CCE 2003 (154) ELT 567 (Kar.).
11. Konark Cement & Asbestos Ltd. Vs. CCE 2000 (120) ELT 634 (Tri.)
12. CCE Vs. Pepsi Foods ... State of Bihar (supra) is not in relation to Central Excise and is in the context of Bihar Agricultural Produce Markets Act
under the Bihar Coal Mining Area
Development Authority Act, 1986 and Jharkhand Mineral Area
Development Act (Amendment and Adoption) Act, 2001 for any sale ... legal
provisions of Bihar Coal Mining Development Authority Act of 1986
(Act 9 of 1986) (published on 20th June 1970). This Act provides for
growth
compliance with the provisions of Section 14 of the
Central Excise Act, 1944, correlated the same with the records
retrieved from the premises ... Central Excise Act, 1944
being contrary to the principle laid down by the Hon'ble Jharkand
High Court in the case of Bihar Foundry
compliance with the provisions of Section 14 of the
Central Excise Act, 1944, correlated the same with the records
retrieved from the premises ... Central Excise Act, 1944
being contrary to the principle laid down by the Hon'ble Jharkand
High Court in the case of Bihar Foundry
Central Excise Act, 1944.
3. I confirm the demand of Interest under Section 11AB of the
Central Excise Act, 1944, from M/s Kaya Fragrance ... Central Excise Act,
1944, invoking the extended period;
o Interest under Section 11AB of the Central Excise
Act, 1944, should not be recovered from them
three invoices all dated 6.8.96 issued by M/s.Bihar Alloys Steels Ltd. On perusal of the letter ... goods for M/s.Bihar Alloys Steels Ltd. and complied with all Central Excise formalities under Central Excise and Salt Act,1944 . The Range Superintendent
deposit of duty made under Section 35F of the Central Excise Act is not duty at all. They further submit that provisions under Rule ... Excise Act.
9. The ld. Counsel points out that the Supreme Court in the case of Harinagar Sugar Mills Ltd. Vs. State of Bihar reported
Bihar Roadlines, Kanpur, in his statement recorded under Section 14 of the Central Excise Act, 1944 stated that he had transported the consignments
Anand Machinery vs Cgst & Ce Ghaziabad on 31 January, 2025
CUSTOMS, EXCISE & SERVICE
judgment
passed in the case of CCE v. Grasim Industries Ltd. (supra)
to submit that excise duty/Cenvat is value added tax. There ... force of CGST Act .
21. So far as the judgment passed in the case of Kunal
Kumar Tiwari v. State of Bihar (supra) is concerned
