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Search Results Judgments > Phrase:CENTRAL EXCISE ACT 1944 Section 11AA Page:8

Dec 01 2004

Abhishek Synthetics Pvt. Ltd. Vs. Commissioner Of C. Ex.

  • Decided on : 01-Dec-2004

Court : Customs - Excise & Service Tax Appellate Tribunal (CESTAT) - Bangalore

Reported in : (2005)(182)ELT339Tri(Bang.)

... by the appellant. Equal penalty was levied under Rule 57U(6) of Central Excise Rules, 1944. A penalty of Rs. 1,00,0007- was imposed under Rule 173Q(bb) of the Central Excise Rules. Interest @ 20% was demanded on the entire credit under Rule 57U(8) of the Central Excise Rules read with Section 11AA of the Central Excise Act, 1944. The appellants were not successful before the Commissioner (Appeals) and hence they ... Income Tax Act contrary to Rule 57R(5). The adjudicating authority disallowed the credit of Rs. 11,88,3497- and also appropriated the amount of Rs. 1,55,849/- already reversed by the appellant. Equal penalty was levied under Rule 57U(6) of Central Excise Rules, 1944. A penalty of Rs. 1,00,0007- was imposed under Rule 173Q(bb) of the Central Excise Rules. Interest ... is not irreversible. The benefit of Modvat credit under the Central Excise Rules cannot be denied merely on the ground that depreciation was claimed under the Income Tax in the Income Tax Return of the applicant even when he files the revised income tax return. This view has been expressed by the Customs & Central Excise Settlement Commission, Chennai in its Final Order No. 16 ... 1. This is an appeal filed against the OIA No. 122/2001 dated 11-7-2001 passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad.2. The appellants had availed Modvat credit of Capital Goods in the year 1994-1995. The total duty paid was Rs. 11,88,349/-. The credit taken was ...

Sep 20 2005

Baccarose Perfumes And Beauty Vs. Commissioner Of Central Excise

  • Decided on : 20-Sep-2005

Court : Customs - Excise & Service Tax Appellate Tribunal (CESTAT) - Mumbai

... Excise Duties) Act 1955. ii) Duties short paid amounting to Rs 60,41,095/- under Section 11A of Central Excise Act 1944 with interest under Section 11AA be recovered & penalty under Section 11AC of that Act not be imposed, iii) Confiscation liability under Rule 173Q (1) read with Rule 209 be invoked. i) Operations conducted by the appellants are not covered by Section ... Section 11A of Central Excise Act 1944 with interest under Section 11AA be recovered & penalty under Section 11AC of that Act not be imposed, iii) Confiscation liability under Rule 173Q (1) read with Rule 209 be invoked. i) Operations conducted by the appellants are not covered by Section 2(f) of the definition of Manufacture under Rule 2(f) of the C.Ex Rule 1944 ... Act 1962 & or the Central Excise Act 1944. iv) the demands under the Central Excise Act 1944 cannot be also be confirmed, since the goods removed to DTA are alleged to be manufactured & contain Elthyl Alcohol and are preparations thereof. If that is so, then the levy itself under Central Excise Act 1944 is not called for or demanded & be determined. The proceedings initiated under Section 11A of the Central Excise Act 1944 ... so, then the levy itself under Central Excise Act 1944 is not called for or demanded & be determined. The proceedings initiated under Section 11A of the Central Excise Act 1944 abinitio not permissible, v) Once no demands can be made under the Central Excise Act 1944 the penalty under the Central Excise Act 1944 & the rules there under ...

