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Search Results Judgments > Phrase:CENTRAL EXCISE ACT 1944 Section 3 Court:Rajasthan

Apr 22 1999

PGO Processors Pvt. Ltd. Vs. Additional Commissioner

  • Decided on : 22-Apr-1999

Court : Rajasthan

Reported in : 2000(116)ELT32(Raj); 2000(1)WLC29; 1999(1)WLN377

... powers conferred by Sub-section (3) of Section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Govt. hereby specifies that the rate of excise duty on processed textile fabrics falling under heading Nos. 52.07,52.08,52.09,54.06,54.07,55.11,55.12,55.13 and 55.14 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), ... them in Section 3.' 7. On 10-12-1998, Notification No. 36/98 was issued giving it effect from 16-12-1998. The relevant portion of the Notification reads as under : -'Notification No. 36/98:In exercise of the powers conferred by Sub-section (3) of Section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Govt. hereby specifies that the rate of excise ... the Central Excise Rules, 1944 should not be revoked as they did not appear to be manufacturer within the meaning of Section 2F of the Central Excise Act, 1944 and penalties be not imposed on them under Rule 209A of the Central Excise Rules, 1944. This show cause notice does not at all talk about the declaration filed under the notifications issued under Section 3A of the Act. ... Central Govt, framed Rules for determination of annual capacity of production in exercise of powers conferred by Sub-section (2) of Section 3A of the Act by Notification No. 42/98, dated 10-12-1998. The relevant portions of this notification are reproduced hereunder :-'Notification No. 42/98:In exercise of the powers conferred by Sub-section (2) of Section 3A of the Central Excise Act, 1944 (1 of 1944), the Central ...

Jul 07 1980

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

  • Decided on : 07-Jul-1980

Court : Rajasthan

Reported in : 1981(8)ELT772(Raj)

... 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 no power or authority to collect the duty in respect of excisable ... power conferred by Section 3(1) of the Central Excises and Salt Act, and consequently Rule 10A was not ultra vires the rule making power conferred by the Act on the Central Government.37. Mr. S.C. Bhandari 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 ... 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 power conferred by the Act on the Central Government. ... Act or the Rules as meaning actual collection.'36. Reliance has also been placed by the learned 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 ...

Mar 26 2008

Shree Rajasthan Texchem Ltd. and Ors. Vs. Union of India (UOI) and Ors ...

  • Decided on : 26-Mar-2008

Court : Rajasthan

Reported in : 2008(229)ELT50(Raj)

... Section 11A of the Central Excise Act, and that, even if Section 11A is taken to be containing provisions of general nature, the provisions of Modvat Scheme are special ones, and the latter would therefore govern the scheme. Learned Counsel means, that in the present case, the provisions of Rule 57-I, being a special provision regarding Modvat Scheme, the general provisions of Central Excise Act, contained in Section ... and made, and therefore, making of determination, according to Section 11A, or Rule 57I, is a sine qua non. Then, by reading Section 112 again and again it was contended, that all that is contemplated by Sub-section (1) is, that notwithstanding anything contained in any rule of the Central Excise Rules, 1944, no credit of any duty paid on high speed ... Poddar Pigments Ltd. v. Commissioner of Central Excise Jaipur reported in and L.M.L. Ltd. v. Commissioner of Central Excise reported in 2003 (162) E.L.T.-718. It was then submitted, that the validation Act, being Section112, covers only the specified period, from16.3.1995 upto the period ending with the day the Finance Act 2000 received the assent of the ... 'ble the Supreme Court, in Collector of Central Excise v. Raghuvar (India) Ltd. reported in : 2000ECR414(SC) , it was contended, that action for recovery under Section 57-I, as it stood prior to16.10.1988, is not subject to the limitation period provided under Section 11A of the Central Excise Act, and that, even if Section 11A is taken to be containing provisions of ...

