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Collector of Central Excise, Hyderabad Etc. Etc. Vs. M/S. Vazir Sultan ...

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1978 - Sections 37 (1); Central Excises and Salt Act, 1944 - Sections 2, 3 and 12B; General Clauses Act, 1897 - Sections 6; Central Excise Rules, 1944 - Rules 9(A) and 56A; Central Excises and Customs Law (Amendment) Act, 1991

Reported in : 1996IIAD(SC)580; AIR1996SC3025; 1996(54)ECC94; 1996(83)ELT3(SC); JT1996(3)SC112; 1996(2)SCALE603; (1996)3SCC434; [1996]2SCR1194

ORDERB.P. Jeevan Reddy, J.1. Sub-section (1) of Section 37 of the Finance Act, 1978, levied a special duty of excise equal to five percent of the amount of excise duty chargeable on … day of March, 1979, except as respects things done or omitted to be done before such cesser and Section 6 of the General Clauses Act, 1897 (10 of 1897) shall apply upon such cesser as if the said

Prabhat Silk and Cotton Mills Co. Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Central Excises Act, 1944; Customs Tariff Act, 1975 - Sections 2, 3 and 3(1); Finance Act, 1978 - Sections 35 and 35(4); ;Customs Act, 1962 - Sections 2, 3(6) 12, 15, 15(1) and 68; Finance Act, 1975; Kerala Buildings Tax Act, 1975; Sale of Goods Act, 1930 - Sections 64A

Reported in : 1992(57)ELT529(Guj)

duty, under the Customs Tariff Act, 1975. The petitioner is also liable to pay auxiliary duty under the Finance Act, 1978 and also under the Finance Act of the relevant years in question.2. It is contended that the additional … Act, 1975 has been enacted with a view to consolidate and amend the law relating to Customs duty. Section 2 of the Act provides that the rates at which the Customs duty shall be levied under the … or considerations.10. Here reference may be made to the provisions of Section 64A of the Sale of Goods Act (3 of 1930). Section 64A has

Dalsukhbhai Pitamberdas and Co. Vs. the Agricultural Produce Market Co ...

Court : Gujarat

Subject : Civil

Reported in : (1983)2GLR1561

Act the competent Authority, namely the Director of Agricultural Marketing and Rural Finance, Gujarat State, Ahmedabad, was pleased to declare his intention to regulate the … statement of objects and reasons together with Section 3 of that Gujarat Agricultural Produce Markets (Amendment and Validation) Act, 1978. For convenience we shall put these statutory provisions side by side.Unamended Sections Amended Section6. Declaration of market areas,-(1) … if any, were received he on 16-2-1968 in exercise of powers conferred on him by Sub-section 5 of Section 6 of the Act, declared that with effect from the day of publication of the said notification in the

Modi Rubber Ltd. Vs. Union of India and Others Overruled

Court : Delhi

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2, 8, 8(1), 56A, 173, 173B and G; Central Excise Act, 1944 - Sections 2, 3, 6, 8(1), 12, 37 and 37(2); Finance Act, 1978 - Sections 37 and 37(4)

Reported in : 1984(2)ECC30; 1983(12)ELT24(Del)

Finance Bill, 1978 levied this special duty of excise and was presented and passed by the Parliament as Finance Act, 1978. Section 37 of the Finance Act, 1978 provides that in case of goods chargeable with duty of excise under … or any part of the duty imposed by the Act. In exercise of the powers conferred by Sections 6, 12 and 37 of the Act, the Central Government has made the Rules called the Central Excise Rules,

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

Importance) Act, 1957 ( 58 of 1957);v. the National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Clause 161 of the Finance Bill, 2003, which clause has, by … additional duty of excise leviable under Section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act,1978 ( 40 of 1978);iv. the additional duty of excise leviable under Section 3 of the Additional Duties of … paid on fuel became undeniable. Learned Counsel next contended that under Rule 6(1) when input was used in the manufacture of exempted goods, credit was

Kamaraj Spinning Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 25 and 25(1); Customs Tariff Act, 1975 - Sections 2, 3, 3(1), 3(6) and 25; Central Excise Act, 1944; Customs Act, 1878 - Sections 20(2); Finance Act, 1978; Income Tax Act; Finance Act, 1982 - Sections 44; Constitution of India; Central Excise Rules, 1944 - Rule 8(1)

