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Commissioner of Central Excise Vs. Goa Bottling Co. Pvt. Ltd.,

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35(H) and 173E; Central Excise Rules, 1944 - Rule 173E and 173E(20)

Whether Tribunal is empowered to over ride the power of Commissioner, conferred by legislation under Rule 173E of Central Excise Rules, 1944 to fix up the production norms that too based on the formula disclosed by the assessee during

M/S. Triveni Rubber and Plastics Vs. Collector of Central Excise, Coch ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excises Act, 1944; Central Excise Rules - Rule 173E; Constitution of India - Article 136

Reported in : AIR1994SC1341; 1996(54)ECC17; 1994(73)ELT7(SC); 1994Supp(3)SCC665; MANU/SC/0309/1994

upon the installed capacity cannot be accepted. 6. Mr. Anam contended that according to Rule 173E of the Central Excise Rules, the power consumption alone cannot be taken as the basis for estimating the production and that the several

George Varghese Vs. Collector of Central Excise

Court : Kerala

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A; Income Tax Act - Sections 23(3) and 66(1); Import Control Act; Central Excise Rules, 1944 - Rules 6, 9(2), 52A, 53, 173E, 173G and 173Q; Constitution of India - Article 136; Import Control Order

Reported in : 1992(60)ELT361(Ker)

the Rules and the goods are liable to be confiscated under Rule 9(2) and Rule 173Q of the Central Excise Rules, 1944. The tempo van was also determined as liable for confiscation, but the van and the tread rubber … of sulphur had damaged in rain and therefore, not used. The contention of the assessee was that under Rule 173E, the normal quantum of production has to be determined with reference to various factors and some of those

Sri Ganesh Match Works Vs. Union of India and anr.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9B, 10, 11, 173E, 173G and 173J

Reported in : 1986(9)ECC285; 1985(20)ELT247(Mad)

and the higher consumption of veneers, he was called upon to show cause under Rule 173-E of the Central Excise Rules. After getting his explanation and considering the same, the Assistant Collector of Central Excise, Sivakasi exercising his powers … and noting of discrepancies by authorities in 1969--Issue of demand notice and levy of penalty in 1973 under Rule 173E read with Rule 173J--Rule 173J attracts Rule 10--Demand barred by limitation--Central Excise Rules, 1944, Rules 10, 173E, 173J.

P.K. Ravindran Vs. Commissioner of C. Ex.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9(2) and 173E

Reported in : 2003(156)ELT182(Mad)

during the period 1981-86, is vitiated.2. The principal contention is that guidelines contained in Rule 173E of the Central Excise Rules have been ignored. Counsel contends that the number of employees are 4; that the power consumption is as

Gulf Olefines (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (1998)(62)ECC368

JDR for the revenue.3. Briefly the facts are that vide Order-in-Original No. 13/89, dated 31-12-1989, learned Collector of Central Excise confirmed demand for duty of Rs. 33,51,392.42 out of which the first appellant had already paid Rs. 15 … the form of additional evidence at this stage, wherein, he submitted that the department had since then applied Rule 173E to the unit of M/s. Gulf Olefines and during this exercise had come to the conclusion that this … fourth appellants and a penalty of Rs. 1 lakh was imposed under Rule 209A on the fifth appellant, as recorded above. (a) Allegation of suppression

Reliance Industries Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1987)(11)LC287Tri(Mum.)bai

Excise, Bombay-Ill, holding that the normal quantum of production need not be determined Under Rule 173E of the Central Excise Rules 1944, before framing charges (i) and (ii) in the show cause notice No. V(18)15-54/85/6773, dated 28-10-1985. Charge (i)

Premier Packaging Private Vs. Collecltor of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1986)LC323Tri(Delhi)

argued that the Department has rested its case as if the concept of normal production, as visualised under Rule 173E of Central Excise Rules, 1944 were applicable to them which is not so.Appellants have cited the case of … the contravention which has been alleged by the Department. It is pointed out that Rule 9 of the Central Excise Rules provides that "no excisable goods shall be removed from the place where they are produced until the excise

Transformers and Electricals Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Excise

Reported in : (1992)(42)LC168Tri(Chennai)

of the case and in the absence of any fixation of normal production under Rule 173E of the Central Excise Rules, 1944, the Collector had jurisdiction to estimate or was justified in estimating the production of laminates from CRGO

Arti Steel Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1999)LC598Tri(Delhi)

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi