Central Excise Act - Judgment Search Results
M.K. Kotecha Vs. Commissioner of Central Excise, Aurangabad
Court: Supreme Court of India
Decided on: Jan-04-2005
Reported in: 2005(98)ECC182; 2005(179)ELT261(SC); (2005)2MLJ157(SC); (2005)1SCC728
S.H. Kapadia, J.1. This is an appeal under section 35L(b) of Central Excise Act, 1944, preferred by the assessee, against the judgment and order dated 16.2.1999 passed by the Customs, Excise & … of the case, in invoking the extended period of limitation under the proviso to section 11A(1) of the Central Excise Act, 1944 (hereinafter referred to for the sake of brevity as 'the 1944 Act'). 3. The appellant, M.K. Kotecha,
Gtc Industries Ltd. Vs. Commissioner of Central Excise, Baroda
Court: Supreme Court of India
Decided on: Jan-13-2004
Reported in: 2004(92)ECC504; 2004(164)ELT230(SC); (2004)2GLR1808(SC); (2004)3SCC704
Appellants it is submitted that the Notification has to be read in terms of Section 4(4)(d) of the Central Excise Act which reads as follows :-'4. Valuation of excisable goods for purposes of charging of duty of excise. - … the impugned Judgment. The Appeal stands dismissed. There will, however, be no order as to costs. Excise - Central Excise Act, 1944 - Section 4- Levy of Duty on unmanufactured tobacco - Issue of notification exempting cigarattes from levy
Goodearth Steels Pvt. Ltd. Vs. Commnr. of Central Excise, Kanpur
Court: Supreme Court of India
Decided on: Feb-14-2008
Reported in: 2008(129)ECC23; 2008(155)LC23(SC); JT2008(2)SC463; 2008(2)SCALE473; (2008)3SCC77; 2008AIRSCW15482008(2)Supreme80
is whether there is power for condonation of delay in seeking a reference under Section 35H of the Central Excise Act, 1944. By judgment delivered separately in Civil Appeal No. 4647 of 2007 we held that this is not … has been indicated.2. That being so, these appeals deserve to be dismissed which we direct. No costs. - CENTRAL EXCISE ACT, 1944. Section 35-H: [Dr. Arijit Pasayat & P. Sathasivam, JJ] Reference of question of Law to High Court
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Commissioner of Central Excise, Pondicherry Vs. Acer India Ltd.
Court: Supreme Court of India
Decided on: Sep-24-2004
Reported in: 2004(96)ECC313; 2004(172)ELT289(SC); JT2004(8)SC53; 2004(8)SCALE169; (2004)8SCC173; [2004]137STC596(SC)
of Central Excise, Trichy purported to be in terms of the proviso appended to Section 11A(1) of the Central Excise Act, 1944. The respondent pursuant to the said notices filed their show causes.5. The Commissioner of Central Excise by … would come within the mischief of 'transaction value' of the computer in terms of Section 4 of the Central Excise Act, 1944 with effect from 1.4.2000 having regard to the expressions 'by reason of sale' or 'in connection with
impression Prints Vs. Commissioner of Central Excise, Delhi-1
Court: Supreme Court of India
Decided on: Aug-24-2005
Reported in: AIR2005SC3980; 2005(102)ECC1; 2005(187)ELT170(SC); JT2005(7)SC585; (2005)7SCC497
the authorities of this Court, relied upon by Mr. Parasaran, hold that 'manufacture' in Sec. 2 of the Central Excise Act includes any process incidental or ancillary to the completion of a manufactured product. It has been held that … the Notification is not available.Mr. Bagaria next submitted that penalty has been levied under Section 11AC of the Central Excise Act. He submitted that this Section was introduced only with effect from 28th September 1996. He relied upon the
Tecumseh Products India Ltd. Vs. Commissioner of Central Excise, Hyder ...
Court: Supreme Court of India
Decided on: May-05-2004
Reported in: 2004(94)ECC145; 2005(179)ELT151(SC); 2004(5)SCALE786; (2004)6SCC30
defective compressors any part such as stators replaced by the appellant involves manufacturing activity attracting duty under the Central Excise Act. The appellant in the process of repairing scraps some components which cannot be repaired and one such component … order made by the Tribunal stands modified to that extent.8. These appeals are partly allowed accordingly. Excise - Central Excise Act - Section 11A - Excise duty - 'Stators' - Levy of Excise Duty - Validity of - Appellants
Ugam Chand Bhandari Vs. Commissioner of Central Excise, Madras
Court: Supreme Court of India
Decided on: May-05-2004
Reported in: 2004(94)ECC113; 2004(167)ELT491(SC); 2004(5)SCALE365; (2004)5SCC757
by the Tribunal, and (ii) whether the extended period of limitation under proviso to Section 11A of the Central Excise Act, 1944 is invokable in the present case and consequently whether penalty under rule 173Q of the Central Excise … contention raised by the appellants whether the extended period of limitation under proviso to Section 11A of the Central Excise Act could be invoked in the present cases is concerned, what is to be seen is whether there was
H.B.L. Aircraft Batteries Ltd. Vs. Commissioner of Central Excise, Hyd ...
Court: Supreme Court of India
Decided on: May-05-2004
Reported in: 2004(94)ECC97; 2004(167)ELT483(SC); 2004(5)SCALE782; (2004)5SCC664
reflective of the true value of the silver. The Tribunal held that as per Section 4 of the Central Excise Act, 1944 the price that is to form the basis for assessment is the price at which the goods … of the Tribunal and thereby the order for differential demand cannot be enforced.14. Appeal allowed accordingly. Excise - Central Excise Act, 1944 - Section 4 and 4(1) - Central Excise (Valuation) Rules, 1975 - Rules 4, 5 and 6
Commissioner of Central Excise, Trichy Vs. Grasim Industries Ltd.
Court: Supreme Court of India
Decided on: Apr-12-2005
Reported in: AIR2005SC4101; 2005(99)ECC713; 2005(183)ELT123(SC); JT2005(4)SC270; (2005)4SCC194
of Chapters 13 to 96In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so … the Respondents.21. The Appeals stand disposed of accordingly. There will be no order as to costs. Excise - Central Excise Act, 1944 - Section 5A(1) - Central Excise Tariff Act, 1985 - Central Excise Rules, 1944 - Rule 173Q
Commissioner of Central Excise, Belgaum Vs. Akay Cosmetics (P) Ltd., H ...
Court: Supreme Court of India
Decided on: Apr-01-2005
Reported in: AIR2005SC4098; 2005(99)ECC647; (2005)3SCC785
S.H. Kapadia, J.1. This is an appeal filed by the revenue under section 35L(b) of the Central Excise Act, 1944 (for short 'the 1944 Act') against the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, … in this civil appeal and the same is accordingly dismissed, with no order as to costs. Excise - Central Excise Act, 1944 - Sections 4(4) and 35L - Central Excise Tariff Act, 1985 - Assessee manufacturer of instant hair
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