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The Commissioner of Central ] Excise and Custom, Daman, Vs. M/S. Gujch ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Chapters 22, 28, 29, 34, 38 and 39; Central Excise Rules, 1944 - Rules 57A, 53, 223B, 9(2); Central Excise & Salt Act, 1944 - Sections 11A, 34,6

various products, which are, excisable goods failling under Chapters 22, 28, 29, 34, 38 and 39 of the Central Excise Tariff Act, 1985 and are also availing modvat facility under Rule 57A of the Central Excise Rules, 1944 (herein after for … should not be demanded and recovered from the said assessee under Rule 9(2) of Central Excise Rules, 1944 read with proviso to Section 11A of … marking on it totally numbering 672 bags weighing 16800 kgs, valued at Rs.11,08,800/ were lying in the packing section of the auxiliary department of the factory premises of the Respondents. The officers of the Appellant on reconciliation/comparison

D.C.L. Polyster Ltd., Nagpur Vs. Collector of Central Excise and Custo ...

Court : Supreme Court of India

Subject : ExciseLimitation

Acts : Central Excise Act, 1944 - Sections 35L; ;Central Excise Tariff Act, 1985 - Sections 7 and 9; Central Excise Rules, 1944 - Rules 3, 9, 49, 52A and 276

Reported in : 2005(99)ECC137; 2005(181)ELT190(SC); JT2005(2)SC486; (2005)3SCC455

chapter heading 39.15 (waste) or whether it is classifiable under chapter heading 39.07 (Primary Form of Plastic) of Central Excise Tariff Act, 1985 (hereinafter referred to for the sake of brevity as 'the 1985 Act') as contended by the department.2. DCL … S.H. Kapadia, J.1. The issue which arises for determination in this civil appeal filed by the assessee under Section 35L(b) of Central Excise Act 1944 (hereinafter referred to for the sake of brevity as 'the 1944 Act') … to 27.2.1994 without cover of gate passes and in contravention of Rules 9, 49, 52A and 276 of the Central Excise Rules, 1944, with intention

Collector of Central Excise, Calcutta Vs. Alnoori Tobacco Products and ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(1), 52, 52A, 54, 174 and 226; Central Excise Act, 1944 - Sections 35F

Reported in : 2004(95)ECC207; 2004(170)ELT135(SC); JT2004(5)SC593; 2004(6)SCALE232; (2004)6SCC186

2401.00 as un-manufactured tobacco and not classifiable as manufactured tobacco under sub-heading 2404.90 of the Schedule to the Central Excise Tariff Act, 1985 (in short the 'Tariff Act').2. Background facts in a nutshell are as follows:The respondents are having licence under … paid, statutory records were not maintained, thereby contravening provisions of Rules 174, 9(1), 52, 52A, 54 and 226 of the Central Excise Rules, 1944 (in … not complied with by depositing the amount of duty demanded, the appeals were dismissed for non compliance of Section 35F of the Act. Similar was the position in respect of demands raised against both the respondents.5. The

Commissioner of Central Excise, Calcutta Vs. Emkay Investments (P) Ltd ...

Court : Supreme Court of India

Subject : ExciseCivil

Acts : Schedule Act, 1985; Central Excise Tariff Act, 1985; Central Excise and Salt Act, 1944 - Sections 4; Central Excise and Salt Rules, 1944 - Rules 9(1), 173B and 173C; Central Excise Rules, 1944 - Rules 52A, 173F, 173G(2) and 226

Reported in : AIR2005SC261; 2005(1)CTC146; 2004(97)ECC537; 2004(174)ELT298(SC); JT2004(10)SC377; 2004(10)SCALE269; (2005)1SCC526

manufacturer of plywood in the brand name of 'MERINO' classifiable under sub-Heading 4408.90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1985) have contravened the provisions of Rules 9(1), 173B, 173C read with Section 4 of the … a brand or trade name of another person. Neither in Clause 4 of the Notification nor in Explanation IX is it provided that the specified goods must be the same or similar to the goods for which

Pahwa Chemicals Pvt. Ltd. Vs. the Commissioner of Central Excise, New ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 2, 11A and 11A(1); Central Boards of Revenue Act, 1963; Central Excise Act, 1944 - Sections 33, 35B(1) and 37B; Central Excise Rules, 1944 - Rules 2, 9(2), 57I and 57U

Reported in : 2005(99)ECC91; 2005(181)ELT339(SC); [2005]274ITR87(SC); JT2005(11)SC21; (2005)2SCC720

follows:The Appellants are engaged in manufacture of Textile Printing Adhesives falling under Chapter Heading No. 3402 of the Central Excise Tariff Act, 1985. The Appellants were claiming benefit of Notification No. 1 of 1993 as amended and Notification No. 16 of … Central Excise Officer can issue notice and adjudicate the demands under Rule 9(2)/Rule 57-I/Rule 57U of Central Excise Rules, 1944.(iv) In order to bring about … pending before this Court.7. In order to consider this point it is necessary to see the relevant provisions.8. Section 11A, as it stood, prior to 14th May, 1992 reads as follows:'SECTION 11A. Recovery of duties not levied

Collector of Central Excise, Patna Vs. Tata Iron and Steel Co. Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9(2), 174; Central Excise Act, 1944 - Sections 2; Central Excise Tariff Act, 1985; Finance Act, 1981

