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Commissioner of Central Excise, Mumbai-iii Vs. I.S.P.L. Industries Ltd ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 4(1) and 35L; Central Excise Valuation Rules, 1975 - Rule 5; Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2003

Reported in : AIR2003SC2295; 2003(87)ECC255; 2003(154)ELT3(SC); JT2003(4)SC135; 2003(4)SCALE186; (2003)5SCC113; [2003]3SCR814

dated 3.7.1995 is a long notice calling upon to show cause in respect of different matters under the Central Excise Act, besides one relating to inclusion of the notional interest in the assessable value, on the interest free advances … Brijesh Kumar, J.1. All the above noted appeals have been preferred by the Revenue under Section 35L(b) of the Central Excise and Salt Act, 1944 (for short 'the Act') against the orders passed by … they are being disposed of by one common order. In Appeal No. 410 of 2000, it was also indicated on behalf of the respondent that

Devidayal Electronics and Wires Ltd. Vs. Union of India and Others

Court : Mumbai

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 4 and 11B; Central Excises Rule, 1944 - Rule 11; Constitution of India - Article 226

Reported in : 1986(10)ECC89; 1986(25)ELT638(Bom); 1985MhLJ120

Central Excise on this item is correct.There will be no order as to costs. Excise - deduction - Sections 4 and 11B of Central Excises Act, 1944, Rule 11 of Central Excises Rule, 1944 and Article 226 of … 33B of the First Schedule to the Central Excises and Salt Act, 1944, hereinafter referred to as 'the Central Excise Act'. At all times the petitioner, like other manufacturers of excisable goods, had paid excise duty on the wholesale

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

Court : Supreme Court of India

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 … 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

Flash Laboratories Ltd. Vs. Collector of Central Excise, New Delhi

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 4(4); ;Central Excise Act, 1944 - Sections 4, 4(1) and 4(4)

Reported in : AIR2003SC1894; [2003]116CompCas577(SC); 2003(85)ECC510; 2003(151)ELT241(SC); (2003)2SCC86; [2002]SUPP5SCR698

and Messrs. Parle Biscuits could be treated as 'related person' within the meaning of Section 4(4)[c] of the Central Excise Act, 1944.4. Section 4 of the Central Excise Act, 1944 deals with valuation of excisable goods for purposes of … these circumstances they are related persons and no reason to disagree with the views of the tribunal - Sections 37 &31: [Tarun Chatterjee & Aftab Alam, JJ] Revenue expenditure Expenses on replacement of machinery Held, Each machine

M/S. Ravi Kiran Plastics Pvt. Limited and Others Vs. Commissioner of C ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Land Acquisition

Excise Valuation (Determination of Price on Excisable Goods) Rules, 2000 and not under Section 4 (1)(a) of the Central Excise Act, 1944. It was agreed by both sides that the agreements and documents relied upon in all these appeals … Rule 10A of the Central Excise Valuation (Determination of Price on Excisable Goods) Rules, 2000 and not under Section 4 (1)(a) of the Central Excise Act, 1944. It was agreed by both sides that the agreements and

indo-national Limited and Vs. Union of India (Uoi) and

Court : Andhra Pradesh

Subject : Excise

Acts : Sea Customs Act - Sections 30; Central Excises Act, 1944 - Sections 3, 4, 4(1) and 4(2); Constitution of India - Article 226; Central Excises (Amendment) Act, 1973; Central Provinces and Bear Sales of Motor Spirit and Lubricants Taxation Act, 1938; Government of India Act, 1935; Madras General Sales-Tax Act, 1939; Sugar Excise Act; Companies Act, 1956; Karnataka Contract Carriages (Acquisition) Act

Reported in : 1979(4)ELT334(AP)

Ramanujulu Naidu, J.1. As the scope or ambit of Section 4 of the Central Excise and Salt Act, 1944, hereinafter called 'the Act', as amended by the Central … it is not given to the buyers who purchase on credit is based on the provisions of the Central Excise Act. When the trade discount is not given to all the wholesale buyers alike, the same is not a

Universal Cables Ltd. Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Subject : Excise

Acts : Companies Act, 1956 - Sections 171 and 446; Essential Commodities Act, 1955 - Sections 3; Central Excises Act, 1944 - Sections 4, 9, 11, 35, 40 and 40(2); Foreign Exchange Regulation Act, 1947 - Sections 12(1), 22 and 23; Sea Customs Act, 1878 - Sections 167(8); Income-tax Act, 1922 - Sections 45(2); Income-tax Act, 1961 - Sections 147 and 254(4); Bombay Sales Tax Act, 1953 - Sections 48; Central Provinces and Berar Sales Tax Act, 1947 - Sections 22(5); Central Excise Rules, 1944 - Rules 10, 173C and 173Q

Reported in : 1977(1)ELT92(MP); 1977MPLJ394

Court held that assessment proceedings are not taken for anything done or ordered to be done under the Central Excise Act, therefore, the period of limitation prescribed by Section 40(2) is not applicable to such proceedings. The case is … 30th July, 1974, some further relief was granted to the petitioner.7. In exercise of its powers conferred by Section 3 of the Essential Commodities Act, 1955, the Central Government on 20th March, 1970, promulgated the Aluminium (Control) … the ex-factory price was shown as Rs. 5.005/- per m.t. and Rs. 4.600/- per m.t. for properzi rods manufactured from Hindalco and Indal ingots respectively.

Ms. Royal Enfield (Unit of Ms. Eicher Ltd.) Vs Commissioner of Central ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Section 4(d)(i)

for the parties. 8. During the course of hearing our attention was drawn to Section 4 of the Central Excise Act, 1944 [for short the Act ], the relevant portion of which is extracted below for better understanding and … the learned counsel appearing for the parties. 8. During the course of hearing our attention was drawn to Section 4 of the Central Excise Act, 1944 [for short the Act ], the relevant portion of which is

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)

column of the table thereof from so much of the duty of excise leviable thereon, both under the Central Excise Act and the Additional Duties of Excise Act, as was in excess of the duty specified in the corresponding … 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

Commissioner of Central Excise, Chandigarh-i Vs. Ipf Vikram India Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 4, 4(1), 4A and 11A; Central Excise Rules, 1944 - Rule 173C and 173Q; Valuation Rules - Rule 6

Reported in : 2008(129)ECC198; 2008(155)LC198(SC)

the nearest ascertainable equivalent of the price [stipulated under Section 4(1)(a)] as contemplated under Section 4(1)(b) of the Central Excise Act, 1944.9. On the facts and circumstances of this case, we are not inclined to interfere with the Order … to show cause as to why duty as per details annexed to the notices be not recovered under Section 11A of the Act and penalty under Rule 173Q of he Central Excise Rules be not imposed upon