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Virendra Lime Company Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : ConstitutionExcise

Acts : Central Excise Act, 1944 - Sections 23(1), 23(3), 24, 35, 35A, 35B, 35C and 35G; ;Orissa Sales Tax Act; Constitution of India - Article 226

Reported in : 1984(3)ECC351; 1985(22)ELT690(Raj)

manner is erroneous. It is further contended that there is a hierarchy of the appellate authorities under the Excise Act and ultimately there is a provision under Section 35G to state a case to the High Court in … of assessment. An appeal against an order of the Assistant Collector is provided to the Collector (Appeals) under Section 35. Under Section 35A the Collector (Appeals) is required to decide the appeal after giving an opportunity of hearing … with trade notice issued by the Additional Collector. Reliance is placed on Orissa Forest Corporation Ltd. v. Assistant Collector of Central Excise-1982 E.L.T. 875; Madras

Shiv Kumar Bhagat Vs. State of Bihar and ors.

Court : Supreme Court of India

Subject : Commercial

Acts : Bihar and Orissa Excise Rules - Rules 33, 44, 45 and 46; Bihar Excise Act, 1915 - Sections 5(1), 5(2), 5(5), 8, 33, 34, 34(2), 35, 41 and 89; Code of Civil Procedure (CPC) - Sections 80

Reported in : 2003(3)BLJR2091; [2003(4)JCR113(SC)]; JT2003(Suppl1)SC41; 2003(7)SCALE415; (2003)7SCC736

list along with objections and his own opinion to the Excise Commissioner. The Excise Commissioner is required by Section 35 to consider the matters placed before him by the Collector under Sub-section (2) of Section 34. He may, … was not made in accordance with Rule 45 of the Bihar and Orissa Excise Rules (hereinafter referred to as the 'Rules') framed under Section 89 … Bihar and Orissa Excise Rules (hereinafter referred to as the 'Rules') framed under Section 89 of the Bihar Excise Act, 1915 (hereinafter referred to as 'the Act'). It held that since the recommendation made by the Collector was

Har Shankar and ors. Vs. the Dy. Excise and Taxation Commr. and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Punjab Excise Act, 1914 - Sections 3(9), 5, 8, 16, 17, 20, 20(1), 20(2), 24, 24(4), 26, 27, 27(2), 34, 34(1), 35(2), 36, 43, 56, 58, 59, 60 and 60(1); Bombay Prohibition Act, 1949; Cochin Abkari Act; Bombay Lotteries and Prize Competition Control and Tax Act, 1948; Punjab Liquor Licence Rules, 1956 - Rules 1, 11, 12, 23, 24, 27A, 28, 30, 31, 35, 36, 36 (23-A), 59 and 103(1); Punjab Liquor Licence (First Amendment) Rules, 1968 - Rule 27-A; Prohibition and Excise Laws; Federal law; Constitution of India - Articles 14, 19, 19(1), 19(6), 47, 132(1), 133(1), 226, 298 and 301; Ajmer Excise Regulation - Regulation 1915; Bombay Abkari Act, 1878; Bengal Excise Act, 1909; Madras Abkari Act, 1886; Eastern Bensal and Assam Excise Act, 1910; Bihar and Orissa Excise Act, 1915 - Sections 2

Reported in : AIR1975SC1121; (1975)1SCC737; [1975]3SCR254; MANU/SC/0321/1975

Province, the Eastern Bensal and Assam Excise Act 1910; the Bihar and Orissa Excise Act 1915; the Cochin Abkari Act as amended by the Kerala … sale of country spirit, foreign liquor, Beer, etc. shall be granted subject to the provisions of the Punjab Excise Act, 1 of 1914, (hereinafter called 'the Act') and the rules framed thereunder. By Condition 14(1), licences for retail … Section 58 the State Government may make rules for the purpose of carrying out the provisions of this Act. Section 59 empowers the Financial Commissioner by Clause (a) to regulate the manufacture, supply, storage or sale of any … (c) for such period as the Financial Commissioner may direct. By Section 35(2), before any licence is granted for the retail sale of liquor for

M.R. Patel Vs. State of Bihar and ors.

Court : Supreme Court of India

Subject : Commercial

Acts : Bihar and Orissa Excise Act, 1915 - Sections 2(7), 8, 8(3), 34, 35, 38, 40, 45 and 91; Constitution of India - Article 136

Reported in : AIR1966SC343; 1965(0)BLJR443; [1965]2SCR693

of Jamshedpur working under the sliding scale system under the Bihar and Orissa Excise Act, 1915 (Bihar and Orissa Act 2 of 1915) hereinafter referred … six shops in the town of Jamshedpur working under the sliding scale system under the Bihar and Orissa Excise Act, 1915 (Bihar and Orissa Act 2 of 1915) hereinafter referred to as the Act. A total sum of … this order by special leave.2. On behalf of the appellant, Mr. Rajeshwari Prasad contended that in view of section 35 of the Act, The Board of Revenue could not under section 8 of the Act revise the order