Reported in : 1983LC1462D(Kerala); 1983(14)ELT1751(Ker)

duty (additional duty/auxiliary duty) of excise which has been levied in respect of the said goods under the Finance Act, 1978. It is contended therein that the relief in excise duty under the notifications is intended to recover in … of the same date the Government of India, in exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), exempted Viscose staple fibre and Viscose tow, falling within … and Delhi High Courts reported in 1980 Cencus 21D and 1982 ECR 6460 respectively. The scope and ambit of these decisions I will refer to

Vazir Sultan Tobacco Company Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1985)(21)ELT757TriDel

these cigarettes were liable to the Special Excise Duty (SED) which was imposed under Section 37 of the Finance Act, 1978. The provisions of this Section took effect from 1-3-1978 by virtue of a declaration under the Provisional Collection … day of March, 1979, except as respects things done or omitted to be done before such cesser, and Section 6 of the Genera] Clauses Act, 1897, shall apply upon such cesser as if the said sub-section had then

Balsara Hygiene Products Ltd. and Another Vs. D.S. Saxena and Another

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 3, 30, 31, 32, 33, 34, 35, 36, 37, 37(3) and (3)A and 80B; Constitution of India - Articles 19 and 226; Finance Act, 1983 - Sections 17

Reported in : 1994(2)BomCR164; [1994]208ITR623(Bom)

section 37(3) of the Act. In the year 1978, section 37 of the Act was amended by the Finance Act, 1978, by inserting sub-sections (3A) to (3D). The effect of the amendment was to disallow a portion of the … was allowed as a deduction in the computation of its income subject to certain small disallowances under rule 6D of the Income-tax Rules, 1962, made pursuant to section 37(3) of the Act. In the year 1978, section

Jeet Ram Kishore and ors. Vs. Sunder Singh

Court : Himachal Pradesh

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 12(1), 23A and 151 - Order 6, Rules 5, 10(4), 15, 17 and 18; ;Code of Civil Procedure (CPC) (Amendment) Act, 1973 - Section 111; ;Code of Civil Procedure (CPC) (Amendment) Act, 1999 - Sections 7 and 16; ;Code of Civil Procedure (CPC) (Amendment) Act, 2002 - Section 16(2) - Order 6, Rule 17; ;Bengal Finance Sale Tax Act; ;Customs Act, 1962 - Section 111; ;Rajasthan Premises (Control of Rent and Eviction) Act - Sections 6(1), 6(7), 13 and 13A; ;Income Tax Act; ;Terrorist and Disruptive Activities (Prevention) Act, 1987; ;Press Council Act 1978; ;Parliament Act

Reported in : AIR2005HP21

Sales Tax, New Delhi, : [1978]3SCR98 , while dealing with the Bengal Finance Sale Tax Act, it was observed as under :--'Now, if there is … Singh v. Press Council of India, : [2002]2SCR369 , while dealing with the provisions of the Press Council Act 1978, it was held that basic rule of interpretation should be, where right to be appointed is conferred by … our considered view the Division Bench was right in setting aside the judgment of the learned single Judge.22. Section 6(1) does not lay down that intermediary should be in Khas possession of the land comprised in or appertaining

M/S. Ponds India Ltd. Vs. Collector of Central Excise, Madras

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1988 - Sections 2 and 82; Finance Act, 1978 - Sections 37; Finance Act, 1987; Central Excise Rules, 1944 - Rules 8;

Reported in : AIR1997SC1708; 1997(58)ECC1; 1997(90)ELT3(SC); JT1997(1)SC729; 1997(1)SCALE484; (1997)2SCC577; [1997]1SCR541

duty until it levied with effect from 1st March, 1978, under the provisions of Section 37 of the Finance Act, 1978, which read thus:(1) In the case of goods chargeable with duty of excise under the Central Excise Act … day of March, 1979, except as respects things done or omitted to be done before such cesser and Section 6 of the General Clauses Act, 1897 (10 of 1897) shall apply upon such cesser as if the said