Reported in : 2004(2)BLJR1397; 2004(2)CTC55; 2004(92)ECC257; 2004(165)ELT386(SC); JT2004(3)SC66; 2004(1)KLT1050(SC); (2004)3MLJ52(SC); 2004(2)SCALE760; (2004)9SCC1

and Agro Industries Limited filed declaration classifying the zinc dross under Heading 7902.00 of the Schedule to the Central Excise Tariff Act, 1985. According to the assessee, they filed declaration claiming the zinc dross as non-excisable commodity and continued to clear … to the assesses, zinc dross and zinc scaling does not constitute to be excisable goods as defined in Section 2(d) of the Central Excise Salt Act, 1944 and, therefore, they filed refund claims for amount of duty … Excise Rules, 1944, and why the duty be not demanded under Rule 9 (2) of the Central Excise Rules, 1944.CASE FOR THE PARTY: 4. In

D.P. Lon Vs. Collector of Central Excise and Customs

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 14; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(1), 173, 173F, 173Q, 173Q(1) and 174

Reported in : AIR2003SC1399; 2003(86)ECC521; 2003(153)ELT269(SC); JT2003(3)SC258; 2003(3)SCALE378; (2003)5SCC97; [2003]2SCR1125; [2003]132STC525(SC)

22.5.1986, the doubled and/or multifold yarns falling under Chapter 54 or Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985 were wholly exempted from the duty of excise leviable thereon, provided such doubled or multifolded yarns were manufactured … the Central Excises and Salt Act, 1944, Rule 173F read with Rule 9(1) etc. of the Central Excise Rules, 1944 inasmuch as they engaged themselves … yarn.'16. The officers have also recorded the statement of Shri Vipulbhai Vasantlal Merchant, Partner of the appellant under Section 14 of the Central Excises and Salt Act, 1944 in which he stated that they are engaged in

The Commissioner of Central Excise, New Delhi Vs. Hari Chand Shri Gopa ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 8, 9, 47, 49A(1), 52A, 54, 57G, 57T, 173B, 173B(1), 173FF, 173G, 173G(1), 173G(3), 173K, 174, 174(1), 174A, 192, 196, 196(1) and 224(1); ;Central Excise Tariff Act, 1985 - Sections 11A and 14; ;Central Excises Act, 1944 - Sections 5A(1); ;Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); ;Companies Act, 1956 - Sections 233B; ;Indian Penal Code (IPC), 1860 - Sections 109, 116 and 161

Reported in : AIR2005SC3595; 2005(102)ECC481; 2005(188)ELT353(SC); JT2005(12)SC189; 2005(8)SCALE58; (2005)8SCC164

judgment in civil appeal nos.5747-5749 of 2000 that this kimam was excisable and classifiable under sub-heading 2404.49/2404.40 of Central Excise Tariff Act, 1985. Admittedly, the existence of assessees' units in Delhi, where kimam was manufactured, was not disclosed to the department, … to goods earlier covered under Proforma Credit Procedure: In exercise of the powers conferred by Sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with Sub-section (3) of Section … on payment of duty from the place or premises specified under Rule 9 or from the store-room or other place of storage approved by the

O.K. Play (India) Ltd. Vs. Commissioner of Central Excise-ii, New Delh ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 11A, 11A(1), 11A(2), 11A(3) and 35L; Central Excise Rules, 1944 - Rules 9, 9(2) and 173G; Central Excise Tariff Act, 1985; Central Excise (Valuation) Rules, 1975 - Rule 6; Finance Act, 2000 - Sections 97, 97B and 110

Reported in : AIR2005SC1031; 2005(98)ECC633; 2005(180)ELT291(SC); JT2005(2)SC208; (2005)2SCC555

to why the above process was not 'manufacture' in view of note 6(b) to Chapter 39 of the Central Excise Tariff Act. 1985 (hereinafter referred to for the sake of brevity as 'the 1985 Act'). According to the show-cause notices, the … S.H. Kapadia, J.1. The short question which arises for determination in these civil appeals filed under Section 35L(b) of the Central Excise Act, 1944 is - whether powdering of Low Density Polyethylene (LDPE) and High … assessment. Consequently, the department issued the above two show-cause notices under Rule 9 read with Section 11A of the 1944 Act.4. In reply, the assessee

North West Switchgear Limited Vs. Commnr. of Central Excise, New Delhi

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A, 35E(2) and 35L; Central Excise Tariff Act, 1985 - Sections 16; Central Excise Rules, 1944 - Rules 9(2) and 173Q

Reported in : 2006(2)BomCR545; 2006(195)ELT134(SC); JT2006(2)SC405; 2006(2)SCALE338; (2006)3SCC86; [2006]145STC169(SC)

switches, fan regulators and distribution board etc. falling under Chapter sub-heading No. 8536.90, 8414.20 & 8537.00 of the Central Excise Tariff Act, 1985 (hereinafter referred to as 'the Tariff Act'). The appellants classified 'fan regulators' under sub-heading No. 8414.20 of Tariff … order.2. The Civil Appeal Nos. 553-554 of 2001 have been filed by M/s. North West Switchgear Limited under Section 35L of the Central Excise Act, 1944 (for short 'the Act') against final order No. 120- 121/2000-B passed … 2,02,506.88 and Rs. 93,514.38 should not be demanded and recovered under Rule 9(2) read with Section 11A of the Act on the contention that 'fan