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

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 ...

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 ...

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 ...

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 ...

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 08 1991

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

  • Decided on : 08-Mar-1991

Court : Rajasthan

Reported in : 1992(57)ELT269(Raj)

... the Central Government has exempted vide Notification No. CE - 23/55 dated April 29, 1955, talc 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 ... , 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. ... 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 ... the Central Excise Rules, 1944 (hereinafter to be called 'the Rules'), (ii) for declaring that the soapstone powder is covered by exemption Notification No. 23/55-C.E., dated April 29, 1955 and the petitioners are not required to obtain central excise licences and also to pay excise duty thereon; and (iii) for directing the refund of the central excise ...

Nov 08 2005

Nitin Spinners Limited Vs. CESTAT

  • Decided on : 08-Nov-2005

Court : Rajasthan

Reported in : 2006(198)ELT490(Raj)

... 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 ... 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 ... 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 and proposed penalty under Rule 173Q of the Rules of 1994 read with Rule 25 of the Central Excise Rules ... 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 Rules of 1994.6. For the very same reason, the successive appeals preferred by the assessee before the Commissioner (Appeals), Customs and Central Excise ...

Aug 07 1986

J.K. Industries Ltd. Vs. Union of India (UOI) and Ors.

  • Decided on : 07-Aug-1986

Court : Rajasthan

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

... Central ExcisesGSR. In exercise of the powers conferred by 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 ... CENTRAL EXCISESGSR. 693 (E) In exercise of the powers conferred by 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 ... excise duty is chargeable under the Central Excises and Salt Act, 1944 (1 of 1944) not with reference to value, shall be the amount calculated by applying such rate, 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 ...

Jul 18 2005

D.D. Shah and Brothers Vs. Union of India (UOI) and Anr.

  • Decided on : 18-Jul-2005

Court : Rajasthan

Reported in : (2005)197CTR(Raj)1; [2006]283ITR486(Raj); 2004(3)WLC425

... down in Ujagar Prints' case (supra) dealing with the textile and the provisions of the Central Excise Act.73. It is settled principle that expression used in different Acts cannot automatically have the same meaning. It has to be read in the context of subject-matter of the Act. The principle has been clearly stated by the Supreme Court in another decision which has ... to in Sub-section (3). The Court was concerned with Clause (b) of Sub-section (3) of Section 8, which reads as under :'Section 8. (1) Every dealer, who in the course of inter-State trade or commerce-- (a) sells to the Government any goods; or(b) sells to a registered dealer other than the Government, goods of the description referred to in Sub-section (3); shall ... notifications issued under the Karnataka Act, there has been no reference to Chowgule's case (supra) in the judgment and the case has been founded on the principle laid down in Ujagar Prints' case (supra) dealing with the textile and the provisions of the Central Excise Act.73. It is settled principle that expression used in different Acts cannot automatically have the same ... the amending law is valid, this aspect becomes academic.'This clearly goes to show that accepting the general principle and the meaning of 'manufacture' in the specific case of Central Excise Act with its amending provision having retrospective effect, the Court came to the conclusion that even under the unamended provision, the view taken in the Empire Industries' case (supra) did ...

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 ...

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