Advanced Search Results

Vazir Sultan Tobacco Company Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1985)(21)ELT757TriDel

which were cleared between 1-3-1978 and 12-3-1978 The question is whether these cigarettes were liable to the Special Excise Duty (SED) which was imposed under Section 37 of the Finance Act, 1978. The provisions of this Section

Indian Oil Corporation Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1986)(6)LC657Tri(Delhi)

do so in terms of notification No. MF (DR) 151/81 dated 29-7-81 issued under Rule 13(2) of Central Excise rules, 1944. Subsequently, various show cause notices were issued as to why special excise duty should not be

J.K. Cotton Spinning and Weaving Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1989)(23)LC385Tri(Delhi)

in the J.K. Spinning A Weaving Mills Ltd. case, the Supreme Court upheld the retrospective amendment to Central Excise Rules 9 and 49 (the Central Excise Rules are hereinafter referred to as the Rules) which had the

Balaji Paper Boards (P) Ltd. and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1998)(62)ECC631

1. Prior to its amendment on 27.12.1985, Section 11A of the then Central Excises and Salt Act, 1944 {now called Central Excises Act, 1944, and hereinafter referred to as the 'Act'), provided

K.V. Amarnath and Another Vs. State of Karnataka and Others

Court : Karnataka

Subject : Excise

Acts : Constitution of India - Articles 14, 47, 141, 226, 227 and 304; Code of Civil Procedure (CPC), 1908 - Sections 151 - Order XIX, Rule 3 - Order 1, Rule 10(2); Indian Penal Code (IPC), 1860 - Sections 191; Karnataka Excise Act, 1965 - Sections 71(1); Karnataka Excise (Sale of Indian and Foreign Liquors) Rules, 1968 - Rule 3(2); Karnataka Excise (Sale of Indian and Foreign Liquors) (Amendment)Rules, 1997; Commission of Enquiry Act, 1952; Prevention of Corruption Act, 1988 - Sections 7, 12, 13(2) and 120-B; Karnataka State University Act - Sections 15(1), 17, 18 and 53; Karnataka Excise (Sale of Indian and Foreign Liquors) Rules, 1988; Karnataka Excise (Lease of Rights of Retail Vend of Arrack) Rules, 1969 - Rule 3

Reported in : ILR1998KAR730; 1998(5)KarLJ62

4, the petitioner herein has prayed for the issuance of appropriate writ or direction striking down the Karnataka Excise (Sale of Indian and Foreign Liquor) (Amendment) Rules, 1997 as being illegal and unconstitutional and for a direction

State of Karnataka and ors. Vs. Thirumala Distilleries

Court : Karnataka

Subject : Excise

Acts : Karnataka Excise Act, 1965 - Sections 16(3), 22, 23, 36 and 45; Karnataka Excise (Distillery and Warehouse) Rules, 1967 - Rules 24, 25, 26 and 34; Karnataka Excise (Excise Duties and Fees) Rules, 1968 - Rule 2; Evidence Act, 1872 - Sections 3, 4, 17 and 114; Constitution of India

Reported in : 2004(6)KarLJ194

judgment and order of the learned Single Judge, in the light of the relevant provisions of the Karnataka Excise Act, 1965 and the Rules framed thereunder and also the precedents.2. This is a writ appeal filed by

Ganesh Traders Vs. District Collector, Karimnagar and ors.

Court : Andhra Pradesh

Subject : Excise

Acts : Andhra Pradesh Excise Act, 1968 - Sections 2, 2(9), 2(19), 2(20), 6-A, 6-C(1), 6-C(2), 7, 7-A, 8, 13, 13(1), 27, 28, 34, 34(2), 34(3), 35, 36, 37, 37-A, 40-A, 41, 42, 45, 45(1), 48, 50, 50-A, 51, 52, 53, 54, 55 and 61; Constitution of India - Articles 19, 20, 20(1), 21, 47, 124, 217, 226 and 371D; Code of Criminal Procedure (CrPC) , 1973 - Sections 155(2), 156(1), 165, 165(2), 165(4), 397, 452(2), 482 and 561-A; Madras Abkari Act, 1886 - Sections 55; Motor Vehicles Act; Andhra Pradesh General Sales-tax Act; Foodgrains - Prices and Stocks (Display and Control) Order, 1967; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 2; Hire Purchase Act, 1972; Indian Penal Code (IPC), 1860 - Sections 304-A; Madras Prohibition Act, 1937; Andhra Pradesh Prohibition (Amendmend) Act, 1995; Cess an

Reported in : 2002(1)ALD210; 2002(1)ALD(Cri)137; 2002(1)ALT611; 2002CriLJ1105

Matched in: Advocate Y. Rama Rao, ;M.A. Bari and ;A. Prabhakar Rao, Advs. Government Pleader for Fisheries and Excise, ;Government Pleader for Home and ;Government Pleader for Prohibition and Excise

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)

and validity of orders dated May 10, 1985 (Annexure 'IX') passed by the Assistant Collector, Customs & Central Excise, Ludhiana (respondent No. 4) declining to refund the Excise Duty paid by M/s Oswal Oil & Soap Industries,

Shinde Brothers Etc. Vs. Deputy Commissioner and ors., Etc.

Court : Supreme Court of India

Subject : ConstitutionExcise

Acts : Constitution of India - Articles 245, 246, 246(3) and 265; Mysore Health Cess Act, 1962 - Sections 1, 3 and 4; Mysore Excise Act, 1901 - Sections 16 , 17 and 18

Reported in : AIR1967SC1512; [1967]1SCR548b

M/s. Guruswami and Co.--hereinafter referred to as the petitioner--filed writ petition alleging that the firm was a licensed Excise contractor with its principal office at Bangalore, and that it had been the licensee of the Bangalore Urban

State of Kerala and ors. Vs. Maharashtra Distilleries Ltd. and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Kerala Abkari Act - Sections 6, 7, 11, 12, 14, 17, 18, 18A, 21 and 29; Kerala Abkari Rules; Kerala Sales Tax Act; Kerala General Sales Tax Act, 1963 - Sections 2, 5, 5(1), 5(2C) and 35; Kerala Finance Act, 2001 - Sections 3A; Kerala Distillery and Warehouse Rules, 1968 - Rules 16(1), 47, 50 and 52; Foreign Liquor Storage in Bond Rules, 1961 - Rules 3, 3(1), 11 and 11(1); Foreign Liquor Rules, 1953 - Rules 3, 13(9) and 14; Cochin Abkari Act - Sections 10, 14, 24, 29 and 29(2); Kerala Abkari Shops (Disposal in Auction) Rules, 1974 - Rule 3(1A); Central Sales Tax Act, 1956; Finance Act, 2001; Constitution of India - Articles 301, 304, 304(1) and 311; Sea Customs Act, 1878 - Sections 20; Central Excise Act, 1944 - Sections 3

Reported in : AIR2005SC2594; JT2005(5)SC427; (2005)11SCC1; [2005]141STC358(SC)

appeals, a common question arises, inter alia for consideration by this Court, namely - Whether the incidence of excise duty, having regard to the provision of the Kerala Abkari Act and the relevant Rules, falls upon the