Skip to content


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

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 Section 6 of the General Clauses Act, 1897, shall apply upon such cesser as if the said Sub-section had then been repealed by a Central Act.(3) The special duties of excise referred to in Sub-section (1) shall be in addition to any duties of excise chargeable on such goods under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 Act, 1897, shall apply upon such cesser as if the said Sub-section had then been repealed by a Central Act.(3) The auxiliary duties of excise referred to in Sub- Section (1) shall be in addition to any duties of excise chargeable on such goods under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 ...

Nov 10 1993

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

  • Decided on : 10-Nov-1993

Court : Rajasthan

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

... 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 ... 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 ( ... commodity. The Collector, Central Excise did not issue any instructions. Demand notice Annexure 7 was served to save limitation. Reasonable opportunity of hearing was duly given to the petitioner.4. Arguments of the learned counsel for the parties have been heard and their written arguments have been perused.5. Taxable event under the Act of 1944 is manufacture. The ... 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) is not exigible to tax under the Act of 1944. The notices Annexures 5 and 7 are ...

Apr 07 2006

Collector of Central Excise Vs. Jupiter Industries and Anr.

  • Decided on : 07-Apr-2006

Court : Rajasthan

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

... 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 steel pattas/patties which are subject to Central Excise Duty under Chapter 72 of the Central Excise and Tariff Act. The ... 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 shall subject to other provisions of this section ... Central Excise and Gold Control Appellate Tribunal for decision by this Court as per the direction of this Court vide order dated 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 ... 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 ...

Jun 30 1982

Ramnugar Cane and Sugar Company Ltd. and Ors. Vs. Union of India (UOI) ...

  • Decided on : 30-Jun-1982

Court : Rajasthan

Reported in : 1983(12)ELT6(Raj); 1982()WLN543

... excise thereon, is ultra vires the Constitution and also con- travenes Section 3 of the said Act. It has arisen in the following circumstances.2. The Central Excises and Salt Act, 1944, (hereinafter to be referred to as the Act) which consolidated and amended the law relating to Central duties of excise and to salt came into force on February 28, 1944. Section 3 of the Act which makes provision for levy of duties of excise ... Act. It has arisen in the following circumstances.2. The Central Excises and Salt Act, 1944, (hereinafter to be referred to as the Act) which consolidated and amended the law relating to Central duties of excise and to salt came into force on February 28, 1944. Section 3 of the Act which makes provision for levy of duties of excise lays down that such duties shall be levied and collected on all excisable ... 1944. Section 3 of the Act which makes provision for levy of duties of excise lays down that such duties shall be levied and collected on all excisable goods other than salt produced or manufactured in India in such manner as may be prescribed and at the rate set forth in the First Schedule. 'Vegetable product' is one of excisable ...

Sep 27 2001

The Union of India Vs. Agrawal Designing

  • Decided on : 27-Sep-2001

Court : Rajasthan

Reported in : 2002(3)WLN668

... relation to the levy and collection of the duties of excise on the goods specified in Sub-section (1).However, by Section 63(a) of the Finance Act, 1994 (32 of 1994), Sub-section (3) of Section 3 of the aforesaid Act was substituted as under:(3) The provisions of the (Central Excise Act, 1944) (1 of 1944) and the rules made thereunder, including those relating to ... Section 35-H of the Central Excise Act, 1944 (hereinafter to be referred to as 'the Act') for the issuance of a direction to the Central Customs Excise and Gold (Control) Appellate Tribunal, New Delhi (for short 'the CGAT) to draw up a statement of the case and refer the following questions, said to be questions of law arising out of its order Annexure/3 dated 3 ... excise on the goods specified in Sub-section (1).4. The contention of the learned Counsel for the respondent-assessee has been that the substituted provision in the Act of 1957 which specifically incorporated provision relating to the levy of penalty under the Central Excise Act, 1944, made it applicable only with effect from the date when the said amendment was brought in to effect vide Finance Act ... Central Excise Act, 1944) (1 of 1944) and the rules made thereunder, including those relating to the refunds, exemptions from duty, offences and penalties, shall, so far as may be, apply in relation to the levy and collection of the additional duties as they apply in relation to the levy and collection of the duties of excise on the goods specified in Sub-section ...

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 ...

Mar 02 2007

Union of India (UOI) and Ors. Vs. T.P.L. Industries Ltd.

  • Decided on : 02-Mar-2007

Court : Rajasthan

Reported in : 2007(214)ELT506(Raj); RLW2007(3)Raj2272

... Section 11AC of the Central Excise Act, 1944 cannot be levied where the manufacturer has deposited the amount of Duty and interest thereon before adjudication?5. The manufacturer respondent was given a show cause notice dated 27/3/2001 pointing out that the manufacturer has contravened the provisions of Section 4 of the Central Excise Act, 1944, Rule 5 of the Central Excise (Valuation) Rules, 1975 and Rules 173F & 173G of the Central Excise Rules, 1944 ... 3/2001 pointing out that the manufacturer has contravened the provisions of Section 4 of the Central Excise Act, 1944, Rule 5 of the Central Excise (Valuation) Rules, 1975 and Rules 173F & 173G of the Central Excise Rules, 1944 in respect of manufacture of P/V Yarn. Along with show cause notice, notice was also issued for proposed levy of penalty under Section ... High Court and in Commissioner of Central Excise v. Gaurav Mercantiles Ltd. : 2005(190)ELT11(Bom) Bombay High Court have all taken the view that where duty imposed has been deposited before issuance of the show cause notice under Section 11AC of the Central Excise Act, 1944, no action under Section 11AC of the Act, 1944 should be initiated or taken. ... 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, there is no short levy of Duty for which such notices can be issued.11. In Commissioner of Central Excise ...

