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Curing

fermenting and any process for rendering an unmanufactured product fit for marketing or manufacture. [The Central Excise Act, 1944 (1 of 1944), s. 2 (c)]

Commission Agent or Broker

course of business makes contracts for the sale or purchase of excisable goods for others. [Central Excise Act, 1944 (1 of 1944), s. 2 (aaa)] In commerce, the order by which anyone traffics or negotiates for another;

Bleaching..... processing

(1989) 2 SCC 458 (464): AIR 1989 SC 1019: (1989) 1 SCR 214. [Central Excise and Salt Act 1944 (1 of 1944), s. 2 f (v)]

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Adjudicating authority

the Central Boards of Revenue Act, 1963, Commissioner of Central Excise (Appeals) or Appellate Tribunal. [Central Excise Act, 1944 (1 of 1944), s. 2 (a)] (iv) Means any authority competent to pass any order of decision under

Restricted estate

of limitation that may be placed on the transferee, V. Tulasamma v. V. Sesha Reddi, AIR 1977 SC 1944 (1978): (1977) 3 SCC 99: (1977) 3 SCR 261. [Hindu Succession Act, 1956, s. 14(1), 14(2)]

Paid

Mills Company Ltd., AIR 1971 SC 2039: (1971) 1 SCC 337: (1971) 3 SCR 506. [Central Excise Rule, 1944, R. 10] The word 'paid' in s. 16 of the Income-tax Act, 1922 does not contemplate actual receipt

Party

the court to proceed against him under section 193 of Indian Penal Code; Rayalla Ramappa (in re:), AIR 1944 Mad 528; Magna Leasing Ltd. v. NEPC MICON Ltd., AIR 1998 Cal 94. The expression 'party' occurring in

Plastic

v. Union of India, AIR 1997 SC 558 (560): (1997) 2 SCC 664. [Central Excise and Sale Act, 1944, s. 15A (as it stood prior to 28-2-1964)]

Possession follows title

of a wrongdoer. The latter can acquire a title only by actual physical possession, Nagorao v. Jageshwar, AIR 1944 Nag 20: (1942) Nag LJ 375.

Produced or manufactured

the test of marketability, Moti Laminates v. CCE, (1995) 1 SCC 23 (29). [Central Excise and Salt Act, 1944, s. 2(d) and 3]

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