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Suburban Ply and Panel Pvt. Ltd. Vs. Assistant Commissioner, Central E ...

Court : Orissa

Subject : Excise

Acts : Central Excise Act, 1985 - Sections 11; Central Excise Rules - Rule 230(2); State Financial Corporation Act, 1951 - Sections 29

Reported in : 93(2002)CLT460; 2002(83)ECC378; 2002(144)ELT257(Ori); 2002(I)OLR558

Central Excise and Customs, Bhubaneswar Division attached an amount of Rs. 2,45,635/- under Section 11 of the Central Excise Act read with Rule 230(2) of the Central Excise Rules on the basis that the said amount was due … of the Central Excise Rules on the basis that the said amount was due towards duty from M/s Orissa Ply and Panels Ltd. In terms of the order of adjudication dated 22.11.1997. The Orissa Ply and Panels

State Of U.p. . Vs. M/s. Lalta Prasad Vaish And Sons

Court : Supreme Court of India

Subject : Land Acquisition

securing equitable distribution and availability at fair prices. ii. The judgment in Synthetics (7J) 6. The United Provinces Excise Act 191013 was enacted to “consolidate and amend the law in force in the United Provinces relating to the … seems to us that the observations made by this Court in Hingir-Rampur Coal Co. Ltd. v. State of Orissa [AIR1961SC459: (1961) 2 SCR537 , State of Orissa v. M.A. Tulloch and Co. [AIR1964SC1284: (1964) 4 SCR461 , … of the decision in Tika Ramji to the dispute ...... 115 viii. Section 18G of IDRA and Entry 33 of List III .................................... 119 F. … The (ir)relevance of the decision in Tika Ramji to the dispute ...... 115 viii. Section 18G of IDRA and Entry 33 of List III ....................................

State of M.P. and ors. Vs. Nandlal Jaiswal and ors.

Court : Supreme Court of India

Subject : Commercial

Acts : Madhya Pradesh Excise Act, 1915 - Sections 2(13), 2(14), 2(17), 3, 7, 11, 13, 14, 18, 62, 62(2) and 63; Constitution of India - Article 14; Bihar and Orissa Excise Act, 1915 - Sections 29; Madhya Pradesh Excise (Amendment) Act; Madhya Pradesh Extension of Laws Act, 1958; Industries Development and Regulation Act, 1951

Reported in : AIR1987SC251; 1987MPLJ250(SC); 1986(2)SCALE638; (1986)4SCC566; [1987]1SCR1

before we advert to the facts, it is necessary to set out the relevant provisions of Madhya Pradesh Excise Act, 1915 which is the statute regulating manufacture, sale and possession of intoxicating liquor in the State of Madhya … to set up new distilleries at the new sites without obtaining a licence from the Central Government under Section 11 of this Act and since there was nothing to show that they had obtained such licence before setting … find that there is a decision of this Court in State of Orissa and Ors. v. Harinarayan Jaiswal and Ors. : [1972]3SCR784 where the same

Sri Kailash Nahak @ Naik and ors. Vs. State of Orissa

Court : Orissa

Subject : Criminal

Reported in : 2008CriLJ2909; 2008(I)OLR666

filed under Sections 439, Cr.P.C. In all these cases offence under Section 47 (a) of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the State Act') has been alleged.2. Mr. S. Pradhan, learned Counsel … under Sections 439, Cr.P.C. In all these cases offence under Section 47 (a) of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as 'the State Act') has been alleged.2. Mr. S. Pradhan, learned Counsel appearing for … the BLAPL Nos. 7840, 8580, 8690, 8896, 8974, 8986, 9948, 10559, 10826, 11737 and 12903 of 2007 are applications filed under Section 438, Cr.P.C. and

Godavari Plywood Ltd. Vs. Union of India and ors.

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 11-B; Indian Contract Act - Sections 72; Orissa Sales Tax Act; Customs Act; Central Boards of Revenue Amendment Act, 1978 - Sections 21; Limitation Act, 1963 - Sections 11-B and 29(2); Constitution of India - Articles 32, 226 and 265

Reported in : 1985(4)ECC329; 1984(18)ELT732(AP)

manufacture ofplywoodand allied products including flush doors. Their products were assesseed to excise duty. Flush doors were taxed under Item 16-B of Schedule I of … rightly rejected the claim for refund. In support thereof, he relied on Burmah COnstruction Co. v. State of Orissa- : AIR1962SC1320 and Incheck Tyres Ltd. v. Assistant Collector-1979 E.L.T. 236 (Cal). He further contended that the Amendment … 182/80-C.E., dated November 15, 1980. Section 21 of the Amendment Act introduces Section 11-A, 11-B and 11-C underthe Act. Section 11-A empowers the State to recover the dues not levied or not paid, or short levied or short

