Judgment Search Results Home > Cases Phrase: finance act 2012 central section 69 amendment of section 193 Page 8 of about 9,101 results (0.320 seconds)

Mewar Sugar Mills Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Reported in : 1993(63)ELT612(Raj)

..... of the writ petition by section 51 of the finance act, 1982, rules 9 and 49 of the central excise rules have been amended by which the manufacturer is required to pay the excise duty on every intermediate stage and this amendment has been given retrospective effect from 28-7-1944, and the petitioner by an amended writ petition has also challenged vires of rules 9 and 49 of the central excise rules.3. ..... section 51 of the finance act ultra vires of the constitution whereby rules 9 and 49 of the central excise rules have been amended.2 ..... further section 51 of the finance act, 1982 giving retrospective effect to the said amendments is also legal and ..... also prayed for a writ or order prohibiting the respondents from collecting any excise duty under item 15cc of the 1st schedule to the central excises and salt act, 1944 and has further prayed for declaring the amending notification no. 20/82 dt. ..... the finance act, ..... stated at the very outset that as hon'ble the supreme court has already upheld the validity of rules 9 and 49 observing that the amendments to rules 9 and 49 are quite legal and valid. ..... schedule to the central excises and salt act, 1944 (hereinafter referred to be as the act). ..... 1980, the central government included molasses in the first schedule to the act as item no ..... 118/75 was issued by the central government whereby it has exempted molasses from payment of excise duty manufactured in a factory and intended for use in the factory in which it is manufactured or in any other factory of .....

Kanshi Ram Jagan Nath and ors. Vs. the State

Court : Supreme Court of India

Reported in : AIR1966SC805; 1978(2)ELT408(SC); [1962]2SCR942

..... 13(2) of the finance act, 1950, clearly show that only a law corresponding to the central excises and salt act, 1944, was intended ..... he also concedes that the finance act, 1950, could not operate before april 1, 1950, and the question, therefore, is, what is the effect of the finance act, 1950, on the order impugned it may also be pointed out that the authority of the regency council to issue the impugned order and the validity of that order, unless affected by any indian ..... argument in support of the contention that this is such a law is that the central excises and salt act, 1944, is, as its long title and preamble show, a consolidating and amending law relating to central duties of excise on goods manufactured or produced in certain parts of india and ..... section 11 of that act extended, amongst others, the central excises and salt act, 1944, to the whole of india including part b states, except the state of jammu and ..... provided, inter alia as follows : 'if immediately before the 1st day of april, 1950, there is in force in any state other than jammu and kashmir a law corresponding to, but other than an act referred to in sub-section (1) or (2) of section 11, such law is hereby repealed with effect from the said date..........'. 6. ..... section 3(1) of the central excises and salt act, 1944, lays down the charge of excise duty, and provides : 'there shall be levied and collected in such manner as may be prescribed duties of excise on all excisable goods other than salt which are produced .....

itw Signode India Ltd. Vs. Collector of Central Excise

Court : Supreme Court of India

Reported in : 2003(90)ECC757; 2003LC783(SC); 2003(158)ELT403(SC); JT2004(6)SC456; (2004)2MLJ73(SC); 2003(9)SCALE720; (2004)3SCC48

..... ' the parliament has amended section 11a of the central excise act, 1944 by finance act, 2000 (10 of 2000) with effect from november 17, 1980 with a view to change the basis of the judgment in the afore-mentioned case. ..... (1) any notice issued or served on any person under the provisions of section 11a of the central excise act during the period commencing on and from the 17th day of november, 1980 and ending on the date on which the finance act, 2000 receives the assent of the president (hereinafter referred to as the said period) demanding duty on account of non-payment, short payment, non-levy, short-levy or erroneous refund within a period of six months or five years, as ..... section 11a after amendment by section 110 of the finance act, 2000 reads as under: '11a. ..... the case may be, from the relevant date as defined in clause (ii) of sub-section (3) of that section shall ..... section 11a as amended by finance act, 2000 brings about absolutely a different situation. 42. .....

