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Central Excise - Case Laws

Showing 68121 to 68140 of 68513 Records

  • 1976 (10) TMI 37 - HIGH COURT OF JUDICATURE AT MADRAS

    Valuation - Charging of different prices from different buyers - Effect - Wholesale cash price - Criteria for determination....... + More


  • 1976 (10) TMI 36 - SUPREME COURT OF INDIA

    Whether the agricultural implements which were manufactured in the State s Implements Factory fell within the purview of Item 26AA as they were forged or extruded during the process of manufacturing the agricultural implements? - Held that - The rods and bars in question not produced or manufactured in the State Government s Implements Factory. They could not therefore be subjected to the levy of excise duty. It is true that the rods and bars wer....... + More


  • 1976 (9) TMI 173 - COLLECTOR OF CENTRAL EXCISE, NEW DELHI

    ... ...
    ... ... order of the Assistant Collector to the extent that deductions from the list price will be allowed to the extent indicated above, and appeal in respect of deductions on account of packing, freight and the cost of fan Regulator is however disallowed.


  • 1976 (9) TMI 172 - GUJARAT HIGH COURT

    ... ...
    ... ... extended for a period of one week from today on the same terms on condition that an effective Bank guarantee is furnished for the amount of ₹ 45 lakhs in respect of dues in question within a period of a fortnight before the second respondent,


  • 1976 (9) TMI 171 - DELHI HIGH COURT

    ... ...
    ... ... xcise as pronounced in this judgment. The excise authorities are forbidden from recovering the excess duty claimed by them and which has not so far been paid to them. The respondents will pay costs to the company. Counsel’s fee ₹ 250/-.


  • 1976 (9) TMI 170 - MADHYA PRADESH HIGH COURT

    ... ...
    ... ... stion of imposition of penalty may arise, Raina, J. 41. emsp We allow the petition and quash the impugned show cause notices issued by the Assistant Collector and the orders passed by the Collector, Central Excise, Nagpur, in all the thirteen cases.


  • 1976 (9) TMI 46 - HIGH COURT OF JUDICATURES AT ALLAHABAD

    ... ...
    ... ... ion that the impugned demand is barred by time has no substance. 15. Both the contentions urged by Sri Kacker fail and we dismiss this petition. 16. Having regard to the circumstances of the case, there will be no order as to costs in this petition.


  • 1976 (9) TMI 45 - GOVERNMENT OF INDIA

    Valuation - When goods are substantially sold to related persons and partly to independent buyers....... + More


  • 1976 (9) TMI 44 - HIGH COURT OF MADRAS

    ... ...
    ... ... e position of the penalty, are legally untenable. In the result, the petitions succeed and are accepted and the impugned orders are quashed. The petitioners will have their costs of the proceedings before me. Counsel s fee Rs. 100/- in each petition.


  • 1976 (8) TMI 153 - COLLECTOR OF CENTRAL EXCISE, NEW DELHI

    ... ...
    ... ... m 15A(2) of the Central Excise Tariff. Consequently they will be eligible for exemption from duty under Notification No. 68/71, dated 2-5-1971. In view of the above observations I set aside the order of the Assistant Collector and accept the appeal.


  • 1976 (8) TMI 152 - COLLECTOR OF CUSTOMS AND CENTRAL EXCISE, NEW DELHI

    ... ...
    ... ... nd not later. Under the circumstances deduction of servicing charges from the wholesale cash price to arrive at the assessable value is allowed. The order of the Assistant Collector is modified as above and the appeal is accepted to the same extent.


  • 1976 (8) TMI 151 - COLLECTOR OF CENTRAL EXCISE, NEW DELHI

    ... ...
    ... ... adequate balance in their P.L.A and therefore there was no loss of revenue. I observe that the above lapse seems unintentional and therefore does not merit imposition of any fine. I, therefore, set aside the order of the Supdt and accept the appeal.


  • 1976 (8) TMI 150 - Punjab and Haryana High Court

    ... ...
    ... ... shed in each case and Central Excise authorities are directed to re-assess the values of the excisable articles on the basis of the prices charged by the petitioner to Nestle’s. Excise duty paid will be refunded. There is no order as to costs.


  • 1976 (8) TMI 54 - HIGH COURT OF KERALA AT ERNAKULAM

    Plywood for tea chests - Classification of goods - Criteria - Alternative remedy....... + More


  • 1976 (8) TMI 53 - GOVERNMENT OF INDIA

    Limitation for initiating legal proceedings - Short-levy - Composite Mill - Connotation of....... + More


  • 1976 (7) TMI 164 - GOVERNMENT OF INDIA

    ... ...
    ... ... hall under the Delhi Cinematograph Rules and should not be treated as furniture. They cannot be moved outside the hall without dismantling and since they are one-legged units they cannot be utilised for any other purpose without further fabrication.


  • 1976 (7) TMI 163 - CENTRAL BOARD OF EXCISE & CUSTOMS, NEW DELHI

    ... ...
    ... ... ly of manufacture without a licence. In such cases normally a lenient view would be taken. Accordingly, the Board reduce the penalty to ₹ 1000/- (Rs. One thousand only) and orders that the confiscated goods should be released without any fine.


  • 1976 (7) TMI 100 - BOMBAY HIGH COURT

    ... ...
    ... ... ule is made absolute in terms of prayers (a) and (b). The Respondents to pay to the Petitioners costs of the Petition. 51. emsp The operation of the order stayed for eight weeks only to the extent of the amount mentioned in prayer (b) being refunded.


  • 1976 (7) TMI 72 - HIGH COURT OF GUJARAT AT AHMEDABAD

    ... ...
    ... ... ce with law. This judgment and the injunction issued by this court will not come in the way of the department in dealing with the said appeal of the plaintiff-appellant. In the circumstances of the case, there will be no order as to costs throughout.


  • 1976 (7) TMI 71 - HIGH COURT OF GAUHATI

    ... ...
    ... ... t of the official of the Company, and that the Company should not be punished with the consequence of it, because the said official has been punished by the Company. 11.This Writ Petition, which is devoid of merits, fails and is dismissed with costs.


 
 
 
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