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Sep 24 2004

Commissioner of Central Excise, Pondicherry Vs. Acer India Ltd.

Court : Supreme Court of India

Decided on : Sep-24-2004

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3, 4, 4(1), 4(3) and 11A(1); Customs Tariff Act; Constitution of India - Article 265; Central Excise Tariff Act, 1985

Reported in : 2004(96)ECC313; 2004(172)ELT289(SC); JT2004(8)SC53; 2004(8)SCALE169; (2004)8SCC173; [2004]137STC596(SC)

of Central Excise, Trichy purported to be in terms of the proviso appended to Section 11A(1) of the Central Excise Act, 1944. The respondent pursuant to the said notices filed their show causes.5. The Commissioner of Central Excise by an … Act.62. Rule 1 of the Rules for the Interpretation of the First Schedule states that the titles of Sections and Chapters are provided for ease of reference only which having regard to Chapter 84 providing for nuclear … would not be called upon to pay the differential duty of Rs. 48,65,003/-.4. Yet again a show cause notice was issued on 19.8.2002 demanding a

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Jul 30 2009

Commissioner of Central Excise, Indore Vs. Grasim Industries Ltd.

Court : Supreme Court of India

Decided on : Jul-30-2009

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 3(1), 4, 4(1), 4(3) and 35L; Finance Act, 2000 - Sections 94; Central Excise Tariff Act, 1985

Reported in : 2009(168)LC177(SC); 2009(241)ELT321(SC); JT2009(13)SC186; 2009(11)SCALE401; 2009(8)LC3695(SC)

ORDER1. This batch of appeals, by the Revenue, under Section 35L(b) of the Central Excise Act, 1944 (for short 'the Act') is directed against the orders passed by the Customs, Excise & Service Tax Appellate … in Commissioner of Central Excise v. Acer Ltd. : (2004) 8 SCC 173. While considering the relationship between Sections 3 and 4 of the Act and particularly the effect of definition of 'Transaction Value' in Section 4(3)(d), … appeals, by the Revenue, under Section 35L(b) of the Central Excise Act, 1944 (for short 'the Act') is directed against the orders passed by the

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Feb 07 1992

Ralliwolf Ltd. Vs. Union of India

Court : Mumbai

Decided on : Feb-07-1992

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 4(1) and (4) and 11(B)

Reported in : 1992(2)BomCR262; (1992)94BOMLR91; 1992(59)ELT220(Bom)

petitioners, in or about 1988, the first respondent herein introduced 'self removal procedure' under Chapter VIIA of the Central Excise Rules, 1944. On the introduction of the amendment to Section 4 of the Central Excises and Salt Act, … to costs. Central Excises and Salt Act (Act I of 1944) [as amended by Act XXII of 1973], Sections 4(4)(c), 4(1)(a) proviso (iii) - Central Excises and Salt (Amendment) Act (Act XXII of 1973), Section 2 -

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Mar 05 1993

Bata India Ltd. Vs. Assistant Collector of Central Excise

Court : Punjab and Haryana

Decided on : Mar-05-1993

Subject : Excise

Acts : Companies Act, 1956; Central Excise Act, 1944 - Sections 3(2), 4 and 4(4); Central Excise Tariff Act, 1985; Central Excise (Amendment) Act, 1973 - Sections 4(1) and 4(2); Finance Act, 1982; Customs Tariff Act, 1975 - Sections 3; Central Excise Rules, 1944 - Rule 8(1); Central Excise (Valuation) Rules, 1975; Constitution of India - Article 226

Reported in : 1993(43)ECC88; 1993LC25(P& H); 1993(67)ELT281(P& H)

28, 1986 such duty is leviable as and at the rates set forth in the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as 'the 1985 Act')- By virtue of the powers conferred by Rule … to deduct amount of duty at the scheduled rate under the provisions of the Central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act') while applying Notification No. 49/86-C.E., as amended by Notification No. 89/87-C.E. The … scheduled rate under the provisions of the Central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act') while applying Notification No. 49/86-C.E., as … of the footwears in question calculated in accordance with the provisions of Section 4 of the Act did not exceed Rs. 5/- per pair, the

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Aug 18 1986

Union of India (Uoi) and ors. Vs. Modi Rubber Ltd.

Court : Supreme Court of India

Decided on : Aug-18-1986

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2 and 8(1); Finance Act, 1979 - Sections 32(4); Central Excise Laws (Amendment and Validation) Act, 1982; Central Excise Act, 1944 - Sections 3; Additional Duty of Excise (Goods of Special Importance) Act, 1957

Reported in : AIR1986SC1992a; 1986(10)ECC73; 1986(25)ELT849(SC); JT1986(1)SC178; 1986(2)SCALE269; (1986)4SCC66; [1986]3SCR587; 1986(2)LC646(SC)

employed in two Notifications issued by the Government of India under Sub-rule (1) of Rule 8 of the Central Excise Rules 1944, one bearing No. 123/ 74-C.E. dated Ist August 1974 and the other bearing No. 27/81-C.E. dated … is limited in its connotation only to basic duty of excise levied under the Central Excise and Salt Act 1944 or it also covers special duty of excise levied under various Finance Bills and Acts, additional duty of … to duty of excise under the Central Excise and Salt Act 1944. Section 3 Sub-section(i) of this Act provides that there shall be levied and

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May 09 1997

idl Chemicals Ltd. Vs. Collector of Central Excise

Court : Supreme Court of India

Decided on : May-09-1997

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4(1); Central Excise Rules - Rule 9 and 9A

Reported in : 84(1997)CLT434; 1997(92)ELT289(SC); JT1997(5)SC440; 1997(4)SCALE199; (1997)5SCC311

that the duty is to be paid on the 'normal price', a contemplated by Section 4(1) of the Central Excise Act, 1944. The 'normal price' is a price at which the goods are usually sold to the wholesale dealers. There … behalf of the appellant that the duty is to be paid on the 'normal price', a contemplated by Section 4(1) of the Central Excise Act, 1944. The 'normal price' is a price at which the goods are

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Aug 14 2007

Elgi Equipments Ltd. Vs. Commnr. of Central Excise, Coimbatore

Court : Supreme Court of India

Decided on : Aug-14-2007

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4 and 4(1); Central Excise Act, 1943; Central-Excise (Valuation) Rules - Rule 6

Reported in : JT2007(10)SC511; 2007(10)SCALE156; (2007)8SCC84

to valuation of excisable goods for purposes of charging of duty. Section 4(1)(a) states that where under the Central Excise Act, 1944, duty of excise is chargeable on any excisable goods with reference to value, such value, shall, subject to … Vide paragraph 10, it has been held by this Court that in order to get the benefit of Section 4(1)(a) (as it stood at the relevant time), the assessee has to establish that the discount claimed was

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Apr 04 2001

Nuchem Plastics Limited Vs. Assistant Collector of C. Ex., Faridabad

Court : Delhi

Decided on : Apr-04-2001

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4(1)

Reported in : 2002(143)ELT254(Del)

case, there shall be no order as to costs. Excise - excise duty - Section 4 (1) of Central Excise Act, 1944 - petition filed seeking direction to respondent to approve that excise duty must be paid by it on … officials of the Department of Central Excise, Faridabad had also been referred to the Board in terms of Section 35A of the Act. The relevant extract of the said letter is as under:'One of the items covered

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Oct 25 2004

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

Court : Supreme Court of India

Decided on : Oct-25-2004

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

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Nov 12 2007

Commnr. of Central Excise, Allahabad Vs. Somaiya Organics (India) Ltd.

Court : Supreme Court of India

Decided on : Nov-12-2007

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4(1) and 11AC; Central Excise Rules, 1944 - Rule 173C; Central Excise Valuation Rules, 1975 - Rule 6

Reported in : 2007(123)ECC104; 2007(149)LC104(SC); 2007(13)SCALE65; 2007AIRSCW7565

show cause notice. Respondents determined the assessable value of SDS for the purpose of Section 4(1)(b) of the Central Excise Act, 1944 (in short the 'Act') on costing basis as it had no sale of SDS. The cost fixation was … relied upon in the show cause notice. Respondents determined the assessable value of SDS for the purpose of Section 4(1)(b) of the Central Excise Act, 1944 (in short the 'Act') on costing basis as it had no

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