section 83 of the Finance Act 1994 incorporate the
application of certain provisions of the Central Excise Act into the Finance Act ... provisions of Section 79(1) of the Central Goods and Service Tax
Act (CGST Act) read with Section 142(viii)(a) and Section 89 thereof
Gupta
HIGH COURT OF JUDICATURE AT ALLAHABAD
?Court No. - 75
Case :- APPLICATION U/S 482 No. - 41412 of 2019
Applicant :- Shri Sandeep Gupta
Opposite Party ... Commissioner, Central Excise Division-II, Ministry of Finance, Department of Revenue Vs. Shri Sandeep Gupta), under Sections 9 & 9AA of Central Excise Act
PETITIONERS FOR OFFENCES
WHICH ARE MADE PENAL U/S 9 AND 9AA OF CENTRAL
EXCISE ACT AND ORDERING PROCESS AGAINST THEM
FOR THEIR APPEARANCE ... taken cognizance of the offence
punishable under Sections 9 and 9AA of the Central
Excise Act, 1944 (for short 'the Act
Venugopal, Advocate)
AND:
The Assistant Commissioner
Central Excise,
Mysore - III Division,
2
Office of the Commissioner of
Central Excise S-1 and S-2,
Vinaya ... launched against the petitioners
for violation of Sections 9(i)(b) and 9AA of the Central
Excise Act, 1944. The allegation against the petitioners
evade central excise
duty and thus, had cleared the goods without payment of central excise duty
leviable on the said excisable goods by recording ... Central Excise Act, 1944 ("the Act", for short). Petitioner nos. 2 to 4,
were impleaded as accused in view of Section 9AA
Act, 1994 .
However certain provisions of Central
Excise Act, 1944 have been made
applicable in Service Tax matters
through Section-83 of Finance Act ... Section-83 . Application of certain
provisions of Act 1 of 1944.-- The
provisions of the following sections of
the Central Excise Act
paid
duty in part, interest and penalty under subsection (1A),
the Central Excise Officer, shall determine the amount of
duty or interest not being ... person
under subsection (1), the Central Excise Officer,—
27
(a) in case any duty of excise has not been
levied or paid
Nocil Limited vs Union Of India on 3 July, 2019
Equivalent citations: AIRONLINE 2019 GUJ
