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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

Baroda v. Cotspun Limited reported in . My attention is drawn to the fact that by virtue of Section 110 of the Finance Act, 2000, any action taken under Section 11A of the Central Excise Act demanding duty … not levied or not paid or short levied or short paid or erroneously refunded - Retrospective validation by Finance Act, 2000 of action taken under Section 11A of Central Excise Act, 1944.---------------------------------------------------Subject: Retrospective validation of action takenunder Section 11A

itw Signode India Ltd. Vs. Collector of Central Excise

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(2), 10, 12, 12A, 173, 173(1), 173(2), 173(4), 173B, 173B(2), 173B(5) and 173C; Central Excise Act, 1944 - Sections 2, 4 and 11A; Finance Act, 2000 - Sections 110; Validating Act

Reported in : 2003(90)ECC757; 2003LC783(SC); 2003(158)ELT403(SC); JT2004(6)SC456; (2004)2MLJ73(SC); 2003(9)SCALE720; (2004)3SCC48

served without the prior approval of the Chief Commissioner of Central Excise'. 34. Section 11A after amendment by Section 110 of the Finance Act, 2000 reads as under: '11A. Recovery of duties not levied or not paid or … 10 has then no application.' The Parliament has amended Section 11A of the Central Excise Act, 1944 by Finance Act, 2000 (10 of 2000) with effect from November 17, 1980 with a view to change the basis of the

Easland Combines, Coimbatore Vs. the Collector of Central Excise, Coim ...

Court : Supreme Court of India

Subject : Excise

Reported in : AIR2003SC843; 2003(85)ECC496; 2003(152)ELT39(SC); JT2003(1)SC106; 2003(1)SCALE123; (2003)3SCC410; [2003]1SCR98

amendments in Section 11A of the Central Excise Act, 1994 which came into force w.e.f. 17.11.1980 by the Finance Act, 2000 (10 of 2000). 3. The relevant part of unamended Section 11A was as under:--'Section 11A--Recovery of duties not … conformity with the legislative intention. This amendment has become necessary to overcome certain judicial pronouncements.'9. Further, the Clause 110 of the Finance Act validating actions taken under Section 11A provides as under:--'110.(1) Any notice issued or served

Vinar Systems Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Excise

Reported in : (2003)(158)ELT297Tri(Kol.)kata

the show cause notice by following the amended provision of Section 11A(1) read with Section 110 of the Finance Act, 2000. Shri Bagaria's contention is that the show cause notice was issued in the year 1998 and as such

instrumental Research Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2005)(98)ECC305

is created.He therefore pleaded that the action of the Asst. Commissioner has been validated by the amendment by Section 110 of the Finance Act, 2000. He also referred to the finding of the Commissioner (Appeals) who after an … has been overruled and the same is no longer a valid law. He also stated that by the Finance Act, 2000, the Section 11A of the Central Excise Act, 1944 was amended and the Supreme Court in the case

M/S. Guru Overseas Pvt. Ltd. Vs. Cce, New Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2001)(76)ECC713

1991 (55) ELT 433. He finally submitted that in view of the provisions of Section 110 of the Finance Act, 2000, demand can be raised for past six months period even if the classification list has been approved.4. We

Allahabad Glass Works (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2005)(101)ECC429

the extended period of limitation. He, further, submitted that by virtue of provisions of Section 110 of the Finance Act, 2000, any notice issued or served on any person under the provisions of Section 11A of the Act during

Bharat Carbon and Ribbon Mfg. Co. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2005)(99)ECC595

Cotspun Ltd., 2000 (69) ECC 451 (SC) : 1999 (113) ELT 353 (SC); that Section 110 of the Finance Act, 2000 which validates the action taken under Section 11A of the Central Excise Act has been given retrospective effect

Electroteknica Switchgears Pvt. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Excise

Reported in : (2003)(162)ELT161Tri(Kol.)kata

in his impugned Order has referred to the retrospective amendment of Section 11A, vide Section 110 of the Finance Act, 2000, which empowers the Revenue to issue show cause notices confirming demand of duty in respect of the short

Commissioner of Central Excise Vs. Suchitra Components

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2005)(100)ECC59

the period prior to 9.7.90.5. We have considered the submissions of both the sides. Section 110 of the Finance Act, 2000 provides that any notice issued under Section 11A of the Central Excise Act demanding duty on account of