product under Section 4 of the Central Excise
Act, 1944 (hereinafter referred to as the 'Act') instead of
assessment under Section 4A thereof ... Revenue claims to be
incriminating in nature, were seized under Section 12 of the Act,
including a Box File with Heading 'Production Manual
cream to it by the assessee for
ultimately catering the commodity in the package i.e.,
ice cream to the ultimate consumer. In our view ... 2008 6
ITEM NO.104 COURT NO.12 SECTION
product under Section 4 of the Central Excise Act, 1944 (hereinafter
referred to as the 'Act') instead of assessment under Section 4A thereof ... Revenue claims to be
incriminating in nature, were seized under Section 12 of the Act, including
a Box File with Heading 'Production Manual
that by making the retrospective amendment in
the form of Section 154 of the Act of 2003, the only effect was to
validate the earlier ... properties under Section 269-UD of the Income
Tax Act, 1961. It was further observed that the very fact that an
12
duty. Section 3 of the Act is the charging
section:
“3. Duties, specified in the Schedule to the Central
Excise Tariff Act ... taking a particular
stand which rules out application of Section 11-A of
the Act.
12. The expression “suppression” has been used in
the proviso
product gets
enhanced. He further held that under Section 2(f) of the
Central Excise Act, there is no mention of the test of integral ... Delhi;
May 7, 2015
29
ITEM NO.1A COURT NO.12 SECTION
April, 1999 confirming the differential duty of Rs.8,12,194 under
Section 4A read with Section 11A of the Central Excise Act ... Page 26 of 28
ITEM NO.101 COURT NO.12 SECTION
section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 3 of the Additional ... section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional
duty. Section 3 of the Act is
the charging section:
“3. Duties, specified in the Schedule to the Central Excise
Tariff Act ... taking a particular stand which rules out application
of Section 11-A of the Act.
12. The expression “suppression” has been used in the proviso
gamut of the provisions of Standard of Weight & Measures (Packaged Commodity) Act and the rules made thereunder. It is his submission that learned ... that footwear is an item which is specified under Section 4A of the Act.
12. Once we find that the footwear is an item which