Feb 18 2002

Union of India Vs. Brij Lal Prabhu Dayal and Ors.

  • Decided on : 18-Feb-2002

Court : Rajasthan

Reported in : 2002(4)WLC67; 2003(2)WLN298

... Section 35-G(1) and (3) of the Central Excise Act read with Section 35-L of that Act, an application under Section 35-G(3) or a petition under Article 226 is maintainable against the orders passed by the CEGAT. this Court referring to the Scheme of the Central Excise Act held that so far as the matters which were excluded from the provisions of Section ... the Central Excise Act held that so far as the matters which were excluded from the provisions of Section 35-G to be made subject matter of reference to this Court, has been made directly subject matter of appeal to the Supreme Court, therefore, neither an application under Section 35-G ... Section 17 of the Central Administrative Tribunal Act and Section 19 of the Act. Where the Tribunal exercises its jurisdiction under Section 17 of the Act of 1985, it is exercised as a Tribunal in addition to High Court and not as a substitute of High Court and in doing that it acts ... Rajasthan v. CAT's, case this Court was concerned with an order passed by CAT in exercise of its jurisdiction under Section 19 of Central Administrative Tribunal Act of 1985 for punishing a person alleged to be in contempt of it for willful disobedience of its orders.17. In ... which holds that petition under Article 226/227 is not maintainable in view of provisions of appeal under Section 35-L is open to doubt. Unlike the case of Central Administrative Tribunal exercising contempt jurisdiction, the CEGAT in any circumstance does not become a Tribunal substitute of High ...

Jul 31 2008

Union of India (UOI) Vs. Grasim Industries Ltd. and Anr.

  • Decided on : 31-Jul-2008

Court : Rajasthan

Reported in : 2008(133)ECC96; 2008(159)LC96(Rajasthan); RLW2008(4)Raj3657

... Commissioner of Central Excise, Lucknow v. WIMCO Ltd. reported in : 2007(217)ELT3(SC) . Relying on the authority of these judgments, it was contended, that even if the scrap falls under the definition as given in Section Note 8(a) of Section XV of the Central Excise Tariff Act, still in view of Section 2 (f) and 3 of Central Excise Act, 1944, unless the activity amounts to manufacture, no excise ... that even if the scrap falls under the definition as given in Section Note 8(a) of Section XV of the Central Excise Tariff Act, still in view of Section 2 (f) and 3 of Central Excise Act, 1944, unless the activity amounts to manufacture, no excise duty can be levied, as the basic ingredient for attracting of excise duty is manufacture. We have considered the submissions, and have also ... , and interest, and penalty etc. may not be imposed. The statement of the Vice President Shri P.K. Jain were recorded on 8.4.1999 under Section 14(2) of the Central Excise Act, 1944, and he stated that various types of scrap viz. M.S. Scrap, Conveyer scrap, scrap of Wooden Boxes, Cartoons scrap, Bearing scrap, Cement bags scrap etc. ... was imposed, interest was also levied, and the penalty of Rs. One Lakh was imposed under Section 173Q (1)(a) of Central Excise Rules, 1944, and another penalty of Rs. One Lakh was imposed on the Vice President under Rule 209A of the Central Excise Rules, 1944. 4. Aggrieved of this order the assessee filed appeal, and cited various case laws. Learned Commissioner (Appeals ...

Feb 06 1973

Union of India (UOI) Vs. Maharaja Shri Umed Mills Ltd.

  • Decided on : 06-Feb-1973

Court : Rajasthan

Reported in : 1973(6)WLN83

... 18A was inserted in the First Schedule, Central Excise and Salt Act, 1944 by Section 13(j) of the Finance Act, 1961 which read with Section 3 of the Central Excise and Salt Act, 1944 introduced Excise Duty on the manufacture of cotton yarn ... Section 40(2) of the Central Excise and Salt Act, 1944. The admitted position is that if the period of limitation for a suit like the present is held to be six months then it is admittedly barred by time and if it is held that Section ... Act.' No authority taking a contrary view has been placed before us by the learned Counsel for the appellant. We have, therefore, no hesitation in coming to the conclusion that the suit has been rightly held to be within limitation by the court below as it does not fall under Section 40(2) of the Central Excise and Salt Act, 1944 ... 3) the Central Government exempted cotton yarn:(I) Other than multiple fold yarn, whether bleached or not, and(II) Multiple fold yarn, if unbleached, of count not exceeding forty, falling under Item NO. 18A of Act, 1944 (1 of 1944), if issued out of the factory in hanks, from the whole of the excise duty leviable thereon.Notification Ex. 3 ... excise duty leviable thereon. This Notification has been marked Ex. 2. By a further Notification dated 1.7.1961 (marked Ex. 3) the Central Government exempted cotton yarn:(I) Other than multiple fold yarn, whether bleached or not, and(II) Multiple fold yarn, if unbleached, of count not exceeding forty, falling under Item NO. 18A of Act, 1944 (1 of 1944 ...

Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //