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The Ahmedabad Manufacturing and Calico Printing Co. Ltd. and anr. Vs. ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 9; Finance Act, 1982 - Sections 51

Reported in : 1993LC538(SC); 1993(63)ELT601(SC); (1993)2GLR1751; JT1993(1)SC85; 1993(1)SCALE63; 1993Supp(2)SCC7; [1993]1SCR142

retrospective effect, the appellants amended the writ petition and challenged the constitutional validity of Section 51 of the Finance Act, 1982 and of the amendments to Rules 9 and 49 of the Rules.5. The High Court came to the … purpose, does not change the nature of the commodity as yarn. The writ petition was accordingly allowed in part, as stated aforesaid, and it was this decision which came up in appeal before this Court. This Court … Court, the Central Board of Excise had wrongly issued a circular dated 24th September, 1980 purporting to interpret Rules 9 and 49 of the Central

Sri Parimal and anr. Vs. State and ors.

Court : Patna

Subject : Civil

Statutory Interpretation by G.P. Singh, 4th Edition page 352-253).19. It is thus obvious that Part II of the Finance Act, 1982 is a comprehensive Code by itself. Where by reason of insertion a complete Code is included by repealing … all the aforementioned hoardings purported to be in pursuance of a decision taken in a meeting held on 27.7.1991, minutes whereof is contained in Annexure-4. Therefore, in view of such illegal action on the part of the

Sri Madhusudan Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1993)LC218Tri(Delhi)

and 49, ibid, with retrospective effect vide Notification No. GSR-74(E) dated 20-2-1982 read with Section 51 of the Finance Act, 1982. These amendments make it clear beyond doubt that duty is leviable on the goods consumed or utilised within … (India) Limited v. Union of India 1979 (4) ELT J 581, to which one of us was a party. The same principle has also been enunciated by this court in the case of Modi Carpets Limited and

i.T.C. Ltd. and Another Vs. Union of India and Anothers

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35A, 35E, 35F and 36; Central Excise Rules - Rule 9B; Constitution of India - Article 226; Finance Act, 1982

Reported in : 1987(30)ELT321(Del)

the amendments were initially proposed in clause 47 of the Finance Bill, 1982, though subsequently enacted into the Finance Act, 1982 we may refer to the provisions of the Finance Bill here. The amendment proposed by clause 47 was … is the Indian Tobacco Company Ltd. ('ITC', for short). 2. In order to appreciate the controversy between the parties, it is necessary to give a broad outline of the relevant provisions of the Central Excises and Salt

Hindustan Copper Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1983)LC535DTri(Delhi)

1982 by which amendments were given retrospective effect from the 28th February, 1944 vide Section 51 of the Finance Act, 1982. Now, the position was made legally clear, namely, excisable goods manufactured in a premises and removed to another … Now, the position was made legally clear, namely, excisable goods manufactured in a premises and removed to another part of his same premises for further manufacture would have to discharge the duty liability, if any, thereon before … the Appellants are manufacturers of copper in crude form (falling under Item 26-A(1) of the Central Excise Tariff Schedule) starting from copper ore as also

Smith (inspector of Taxes) Vs. Schofield.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1994]209ITR572(Cal)

to capital gains tax for the year 1986-87 on the basis that the indexation allowance introduced by the Finance Act, 1982 was to be deducted from the whole of the amount of the gain accruing to the taxpayer between … was to be allowed against the gain after it had been computed in accordance with Chpater II of Part II of the 1979 Act, including the time apportionment provisions of Para 11 of Schedule 5 which by … (a) the cost of acquisition, in this case deemed to be pound 250; (b) the amount spent on improving the asset or defending the owners

Modi Vanaspati Mfg. Co. Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1985)(22)ELT615TriDel

on or after 1-10-1975. The significance of this date is that by virtue of Section 47 of the Finance Act, 1982, an Explanation was inserted under Sub-clause (ii) of clause (d) of Section 4 (4) of the Central Excises … the valuation to be adopted for levy of Central Excise duty on vegetable product which was eligible for partial exemption from duty in terms of Notification No. 23/75-C.E., dated 1-3-1975 (and earlier, for a short period, in … was eligible for partial exemption from duty in terms of Notification No. 23/75-C.E., dated 1-3-1975 (and earlier, for a short period, in terms of Notification

S.P. Jaiswal Estates Pvt. Ltd. Vs. Commissioner of Income-tax (No. 1)

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 32A and 32A(2); ;Finance Act, 1982 - Section 2(7)

Reported in : [1994]209ITR298(Cal)

should be charged to tax at 60 per cent. which is applicable to an industrial company under the Finance Act, 1982. At the outset, we would like to mention that this court has considered the case of the assessee-company … running. There is no scope for separation of the integrated activity of the industrial undertaking and treating any part thereof as an activity of the nature referred to in Section 32A. Therefore, this court held that preparation … Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, made at the instance of the assessee,

Lohia Machines Ltd. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : Excise

Acts : Companies Act; Central Excise Act, 1944 - Sections 2, 3, 3(1), 4, 11A and 56B; Finance Act, 1982 - Sections 51; Constitution of India - Article 226; Central Excise Rules - Rules 9, 9(1), 10A, 49, 56B and 56E

Reported in : 1987(12)ECC75; 1987(11)LC496(Allahabad); 1987(28)ELT234(All)

of Rules 9 and 49 does not arise. These Rules have been amended by Section 51 of the Finance Act, 1982, the relevant portion whereof reads as under :-'51. Retrospective effect for certain amandments to Central Excise Rules and … basic raw material. This Nylon filament yarn manufactured from Caprolactum is known commercially by the Excise Authorities as Partially Oriented Yarn (hereinafter referred to in short as P.O.Y.) This is subject to Central Excise Duty under Tariff … and the show cause notice was issued to it vide letter dated 2nd August 1985 and the petitioner was afforded an opportunity in the matter.

Murali Match Works Vs. Cegat

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35B and B(5)

Reported in : 1992(60)ELT546(Mad)

in terms of Notification No. 22/82 dated 23-2-1982 issued under the provisions contained in Clause 52 of the Finance Act, 1982 which it is said has been subsequently made part of the provisions of the Act. Against the said