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Judgment Search Results Home > Search Phrase: central excise act 1944 section 3 Court: rajasthan Page 1 of about 18,056 results (0.077 seconds)

May 07 1959 (HC)

Maharaja Shree Umaid Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : AIR1960Raj92

..... enquiry committee leaves no doubt in our mind that it was the intention of parliament to repeal all laws granting privileges and immunities from excise duties.under section 37(2)(xvii) of the central excises and salt act, 1944, the central government has power to make rules to exempt any goods from the whole or any part of the duty imposed by this aet. it ..... the report of the indian states finances enquiry committee. some of the recommendations of this committee were adopted in drafting the constitution. under section 11 of the finance act 1950 the central excises and salt act 1944 was extended to rajasthan and under section 13(2) all the existing corresponding laws in force in rajasthan on that day were repealed. the explicit language used m ..... in this legislative contract was continued in the united state of rajasthan fay section 3 of the rajasthan administration ordinance no. 1 of 1949 but was not repealed by the rajasthan excise duties ordinance no. 25 of 1949 or by the finance act, 1950 which extended the central excises and salt act, 1944 to rajasthan and repealed all the existing corresponding laws in force in rajasthan, ..... of the finance act, 1950 and the rajasthan excise duties ordinance, 1949 was repealed under section 13. the union government started recovering excise duty from the laintiff with effect from 1-4-1950 under duress under the central excises and salt act, 1944 and realised a sum of rs. 4,05,014/12/- as excise duty for the period from 1-4-1950 to 30-3-1952.8. .....

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Aug 07 1986 (HC)

J.K. Industries Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : 1987(12)ECC389; 1987(10)LC307(Rajasthan); 1986(26)ELT703(Raj); 1986(2)WLN612

..... sub-rule (1) of rule 8 of the central excise rules, 1944, the central government hereby exempts tyres (excluding tubes and flaps) falling under item no.76 of the first schedule to the central excises and salt act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon under section 3 of the said act as is in excess of the amount calculated at ..... sub-rule (1) of rule 8 of the central excise rules, 1944, the central government hereby exempts tyres (excluding tubes and flaps) falling under item no. 16 of the first schedule to the central excises and salt act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon under section 3 of the said act as is in excess of the amount calculated at ..... but for this notification.explanation iv. - the expression 'assessable value' in explanation li means the value as determined in accordance with the provisions of section 4 of the central excises and salt act, 1944 (1 of 1944).explanation v. - for the purposes of computing the sum-total of the value of the capital investment made on plant and machinery for the manufacture ..... or the aforesaid notification no. 198/76-central excises, or no. 142/78-central excises, or no. 107/81-central excises, or no. 268/82-central excises, as the case may be, respectively.explanation iii. - the 'amount of duty payable' in explanation ii. -(i) in the case of tyres whereduty of excise is chargeable under the central excises and salt act, 1944 (1 of 1944) with reference to value, shall be .....

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Mar 08 1991 (HC)

Aravali Minerals and Chemicals (India) (P) Ltd. Vs. Union of India (Uo ...

Court : Rajasthan

Reported in : 1992(57)ELT269(Raj)

..... if employed either as extender, suspending agent or filler or diluent from the 5. whole of the duty leviable on it under section 3 of the central excises and salt act, 1944. rule 8 has been repealed and section 5a has been added in the act incorporating all its provisions with effect from july 1, 1988. the question for consideration is whether talc includes soap-stone.8. it ..... insistence of the respondents, they have obtained licences under the central excises and salt act (hereinafter to be called 'the act') and are paying the central excise duty under protest. they get their licences renewed under protest. an appeal before the assistant collector, central excise and customs, division udaipur (respondent no. 3) has been filed against the levy of central excise duty on the soap-stone powder. the indian soap-stone ..... producers' association, udaipur of which they are members, have submitted memorandums an nexures 2 & 3 before the .....

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Nov 08 2005 (HC)

NitIn Spinners Limited Vs. Cestat

Court : Rajasthan

Reported in : 2006(198)ELT490(Raj)

..... whole of(i) the duty of excise leviable thereon under section 3 of the central excise act, 1944 and(ii) the additional duty of excise leviable thereon under sub-section (1) of section 3 of the additional duties of excise (goods of special importance) act, 1957.subject to the following conditions, namely,(a)...(i)...(ii)...(iii)...(b) the user industry brings the excisable goods directly from the factory of ..... and proposed penalty under rule 173q of the rules of 1994 read with rule 25 of the central excise rules, 2001 for contravention of the provisions of rule 192 of the rules of 1994 read with ..... 3 certificate.3. the assistant commissioner of central excise issued show cause notices dtd. 5-9-2001 calling upon the assessee to show cause against the proposed levy of excise duty on the aforesaid goods, which according to the assessing officer was leviable and did not fall within the provisions of exemption notification no. 1/95 issued under section 5a of the central excise act, 1944 ..... construction does not qualify for exemption under the aforesaid notification and consequently vide order dtd. 30-3-2002, the demand for central excise duty amounting to rs. 1,80,292/- was raised and order of recovery under the provisions of central excise rules and central excise act was issued. penalty of rs. 50,000/- was also imposed under rule 173q of the .....

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Apr 07 2006 (HC)

Collector of Central Excise Vs. Jupiter Industries and anr.

Court : Rajasthan

Reported in : RLW2006(4)Raj2704; 2006(4)WLC776

..... 14.7.2003 in d.b. civil tax reference petition no. 4/2003:whether the cegat can allow refund under section 11b of central excise act, 1944 when it was specifically not allowed by the sub-rule (2) of the rule 96zb of central excise rules, 19443. the facts leading to this reference are that the respondent assessee is engaged in the manufacturing of stainless ..... shall subject to other provisions of this section be ..... duty was ordered to be paid in respect of the dismantled machine for 3 months i.e. june 98 to august 98, this payment was clearly in excess of the sum payable under compounded levy scheme. that amount is refundable in terms of section 11b of the central excise act. the lower authorities were in error in holding that the refund was ..... read in the context of principal charging section of parent act.18. under section 3 of the central excise act there shall be levied and collected in such manner as may be prescribed duties of excise on all excisable goods which are produced or manufactured in india. section 4 provides that where under this act, the duty of excise is chargeable on any excisable goods with reference to value, such value .....

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Aug 22 2001 (HC)

Shankeshwar Fabrics Pvt. Ltd., Pali Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : 2002(142)ELT42(Raj); 2003(2)WLN240

..... that the rate of excise duty on processed textile fabrics falling under heading nos. 52.07, 52.08, 52.09, 54.06, 54.07, 55.11, ..... stock as on 15.12.98 and cleared thereafter.5. it is worthwhile to mention that during pendency of the writ petition, in the finance bill of 2001, section 3a of the central excise act, 1944 has been withdrawn and consequently, notification no. 38/98 dated 10.12.1998 also stands non-existent. thus, the say of the petitioner is that clause 5 ..... the notification of the central government dated 10.12.1998 introducing clause 5 under which the independent processor of proceeded textile fabrics have been denied benefit of utilisation of modvat credit, has been challenged.2. the relevant rules read as under:'in exercise of the powers conferred by sub-section (3) of section 3a of the central excise act, 1944 (1 of 1944), the central government hereby specifies ..... 55.12, 55.13 and 55.14 of the schedule to the central excisetariff act, 1985 (5 of 1986), manufactured or produced by an independent processor .....

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Jul 15 2003 (HC)

Union of India (Uoi) Vs. Birla Jute and Industries Ltd.

