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J.K. Cotton Spinning and Weaving Mills and Another Vs. Union of India ...

Court : Delhi

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9, 9(2), 10, 11, 47, 49, 49A, 53, 54,,73A, 173K and 173Q; Central Excise Act, 1944 - Sections 3, 4, 6, 8, 9, 11, 11A, 11B, 37 and 49; Finance Act, 1982 - Sections 51

Reported in : 1983LC117D(Delhi); 1983(12)ELT239(Del); ILR1983Delhi518

may be, immediately before such consumption or utilisation.' 8. The result of enacting of Section 51 of the Finance Act, 1982 was that the amended rules 9 and 49 set out above, are deemed to have come into force … any part of India as, and at the rates, set forth in the First Schedule to the Act. Section 4 of the Act lays down that where under the Act, the duty of excise is chargeable on any

Kanoria Chemicals and Ind. Ltd. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : Excise

Reported in : 2000(68)ECC442

dated 31.8.1982. Before the revision was decided by the Government of India the Act was amended by the Finance Act 1982. Section 47 of the Finance Act, 1982 amended Section 4 of the Act and validated by inserting an explanation

Duncans Agro Industries Ltd. and anr. Vs. Assistant Collector of Centr ...

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 4; Finance Act, 1982 - Sections 4

Reported in : 1987(32)ELT350(AP)

the time the Writ Appeal came up for hearing before the Bench, the Parliament amended Section 4 by Finance Act, 1982 (Act No. 14 of 1982) with retrospective effect from 1-10-1975. By this amendment an Explanation was added, which

Century Cement Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4 and 4(4); Finance Act, 1982 - Sections 47, 47(1) and 47(2)

Reported in : 1987(11)ECC118; 1987(10)LC688(MP); 1987(30)ELT81(MP)

to quash all these show cause notices.5. The respondents, in reply, placed reliance on Section 47 of the Finance Act, 1982, by which Sub-clause (ii) of Clause (d) of Sub-section (4) of Section 4 of the Central Excises and

Modi Rubber Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 4(4); Central Excise Rules, 1944 - Rule 8(1); Finance Act, 1982 - Sections 47(2)

Reported in : 1996VAD(SC)153; 1996(56)ECC138; 1996(84)ELT173(SC); JT1996(5)SC307; 1996(4)SCALE516; (1996)4SCC573

Section 4 of theAct has been set at rest specifically by the Explanation added to Section 4(4)(d)(ii) bythe Finance Act, 1982 with retrospective effect from 1.10.1975. Section 4(4)(d)(ii) with the added Explanation now stands as under:(d) 'value in relation

Gem Granites Vs. Commissioner of Income-tax, Tamil Nadu

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HHB(2), 80HHC and 80HHC(2); Finance Act, 1982 - Sections 89A and 89A(4); Finance (Amendment) Act, 1991

Reported in : (2004)192CTR(SC)481; [2004]271ITR322(SC); 2004(9)SCALE647; (2005)1SCC289

a reasoned judgment.8. Tax relief in respect of export turnover was granted for the first time by the Finance Act 1982 by the introduction of Section 89A in the Act. Section 89A provided for relief at a particular percentage … claimant received payment only at rate of 21% towards labour escalation would not preclude claimant from claiming at 40% as per contract, particularly, when it was clearly mentioned in one of the letters that 40% will be

Dharmodayam Company Vs. Union of India (Uoi)

Court : Kerala

Subject : Civil

Acts : Kerala Chitties Act, 1975 - Sections 2(4), 3, 3(1), 3(2), 4, 4(1), 5, 6, 6(3), 11, 12, 13, 14, 15, 17, 18, 19, 21, 22, 23, 24, 25, 26, 29, 34, 35, 39, 40, 42, 43, 55, 56, 59, 60, 67, 72, 89 and 220; Kerala Finance Act, 2002; Chit Funds Act, 1982 - Sections 1(3), 2, 4(1), 7(3), 8, 9(1), 20 and 90; Constitution of India - Articles 14, 19(1), 226, 245 to 255; Companies Act; Finance Act, 2002 - Sections 3(5) and 4; Kerala Chittis (Amendment) Act, 2002

Reported in : AIR2005Ker253; [2005]126CompCas586(Ker); 2005(3)KLT332

constitutional validity of Sub-section 1(a) to Section 4 of the Kerala Chitties Act, 1975 introduced by the Kerala Finance Act, 2002 (Act 7 of 2002) with effect from 1.4.2002 as beyond the legislative competence of the State Legislature … be read in isolation. The same has to be read along with Section 1(3) of the Chit Funds Act, 1982. Section 1(3) of the Act states that the Chit Funds Act, 1982 shall come into force on such date

B.K. Paper Mills Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 4, 4(1), 4(3), 4(4), 11A and 11B; Government of India Act, 1935; Central Excise (Amendment) Act, 1973 - Sections 2; Sale of Goods Act - Sections 2(10); Finance Act, 1982 - Sections 47, 47(1) and 47(2); Constitution of India - Article 19(1); Central Excise Rules, 1944 - Rules 8(1), 10 and 173C

Reported in : 1984(3)ECC292; 1984(18)ELT701(Bom)

saving clause with a Sub-section identical with Sub-section 2(d) in the saving clause to Section 47 of the Finance Act, 1982. The Delhi High Court has held that this provision means that levy, collection, assessment of penalties etc. would … Collector also directed that the assessable value will have to be determined with reference to the provisions of Section 4 by taking into account the price declared and received by the petitioners after deducting the permissible deductions Under

Modipon Fibre Company, Modinagar, U.P. Vs. Commissioner of Central Exc ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 4(2), 4(4), 11A and 35L; Customs Tariff Act, 1975 - Sections 3; Finance Act, 1982 - Sections 47; Central Excise Rules - Rules 8 and 173C

Reported in : 2007(122)ECC401; 2007(148)LC401(SC); JT2007(12)SC458; (2007)10SCC3; 2007AIRSCW6819

to exemption Notification that may be in existence at the time of clearance/removal. That, Section 47 of the Finance Act, 1982 which inserted the Explanation expressly sets out what is meant by the expression 'the amount of duty of … time of removal of yarn, on the basis of the depot sale price, after claiming permissible deductions under Section 4 of the Central Excise Act, 1944 ('1944 Act'). One such deduction was TOT in respect of yarn cleared

Madras Petrochem Limited Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Finance Act, 1981; Central Excise Rules - Rules 9 and 49; Central Excise Act - Sections 4(4)

Reported in : 1987(12)ECC236; 1987(11)LC225(Madras); 1987(28)ELT5(Mad)

given retrospective effect from the date on which the Rules came into force by Section 51 of the Finance Act, 1982, which is a Parliament made law. The said Explanation reads as follows :- 'For the purpose of this … ORDER1. These two writ petitions require disposal by a common order, because the order in W.P. 4747 of 1983 will have an impact on the point raised in W.P. 5696 of 1980. The prayer in