Aug 11 1992

Adarsh Metal Corporation Vs. Union of India (UOI)

  • Decided on : 11-Aug-1992

Court : Rajasthan

Reported in : 1993(67)ELT483(Raj)

... disposed of by a final order. A specific order was passed by the court. The amended provisions of Section 11B of the Central Excise Act does not have the effect of nullifying that order.'The same view was reiterated in Gopal Hosiery v. Assistant Collector of Central Excise [1992 (58) E.L.T. 542 (Cal.)].As I have already held above, the application was not required ... Act, 1944, or the rules framed thereunder empowering the department to reject refund claims on the ground that sanction of the claim would result in fortuitous benefit to the manufacturer..The matter has been examined by the Board once again and it has been decided to reiterate instructions dated 10-8-1981. A telex in this connection was already sent on 21-3 ... . However, Sub-section (3) casts an obligation on the Assistant Collector of Central Excise to make the refund of the amount, without a person having to make any claim in that behalf, where such person becomes entitled to refund as a result of any order passed in appeal or revision under the Act. It may also be noticed that Explanation (B) attached to Section 11B defines ... in Sub-section (1) of Section 11B, which states that where an application for refund has been made before the commencement of Central Excise and Customs Laws (Amendment) Act, such application be deemed to have been made under this Sub-section, as amended by the Amending Act and, the same shall be dealt with in accordance with the provisions of Sub-section (2), as substituted by that Act, and ...

May 23 2000

Suzuki Processors Vs. The Commissioner and Ors.

  • Decided on : 23-May-2000

Court : Rajasthan

Reported in : 2000(2)WLN526

... Section 6 of the Central Excise Act, 1944 & Rules 9(1), 173B, 173C, 173G & 174 of the Central Excise Rules.(iii) Penalty equal to the amount that may be determined under Section 11A(2) of the Central Excise Act, 1944, should not be imposed on them under Section 11AC of the Act.(iv) Interest at specified rate on the duty determined under Section 11A(2) of the Central Excise Act, 1944 ... so far as levy of duty on the excisable event viz. the manufacture (processing) was concerned since 24.2.1998. On 10.12.1998 Notification in exercise of powers under Sub-section (3) of Section 3-A of the Central Excise Act was issued where under the 'independent processors' of ... Central Excise Act, 1944 & Rules 9(1), 173B, 173C, 173G & 174 of the Central Excise Rules.(iii) Penalty equal to the amount that may be determined under Section 11A(2) of the Central Excise Act, 1944, should not be imposed on them under Section 11AC of the Act.(iv) Interest at specified rate on the duty determined under Section 11A(2) of the Central Excise Act, 1944 should not be recovered in accordance with the provisions of Section ... Central Excise Act read with Rule 9(2) of the Central Excise Rules.(ii) Penalty should not be imposed on them under Rule 173. and 226 ibid for the contravention of the provisions of Section 6 of the Central Excise Act, 1944 & Rules 9(1), 173B, 173C, 173G & 174 of the Central Excise Rules.(iii) Penalty equal to the amount that may be determined under Section 11A(2) of the Central Excise Act, 1944 ...

May 23 2000

Suzuki Processors Vs. The Commissioner, Central Excise and Ors.

  • Decided on : 23-May-2000

Court : Rajasthan

Reported in : 2001(135)ELT29(Raj); 2000(4)WLC286; 2000(3)WLN178

... Section 6 of the Central Excise Act, 1944 & Rules 9(1), 173B, 173C, 173G & 174 of the Central Excise Rules.iii) Penalty equal to the amount that may be determined under Section 11A(2) of the Central Excise Act, 1944, should not be imposed on them under Section 11 AC of the Act.iv) Interest at specified rate on the duty determined under Section 11A(2) of the Central Excise Act, 1944 ... so far as levy of duty on the excisable event viz. the manufacture (processing) was concerned since 24.2.1998. On 10.12.1998, Notification in exercise of powers under Sub-section (3) of Section 3-A of the Central Excise Act was issued where under the 'independent processors' of ... Central Excise Act, 1944 & Rules 9(1), 173B, 173C, 173G & 174 of the Central Excise Rules.iii) Penalty equal to the amount that may be determined under Section 11A(2) of the Central Excise Act, 1944, should not be imposed on them under Section 11 AC of the Act.iv) Interest at specified rate on the duty determined under Section 11A(2) of the Central Excise Act, 1944 should not be recovered in accordance with the provisions of Section ... Central Excise Act read with Rule 9(2) of the Central Excise Rules.ii) Penalty should not be imposed on them under Rules 173Q and 226 ibid for the contravention of the provisions of Section 6 of the Central Excise Act, 1944 & Rules 9(1), 173B, 173C, 173G & 174 of the Central Excise Rules.iii) Penalty equal to the amount that may be determined under Section 11A(2) of the Central Excise Act, 1944 ...

May 07 1959

Maharaja Shree Umaid Mills Ltd. Vs. Union of India (UOI) and Ors.

  • Decided on : 07-May-1959

Court : Rajasthan

Reported in : AIR1960Raj92

... the Central Excises and Salt Act, 1944, was extended to Rajasthan under Section 11 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 ... 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 ... Section 11 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 ... 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 is open to the Central Government under the provisions of the Act to cany out the recommendations of ...

Sep 06 1978

Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...

  • Decided on : 06-Sep-1978

Court : Rajasthan

Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481

... Central Excise Tariff and as such, they are not on import, leviable to additional duty under Section 2A of the Act. The public notice relied upon by the petitioner runs as follows : -'Public Notice No. 170/67:-Sub : No. 3 countervailing duty-E.C. Grade Aluminium wire rods, other than extruded levy of additional duty under Section 2A of the Indian Tariff Act.The decision of the Central ... duty is leviable at different rates, the highest duty.'As reference has been made to the excise duty, it is necessary to examine the law relating thereto. Schedule I to the Central Excises and Salt Act, 1944 (hereinafter to be referred to as 'the Excise Act') as amened by the Finance Act, 1960 contained item No. 33. Item No. 33(a) mentioned aluminium in any form including ingots ... , other than extruded are not covered by any of the items in the Central Excise Tariff and accordingly they are not, on import, liable to additional duty under Section 2A of the Indian Tariff Act.'[Letter No. F. 16/16/67-Cus. l(pt) dated 15th September, 1967 from Central Board of Excise and Customs, New Delhi.] Sd/- B. SenCollector of Customs. C.II/402/67 ... not covered by any of the items in the Central Excise Tariff and accordingly, they are not of import leviable to additional duty under Section 2A of the Indian Tariff Act.'17. We therefore, hold that during the relevant period, the goods in .question were not liable to the countervailing duty under Section 2A of the Act and as such, it should not have been recovered ...

Aug 10 2007

Union of India (UOI) Vs. Perfect Thread Mills Ltd. and Anr.

  • Decided on : 10-Aug-2007

Court : Rajasthan

Reported in : 2009(234)ELT49(Raj)

... Central Excise, Jaipur-II under the then existing Section 35G of the Central Excise Act, 1944 ('the Act of 1944') being aggrieved by the order dated 28.03.2005 made by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi ('the Tribunal') in Appeals Nos. E/4167- 68/04-NB(SM) reducing the penalty imposed upon the respondent No. 1-assessee under Section 11AC of the Act of 1944 ... in relation to manufacture of exempted goods.6. Proceedings under the said show cause notice were concluded by the Joint Commissioner, Central Excise, Jaipur-II under the adjudication order dated 19.08.2003 confirming the demand of Rs. 3,06,574/- and for appropriation of the already deposited amount to the Government account.7. The said authority had noticed ... has observed,-The proposition appears to be well settled that where the duty has been deposited before issuance of show cause notice under Section 11A & Section 11AB of the Central Excise Act, 1944, no action under Section 11AC of the said Act for imposition of penalty can be initiated or taken. The reason is obvious. As on the date show cause notice is issued, ... Section 11AC of the Act of 1944, also ordered recovery of interest under Rule 12 of the said Rules read with Section 11AB of the Act; and further imposed penalty of Rs. 25,000/on the General Manager of the assessee under Rule 26 of the Central Excise Rules, 2002.8. The assessee and the said General Manager filed appeals before the Commissioner (Appeals-II), Customs & Central Excise ...

Sep 10 2004

Alcobex Metals Ltd. Vs. Union of India (UOI) and Ors.

  • Decided on : 10-Sep-2004

Court : Rajasthan

Reported in : 2005(191)ELT99(Raj); RLW2005(1)Raj264; 2005(1)WLC110

... Section 6 of the General Clauses Act, 1897, shall apply upon such cesser as if the said Sub-section had then been repealed by a Central Act.(3) The special duties of excise referred to in Sub-section (1) shall be in addition to any duties of excise chargeable on such goods under the Central Excises Act or any other law for the time being in force.(4) The provisions of the Central Excises Act ... Central Excises, dated the 1st March, 1975, the Central Government hereby exempts the excisable goods falling under such items of the First Schedule to the Central Excise and Salt Act, 1944 (1 of 1944) (hereinafter called the Central Excises Act), as are specified in column (2) of the Table hereto annexed, from so much of the auxiliary duty of excise ... Act, 1897, shall apply upon such cesser as if the said Sub-section had then been repealed by a Central Act.(3) The auxiliary duties of excise referred to in Sub- Section (1) shall be in addition to any duties of excise chargeable on such goods under the Central Excises Act, or any other law for the time being in force.(4) The auxiliary duties of excise leviable under Sub- section ...

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