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Judgment Search Results Home > Cases Phrase: central excise act 1944 Page 1 of about 229,700 results (0.374 seconds)

Feb 04 2005 (SC)

O.K. Play (India) Ltd. Vs. Commissioner of Central Excise-ii, New Delh ...

Court : Supreme Court of India

Reported in : AIR2005SC1031; 2005(98)ECC633; 2005(180)ELT291(SC); JT2005(2)SC208; (2005)2SCC555

..... reads as under:'recovery of duties not levied or not paid or short levied or short paid or erroneously refunded - retrospective validation by finance act, 2000 of action taken under section 11a of central excise act, 1944.---------------------------------------------------subject: retrospective validation of action takenunder section 11a of central exciseact, 1944, under finance act 2000.---------------------------------------------------attention is invited to the provisions contained in sections 97 and 110 of the finance ..... s.h. kapadia, j.1. the short question which arises for determination in these civil appeals filed under section 35l(b) of the central excise act, 1944 is - whether powdering of low density polyethylene (ldpe) and high density polyethylene (hdpe) granules into moulding powder amounts to 'manufacture'.2. assessee manufactures plastic water storage tanks and toys. on ..... process constituted 'manufacture' and the moulding powder constituted 'excisable goods' as defined under section 2(d) of the central excise act 1944 (hereinafter referred to for the sake of brevity as 'the 1944 act'). according to the said show-cause notices, assessee had clandestinely removed the said powder without filing the classification list and in breach of central excise rules, 1944 (hereinafter referred to for the sake of brevity as .....

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Jan 22 2002 (HC)

Commissioner of Central Excise Vs. Ashok Fashion Ltd.

Court : Gujarat

Reported in : 2002(83)ECC410; 2002(141)ELT606(Guj)

..... in sub-section (1) in respect of the goods specified therein shall be in addition to the duties of excise chargeable on such goods under the central excise act, 1944 (1 of 1944), or any other law for the time being in force.(3) the provisions of the central excise act, 1944, and the rules made thereunder, including those relating to refunds, exemptions from duty, offences and penalties, shall ..... a restricted meaning in view of the use of the words 'including those relating to refunds and exemptions from duty'. the delhi high court held that chapter ii of the central excise act, 1944 entitled 'levy and collection' contained provisions for penalties, but the heading of that chapter itself was not a guiding factor. the court held that, 'the argument that various ..... a large scale, would make collection of the taxes a difficult task.11. for the above reasons, it is clear to us that all the provisions of the central excise act, 1944 and the rules made thereunder, including the provisions relating to confiscation and imposition of penalty contained therein, are applicable to the levy and collection of the additional duty of ..... after referring the two topics of 'referential legislation', the supreme court held that section 3(3) of the act of 1957 did not incorporate in that act any specific provisions of the central excise act, 1944, but only declared generally that the provisions of the act of 1944 shall apply 'so far as may be', that is, to the extent necessary and practical for the purposes .....

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Dec 23 2008 (HC)

Bakelite Hylam Ltd. Rep. by Manager-taxation Vs. the Customs, Excise a ...

Court : Chennai

Reported in : 2008(161)LC183(Madras)

..... c. ex., visakhapatnam , it has been held as follows:duty deposited before issue of show cause notice - penalty not impossible under section 11ac of central excise act, 1944, as well as under rule 173 q of erstwhile central excise rules, 1944.24. in pahwa chemicals private limited v. commissioner of c.ex., delhi 2005 (189) e.l.t. 257 (s.c.), it has ..... without taking into account the submissions made at the time of the hearing of the appeal. the order of the first respondent tribunal is also contrary to the central excise act, 1944, and the rules made thereunder. the said order is contrary to the principles enshrined under articles 14 and 19 of the constitution of india. the first respondent ..... of the duty and the penalty was not sustainable. however, the amendments introduced by the finance bill, 2000, made substantial changes in section 11a of the central excise act, 1944, practically, undoing the judgment of collector of central excise, baroda v. cotspun ltd. : 1999ecr817(sc) . even according to the finance bill, 2000, there can be no question of levying penalty since it ..... has been further stated that section 3 of the central excise act, 1944, is the charging section in terms of which duties specified, under the schedule to the central excise tariff act, 1985, is levied on various excisable goods manufactured in india at the rates set forth in the schedule to the central excise tariff act, 1985. the central excise rules, 1944, prescribe a detailed procedure to be followed by the .....

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Sep 30 2011 (SC)

Om Prakash and anr. Vs. Union of India and anr.

