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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 … the Statute. Therefore, it is a mutual mistake of law by the petitioner and the 4th respondent. Under SEction 72 of the Contract Act, the petitioners is entitled to refund. THough under Section 11-B the authorities are bound … 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). … 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

Mamata Drinks and Industries Ltd. and anr. Vs. Union of India (Uoi) an ...

Court : Orissa

Subject : ExciseContract

Reported in : 1990(29)ECC372

drinks, namely, Gold Spot, Limca and Kismat. These products were liable to excise duty @ 20% ad valorem as aerated water under Tariff Item No. … 11-B of the Act did not apply as the present was a case of mistake of law attracting Section 72 of the Contract Act because of which the claim for refund could be preferred within three years under … be allowed--Constitution of India, Articles 38,226,265. - LABOUR & SERVICES Pay Scale:[Tarun Chatterjee & R.M. Lodha,JJ] Fixation - Orissa Service Code (1939), Rule 74(b) Promotion - Government servant, by virtue of Rule 74(b), gets higher pay than

Orissa Cement Ltd. Vs. Collector of Central Excise

Court : Orissa

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 11B, 11B(2) and 46; Indian Electricity Act; Punjab Agricultural Produce Markets Act - Sections 23A; Orissa Sales Tax Act - Sections 14A; Customs Act; Contract Act - Sections 72; Constitution of India - Articles 32 and 226; Central Excise Rules, 1944 - Rule 173C

Reported in : 73(1992)CLT153; 1992(38)ECC148; 1995(75)ELT486(Ori)

submitted the price list for approval of the Assistant Collector of Central Excise, Rourkela, as required under Rule 173C of the Central Excise Rules, 1944 … would not apply, but as the amount in question was paid under a mistake of law, provision of Section 72 of the Contract Act would apply and, therefore, an application for refund could be made within three years … the present case.The other decision in the case of The Orient Paper Mills Ltd. v. The State of Orissa and Ors., (1962) 1 S.C.R. 549, deals with the validity of the amended provision of Section 14A of

Collector of Customs, Madras Vs. Kotumal Bhirumal Pihlajani and ors.

Court : Chennai

Subject : Criminal

Acts : Indian Penal Code (IPC), 1860 - Sections 120-B; Customs Act, 1962 - Sections 107, 108 and 135; Foreign Exchange Regulation Act - Sections 23(1)(A) and 23(B); Defence of India Rules - Rule 131-B; Evidence Act - Sections 25; Code of Criminal Procedure (CrPC) - Sections 5(2), 161 and 162; Constitution of India - Article 20(3); Sea Customs Act - Sections 171-A

Reported in : AIR1967Mad263; 1967CriLJ1007

contained in the Bihar and Orissa Excise Act (Act 2 of 1915) and in particular, Section 77(2) and Section 72, in the context of S. 25 of the Indian Evidence Act, S. 77 (1) was in the following … from a confession to a police officer. They also pointed out the distinction between the Bihar and Orissa Excise Act and the sea Customs Act in two respects, one what that the former does not exercise any judicial … v. State of Bihar, . That case arose under the Bihar and Orissa ExciseAct, 1915, which had a provision under Section 78(3) to the effect … offence, can be considered to be police officers, within the meaning of Section 25 of the Indian Evidence Act. Section 107 of the Act 52 of 1962 reads thus: (Section quoted)Section 108 reads thus: (Section quoted).(18) We purpose

Rajaheel Wine Merchants and ors. Vs. the Commissioner of Excise and or ...

Court : Andhra Pradesh

Subject : Excise

Acts : Andhra Pradesh Excise Act, 1968 - Sections 9(1) and 72; Constitution of India - Articles 14, 19, 19(1) and 21; Andhra Pradesh Foreign and Indian Liquor (Amendment) Rules, 1970 - Rules 4(2) and 11(2); Andhra Pradesh Distillery Rules, 1970 - Rule 66(12); Andhra Pradesh Breweries (Amendment) Rules, 1970 - Rule 34(11)

Reported in : 1993(3)ALT88

introduced. These amendments are made in exercise of the powers conferred by Section 72 of the Andhra Pradesh Excise Act, 1968 (Andhra Pradesh Act 17 of 1968). These amendments are challenged as arbitrary, illegal, ultra vires and unreasonable … dealing with the distinction between tax and fee, the Supreme Court in Hingir-Rampur Coal Co. v. State of Orissa, : [1961]2SCR537 observed as follows:-'It is true that between a tax and a fee there is no generic

Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...