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

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act - Sections 11 and 11A; State Financial Corporation Act, 1951 - Sections 27, 29, 29(4), 30, 31, 32A to 32F, 41, 41A, 46(1), 46B and 56; Companies Act - Sections 9, 529 and 529A; Employees Provident Fund and (Miscellaneous) Provisions Act, 1952; Employees State Insurance Act, 1948; Income Tax Act, 1922 - Sections 46, 46(2), 46(3) and 46(5); Public Demands Recovery Act; Contract Act - Sections 172; Rajasthan Sales Tax Act, 1954 - Sections 11AAAA; Transfer of Property Act - Sections 48; Bengal Tenancy Act - Sections 98; Central Boards of Revenue Act, 1963; Central Excise Rules - Rule 230(2); Maharashtra Land Revenue Code, 1966 -Sections 32, 151 and 169; Code of Civil Procedure (CPC) - Sections 73(2) and 73(3); Constitution of India - Articles 13, 372 and 372(1)

Reported in : 2009(1)AWC847(SC); [2009]147CompCas531(SC); 2008(161)LC1(SC); 2009(233)ELT433(SC); JT2009(1)SC87; 2009(1)SCALE10; (2009)2SCC121; [2009]16STJ1(SC); [2009]18STT100:2009AIRSCW635:2009(1)Supreme110

S.B. Sinha, J.1. Leave granted.2. Whether realization of the duty under the Central Excise Act will have priority over the secured debts in terms of the State Financial Corporation Act, 1951 (1951 Act) … , stated the law thus:6. The claim of the Commercial Taxes Officer, Bharatpur rests on the provisions of Section 11- AAAA of the Rajasthan Sales Tax Act, 1954. Section 11-AAAA has been introduced in the Rajasthan Sales Tax … dues as land revenue.28. We may notice that a Division Bench of Orissa High Court in Suburban Ply & Panels Pvt. Ltd. v. Assistant Commissioner … such a provision contrary to or inconsistent therewith carrying a different intent can be found in the Companies Act, Section 48 of the Transfer of Property Act, cannot be held to be inapplicable.49. Section 48 of the Transfer

M/s.Raj Petro Specialities Pvt. Ltd., Vs. The Principal Commissioner o ...

Court : Chennai

Subject : Service Tax

not be demanded and recovered from the petitioner under Rule 14 of CENVAT Credit Rules, 2004 read with Section 11 A(4) of Central Excise Act, 1944; why the penalty should not be imposed under Rule 15 of the … as arbitrary, unsustainable, contrary to the settled principles of law and contrary to the provisions of the Central Excise Act.) 1. Heard Mr.K.Jayachandran, learned counsel appearing for the petitioner and Mr.A.P.Srinivas, learned Senior Panel Counsel, accepting notice on … it is submitted that the Hon'ble Supreme Court in the decision of ORISSA BRIDGE and CONSTRUCTION CORPN. LTD., Vs. C.C.E., BHUBANESWAR reported in 2011 (264)

State of Orissa and ors. Vs. Harinarayan Jaiswal and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Constitution of India - Articles 14, 19(1) and 19(6); Bihar and Orissa Excise Act, 1915 - Sections 2(9), 22, 29, 29(1) and 29(2); Indian Councils Act, 1892 - Sections 5; Orissa Excise Rules, 1965; Bihar and Orissa Excise (Amendment) Act, 1970

Reported in : AIR1972SC1816; 38(1972)CLT481(SC); (1972)2SCC36; [1972]3SCR784

carrying on the business of selling country liquor. In pursuance of the order made by the State of Orissa, the Excise Commissioner notified on January 8, 1971 that the exclusive privilege of selling by retail the country … law as well as the orders passed by the Government under Section 29 of the Bihar and Orissa Excise Act, 1915 (as amended upto October 6, 1970) (to be hereinafter referred to as the Act). The preamble to

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

Subject : Land Acquisition

Income Tax Act 1961 on the payment of bottling fees made to the State Government under the Rajasthan Excise Act 1950. Section 43-B(a) allowed a deduction in respect of any sum payable by the assessee by way of … with reference to the lease in question.”]. 84 Section 10B, MMDR Act 85 Section 10BA, MMDR Act 86 Section 11, MMDR Act 47 PART F which the auction shall be conducted.60. The regulatory regime under the MMDR Act … mineral rich states, namely, Andhra Pradesh, Chhattisgarh, Gujarat, Jharkhand, Karnataka, Madhya Pradesh, Orissa, Rajasthan, and West Bengal.11 Since mineral resources are a shared inheritance of

Saraswati Sahoo and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : Civil

Acts : Bihar And Orissa Excise Act, 1915 - Sections 22(1); Orissa Excise (Exclusive Privilege) Foreign Liquor Rules, 1989 - Rules 3(1) and 4

Reported in : 98(2004)CLT788

Mr. Patra, Learned Counsel for the petitioners submitted that the proviso to Section 22 of the Bihar and Orissa Excise Act, 1915 makes it clear that public notice shall be given of the intention to grant any … Patra, Learned Counsel for the petitioners submitted that the proviso to Section 22 of the Bihar and Orissa Excise Act, 1915 makes it clear that public notice shall be given of the intention to grant any exclusive privilege … 2004 and the Opp. Party No. 5 has filed Misc. Case No. 1150 of 2004 for vacating the said interim order passed on 20.1.2004.3. Mr.