Court : Supreme Court of India

..... . 30. in the circumstances, we are inclined to agree with mr. rohatgi that in view of the provisions of sections 9 and 9a read with section 20 of the 1944 act, offences under the central excise act, 1944, besides being non-cognizable, are also bailable, though not on the logic that all non-cognizable offences are bailable, but in view of the aforesaid provisions of the ..... advanced on behalf of respective parties in om prakash & anr. v. union of india & anr. (writ petition (crl) no.66 of 2011) and other similar cases under the central excise act, 1944, are equally applicable in the case of choith nanikram harchandani v. union of india & ors. (writ petition (crl) no.74 of 2010 and the other connected writ petitions in ..... asg submitted further that such officers, who have the power to arrest, do not derive their power from the code, but under the special statutes, such as the central excise act, 1944, and the customs act, 1962. 40. the learned asg submitted further that the powers of the customs officer to release an arrested person on bail is limited and when an accused is to ..... , but the provisions of the two enactments are also in pari materia in respect thereof. 43. the provisions of section 104(3) of the customs act, 1962, and section 13 of the central excise act, 1944, vest customs officers and excise officers with the same powers as that of a police officer in charge of a police station, which include the power to release on bail .....

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Jun 29 2001 (HC)

Commissioner of Central Excise Vs. Nestle India Ltd.

Court : Mumbai

Reported in : 2002(1)BomCR307

..... k.k. baam, j.1. this application is made on behalf of the applicant, commissioner of central excise, goa, seeking a direction that under sub-section (1) of section 35-h of the central excise act, 1944, the appellate tribunal be directed to refer to the high court, the question of law referred to in paragraph 8, ..... which reads as under :-'1. whether the show cause notice issued under rule 57-u of the central excise rules, 1944, requires to state any ground on ..... , the applicants herein are entitled to the relief prayed for.11. hence, under section 35-h(1) of the central excise act, the appellate tribunal is directed to refer to the high court the question of law as referred to in para 8. application stands disposed of. ..... cause notice at exh. a by which the respondents have engaged in the manufacture of excisable goods falling under chapter sub-head 1905.11 of the central excise tariff act, 1985 and contravening the provisions of central excise and salt act, 1944 and the rules made thereunder.4. the show cause notice has been issued in respect ..... rule 57-q of the rules as also to the definition of 'capital goods'. whilst submitting their reply and making reference to the central sales tax act, central excise rules and explanation to rule 57-q, reference is made to the fact that the two provisions are similar to each other and under .....

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Jun 24 2002 (HC)

Procter and Gamble Hygiene and Health Care Ltd. Vs. C.C. and C. Ex.

Court : Madhya Pradesh

Reported in : 2004(165)ELT4(MP)

..... with the intention to evade the duty by undervaluing their product thus the extended period in terms of proviso to section 11a(1) of the central excise act, 1944 is invocable. therefore, central excise duty amounting to rs. 5,66,99,389/- was proposed to be recovered and penalty under rule 173q and land, building, plant and ..... to rs. 1,85,51,206/-. the same is recoverable from the noticee in terms of rule 9(2) of the central excise rules, 1944 read with section 11a(1) of the central excise act, 1944.3. it was alleged in the show cause notice p/7 that the petitioner noticee have wilfully mis-stated the fact ..... noticee has never disclosed the fact regarding upward revision of mrp to the department and as such extended period in terms of section 11a(1) of the central excise act, 1944 is invocable. the noticee have wilfully suppressed this fact i.e. collection of extra commercial consideration from m/s. procter & gamble home product (the ..... is liable to be recovered from the noticee in terms of rule 9(2) of the rules read with proviso to section 11a(1) of the central excise act, 1944.11. it was also further noticed that in terms of para 5.2 of the agreement between procter & gamble india ltd. and procter & gamble ..... -1998 p/26 was issued on the ground that whereas, in terms of provision (iii) of sub-section 1(a) of section 4 of central excise act, 1944, where the assessee so arranges that the goods are generally not sold by him in the course of wholesale trade except to or through a related .....

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Apr 29 2006 (HC)

Vindhyachal Distilleries Pvt. Ltd. Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Reported in : (2007)7VST197(MP)

..... or imprinting of the package, but does not include any packaging activity that amounts to 'manufacture' within the meaning of clause (f) of section 2 of the central excise act, 1944 (1 of 1944);section 2(f) of the central excise act, 1944 defines the process of manufacture thus:2(f) : 'manufacture' includes any process - (i) incidental or ancillary to the completion of a manufactured product;(ii) which ..... human consumption in the form of country liquor. this process is manufacturing of country liquor in the real sense as well as within the meaning and scope of central excise act, 1944 and m.p. excise act, 1915. it is further submitted that as the packaging activity is covered by and part of process of manufacture within the meaning of clause (f) of section ..... the purview of process of manufacture. in case it is a part of process of manufacture as defined within the meaning of clause (f) of section 2 of the central excise act, 1944, it is of the packaging activity under section 65(76)(b).12. when we consider the transaction in question, which is best reflected in the tender notice published in ..... imprinting of the package is specifically included within the packaging activity and it is an independent activity than the process of manufacture as contemplated under section 2(f) of the central excise act, 1944, hence service tax was rightly levied, further considering the tender notice, it is clear that activity of bottling and sealing is an independent process for which separate charges .....