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

be a police officer. Then, the PMLA is distinguished from the 1962 Act, Sea Customs Act, 187826, Central Excise Act, 194427 and the CGST Act. The dissenting opinion of Subba Rao, J.in Barkat Ram28 is also relied upon. … after the conclusion of investigation. (lviii) It is submitted that Section 19 of PMLA is pari materia to Section 35 of the FERA and Section 103 of the 1962 Act and their validity has been upheld by this … 1878 Act, inserted by Section 12 of the Sea Customs (Amendment) Act, 1955; Section 108 of the 1962 Act; Section 14 of the Central Excises and Salt Act, 1944118 and Section 40 of the FERA. Learned counsel further

Insolvency And Bankruptcy Board Of India Vs. Satyanarayan Bankatlal Ma ...

Court : Supreme Court of India

Subject : MRTP

Anr.7, New Central Jute Mills Co. Ltd. vs. Assistant Collector of Central Excise, Allahabad & Ors.8, and Ujagar Prints and others vs Union of India … to keep control and check on the vehicles. Legislative power under Entry 35 of List III (Concurrent List) does not bar such a provision. But … would be the effect of amendment of the definition of ‘motor vehicles’ for the purposes of Bihar and Orissa Motor Vehicles Taxation Act, 1930 (for short “the Orissa Taxation Act”). The Orissa Taxation Act had adopted the … when Section 55 was enacted, namely, December 27, 1969, being the date of coming into force of the Act, Section 100 of the Code of Civil Procedure specified three grounds on which a second appeal could be brought

Radhey Biscuits Pvt. Ltd. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Commercial

Acts : Bihar Excise Act - Sections 22, 30 to 35, 40, 42, 44, 44(1), 89 and 90; Bihar Excise Act, 1915 - Sections 20; Bihar and Orissa Excise Act

Reported in : 2007(2)BLJR1921; [2007(3)JCR85(Jhr)]

power to the Board to make Rules. The Board of Revenue has notified instructions under the Bihar & Orissa Excise Act. Chapter-III deals with the settlement and licenses. Rule 74 provides the term of license as one … forthwith.26. In the facts and circumstances of the case, there shall be no order as to costs. Bihar Excise Act, Section 44-Renewal of licence-Surrender of licence applied in Group-I-Application rejected-Premature surrender not accepted-Contention-Proof of payment of licence fee for … Act, 1915 provides for license for sale of intoxicants. Sections 30 to 35 provide the procedure for grant of license at various places whereas Section

Vikrant Tyres Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (1983)LC2105Tri(Chennai)

appeals' within the meaning of Section 35 of the Central Excise Act, 1944. A full Bench of the Orissa High Court in Govinda Chowdhury v.Commissioner of Income Tax-40 ITR 93, has held, in considering the scope of … be considered as the dates of 'filing of appeals' within the meaning of Section 35 of the Central Excise Act, 1944. A full Bench of the Orissa High Court in Govinda Chowdhury v.Commissioner of Income Tax-40 ITR 93,

Sivananda Pipe Fittings Limited Vs. Superintendent of Central Excise a ...

Court : Chennai

Subject : Excise

Reported in : 1994(45)ECC77; 1994LC146(Madras)

and welded pipe work, boiler tubes, etc., and were assessed on the file of the Superintendent of Central Excise, Hosur. It is claimed that under a mistake of law, excise duty was paid on those goods under … support of the above writ petition, it is contended that under Section 35-E of the Act, the Collector of Central Excise has to direct the … v. Uma Shankar Sharan and Anr. : [1992]3SCR892 may be usefully referred, though rendered under the Bihar and Orissa Co-operative Societies Act, 1935. Regarding the availability of more than one remedy and the manner in which it … notice dated 19.9.1983 proposing to reject the claim as time barred under Section 11-B(1) of the Central Excises and Salt Act, 1944 and the petitioners

The Commissioner of Income-tax Vs. Emptee Poly-yarn Pvt. Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 32A, 35(1A), 80I, 80IA and 80HH; Central Excise Act, 1944 - Sections 2 and 3

Reported in : (2008)110BOMLR1148; (2008)218CTR(Bom)657

to retain a substantial identity then it cannot be said that manufacture has taken place.(b). Under the Central Excise Act, even process may amount to manufacture in certain circumstances because of the definition given to manufacture in Sectin … a new and distinct article that a manufacture can be said to take place.In Commissioner of Income Tax, Orissa and Ors. v. N.C. Budharaja & Company and Anr. : [1993]204ITR412(SC) the Supreme Court noted 'the words 'manufacture' … the commodity involved in the manufacture and, therefore, entitled for deduction under Section 80IA of the Income Tax Act?B. Whether the Tribunal is correct in … is an intermediate stage in the final product. The benefit under Section 35B(1A) was only applicable if there was manufacture or production, but not mere