provisions of Section HA of the Central Excises and Salt Act (hereinafter referred to as the Central Excises Act ) which dealt with limitation in respect ... duty in respect of excisable goods captively consumed. The demands were made under Section 11A of the Central Excises Act and for a period within
Rule 991) of the Central Excise Rules, 1944, under Sub-section (2) of Section 11A of Central Excise Act, 1944 read with Sub-section ... intention to evade Central Excise duty thereof, proviso to Sub-section (I) of Section 11A of Central Excise Act, 1944 appears to be invokable
contrary to the mandate of Sub-section
(11) of Section 11A of the Central Excise Act, 1944. For a
just and proper adjudication ... Central Excise
Page 19 of 45
Act, 1944 envisages that the Central Excise Officer shall
determine the amount of duty of excise under Sub-
section
Central Excise Act, 1944, is the charging Section in terms of which duties specified, under the Schedule to the Central Excise Tariff Act ... value of the excisable goods, by any Central Excise officer, under any other provision of the Central Excise Act or the rules made thereunder. Further
Section 28
of the Customs Act, 1962, Central
Excise duty under Section 11A of
Central Excise Act, 1944, has not
brought forth any situation, wherein ... Section 28 of the
Customs Act, 1962, Central Excise duty
under Section 11A of Central Excise
Act, 1944, has not brought forth any
situation, wherein
Central Excise Act, 1944 and penal provisions of section
11AC of the Central Excise Act, 1944 are attracted
aforementioned contraventions and evasion of excise
duty ... determined as central excise duty dues for recovery
under the provisions of section 11A of the Central
Excise Act, 1944. The Noticee shall also
Central
Excise Officer,
the amount of duty along with interest payable thereon
under section 11AA.
26. Section 11A(4) of the Central Excise Act deals ... intent to
evade payment of central excise duty.
34. The provisions of section 11A of the Central Excise Act, as it then
stood, came
under proviso to Section
11A (1) of the Central Excise Act, 1944 and order for
appropriation of the Central Excise duty ... years under proviso to Section 11A of the
said Act for violations of provisions of Section 11D of the Central
Excise Act
under proviso to Section
11A (1) of the Central Excise Act, 1944 and order for
appropriation of the Central Excise duty ... years under proviso to Section 11A of the
said Act for violations of provisions of Section 11D of the Central
Excise Act
Central Excise Act.
16. Sections 11A(1) and 11A (4) of the Central Excise Act, as they
stood at the relevant time, which deal with ... section 11A
of the Central Excise Act that where any excise duty has not been levied
or paid, the Central Excise Officer may, within
