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Union of India (Uoi) and anr. Vs. the Delhi Cloth and General Mills Co ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 4

Reported in : AIR1998SC2917; 1997(91)ELT23(SC); JT1997(4)SC324; (1997)4SCC303; 1997(1)LC699(SC)

is not marketable, its assessable value cannot be ascertained Under Section 4 of the Central Excises and Salt Act, 1944 because no such article of the like kind and quality is sold or is capable of being sold.(3) … Since it is not marketable, its assessable value cannot be ascertained Under Section 4 of the Central Excises and Salt Act, 1944 because no such … dated 16th September, 1975, have, however, held that calcium carbide manufactured by the company was assessable under the Central Excise Act. The company, therefore, moved a writ petition in the Delhi High Court for quashing these orders.4. The Union

Golden Tobacco Company Ltd. Vs. Union of India and Another

Court : Mumbai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9, 11 and 173J; Central Excise Act, 1944 - Sections 4

Reported in : (1982)84BOMLR274; 1983(14)ELT2238(Bom)

of ad valorem excise duty under Item 4 in the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944). The Petitioners had appointed sole distributors for different parts of India, and, therefore, for the … Limited, who carry on the business of manufacturing cigarettes, against the Union of India and the Collector of Central Excise. At the relevant time the petitioners' factory was situate at Swami Vivekanand Road, Vile Parle, Bombay. The cigarettes … 1958 the said Assistant Collector referred the Petitioners to the provisions of Section 4 of the said Act and stated that what was relevant for

R.C. Tobacco Pvt. Ltd. and anr. Etc. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1982 - Sections 51; Central Excise Act, 1944 - Sections 5A, 5A(1), 11A and 11B; Central Excise (Amendment) Act, 1985 - Sections 11A; Finance Act, 2003 - Sections 154, 154(1) and 154(4); Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3(3); Bombay Sales Tax Rules, 1959 - Rule 41E; ;Orissa Sales Tax Act, 1947 - Sections 6; Maharashtra Tax Laws (Levy Amendment and Repeal) Act, 1989 - Sections 26; ;Central Excise Rules, 1982 - Rules 9, 9(1) and 49; Bombay Sales Tax (Amendment) Rules, 1992 - Rule 41E; ;Constitution of India - Articles 13, 14, 16 and 19, 19(1), 31(1), 265, 276(2) and 286; ;Orissa Sales Tax Validation Act, 1

Reported in : 2005(102)ECC449; 2005(188)ELT129(SC); JT2005(12)SC281; (2005)7SCC725

writ petitions without any order as to costs. Excise - Exemption - Constitutionality - Section 5A of the Central Excise Act, 1944, Sections 154, 154(1) and 154(4) of Finance Act, 2003 - and Articles 14 and 19 of the Constitution -

Roche Products Ltd. Vs. Union of India

Court : Mumbai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 233B; Central Excise Act, 1944 - Sections 4

Reported in : 1991LC58(Bombay); 1991(51)ELT238(Bom)

there will be no order as to costs. Excise - refund of excise duty - Section 4 of Central Excise Act, 1944 - petitioner was entitled for exemption of excise duty under exemption notification - Assistant Collector states that price … why the Company should not be directed to file the price list in Part IV, as required under Section 4, Proviso (iii) of Clause (a) of sub-section (i) of the Act on the basis of the prices

i.T.C. Ltd. Vs. Union of India

Court : Mumbai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 4 and 8; Central Excise Act, 1944 - Sections 4

Reported in : 1989(20)LC241(Bombay); 1993(64)ELT202(Bom)

Excise - exemption notification - Rules 4 and 8 of Central Excise Rules, 1944 and Section 4 of Central Excise Act, 1944 - assessable value of goods of petitioners not worked out in accordance with Section 4 after availing concession … The basic issue, he noted, was that the assessable value had not been worked out in accordance with Section 4 of the Central Excises & Salt Act, 1944, after availing the concession provided by the notification.6. The

Escorts Ltd. Vs. Commissioner of Central Excise, Delhi-ii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944; Central Excise Act, 1944 - Sections 4, 4(1) and 4(4); Central Excise Valuation Rules, 1975 - Rule 6

Reported in : 2004(96)ECC545; 2004(173)ELT113(SC); JT2004(9)SC265; 2004(9)SCALE6; (2004)8SCC335

allowed to the extent indicated above without any order as to costs. Excise - Central Excise Rules, 1944; Central Excise Act, 1944 - Sections 4, 4(1) and 4(4); Central Excise Valuation Rules, 1975 - Rule 6 - Issue of show

Kesoram Cements, Basantnagar Vs. Union of India and ors.

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9, 11 and 173J; Central Excise Act, 1944 - Sections 4, 11B, 11B(1) and 40

Reported in : 1982(10)ELT214(AP)

Matched in: Advocate K. Srinivasa Murthy, Adv. K. Subrahmanya Reddy, Standing-Counsel for Central Government

Sarada Plywood Industries Ltd. Vs. Union of India (Uoi)

Court : Guwahati

Subject : Excise

Acts : Constitution of India - Articles 226 and 265; Central Excise Act, 1944 - Sections 4, 4(1), 4(2), 4(4), 4(I), 11A, 11A(1) and 35; Central Excise Rules, 1944 - Rules 9(2), 173B, 173C, 173C(5) and 233; Central Excise Tariff Act, 1985; Central Excise (Amendment) Act, 1973; Central Excise (Valuation) Rules, 1975

to other part of the section. The Trade Notice dated 1-4-1987 is clearly outside the ambit of the Central Excise Act and the Rules framed thereunder. The direction for filing of price list and valued the goods in a … Section 4(1)(a), as well as from sale depot as per Section 4(2) of the Central Excises and Salt Act, 1944, in wholesale and the unit billing price at these two points of sale is different, he shall likewise … :-'where the assessee sells their commodities at the factory gate as per Section 4(1)(a), as well as from sale depot as per Section 4(2) of

M/S. Colfax Laboratories and Another Vs. the State of Goa, Through the ...

Court : Mumbai

Subject : Excise

Acts : Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Sections 2, 3, 6 and 19; Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 - Rules 11, 12, 60(1) and 68; Central Excise Act, 1944 - Sections 4; Drugs and Cosmetics Act, 1940 - Sections 3; Central Excise Rules, 1944 - Rule 10; Companies act, 1956; Customs Tariff Act, 1975 - Sections 3

Reported in : 1999(3)BomCR704

Excise Commissioner is in accordance with the Schedule to the said Act read with Section 4 of the Central Excise Act, 1944. We shall deal with these issues one-by-one.1. Whether after shave lotions manufactured by the petitioners are 'medicinal preparations', … In this connection, it has been further argued by the learned Senior Counsel for the petitioners, that in sections 2(g) and (k) of the said Act the expression used is 'intended to be used/intended for use' and

Vidarbha Veneer Industries Ltd. Vs. Union of India

Court : Mumbai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 11; Central Excise Act, 1944 - Sections 4 and 11B

Reported in : 1992(58)ELT435(Bom)

Excises and Salt Act, 1944, Rule 11 of Central Excise Rules, 1944 and Sections 4 and 11B of Central Excise Act, 1944 - petitioner's application to refund illegally collected tax rejected on ground of delay in filing application - Section