sugarcane have been declared as essential commodities by the Government of India as
per the provisions of Essential Commodities Act (EC Act ), 1955. The production ... role in fixation of price in case of essential commodities
governed by the Essential Commodities Act, 1955 . As and when there is prediction of
less
12 of the Act. The relevant provisions is as
under:
"(8) Nothing contained in section 11 or section 12 shall
operate ... provisions of Sec 13(8) of the
Act, the assessee loses all the exemptions claimed u/s 11 & 12 of
the Act
Government of India issued a
notification under Section 3 of the Essential Commodities Act, 1955
Page 4 of 36
Judgment in Appeal ... Section 11(f) have not been referred to in other
relevant Sections.
28. Let us see those relevant Sections. Sections 12 and 25 deal with
authority was under Section 16(1)(b) , though he had wrongly quoted Section 55 of the Act.
(3) Penalty under Section 12 ... only under Section 55 of the Act and not under Section 16(1) of the Act. On this issue, he disagreed with the views
order made under Clause (f) of Sub-section (2) of Section 3 of the Essential Commodities Act, 1955". The appellant was clearing sugar ... sold under Clause (f) of Sub-section (2) of Section 3 of the Essential Commodities Act, 1955. As these concessional rates were lower than
Act, 2000, Section
3(1) and Section 3A(1) of the Customs Tariff Act, 1975, respectively. Mr.
Mishra's contention that Section 12 ... Customs Act, 1962 but
Section 90 of the Finance Act, 2000 and Section 3 and Section 3A of the
Customs Tariff Act, 1975, respectively
dated 27.3.2009, passed under Sections
254 / 143(3) of the Act, allowed exemption u/s 10(29) of the Act to the
assessee, accepting ... Sections of the two
Acts inasmuch as whereas Section 16(3)(d) of the Airports Authority of
India Act, 1971 talked of an establishment
customs duty leviable under Section 14 of the Customs
Act, 1962 read with Section 2 of the Customs Tariff Act, 1975. Further, in
order ... Act, 2017 (13 of 2017) read with sub-section
(5) of section 15 of the Central Goods and Services Tax Act, 2017 (12
12(1) , 12(3) and 18(1) of the Act, the Opponent's counsel did not press his objection based on Section ... Act.
18. Before considering the issue under Section 11 , it will be convenient to consider the Opponent's objection under Section 12
transactions of the
appellant assessee are controlled by statutory provisions of
Essential Commodities Act, 1955 . The Loss be allowed to the
assessee ... suffered by the appellant. The
commodity dealt with by the assessee/appellant is under strict
control of Essential commodities Act, 1955. When the provisions