Court : Rajasthan

Reported in : 2004(165)ELT148(Raj)

..... the parties.2. on a reference petition under section 35g(3) of the central excise act, 1944, following question is proposed, that should be referred for the opinion of this court:'whether the tribunal have the power to allow the benefit of the modvat credit on the goods under rule 57q of central excise rules, 1944, which are otherwise not specifically mentioned in the ..... rules itself?'3. learned counsel for the respondent submits that ..... nuts are upheld.'7. while considering the definition of capital goods under rule 57q of the central excise rules, 1944, their lordships in the case of jawahar mills case (supra) referred the definition of 'capital goods', which reads as under :'57q applicability. .......... explanation. - for the purposes of this section, - (1) 'capital goods' (a) machines, machinery, plant, equipment, apparatus, tools ..... , and (c) moulds and dies, generating sets and weighbridges used in the factory of the manufacturer. (2) 'specified duty' means duty of excise or the additional duty under section 3 of the customs tariff act, 1975 (51 of 1975). (2) notwithstanding anything contained in sub-rule (1), no credit of the specified duty paid on capital goods shall .....

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Nov 10 1993 (HC)

Polar Marmo Agglomerates Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Reported in : 1994(73)ELT536(Raj); 1994(1)WLC222; 1993WLN(UC)377

..... 1991 (annexure 7), for declaring that item no. 2504 of chapter 25 of the schedule appended to the central excise tariff act, 1985 (in short 'act of 1985') is ultra vires of the charging section 3 read with section 2(f) of the central excises and salt act, 1944 (in short 'act of 1944') and for holding that preparation of agglomerated marble slabs/tiles do not involve manufacturing process and no ..... excise duty is leviable on them and, in the alternative, for holding that agglomerated marble slabs and tiles are exigible to excise duty under item no. 2504 ..... marble slabs and tiles obtained from agglomerated marble blocks, except that the latter contains pigments and binding agents. according to section 3 of the act of 1944, duty of excise is on manufacture and production of goods specified in the schedule to the act of 1985. no duty is exigible where process of manufacture is not involved in the making of goods. ., halol ..... view of the aforesaid findings, it is not necessary to decide that item no. 2504 of chapter 25 of the schedule of the act of 1985 is ultra vires of section 3 read with section 2(f) of the act of 1944.21. accordingly, the writ petition is allowed. it is held that the petitioner's product agglomerated marble slabs/tiles (villa nova) .....

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Jul 07 1980 (HC)

Maharaja Shree Umaid Mills Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Reported in : 1981(8)ELT772(Raj)

..... the collection of the tax must be sanctioned by laws. charging section 3(1) of the central excises and salt act, 1944 provides that 'there shall be levied and collected in such manner as may be prescribed duties of excise....' 'prescribed' means prescribed by rules under the act. an examination of the rules under central excises act, 1944 reveals that apart from rule 10 or rule 160, there is ..... counsel for the appellant on kerala polythene industries v. superintendent, central excise6 wherein the validity of rule 10a of the central excise rules, 1944, was challenged and it was held that rule 10a is fully within the scope of the rule-making power conferred by section 3(1) of the central excises and salt act, and consequently rule 10a was not ultra vires the rule making ..... has laid great stress on the point that the function of the assessing authority under the central excises and salt act, 1944, or for the matter of ..... power conferred by the act on the central government.37. mr. s.c. bhandari .....

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Apr 01 1986 (HC)

Prem Cables Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : 1987(13)ECC220; 1987(10)LC224(Rajasthan); 1987(31)ELT690(Raj)

..... identical. notification dated 1st april, 1972 and notification dated 23rd march, 1968 read as under :notification no. 114/72-central excises, dated 1st april, 1972.'in exercise of the powers conferred by sub-section (2) and (3) of section 3 of the central excises and salt act, 1944 (1 of 1944) and in supersession of the notification of the government of india in the ministry of finance (department of revenue and ..... an electric wire and cable manufactured according to any special specification given by a purchaser.'notification no. 52/68-central excises, dated 23rd march, 1968.'g.s.r.: in exercise of the powers conferred by sub-section (2) of section 3 of central excises and salt act, 1944 (1 of 1944) and in supersession of the notification of the government of india in the ministry of finance (department of revenue ..... ) no. 18/64-central excises, dated the 19th december, 1964, no. 126/65-central excises, dated the 21st august, 1965 and no. 140/65-central excises, dated the 28th august, 1965, the central government hereby fixes for .....

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