inputs on which the duty of excise paid
under section 3A of the Central Excise Act, 1944 (1 of 1944),
shall be deemed to have ... credit) of, -
(i) the duty of excise specified in the First Schedule to
the Central Excise Tariff Act, 1985 (5 of 1986)
(hereinafter referred
CGST
Act, 2017 '). The Petitioners were registered under erstwhile Punjab VAT
Act, 2005 or Haryana VAT Act, 2003 and/or Central Excise Act ... duty of excise specified in the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986);
(vi) the duty of excise specified
central excise
duty. Counsel submitted that the levy and collection of the
central excise duties is governed by Section 3 of the
Central Excise ... excise duty is an independent duty
of excise separate and distinct from the duties of excise
levied by the Central Excise and Salt Act
penalty under Rule 209A of the Central Excise, 1944, read with Section 38A of the Central Excise Act, 1944.
42.(xii) Shri Tushar Deshpande ... penalty under Rule 209A of the Central Excise, 1944 read with Section 38A of the Central Excise Act, 1944.
42. (xiii) M/s. Maharashtra Steel
should be date of knowledge to the Central Excise Department
under section 11A of the Central Excise Act, 1944?"
3) With the consent ... Central Excise Tariff Act, 1985 and a special duty of excise in
addition to the duty of excise specified in clause (a) on excisable goods
Importance) Act, 1957 (Central Act 58 of 1957)."
Item No. 19 (dealing with cotton fabrics) of the First Schedule to the Central Excises ... Some of the items liable to excise duty were picked out from the Schedule to the Central Excise Act . They were listed among the declared
Central Excise (NT) dated 30 .8.197 as ultra vires and
contrary to Section 3-A of the Central Excise Act, 1944 and Sub Rule ... petitioners is an excisable
commodity. Excise is a duty on excisable goods manufactured or produced in
India and the Central Excise Act provides for charging
Special duties of excise.-(1) In the case of goods chargeable with a duty of excise under the Central Excises Act as amended from time ... excise referred to in Sub-section (1) shall be in addition to any duties of excise chargeable on such goods under the Central Excises Act
Section 37 of the Central Excise Act by the Central Government, "further to amend the Central Excise Rules, 1944, except as respects things done ... Central Excise Act was omitted. By Section 131 of the Finance Act, 2001, Section 38A was added in the Central Excise Act . Section 38A dealt
Excise Act, 1944, beyond the prescribed period by applying Section 5 of the Limitation Act, 1963. After considering the decisions in Singh Enterprises v. CCE ... Limitation Act , therefore, to be judged not from the terms of the Limitation Act , but by the provisions of the Central Excise Act relating