Court : Rajasthan

Subject : ExciseCustoms

Acts : Indian Tariff Act, 1936 - Sections 2, 2A, 2A(1) and 2A(2); Customs Act, 1962 - Sections 2, 12(1), 25, 25(1), 27, 27(1), 128 and 131; Finance Act, 1965 - Sections 26(1), 76(1) and 77; Constitution of India (Fifteenth Amendment) Act, 1963 - Sections 8; Sea Customs Act - Sections 23; Finance Act, 1964 - Sections 57(1); Central Excise Act, 1944; Finance Act, 1960; Indian Tariff Act, 1934; Central Excise (Conversion to Metric Units) Act, 1968; Finance Act, 1969; Evidence Act - Sections 106; Limitation Act, 1963 - Sections 17(1); Limitation Act, 1908 - Schedule - Articles 24, 62 and 96; Constitution of India - Articles 19, 32, 136, 226 and 226(1A); Contract Act - Sections 72; Orissa Sales Tax Act - Sections 4, 14 and 19; Uttar Pradesh Sales Tax Act; Code of Civil Procedure (CPC) - Sectio

Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481

thereto. Schedule I to the Central Excises and Salt Act, 1944 (hereinafter to be referred to as 'the Excise Act') as amened by the Finance Act, 1960 contained item No. 33. Item No. 33(a) mentioned aluminium in any … that subject to the question of limitation, money paid under a mistake or coercion may be recovered under Section 72 of the Indian Contract Act. The right to relief for the return of money under Section 72 of … Court. It was held in Serajuddin & Co. v. The State of Orissa and Ors., AIR 1971 Cal. 414, that where the orders as to … submission made by Mr. Parakh, it is necessary to examine various provisions of the Act and the Customs Act. Section 12(1) of the Customs Act is the charging section. It provides as under,-'12. (1) Except as otherwise provided

Raja Ram Jaiswal Vs. State of Bihar

Court : Supreme Court of India

Subject : Criminal

Acts : Bihar and Orissa Excise Act, 1915 - Sections 2(8), 7, 47, 68, 69, 70, 71, 72, 73, 77, 78, 78(3), 80, 82, 95 and 96; Code of Criminal Procedure (CrPC), 1898 - Sections 156 and 162; Indian Evidence Act, 1872 - Sections 25

Reported in : AIR1964SC828; 1964CriLJ705; [1964]2SCR752

in the present appeal. For, under s. 78(3) of the Bihar and Orissa Excise Act, 1915 (2 of 1915) an Excise Officer empowered under s. … the judgment of the Patna High Court affirming the conviction of the appellant under s. 47(a) of the Excise Act and the sentences of rigorous imprisonment for one year and of fine amounting to Rs. 2,000 awarded by … reasonable cause to suspect any such article to be. Sections 71 and 72 provide for the Collector or any Magistrate empowered to try offences punishable … sub-s. (2) of s. 161 Cr.P.C., and by the Customs Officer under s. 171-A of the Sea Customs Act. Section 162 of the Code does not confer any power on a police officer. It only provides that any

Oswal Oil and Soap Industries and anr. Vs. Customs, Excise and Gold Co ...

Court : Punjab and Haryana

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B, 11B(1), 11B(2), 11B(3), 11B(4), 11B(5) and 35B(2); Contract Act - Sections 72; ;Sea Customs Act; Limitation Act, 1908 - Schedule - Article 6; Madhya Bharat Essential Supplies (Temporary Powers) Act, 1948; ;Madhya Bharat Sugar Control Order, 1949; Central Excise Rules, 1944 - Rules 11, 12, 12A and 173B; Constitution of India - Articles 226, 227 and 265; Central Excise Law

Reported in : 1987(13)ECC60; 1987(12)LC621(P& H); 1987(30)ELT876(P& H)

Electric Lamp (India) Pvt. Ltd. v. Collector of Central Excise, Calcutta and Orissa and Ors., 1978 E.L.T. (J. 84); Union Carbide Co. Ltd. v. Assistant … post-manufacturing expenses, it clearly amounted to exercising of powers without jurisdiction and outside the provisions of the Central Excise Act and that the amount of duty illegally collected was refundable even though it was recovered from the consumers … handed down by the Constitution Bench in Kanhaiya Lal Mukand Lal Saraf's case (supra) in the context of Section 72 of the Indian Contract Act while disposing of a claim for refund of Sales-tax, levy of which had

Jindal Vijayanagar Steel Ltd. Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Customs

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT

Chaitram Vs. Superintendent of Excise and ors.

Court : Orissa

Subject : Excise

Acts : Bihar and Orissa Excise Act, 1915 - Sections 22(2) and 42(1); Board's Rules, 1965 - Rule 118

Reported in : AIR1974Ori31; 39(1973)CLT271

Jatni, Naharpara, Daspalla and Chandka all located in thedistrict of Puri under Section 22 of the Bihar and Orissa Excise Act for the year 1972-73 on a monthly consideration of Rs. 50,500/- by the State Government. Licenses … Naharpara, Daspalla and Chandka all located in thedistrict of Puri under Section 22 of the Bihar and Orissa Excise Act for the year 1972-73 on a monthly consideration of Rs. 50,500/- by the State Government. Licenses were issued