Special Court), Cuttack till disposal of the
Adjudication Proceedings under the Central Excise
Act, 1944 .
2. Heard the learned counsel for the parties and
perused ... offence under
Sections 9(1)(b) , 9(1)(bb) , 9(1)(bbb) , 9(1)(d) and 9AA of
the Central Excise Act, 1944. The crux
Offences), Jaipur Metropolitan II for the
offences under Sections 9 and 9AA of the Central Excise Act, 1944
read with Section 174 of the Goods
Commissioner of Central Excise,
Raipur 2013(288)ELT161(SC)
(iii) Nestle India Ltd. Cs. Commissioner of Central Excise,
Chandigarh [2009(235)ELT577(SC)]
(iv) Continental ... Beriwal, Director, the Pr Commissioner has relied on section
9AA(1) of the Central Excise Act, 1944, as applicable to Service Tax.
In this regard
Central Excise (Appeals),Pune-I)
M/s. Fabricam Engineers Appellant
Plot No. 212, Sector-7, PNCNTDA,
Pune-411 026.
Vs.
Commissioner of Central Excise, Pune ... firm, under Rule 26 of the Central excise Rules, 2002, read with
Section 9AA of The Central excise Act, 1944 as discussed and
held
Finance Act, 1944 [Chapter V – Service Tax
Act ] makes it clear that Sections enumerated therein from the provisions of
the Central Excise Act, 1944 , shall ... relation to a duty of
excise:-
sub-section (2A) of section 5A, sub-section(2) of
section 9A, 9AA, 9B, 9C , 9D, 9E, 11B, 11BB
M/S.Redington (India) Limited vs Principal Additional Director General on 17 June, 2022
Author
Section 83 . Application of certain provisions of Act 1
of 1944.-- The provisions of the following sections of
the Central Excise Act ... relation to a duty of
excise:-
Sub-section (2A) of section 5A, sub-section(2) of section
9A, 9AA, 9B, 9C, 9D, 9E, 11B, 11BB
present
case.
Further, the Section 83 of the Act states that sections of the Central Excise
Act 1944, as stipulated and in force from time ... relation to a duty
of excise :-
sub-section (2A) of section 5A, sub-section (2) of Sections 9A,
9AA, 9B, 9C, 9D, 9E, 11B, 11BB
present case.
5.3 Further, the Section 83 of the Act states that sections of the Central
Excise Act 1944, as stipulated and in force from ... relation to a duty
of excise :-
sub-section (2A) of section 5A, sub-section (2) of Sections 9A,
9AA, 9B, 9C, 9D, 9E, 11B, 11BB
present case.
5.3 Further, the Section 83 of the Act states that sections of the Central
Excise Act 1944, as stipulated and in force from ... relation to a duty of
excise :-
sub-section (2A) of section 5A, sub-section (2) of Sections 9A,
9AA, 9B, 9C, 9D, 9E, 11B, 11BB
