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1 - 10 of 14 (0.35 seconds)Section 3 in The Central Excise Act, 1944 [Entire Act]
Article 14 in Constitution of India [Constitution]
The Central Excise Act, 1944
V. Veeran And Ors. vs Union Of India (Uoi) And Ors. on 2 July, 1981
and the Kerala decision Veeran v.
Union, (1981) 8 E.L.T. 515 set out the correct position
though they restrict themselves to a consideration of s.4 of
the Act after its amendment in 1973/1975.
Gwalior Rayon Silk Manufacturing ... vs The Union Of India (Uoi) And Ors. on 30 April, 1960
Veeran v. Union of India, [(1981) 8 ELT 515 (Ker)
and Gwalior Rayon Silk Mfg. (Weaving) Co. Ltd. v. Union of
India, (1988) 34 ELT 562 (M.P.)] take a contrary view but
these decisions were rendered after an
289
amendment of 1973 (effective from October 1975) and are,
according to the assessee, distinguishable on that ground.
The issue, being one of some importance and constant
recurrence, the Union of India has preferred these appeals.
A. K. Roy & Anr vs Voltas Limited on 1 December, 1972
(c) Touching upon A.K. Roy & Anr. v. Voltas Ltd.,
[1973] 2 S.C.R. 1089 and the passage from it which we have
quoted earlier, the Court observed:
Subbarayan vs The Union Of India (Uoi) And Anr. on 15 April, 1975
We have principally dealt with the reasoning of the
judgment under appeal and it is unnecessary to deal
specifically with the earlier decision of the M.P. High
Court viz. Gwalior Rayon Silk Mfg. (Wvg.) Co. v. Union of
India, (1981) 5 E.L.T. 52 M.P. and the Madras decision
Subbarayan v. Union, (1975) 4 E.L.T. (J) 473 which have
adopted a similar approach.
Gwalior Rayon Silk Mfg. (Wvg.) Co. Ltd. vs Union Of India (Uoi) And Ors. on 3 December, 1987
We have principally dealt with the reasoning of the
judgment under appeal and it is unnecessary to deal
specifically with the earlier decision of the M.P. High
Court viz. Gwalior Rayon Silk Mfg. (Wvg.) Co. v. Union of
India, (1981) 5 E.L.T. 52 M.P. and the Madras decision
Subbarayan v. Union, (1975) 4 E.L.T. (J) 473 which have
adopted a similar approach.
Union Of India & Ors. Etc. Etc vs Bombay Tyre International Ltd. Etc. Etc on 7 October, 1983
Unfortunately, the observations of this Court in the
above cases came to be understood as laying down a general
proposition that excise duty can be levied only with
reference to a hypothetical value of the manufactured goods
comprising of its manufacturing cost and manufacturing
profit and nothing more. This conceptual error was rectified
and the correct legal position expounded in Union of India
v. Bombay Tyres International Ltd., [1984] 1 S.C.R. 347. It
is true that, by the time this decision was rendered, s.4
had undergone certain amendments. But this makes no
difference to the point at issue before us and it will be
useful to extract certain relevant passage from this
judgment: