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1 - 9 of 9 (0.71 seconds)Section 3 in The Central Excise Act, 1944 [Entire Act]
Sirpur Paper Mills Ltd. vs Collector Of Central Excise on 9 January, 1984
5. On behalf of the Respondent, it was submitted by Shri V. Lakshmi Kumaran, that he relied on the Tribunal's decision in the Sirpur Mills case in support of the Appellate Collector's order. He agreed with Shri Badkar that special excise duty was distinct and different from basic excise duty. The question was whether it was chargeable on the date of removal of goods, not whether it was in force on the date of manufacture especially because special excise duty was leviable on all dutiable excisable goods. Adverting to the Delhi High Court decision in 1982 ELT 247, he submitted that the said decision which was in the context of the tax credit scheme for incometax purposes had no application to the present case.
The Union Of India vs Kishorilal Gupta And Bros on 21 May, 1959
(ii) Madhya Pradesh High Court in Union of India vs. Kirloskar Bros. Ltd., Dewas-1978 ELT J-690;
The Union Of India (Uoi) And Ors. vs The Elphinstone Spinning And Weaving ... on 20 January, 1978
(iii) Bombay High Court in Union of India and Ors. v. Elphinstone Spinning & Weaving Mills Co. Ltd.-191% ELT J 680;
Shree Synthetics Limited vs Union Of India (Uoi) And Ors. on 16 January, 1982
In this context, he drew our attention to the judgment of the Madhya Pradesh High Court in Shree Synthetics Ltd., Ujjain v. Union of India and Ors.- 1982 ELT 97 (M.P). particularly para 8 thereof. The decision of the same High Court in Kirloskar Bros.
The Finance Act, 2018
Orient Paper Mills Limited vs Deputy Director Of Inspection, Customs ... on 25 September, 1981
Shri Badkar also cited the decision of the Delhi High Court in Orient Paper Mills Ltd. v. Deputy Director of Inspection and Ors.-1982 ELT 247-wherein the Court held that basic and special excise duties were not one and the same thing but two distinct and different duties.
Section 280 in The Central Excise Act, 1944 [Entire Act]
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