Court : Kolkata
Reported in : (2008)3CALLT4(HC),2007(4)CHN593
..... notices being annexure 'p2' and 'p4' directing the petitioners to submit return and pay cess according to purported assessment of cess made therein under textiles committee act, 1963 as amended by textiles committee (amendment) act, 1973 and the rules framed thereunder and/or purported proceeding relating thereto and to act in accordance with law;b) a writ of and/or order and/or direction in the nature of certiorari commanding the respondents, their servants, agents and ..... /or in furtherance of the said purported notices being annexures p-2 and p4 to this petition issued under the textiles committee act, 1963 as amended by the textiles committee (amendment) act, 1973 and the rules framed thereunder directing the petitioners to submit their return and to pay cess under the said act and/or to proceed with any proceeding including certificate proceeding, if any relating thereto against the petitioners till the disposal of ..... appearing for the petitioners contended that the learned single judge failed to appreciate that the cess in terms of section 5a of the textiles committee act, 1963 is payable only by those manufacturers of hosiery items who are liable to pay duty of excise under the central excise and salt act, 1944 and as such, the learned single judge erred in holding that the petitioner is liable to pay cess ..... , where the supreme court held that the return referred to in section 10 of bengal finance (sales tax) act, must be the full accurate return and a truncated return cannot be .....
Tag this Judgment!Court : Mumbai
Reported in : 1984(3)ECC292; 1984(18)ELT701(Bom)
..... court considered the provisions of section 4 of the central excises and salt act, 1944 as substituted by section 2 of the central excises and salt (amendment) act, 1973 and brought into force from 1st ..... under the saving clause to section 47 of the finance act of 1982, (as a result of which section 4(4)(d)(ii) was amended with retrospective effect from 1-10-1975) it is inter alia provided as follows :'section 47(2)(a) ... ... ... ...(b) ..... challenged the retrospective amendment to section 4 which has been made by the finance act of 1982. ..... delhi high court, considered another amendment made in the central excises and salt act, 1944 by the same act, namely, the finance act of 1982. ..... of an 'explanation' which has been added to section 4(4)(d)(ii) with retrospective effect from 1st october 1975 under section 47 of the finance act of 1982. ..... amendment which was required to be considered by the delhi high court also contained in the amendment act a saving clause with a sub-section identical with sub-section 2(d) in the saving clause to section 47 of the finance act ..... material or component parts used in the production or manufacture of such goods) from the duty of excise under such act is for the time being in force, the duty of excise computed with reference to the rate specified in such act in respect of such goods as reduced so as to give full and complete effect to such exemption; and(ii) section 4 envisages a method of collecting tax at the point of the first sale effected by the manufacturer. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1993(43)ECC88; 1993LC25(P& H); 1993(67)ELT281(P& H)
..... to the entire previous case law on the subject the position of law under the central excises and salt act, 1944, as amended by act 22 of 1973 was summarised as under :-(i) the price at which the excisable goods are ordinarily sold by the assessee to a buyer in the course of wholesale trade for delivery at the time and place of removal as defined in sub-section (4)(d) of section 4 is the basis for determination of excisable value provided, of course, the buyer is not a related person within the meaning ..... notice for the subsequent period annexure page 8 the stand of the department with respect to fixation of value as contemplated under section 4(4)(d)(ii) of the act clause 47 of the finance act of 1982 which has been made effective from october 1,1975 is that the amount of duty of excise payable on any excisable goods is to be sum total of :-(a) the effective duty of excise payable on such goods under this act; and(b) the aggregate of the effective duties of excise payable under other central ..... acts, if any, providing for the levy of duties of excise on such goods;and the effective duty of excise on such goods under each act .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1978(2)ELT461(AP)
..... section 4 of the act, as it stands after its substitution by the new section with effect from 1973 by virtue of central excises and salt (amendement) act, 1973 does not arise for consideration ..... since section 4, which is the subject matter of consideration before us in the form as it stood before the substitution of new section 4 by virtue of the amendment act, 1973, was enacted by a post-constitution act, it was necessary to refer to the relevant entry in the list 1 of seventh schedule of the constitution, to appreciate the background regarding the enactment of sectior 4 and placing it on ..... but, in the voltas case the supreme court clarified the legal position behind the concept of 'wholesale cash price' mentioned in section 4 of the act and it was made clear, according to those two manufacturers, that only the manufacturing costs and the manufacturers profits were includible in ..... it is therefore clear, as was amply made clear by charging section 3 of the act, which was enacted in 1944, that excise duty could be levied only on excisable goods manufactured ..... be pointed out that the relevant entry in the federal list, which was entry 45 in the relevant schedule to the government of india act, 1935, was also on the same lines as item 84 which we have referred to above and therefore it was competent to the central legislature in 1944 to provide only for the levy of excise duty on excisable goods produced or manufactured in india. ..... section 4, after its substitution by finance act, 1955 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1987)(31)ELT721Tri(Chennai)
..... after a period of 3 months as against the provisions of section 35 of the central excises and salt act, 1944 [as it stood before amendment by finance act (no. ..... the applicants preferred a revision application against the above order under section 36 of the central excises and salt act 1944, ibid, which was transferred to this tribunal for being dealt with as an appeal under section 35p of the central excises and salt act, 1944. ..... the applicants have requested under section 35g of the central excises and salt act, 1944 that the following question of law arising from the order of the tribunal may be referred to the high court. ..... the collector of central excise in his adjudication order no.106/73, dated 21.8.1973 (annexure a) demanded under rule 9(2) of the central excise rules, 1944 duty in respect of goods which were held in the same order to have been removed from the factory clandestinely and/or without payment of duty. ..... 128/78, dated 28.4.1978 (annexure b) observed that the applicants had received the order of the collector on 23.8.1973 whereas their appeal dated 28.11.1973 was received in the board's office on 30.11.1973 i.e. ..... against the above demand, the applicants filed an appeal to the central board of excise and customs on 30.11.1973. ..... in pursuance of the above order of the collector, the superintendent quantified the duty amount and issued the demand dated 5.9.1973. .....
Tag this Judgment!Court : Kolkata
Reported in : 2007(3)CHN625
..... -for the purposes of this sub-section, 'order passed under section 128a includes an order passed under that section before the commencement of section 40 of the finance act, 1984, against when an appeal has not been preferred before such commencement and could have been, if the said section had not come into force, preferred after such commencement, to the appellate tribunal. ..... time within six months from the date of the order, with a view to rejecting any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendments if the mistake is brought to its notice by the commissioner of customs or the other party to the appeal:provided that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall ..... any proceeding before the appellate tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purpose of section 196 of the indian penal code (45 of 1860), the appellate tribunal shall be deemed to be a civil court for all the purposes of section 195 and chapter xxvi of the code of criminal procedure, 1973 (2 of 1974).section 129d. ..... (supra), the division bench of the delhi high court was considering a writ application under article 226 of the constitution of india preferred against an order of the tribunal passing a direction for deposit some amount in terms of section 35f of the central excise act, 1944. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC535DTri(Delhi)
..... dated 20th february 1982 by which amendments were given retrospective effect from the 28th february, 1944 vide section 51 of the finance act, 1982. ..... from any of the following materials or a combination thereof, namely: ii) waste or scrap obtained from copper or copper alloys where the prescribed amount of duty of excise, or, as the case may be, the additional duty leviable under section 2a of the indian tariff act, 1934 (32 of 1934), has been paid on the copper or the copper content of alloys; or iii) virgin copper in any crude form on which the prescribed amount of duty of excise, or as the case may ..... 74/65 during the period prior to 29th september, 1973.since hindustan copper were ore based manufactures, they were not entitled to avail themselves of the benefits of ..... it stood before the 29th september, 1973, did not apply to hindustan copper ltd ..... dated 29th september, 1973 omitted the said paragraph ..... after the 29th september, 1973, the appellants had been following the procedure evolved in the course of discussion with the central excise authorities and suffering duty even on copper lost as melting and ..... the 1st may, 1965 as it stood on 29th september, 1973 (the material date). ..... in pursuance of the said discussions and in response to the superintendent's demand dated 26.6.19 that the appellants paid on the 15th november, 1973 excise duty of rs. ..... 183/73 dated 29.9.1973 without, however, clearing any finished stock ..... 187/73, dated 29.9.1973 prescribed a concessional rate of basic excise .....
Tag this Judgment!Court : Mumbai
Reported in : 1991LC18(Bombay); 1991(54)ELT16(Bom)
..... in our judgment, the amendment carried out by the finance bill does not merely widen the meaning of expression 'manufacture' under section 2 of the central excises and salt act but it was also made for the purpose of valid levy on the activity of printing and lacquering. ..... shri thakkar relied upon the decision of the single judge in 1987 (31) excise law times 696 where the learned judge held that the provisions of section 3 are not attracted because the amendment merely mean alteration of the assessable value and did not provide for imposition of duty or an increase in the duty. ..... 27 in the first schedule to the central excises and salt act, 1944 made by the finance act, 1980 and also tariff item 8313.11 in schedule to the central excise tariff act, 1985 to the extent to which it purports to authorise the levy of excise duty on the process of lacquering and printing of aluminium containers, and also chapter note 2 at the beginning of chapter 83 of the schedule to the central excise tariff act are unconstitutional, ultra vires, null and void. ..... 510 of 1973, metal box company of india limited v. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1993LC538(SC); 1993(63)ELT601(SC); (1993)2GLR1751; JT1993(1)SC85; 1993(1)SCALE63; 1993Supp(2)SCC7; [1993]1SCR142
..... 'after the said amendments of the rules with retrospective effect, the appellants amended the writ petition and challenged the constitutional validity of section 51 of the finance act, 1982 and of the amendments to rules 9 and 49 of ..... writ petitions filed in this court had inter alia pleaded that the retrospective amendment of rules 9 and 49 of the rules as well as section 51 of the finance act, 1982 be declared as ultra vires of the constitution. ..... decision of the gujarat high court the central government had amended rules 9 and 49 of the rules and section 51 of the finance act, 1982, had made them effective retrospectively.7. ..... came to the conclusion that section 51 of the finance act, 1982 and rules 9 and 49 of the rules, as amended, were valid. ..... section 51 of the finance act provides that the amendments in rules 9 and 49 of the rules shall be deemed to have, and to have always had the effect on and from the date on which the rules came ..... inspite of the said decision of the delhi high court, the central board of excise had wrongly issued a circular dated 24th september, 1980 purporting to interpret rules 9 and 49 of the central excise rules, 1944 (hereinafter referred to as the 'the rules') and directing the subordinate excise authorities to levy and collect duty of excise in accordance therewith. ..... cases come under item 18.i and/or 18.iii and/or 188 of the tariff contained in the schedule attached to the central excise and salt act 1944 (hereinafter referred to as 'the act'). ..... 1944. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2001(5)MPHT165; 2001(3)MPLJ276
..... it has been averred that the state government has framed the rules called the madhya pradesh date of birth (entries in the school register) rules, 1973 (hereinafter referred to as 'the rules') which provides that the guardians are required to make a declaration in respect of the date of birth of student at the time of admission in the school and the rules make provisions for correction or ..... even if the stand of the petitioner is accepted the school authorities could not have changed the date of birth of the petitioner as the same was within the domain of the board even before the 1973 rules came into force. ..... he who does not act within the framework of time loses not only the gifts of nature but also privileges bestowed by man made law. .....
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