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
forfeiture of goods provided under the Central Excise Rules for alleged default under the Central Excises Act or the Central Excise Rules ... then said that the additional duty of excise and the central excise duty under the Central Excises Act were both on the same goods
provisions of the Central Excise Act and not the Customs Act . He submitted that under the Customs Act , liability to pay the customs duty arises ... Central Excise Rules are not governed by Section 11A or Section 11B of the Central Excise Act. Relying upon the above observation it was contended
provisions of sub-section (2) of section 11B of the Central Excise Act, 1944: Provided that where any claim for refund of CENVAT credit ... provisions of sub-section (2) of section 11B of the Central Excise Act, 1944. (6) (a) every proceeding of appeal, review or reference relating
Commissioner of Central Excise or Commissioner of Central
Excise (Appeals) is authorized to exercise power under Section 14 of the CE
Act i.e. issue ... Central Excise Act, 1944 ('Act').
Section 14 (1) of the CE Act talks of a 'duly
empowered Central Excise Officer' having
recovered from it certain monies purported to be excise duties under the Central Excises and Salt Act. The suit was decreed. The decree was assailed ... excise authorities have no jurisdiction to levy excise duty except in conformity with and as empowered by the provisions of the Central Excise Act
complete exemption
from payment of excise duty or additional duty of excise leviable
under the said Central Excise Tariff Act, the Additional Duties of
Excise ... whole of the duties of
excise, additional duties of excise leviable under the said
Central Excise Tariff Act, the Additional Duties of Excise
(Goods
Limited, manufactures glass sheets which are chargeable to excise duty under the Central Excises and Salt Act at a rate depending on their value ... Thereafter a notice was issued by the Central Government under Section 36 of the Central Excise Act calling upon the Company to show cause
which Central Excise duty is payable on the basis of maximum retail price under Section 4A of the Central Excise Act; that during the period ... customer is entitled to claim refund of Central Excise duty under Section 11B of the Central Excise Act. Finally, the learned Advocate relied upon
with Central Excise Hyderabad Collectorate Trade Notice No. 132 of 1991, dated 22-10- 1991 and Section 11-B of the Central Excise Act ... land of the excisable goods, in India. Excisable goods means goods specified in the Schedule to the Central Excise Tariff Act, 1985 as being subject