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... referring to paragraph 31 of the judgment, he submitted that the provisions of section 51 of the finance act, 1982 by which retrospective effect to the amendments of rules 9 and 49 of central excise rules, 1944 was brought about and which is pari materia to the provisions of section 154 of the finance act, 2003, such retrospective operation cannot override the express provisions of section 11a and in the instant case the petitioners having not been issued with any notice before passing the impugned order dated 6.6.2003 and ..... sridharan that amendment to section 154 of the finance act, 2003 retrospectively will always be subject to section 11a of the central excise act, 1944 under which a notice is required to be issued on person chargeable with the duty. ..... in jk cotton spinning case (supra), the apex court upheld the retrospective amendment of rules 9 and 49 of the excise rules by section 51 of the finance act, 1982 which according to the learned counsel for the petitioner is a pari materia provision with that of section 154 of the finance act, 2003. ..... 32/1999, withdrawing the benefit of exemption to pan masala containing tobacco.6.6.2003 : impugned order issued by the deputy commissioner, central excise, guwahati against the petitioners relying on section 154 of the finance act, 2003 ordering refund and rejecting claim for refund as follows :(i) recovery of an amount of rs. ..... (a) cat as reported in 1994 (69) elt 193 (cal), mr. .....

La Opala R.G. Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : [2005(3)JCR328(Jhr)]

..... the writ petitioner company was also directed to show cause as to why penalty should not be imposed under section 16 and section 16(9) of the bihar finance act, 1981, read with the relevant provisions of the central sales tax act and to further show cause as to why it should not be directed to correct the returns and to deposit the tax at the ..... is also a registered dealer under the provisions of the bihar finance act, 1981, as well as the central sales tax act, 1956 under the deoghar circle. ..... --in exercise of the powers conferred by clause (b) of sub-section (5) of section 8 of the central sales tax act, 1956 (act 74 of 1958) the governor of jharkhand is pleased to direct that tax payable under sub-section (1) or (2) of section 8 of the said act in respect of sale of all types of glass and glass sheets in the course of inter-state sale or commerce from any place of business in the state of jharkhand shall be calculated at the rate of three per centum and ..... application involves 'the interpretation of a notification dated 22nd june, 2001, issued by the state of jharkhand in exercise of powers conferred by clause (b) of sub-section (5) of section 8 of the central sales tax act, 1956, which reads as under :'notificationthe 22nd june, 2001s.o. ..... sanjay further submitted that the petitioner company had applied to the central glass ceramic research institute, kolkata, for certification of its products, after describing their nature and characteristics and how they come into existence .....

Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

..... introduced vide section 65(105)(zzzzt) and also the amendment in section 65(104c), circular no.148/17/2011-st dated 13.12.2011 was issued under section 83 of the finance act read with section 37b of the central excise act issuing clarification regarding the levy of service tax on distributors/sub-distributors of films and exhibitors of movie. ..... , 4903, standing counsel 5899, 5901, 5903, 5905, 11346/2012 & 1776/2013 and respondents in w.p.nos.2137, 2643/2013 and respondents 1 and 2 in w.p.6219/2012 and 2nd respondent in w.p.2648/2012 and respondents 2 to 5 in w.p.3948 & 3949/2012 -------------------------------------------------------------------------------------------- for respondent no.4 : mr.ravi in w.p.nos.1008, for 1116 & 225/2012 m/s.gupta and ravi -------------------------------------------------------------------------------------------- for respondent no.6 in w.p.nos.1008, : mr.anand kumar 1116 & 225/2012 -------------------------------------------------------------------------------------------- for respondents 3 : mr.r.sreether and 4 in w.p.6219/2012 government advocate (pondy) -------------------------------------------------------------------------------------------- for respondent no.4 : mr.kumar paul chopra .....

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

..... the amendment made by the finance act of 2001, pan masala containing tobacco fell under chapter 21 of the schedule to the central excise tariff act, 1985 ..... 1st april, 2005, pan masala was subject to additional duty of excise under section 85 of the finance act, 2005, as set out above. ..... section 116 of the finance act, 2005, replaced the schedule to the ade act with a new schedule that does not describe pan masala ..... to the finance act, 2005, additional duty of excise paid on p;an masala is by way of a surcharge under section 85. ..... heading 2403 was omitted from the first schedule to the ade act only with effect from 1st april, 2007, vide section 10 of the taxation laws (amendment) act, 2007 (act no.16 of 2007) read with the notification dated 29th march, ..... chapter headings 2401, 2402 and 2403 and sub-heading and tariff item thereunder from the first schedule to ade act 1957 vide section 10, taxation laws (amendment) act, 2007 (act no.16 of 2007) effective from 1st april, 2007, without losing share of central taxes. ..... then comes article 268a which was inserted by constitution (88th amendment) act, 2003 (section 2) and is titled as 'service tax levied by union and collected and appropriated by the union and the states', but this article has yet to be ..... in paragraph 65, the hon'ble supreme court held that no state can levy luxury tax on items covered by section 3 of the ade act in respect of the goods for the same taxable event, namely, goods stored on manufacture, just by describing the goods .....

Assam Brook Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... petitioners has argued that the additional duty of excise levied by the finance act of 2003 is in essence a duty of excise leviable under section 3 of the central excise act, 1944 and, therefore, the notification no. ..... the question in the negative holding that in view of the provisions of section 32(4) of the finance act, 1978, the source of power to exempt the special duty would be traceable to rule 8(1) read with section 32(4) of the finance act, 1978 which would require the exemption notifications to recite and record the ..... apart from the basic excise duty imposed under section 3 of the central and salt act, 1944 (as in force at that point of time) on manufacturers of tyres, special excise duty @ 5% of the basic duty was imposed by the finance act, 1978. ..... exempt the same, learned counsel for the union has argued that additional duty having been imposed by the finance act, must be distinguished from the basic duty (cenvat) imposable under section 3 of the central excise act, 1944. ..... section 32(4) of the finance act, 1978 is perimeteria with section 157(3) of the finance act ..... invoke the doctrine of promissory estoppel to claim a right to exemption from payment of additional duty of excise imposed by the finance act, 2003.learned counsel for the petitioners asserts that in the office memorandum dated 24.12.1997 laying down the government policy to provide incentives, there is a clear and unequivocal promise on the part of the central government to exempt manufacturers of tea in the n.e. .....

Vijaya Steel Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(107)ECC553

..... more so, when we find that section 37(2) of the central excise act 1944 was specifically amended to bring in penalty & interest provisions on modvat credits when clause xvic was inserted in section 37(2) vide amendment by finance act, 1995 & notification 25/95 ce(nt) dt 31.5.95 then issued or clause 1(bb) added vide finance act 1999 to bring in interest under rule ..... iii) section 3a of the central excise act, 1944 has been omitted vide section 121 of the finance act, 2001, with effect from ..... the contention of the appellant is that the demands are not sustainable, as the section 3a of the ce act has been deleted with effect from 11.5.2001 without saving clause provided in section 121 or any other section of finance act, 2001 and therefore, the proceedings cannot be initiated and demands confirmed in terms of show cause notice in ..... consideration, we notice that the tribunal has clearly held that the charging section 3a has been omitted with effect from 115.2001 by finance act 2001 without saving clause. ..... in absence of any saving clause in section 121 or any other section of the finance act, 2001 or. ..... saving clause provided in section 121 or any other section of the finance act, 2001. ..... , in the present case, there is no provision, express or implied, in the central excise act, enabling the rule making authority namely the central government to frame the rules to implant a scheme under section 3 a of the act as contained in rule 96zo(3) relating to levy of penalty, for delay in payments. .....

Shree Ambay Forgings Pvt. Ltd. Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(112)ECC311

..... more so, when we find that section 37(2) of the central excise act, 1944 was specifically amended to bring in penalty & interest provisions on modvat credits when clause xvic was inserted in section 37(2) vide amendment by finance act, 1995 & notification 25/95 ce(nt) dt 31.5.95 then issued or clause 1(bb) added vide finance act 1999 to bring in interest under ..... we find force in the submission of the appellant that since section 3a of the central excise act, which is the parent provision for rule 96zo has been omitted by section 121 of the finance act, 2001 without any saving clause, pending proceedings cannot be continued, as held by the tribunal in the case of mitra ..... in absence of any saving clause in section 121 or any other section of the finance act, 2001 or in the central excise act, 1944, the pending proceedings cannot be ..... section 3a of the central excise act, 1944 has been omitted vide section 121 of the finance act, 2001, with effect ..... clause provided in section 121 or any other section of the finance act, 2001. ..... under cet sub-heading 7206.90 had opted for payment of duty in terms of rule 96zo(1) of the central excise rules, 1944 on the basis of their annual capacity of production under section 3a of the central excise act, 1944, for the year 1997-98 and 1998-99 and in terms of rule 96zo(3) for the year ..... further, section 38a of the central excise act, 1944 will save proceedings only where a rule has been amended, repealed, superseded or rescinded and not where a parent .....