person under the Finance Act, 1994 and under Section 9AA of the Central Excise Act, 1994 which is applicable to the service tax matters vide ... been imposed by a statute (in this case Section 9AA of Central Excise Act, 1944 and proviso to sub-Section (2) of Section
erstwhile
Central Excise Act 1944 r/w 38 A of Central Excise Act 1944.
18.On 09.05.2002 the Chief Commissioner of Central Excise,
Chennai granted ... erstwhile Central
Excise Rules 1944 and are liable to be punished under section 9AA of
the Central Excise Act 1944 and the accused
9AA of the Central Excise
Act, 1944.
2. Basis of the present complaint case is the demand
of central excise duty confirmed by the Adjudicating ... Assistant
Commissioner, Central Excise, Division- Bhagalpur, find that
present complaint has been filed under Section 9 & 9AA of the
Central Excise Act
Central Excise Commisionerate, Jalandhar v. M/s Dunar Foods
Limited and others" under Sections 9 and 9AA of the Central Excise Act ... Central Excise Commisionerate, Jalandhar v. M/s Dunar Foods
Limited and others" under Sections 9 and 9AA of the Central Excise Act
absence of having been subject to
scrutiny prescribed in section 9D of Central Excise Act, 1944. To
sustain this line of argument, he places reliance ... active
participation or abetment in evasion. Drawing attention to section
9AA of Central Excise Act, 1944 which, being pari materia with
section 140 of Income
section 438 of Criminal Procedure Code by the
respondent granting the anticipatory bail for the offence under
Sections 9 , 9A , 9AA of Central Excise Act ... arrest in connection with
offences punishable under Sections 9 , 9A , and 9AA of the
Central Excise Act, 1944, filed a petition seeking
anticipatory bail
registered and
cognizance was taken under Section 9 and 9AA of the Central
Excise Act, 1944 and under Section 89 (1)(b) of the Finance
9AA of the Central Excise Act, 1944 and under Section 89 (1)(b) of the
Finance Act, 1994, pending in the court of learned Special
registered
and cognizance was taken under Section 9 and 9AA of the
Central Excise Act, 1944 and under Section 89 (1)(b) of the
Finance
under the
Central Excise. An order in Original No.19/2007 dated
15.10.2007 was passed by the Additional Commissioner
of Central Excise, raising a demand ... learned Magistrate alleging commission of
offences punishable under Section 9 & 9AA of the Central
Excise Act, 1944.
4. Having taken cognizance, learned Magistrate
