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Central Excise - Supreme Court - Case Laws

Showing 3161 to 3174 of 3174 Records

  • 1962 (8) TMI 2 - SUPREME COURT OF INDIA

    Imposition of Excise Duty on the petitioner by virtue of Item No. 17 Foot-wear of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) with effect from 28th day of February, 1954, and the calculation of the duty ad valorem by including in the price, charges for freight, packing and distribution challenged - Held that - In imposing the Excise Duty, there was a definite desire to make an exemption in favour of the small manufact....... + More


  • 1962 (3) TMI 75 - SUPREME COURT OF INDIA

    Evasion of duty on 11,606 maunds of sugar at the rate of Rs. 5-10-0 per cwt - Held that - Appeal allowed. Not because an error due to carelessness in maintaining the registers properly as required by Rule 83 does not amount to a contravention of that rule; the only reason why we mention this is that in a factory where the turnover of sugar is so considerable and the operations conducted in which the human element plays a significent part it would....... + More


  • 1962 (2) TMI 2 - SUPREME COURT OF INDIA

    Whether the power of exemption conferred upon the Union Government violates Articles 14 and 19(1)(f) & (g) of the Constitution on the ground that it is uncontrolled and unguided? - Whether, assuming that the power is not unconstitutional, the exemption granted by the nofications, aforesaid, is in excess of the power granted by Rule 8? - Held that - There is no substance in either of the two contentions. Rule 8 is as much a part of the Statute....... + More


  • 1962 (1) TMI 56 - SUPREME COURT

    Whether the new Rules purporting to be framed either under the cochin Act or under the Travancore Act in August 1960? - Held that - It appears that these new Rules have been abrogated as from January 1958. So it Was urged on behalf of the State that this Court should not grant a mere declaration as to the invalidity of the Rules when they are no longer in existence. This argument in our opinion has no force because we must look to the situation a....... + More


  • 1961 (12) TMI 1 - SUPREME COURT OF INDIA

    Whether the terms of Rule 10A of the Excise Rules, 1944 were insufficient to cover the cases of the appellants and that in consequence the demand made on them and the attempt to recover the sums by resort to the coercive process provided for by Section 11 of the Central Excise Act was illegal and without statutory authority? - Held that - a duty of excise is a tax-levy on home-produced goods of a specified class or description, the duty being cal....... + More


  • 1961 (4) TMI 1 - SUPREME COURT OF INDIA

    Whether tobacco means any form of tobacco, whether cured or uncured and whether manufactured or not the tobacco plant but does not include any part of a tobacco plant while still attached to the earth? - Held that - The distinction between tobacco falling under Clause (5) and Clause (6) according to the report of the Committee, is so clear and unambiguous and its relation to the object intended by the imposition of tariff is so clearly reasonable....... + More


  • 1959 (12) TMI 39 - Supreme Court of India

    Whether the Act in question is a law with respect to the matters enumerated in item 45 of List 1 or to the matters enumerated in item 27 and 29 of List 11? - Held that - The various provisions of the Act and the Rules made thereunder were, in our opinion, essentially connected with the levying & collection of excise duty and in its true nature and character the Act remains one that falls under item 45 of List 1 and the incidental trenching up....... + More


  • 1958 (2) TMI 37 - SUPREME COURT

    Whether the High Court was right in holding that the Appellate Authority had exceeded its legal power? - Held that - We would, however, like to make it clear that we are interfering with the interlocutory order passed by the High Court in this case because of its unusual and exceptional features. It is clear that our decision on the main points urged in the other appeals necessarily leads to the inference that, even if all the allegations made by....... + More


  • 1954 (5) TMI 19 - SUPREME COURT

    Whether the appellant can complain by way of a writ? - the sale of a liquor contract by auction - grant -of the contract to Thimmappa was wrong as he was present at the auction but did not bid - Held that - Appeal dismissed. He could have done so in an ordinary case. The appellant is interested in these contracts and has a right under the laws of the State to receive the same treatment and be given the same chance as anybody else. Here we have Th....... + More


  • 1954 (1) TMI 26 - SUPREME COURT

    Whether some of the provisions is to enable Government to confer monopoly rights on one or more persons to the exclusion of others and that creation of such monopoly rights could not be sustained under article 19 (6) is again without force? - Whether the charge of fee by public auction is excessive and is not in the nature of a fee but a tax ignores the fact that licence fee described as a licence fee is more in the nature of a tax than a licence....... + More


  • 1952 (11) TMI 11 - SUPREME COURT

    ... ...
    ... ... as not properly constituted and its order was without jurisdiction, as conceded by the learned Solicitor- General. We, therefore, dismiss this appeal on that ground. We make no order as to costs. Appeal dismissed Agent for the appellant P. A. Mehta.


  • 1950 (3) TMI 23 - SUPREME COURT

    ... ...
    ... ... he Excise Act to make its provisions contrary to the provisions of Section 66 (1) (e) of the Central Provinces Municipalities Act or to the levy of octroi duty under the same. The appeal therefore fails and is dismissed with costs. Appeal dismissed.


  • 1950 (3) TMI 1 - SUPREME COURT OF INDIA

    Whether under the rules framed by the Government under the Central Excises and Salt Act 1944, Government retained control over the movement of the goods from the beginning till the end? - Held that - There is no express provision in the Excise Act contrary to the provisions of the Municipal Act. Unless, therefore, it is necessarily implied under the Excise Act, the levy of the octroi duty under the Municipal Act continues to be valid. On this poi....... + More


  • 1935 (12) TMI 1 - SUPREME COURT OF INDIA

    Licensing - Fees - Imposition of - Licence - Revocation and suspension of - Power is necessarily incidental - Tobacco - Excise duty on - Confiscation and penalty - Interpretation of taxing statute - Constitution of India....... + More


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