Apr 19 2006

Tamilarasi Textiles Vs. Commissioner Of Central Excise

  • Decided on : 19-Apr-2006

Court : Customs - Excise & Service Tax Appellate Tribunal (CESTAT) - Tamil Nadu

Reported in : (2006)(108)ECC576

... penalty on the appellant under Rules 9(2), 52A, 173 Q and 226 of the Central Excise Rules, 1944 read with Section 38 A of Central Excise Act, 1944. He also confiscated the seized goods valued at Rs. 11,100/- under Rule 173 Q of Central Excise Rules, 1944 with an option to the assessee to redeem the same on payment of fine of Rs. ... Central Excise duty on account of unawareness about the withdrawal of the exemption Notification. This is not a fit case in which even any penalty is required to be imposed as the duty has been paid before it was confirmed by the officers. The question of any interest under Section 11AA of the Act does not arise. The interest under Section ... evade payment of duty or they have suppressed any fact which warrant the invocation of the provision to Section 11 A (1) of the Central Excise Act. In our view, this is a case of simple bona fide non-payment of Central Excise duty on account of unawareness about the withdrawal of the exemption Notification. This is not a ... -in-Original No. 4/2005 dated 2.2.05 the Commissioner of Central Excise, Salem demanded an amount of Rs. 1,65,658/- being duty not paid on clearances of cotton towels by the appellants during 1994-95 and 95-96 ... of the appellants in the first round was disposed of. As directed in the above order, the Commissioner has allowed the benefit under Section 4(4)(d)(ii) of the Act and redetermined the duty liability. As regards the direction to re-examine their claim that they had not paid duty on the bona ...

Sep 15 2006

Sagarika Acoustronics Pvt. Ltd. Vs. Commissioner Of Central Excise

  • Decided on : 15-Sep-2006

Court : Customs - Excise & Service Tax Appellate Tribunal (CESTAT) - Mumbai

... central excise duty amounting to Rs. 2,20,549/- under Rule 57I of Central Excise Rules, 1944 read with Section 11A(2) of Central Excise Act, 1944 and imposed penalty of Rs. 50,000/- under Rule 173Q of Central Excise Rules, 1944, interest at the appropriate rate under the provision of Rule 57I(3) of Central Excise Rules, 1944 read with Section 11AA of Central Excise Act, 1944 ... Act, 1998. The appellants were issued a Show-Cause-Notice dated 15.10.1998 proposing to recover central excise duty amounting to Rs. 2,20,549/- under Rule 57I of Central Excise Rules, 1944 read with Section 11A(2) of Central Excise Act, 1944 and imposed penalty of Rs. 50,000/- under Rule 173Q of Central Excise Rules, 1944, interest at the appropriate rate under the provision of Rule 57I(3) of Central Excise Rules, 1944 ... excise duty vide Finance Act, 1998. The appellants were issued a Show-Cause-Notice dated 15.10.1998 proposing to recover central excise duty amounting to Rs. 2,20,549/- under Rule 57I of Central Excise Rules, 1944 read with Section 11A(2) of Central Excise Act, 1944 and imposed penalty of Rs. 50,000/- under Rule 173Q of Central Excise Rules, 1944 ...

Jul 01 2003

Commissioner of Income-tax Vs. Chemmeens and G. Gangadharan Nair

  • Decided on : 01-Jul-2003

Court : Kerala

Reported in : [2007]290ITR337(Ker)

... Chemical Industries Ltd. v. Collector of Central Excise [1997] 106 STC 467 :10. The dictionaries state that the word 'derive' is usually followed by the word 'from' and it means : get or trace from a source ; arise from, originate in ; show the origin or formation of.11. The sue of the words 'derived from' in item 11AA(2) suggests that the original ... the context of the provision of Section 80E of the Act. The question involved in that case was as to whether the profits under Section 41(2) of the Income-tax Act, 1961, arising from the sale of machinery and building should be taken into account while computing the deduction of 8 per cent. under Section 80E(1) of the Act. The Supreme Court observed ... Central Government under the scheme to encourage exports and that the source referable to the profits and gains arising out of the sale proceeds of the import entitlement was, therefore, the scheme of the Central Government and not the industrial undertaking of the assessee. The Supreme Court then referred to the following observations in National Organic Chemical Industries Ltd. v. Collector of Central Excise ... of the Supreme Court in Salem Co-operative Central Bank Ltd. v. CIT : [1993]201ITR697(SC) . The senior counsel accordingly submitted that the since the export premium received by the assessee cannot be treated as income derived from export business, the assessee is not entitled to the deduction under Section 80HHC of the Act.7. Shri P. Balakrishnan, learned Counsel appearing ...

