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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

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

Davangere Cotton Mills Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Subject : ExciseConstitution

Acts : Central Excises Act, 1944 - Sections 3, 3(1) and 37; Finance Act, 1982 - Sections 51; Central Excise Rules, 1944 - Rules 9 and 49

Reported in : 1986(8)ECC113; 1986(24)ELT507(Kar)

of this Court has also challenged the amendments made to Rules 9 and 49 of the Rules and Section 51 of the Finance Act of 1982 (1982 Act). The challenge to these provisions are based on a large … Act and not by the Rules.;(B) CENTRAL EXCISE RULES, 1944 - Rules 9 & 49 AS AMENDED BY FINANCE ACT, 1982 -- Purport -- Rule 49 to be read in conjunction with Role 9 -- Postponement of collection of

Tata Export Ltd. Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3 and 35; Finance Act, 1982 - Sections 51; Companies Act, 1956; Central Excise Rules, 1944 - Rules 9, 9(1), 49, 49(1) and 176; Constitution of India - Articles 19(1) and 226

Reported in : 1986(8)ECC106; 1989(20)LC204(MP); 1985(22)ELT732(MP); 1986MPLJ561

slurry and nitrocellulose lacquer under Central Excises and Salt Act, 1944, and also challenging Section 51 of the Finance Act, 1982 and Notification dated 20-2-1982 giving retrospective effect to Rules 9 and 49 of the Central Excise Rules, 1944,

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

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1982 - Sections 51

Reported in : AIR1988SC191; 1987(14)ECC239; 1989(23)LC178(SC); 1987(32)ELT234(SC); JT1987(4)SC421; 1987(2)SCALE903; 1987Supp(1)SCC350; [1988]1SCR700; [1988]4STC421(SC)

accrual of cause of action. The question that is really involved is whether in view of Section 51, Finance Act, 1982, Section 11A should be ignored or not. In our view Section 51 does not, in any manner; affect the

Asramam Village Industrial Co-op. Society Ltd. Vs. Union of India (Uoi ...

Court : Kerala

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 11A, 11A(1), 11A(2), 11A(10) and 35F; Finance Act, 1982 - Sections 51, 52 and 52(2); Constitution of India - Articles 14 and 19(1); Central Excise Rules, 1944 - Rules 8, 8(1), 9 and 49

Reported in : 1988(18)ECC69; 1988(17)LC691(Kerala); 1988(38)ELT14(Ker)

virtue of Section 52 beyond the period of time limited by Section 11A.17. An analogous question relating to Section 51 of the Finance Act, 1982 come up for consideration before the Supreme Court, in J.K. Cotton Spinning and … v. Union of India {1984 (16) E.LT. page 3], in which the validity of Section 52 of the Finance Act, 1982 was considered. The Division Bench, after tracing the genesis of the notifications, noted that Section 52 had been

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

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

duty. Referring to paragraph 31 of the judgment, he submitted that the provisions of Section 51 of the Finance Act, 1982 by which retrospective effect to the amendments of Rules 9 and 49 of Central Excise Rules, 1944 was

Mewar Sugar Mills Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Excise

Acts : Central Excises Act, 1944; Finance Act, 1982 - Sections 51; Constitution of India - Article 226; Central Excise Rules - Rules 9 and 49; Finance Act, 1980

Reported in : 1993(63)ELT612(Raj)

Rs. 30/ - per Metric ton. During the pendency of the writ petition by Section 51 of the Finance Act, 1982, Rules 9 and 49 of the Central Excise Rules have been amended by which the manufacturer is required

Andaman Timber Industries Ltd. Vs. Collector of C. Ex.

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Section 3; ;Finance Act, 1982 - Section 51; ;Central Excise Tariff Act, 1985 - Section 2; ;Central Excise Rules, 1944 - Rules 9 and 49

Reported in : 1989(25)LC398(Calcutta),1989(43)ELT41(Cal)

that the writ petitioner has further prayed for a declaration that the provisions of Section 51 of the Finance Act, 1982 and the Notification being No. 20/82-C.E., dated February 20, 1982 are illegal, void, unconstitutional and of no effect