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Feb 17 2005 (SC)

Commissioner of Central Excise, Allahabad Vs. Ginni Filaments Ltd.

Court : Supreme Court of India

Reported in : 2005(2)CTC61; 2005(98)ECC825; 2005(181)ELT145(SC); JT2005(2)SC322; (2005)3SCC378

..... s.h. kapadia, j.1. the issue in this civil appeal filed by the department under section 35l(b) of the central excise act, 1944 relates to the eligibility to the benefit of exemption under notification no. 123/81-ce dated 2nd june, 1981, as amended.2. m ..... five per, cent of the articles produced or manufactured and allowed to be sold in india on payment of duty of excise leviable under section 3 of the central excises and salt act, 1944 (1 of 1944) or for clearances for supply to the oil and natural gas commission for their projects in india against global tender or ..... twenty-five percent of the articles produced or manufactured and allowed to be sold in india on payment of duty of excise leviable under section 3 of the central excises and salt act, 1944 (1 of 1944) or for clearances for supply to the oil and natural gas commission for their projects in india against global tender. ..... twenty five percent of the articles produced or manufactured and allowed to be sold in india on payment of duty of excise leviable under section 3 of the central excises and salt act, 1944 (1 of 1944) or for clearances for supply to the oil and natural gas commission for their projects in india against global tender or ..... ltd. for their project in india against global tender shall be exempt from the so much of the duty of excise leviable thereon under section 3 of the central excises and salt act, 1944 (1 of 1944) as is in excess of the amount calculated at the rate of 15% ad valorem and from the whole of .....

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Feb 26 2004 (SC)

Collector of Central Excise, Patna Vs. Tata Iron and Steel Co. Ltd.

Court : Supreme Court of India

Reported in : 2004(2)BLJR1397; 2004(2)CTC55; 2004(92)ECC257; 2004(165)ELT386(SC); JT2004(3)SC66; 2004(1)KLT1050(SC); (2004)3MLJ52(SC); 2004(2)SCALE760; (2004)9SCC1

..... 15. the issue which arises for consideration is that whether zinc dross and flux skimming arising during galvanization of steel sheets are goods within the meaning of the central excise act, 1944 and are liable to central excise duty as classified by the revenueor16. whether zinc dross and flux skimming are waste products in the process of galvanization of steel sheets and are not goods ..... senior counsel for the respondent, submitted that zinc dross and flux skimming were waste products in the process of galvanization of steel sheets and are not goods under the central excise act, 1944 and that the process of galvanization merely involves the steel sheets through a batch of molten zinc whereby the said sheets acquire a coat of zinc on the surface resulting ..... under the central excise act, 1944 as claimed by the assessee.17. in this case, the respondents are engaged in the manufacture of steel sheets and are also galvanizing steel sheets. during the process of ..... was held that 'goods' must be something which can ordinarily come to the market and be brought and sold and that the 'manufacture' which is liable to excise duty under the central excise and salt act, 1944 must, therefore, be the 'bringing into existence of a new substance known to the market'.18. the passage runs thus :-'manufacture' implies a change but every change .....

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Mar 13 2003 (SC)

D.P. Lon Vs. Collector of Central Excise and Customs

Court : Supreme Court of India

Reported in : AIR2003SC1399; 2003(86)ECC521; 2003(153)ELT269(SC); JT2003(3)SC258; 2003(3)SCALE378; (2003)5SCC97; [2003]2SCR1125; [2003]132STC525(SC)

..... . 5,63,066.40 and penalty of rs.50,000/-. the facts of the case in brief are as follows:-2. the appellant-firm was issued a licence under the central excise act, 1944 for carrying out the processing work of yarn. according to the appellant since 22.5.1986, the doubled and/or multifold yarns falling under chapter 54 or chapter 55 of ..... than the normal constructions of folded yarn.'16. the officers have also recorded the statement of shri vipulbhai vasantlal merchant, partner of the appellant under section 14 of the central excises and salt act, 1944 in which he stated that they are engaged in processing of yarn such as crimping/texturising for which they have got one machine of lohia make - model ht. 416 ..... had contravened the provisions of rule 174 read with section 6 of the central excises and salt act, 1944, rule 173f read with rule 9(1) etc. of the central excise rules, 1944 inasmuch as they engaged themselves in the manufacture of excisable goods, namely, 'taspa' yarn/fancy yarn classifiable and chargeable to duty of excise under erstwhile tariff item 68 prior to 1.3.1986 and under chapter ..... ' yarn/fancy yarn and is classifiable and chargeable to duty under chapter heading no. 56.06 of the central excise tariff and, therefore, the appellant is liable to pay duty in contravention of rule 174 read with section 6 etc. of the central excise and salt act, 1944.20. we do not find any error of law or any perversity in the reasoning adopted by the .....

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