Jun 08 1998

FENNER (INDIA) LTD. Vs. COMMISSIONER OF INCOME TAX

  • Decided on : 08-Jun-1998

Court : Chennai

Reported in : (1999)151CTR(Mad)30

... under s. 80HR The decision reported in : 1997(89)ELT643(SC) cited supra, relates to the Central Excise and Salt Act, 1944 and the use of the words 'derived from' related to Item 11AA(2) under that Act and it was held that the words 'derived from' suggest that the original source of the ... Act. Sec. 28(iiib) reads,11 cash assistance (by whatever name called) received or receivable by any person against exports under any scheme of the Government of India;'As per that section, the above income is chargeable to income-tax under the head 'Profits and gains of business or profession.'Sec. 80HH of the Act ... of s. 80HH of the Act. He further pointed out that under s. 28 cl. (iii) of the Act, the assistance given by the Government also amounts to business income, and so, the cash assistance given by the Government clearly falls under s. 80HH of the Act. Sec. 28(iiib) reads,11 ... profession.'Sec. 80HH of the Act reads as follows:'Where the gross total income of an assessee includes any profits and gains derived from an industrial undertaking, or 'the business of a hotel, to which this section applies, there shall, in accordance with and subject to the provisions of this section, be ... section, the above income is chargeable to income-tax under the head 'Profits and gains of business or profession.'Sec. 80HH of the Act reads as follows:'Where the gross total income of an assessee includes any profits and gains derived from an industrial undertaking, or 'the business of a hotel, to which this section ...

Jan 30 2002

Indo American Electricals Ltd. Vs. Commissioner of Central Excise

  • Decided on : 30-Jan-2002

Court : Kolkata

Reported in : 2002LC938(Calcutta),2002(143)ELT530(Cal)

... to costs. 8. This order will not prevent the writ petitioners either to invoke the jurisdiction of the Commissioner of Central Excise or the Tribunal as prescribed under Section 35 and/or 35(a) of the Central Excise Act, 1944. 9. Let urgent Xerox certified copy of this order, If applied for, be given to the learned Counsel ... 1) of C.E.R., 1944 read with Section 11A of C.E.A., 1944 and direct them to pay the same within 30 (thirty) days of receipt of this Order, failing which they will be further required to pay interest @ 24% P.A. in terms of Section 11AA of C.E.A., 1944 till its recovery.' 2 ... have been taken before the authority who has no power to extend such time as per Section 35 of the Central Excise Act, 1944. 6. According to me for the condonation of delay the principle as laid down under the Limitation Act or prescribed under the law will be strictly applicable. But that does not necessarily mean ... Central Excise duty to the extent of Rs. 18,38,041.00 in terms of Rule 57-1(1) of C.E.R., 1944 read with Section 11A of C.E.A., 1944 and direct them to pay the same within 30 (thirty) days of receipt of this Order, failing which they will be further required to pay interest @ 24% P.A. in terms of Section 11AA ... @ 24% P.A. in terms of Section 11AA of C.E.A., 1944 till its recovery.' 2. The company becomes sick industrial company by an order dated 8-8-2001. A demand has been made to pay the arrear amount of Rs. 18,38,041.00 by the Superintendent, Central Excise 'E' Range by an order ...

Sep 20 2011

COMMISSIONER OF CENTRAL EXCISE Vs. M/S BISHT ELECTRONICS

  • Decided on : 20-Sep-2011

Court : Delhi

... challan found on the premises were also resumed under the said punchnama. 8. The statement of Rukum Singh, i.e., the proprietor was also recorded under Section 14 of the Central Excise Act, 1944 (in short C.E. Act). The revenue came to the conclusion that the assessee had manufactured and removed goods during the period 1997 to 2001, and therefore evaded duty to the extent ... scheme of Sections 11A, 11AA, 11AB and 11AC of the Act. It is evident that Section 11A prescribes procedure for recovery of duties not levied or not paid, or short-levied or short-paid, or erroneously refunded. Sub-Section (1) within itself and within its proviso covers the cases of duty not paid/ short paid in absence of mens rea or with intention. Section 11A(2 ... the Customs, Excise and Service Tax Appellate Tribunal (in short Tribunal) dated 01.12.2005. The appeal had been admitted on 10.05.2006 by a division bench of this court. By the said order following questions of law were framed for adjudication: (i) Whether CESTAT was right in law in reducing the penalty leviable under Section 11AC of the Central Excise Act, 1944, even when ... the Central Excise Rules, 1944 read with the first proviso of Section 11A of the C.E. Act; penalty not be imposed under Section 11AC of the C.E. Act read with Rule 173Q of the erstwhile Rules; and, lastly interest not be charged under Section 11AB of the C.E. Act. 9. After giving opportunity to the assessee, by an order dated 31.07.2003 the Commissioner of Central Excise ...

Sep 01 2011

CIT Vs. RADHIKA CONTAINERS PVT. LTD.

  • Decided on : 01-Sep-2011

Court : Delhi

... (i) Whether the Customs Excise & Service Tax Appellate Tribunal (in short CESTAT) erred in law in reducing the penalty imposed to an amount which is less than the duty amount re-quantified by it, ignoring the provisions of Section 11AC of the Central Excise Act, 1944. 4. The brief ... Sections 11A, 11AA, 11AB and 11AC of the Act. It is evident that Section 11A prescribes procedure for recovery of duties not levied or not paid, or short-levied or short-paid, or erroneously refunded. Sub-Section (1) within itself and within its proviso covers the cases of duty not paid/ short paid in absence of mens rea or with intention. Section ... Central Excise, Delhi 2004(167) E.L.T. 385 (SC). In addition reliance was placed on the judgment of the Division Bench of Bombay High Court in the case of C.C.E & C., Aurangabad vs Godavari Manar Sahakari Sakhar Karkhana Ltd. 2008 (228) E.L.T. 172 (Bom) as also our order passed in Commissioner of Central Excise ... imposed on the directors personally. 4.2. Being aggrieved the respondent as well as the directors preferred the appeals with the Commissioner of Central Excise (Appeals) (in short the Commissioner). By an order dated 11.11.2003 the Commissioner upheld the order-in-original, i.e., the ... to the respondent. 4.1. After receipt of the reply, the matter was taken up for adjudication by the Additional Commissioner Central Excise (in short Addl. Commissioner). By an order dated 11.01.2001 the Addl. Commissioner confirmed the demand and proceeded to impose, ...

Aug 31 2006

The Commissioner of Central Excise Vs. Tulsyan NEC Limited

  • Decided on : 31-Aug-2006

Court : Karnataka

Reported in : 2007(207)ELT209(Kar)

... Revenue:1) Whether Rule 57I of the Central Excise Rules 1944 provides levy of central excise duty on the inputs on receipt of which CENVAT credit availed and not fully accounted for as having disposed off in the manner specified in the said rules.2) Whether Section 11AA of Central Excise Act 1944 and Rule 173Q of the erstwhile Central Excise Rules, 1944 justify for imposing penalty wherein the assessee ... demanding duty and also imposing penalty under Rule 173Q of the Central Excise Rules. It was also stated that the assessee was liable to reverse the credit availed under Rule 57F(11) of the Central Excise Rules, 1944. The said Show Cause notice was confirmed by the Assistant Commissioner of Central Excise in terms of an order. Appeal was filed before the Commissioner. ... Central Excise Rules, 1944 justify for imposing penalty wherein the assessee suppressed the material fact to the Department.3. Heard Sri. Yateesh Kumar, learned Counsel appearing for the Revenue. He says that the Tribunal has committed a serious error in allowing the order despite the Judgment of the Tribunal in the case of Mafatlal Industries Ltd., v. Commissioner of Central Excise & ... relief on the facts of this case and in the given circumstances. In so far as the Judgment in the case of Mafatlal Industries Ltd., v. Commissioner of Central Excise & Customs in is concerned, the Tribunal noticed in the said case that the claim was settled by the Insurance Company and it was in those circumstances, the Tribunal ...

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