Section 35H(1) of the Central Excise Act, 1944. It prays that the Tribunal be directed to refer the following

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May 13 2002

Cce, Commissionerate-i, Chandigarh Vs. Suraj Udyog

Court : Punjab and Haryana

Decided on : May-13-2002

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35H(1)

Reported in : 2002(144)ELT293(P& H)

the Revenue was rejected by the Tribunal. It has now filed this petition under Section 35H(1) of the Central Excise Act, 1944 with the prayer that the Tribunal be directed to refer the following question of law for the opinion … Then the claim of the Revenue was rejected by the Tribunal. It has now filed this petition under Section 35H(1) of the Central Excise Act, 1944 with the prayer that the Tribunal be directed to refer the

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Mar 27 2009

Commissioner of Customs and Central Excise Vs. Hongo India (P) Ltd. an ...

Court : Supreme Court of India

Decided on : Mar-27-2009

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35, 35(1), 35B, 35B(5), 35C, 35C(1), 35EE, 35EE(1), 35EE(2), 35G, 35G(2), 35H and 35H(1); Limitation Act, 1963 - Sections 3, 4 to 24, 29, 29(2) and 29(3); Indian Contract Act, 1872 - Sections 25; Arbitration and Conciliation Act, 1996 - Sections 34; Arbitration Act, 1940 - Sections 16 and 30; Land Acquisition Act, 1894 - Sections 26 and 54; Kerala Private Forests (Vesting and Assignment) Act, 1971; Code of Civil Procedure (CPC) , 1908 - Sections 110 - Orders 21 and 45; Constitution of India - Articles 214 and 215; ;

Reported in : (2009)223CTR(SC)225; 2009(236)ELT417(SC); [2009]315ITR449(SC); JT2009(7)SC83; 2009(4)SCALE374; [2009]21STT90; 2009(3)LC1555(SC); (2009)24VST298(SC); 2009(5)SCC791;

has power to condone the delay in presentation of the reference application under unamended Section 35H(1) of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') beyond the prescribed period by applying Section 5 of the Limitation Act, … absence of specific provision for applying Section 5 of the Limitation Act, took note of other provisions i.e., Sections 35, 35B and 35EE, which enable the other authorities to condone the delay if sufficient cause was shown,

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Apr 05 2005

Channy Enterprises Vs. Commissioner of Central Excise, Chandigarh

Court : Supreme Court of India

Decided on : Apr-05-2005

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A and 35H(I); Induction Furnace Annual Capacity Determination Rules, 1977 - Rule 3; Central Excise Rules, 1944 - Rules 4 and 96(ZP)

Reported in : AIR2005SC2228; 2005(99)ECC723; 2005(182)ELT436(SC); JT2005(11)SC101; (2005)4SCC298

effect from 1st September 1997, the Government of India notified ingots and billets under Section 3-A of the Central Excise Act, 1944 for levy of excise duty on the basis of the annual capacity of production (ACP) of the factory. … circumstances, the appeal is dismissed but without any order to costs. Excise - Central Excise Act, 1944 - Sections 3A and 35H(I) - Induction Furnace Annual Capacity Determination Rules, 1977 - Rule 3 - Central Excise Rules, … mills in which it manufactures hot rolled steel products. With effect from 1st September 1997, the Government of India notified ingots and billets under Section

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May 11 2000

Collector of Central Excise, Jaipur Vs. M/S. Raghuvar (India) Ltd.

Court : Supreme Court of India

Decided on : May-11-2000

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 11-A, 35H and 37; Central Excises Rules, 1944 - Rule 57-I

Reported in : 2000(70)ECC1; 2000LC414(SC); 2000(118)ELT311(SC); (2001)1GLR877; JT2000(7)SC99; 2000(4)SCALE732; (2000)5SCC299; [2000]Supp1SCR236; AIR2000SC2027

law. The Reference is answered accordingly. No costs. Excise - credit - Sections 11A, 35H and 37 of Central Excises and Salt Act, 1944 and … Doraiswamy Raju, J.1. This Reference under Section 35H of the Central Excises and Salt Act 1944, (hereinafter referred to as 'the Act') came to be directly made at the instance of the Revenue to … 1991(55)ELT25(Guj) , and that of the Karnataka High Court reported in Thungabhadra Steel Products Ltd. v. Supdt. of Central Excise : 1992ECR87(Karnataka) .2. The factual details necessary to understand and appreciate the disputes between parties may be noticed,

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Mar 27 2009

Commissioner of Customs and Central Excise Vs. Hongo India (P) Ltd. an ...

Court : Supreme Court of India

Decided on : Mar-27-2009

Subject : Excise

Acts : Central Excise Act, 1944 - Section 35H(1); Limitation Act, 1963 - Section 5(2), 29(2)

Reported in : (2009)5SCC791

power to condone the delay in presentation of the reference application under unamended Section 35 H(1) of the Central Excise Act, 1944 (hereinafter referred to as "the Act") beyond the prescribed period by applying Section 5 of the Limitation Act, … before this Bench for determining the question, namely, "whether the High Court in the reference application under Section 35H (1) of the unamended Act, has power under Section 5 of the Limitation Act, 1963 to condone the delay … Section 5 of the Limitation Act, took note of other provisions i.e., Sections 35, 35B and 35EE, which enable the other authorities to condone the

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Nov 27 2001

N.K.H. Alloys Vs. Commr. of C. Ex., Chandigarh-i

Court : Punjab and Haryana

Decided on : Nov-27-2001

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 96ZO anf 96ZO(2); Central Excise Act, 1944 - Sections 35H

Reported in : 2002(79)ECC763; 2002(140)ELT376(P& H)

in the manufacture of steel ingots and billets. It has filed this petition under Section 35H(1) of the Central Excise Act, 1944 with the prayer that the Tribunal be directed to state the facts and refer the following two questions … The petitioner is engaged in the manufacture of steel ingots and billets. It has filed this petition under Section 35H(1) of the Central Excise Act, 1944 with the prayer that the Tribunal be directed to state the

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Jan 14 2002

Collector of Central Excise Vs. Zenith Papers

Court : Punjab and Haryana

Decided on : Jan-14-2002

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 57A and 57Q

Reported in : 2002(84)ECC657; 2002(146)ELT518(P& H)

arises for consideration in this bunch of seven petitions/reference filed by the Revenue under Section 35H{1) of the Central Excise Act 1944. 2. Counsel for the parties have referred to the facts in G.C.R. No. 14 of 1999. These may … the short question which arises for consideration in this bunch of seven petitions/reference filed by the Revenue under Section 35H{1) of the Central Excise Act 1944. 2. Counsel for the parties have referred to the facts in

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