Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

JBJ Perfumes Pvt. Ltd. Versus Union of India And Another

2015 (12) TMI 806 - PUNJAB & HARYANA HIGH COURT

Exemption under Notification No. 50/2003-C.E. Dated 10.06.2003 - manufacture of various toiletry products containing alcohol - Assessee already paid excise duty under the Medicinal and Toilet Preparations (Excise Duty) Act, 1955 - Double taxation - Held that:- As per entry No. 84 of List-I (Union List) of 7th Schedule of the Constitution of India, medicinal and toiletry preparations containing alcohol are made subject matter thereunder. Under Article 268 of the Constitution of India, the excise .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

actured in the States of Himachal Pradesh and Uttrakhand are being exempted from excise duty for 10 years from the date of commencement of production under the Act. This issue has also not been considered by respondent No. 2. Hence, in our opinion, it would be expedient to remand the case back to respondent No. 2, for taking a decision afresh, after affording an opportunity of hearing to the petitioner and considering its stand including that raising the demand of any excise duty under the Act w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

missioner of Central Excise and Service Tax Chandigarh-I, confirming the demand of Central Excise Duty of ₹ 11,53,316/- including Education Cess of ₹ 22,614/- for the clearance made during the period 01.03.2005 to 16.06.2005 and recovery under Section 11A of the Central Excise Act, 1944 (for short 'the Act') along with interest under Section 11AB of the Act. 2. A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The pe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rred to as 'the Act of 1955'), because as per entry No. 84 of List-I (Union List) of 7th Schedule to Constitution of India, duty of excise on Medicinal and Toilet preparations containing alcohol or opium, Indian hemp and other narcotics drugs had been the subject matter of Union List and, thus, under Article 268 of the Constitution of India, the excise duty on the products made by petitioner had to be leviable by Government of India and not by the State, but the State Government had only .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

adesh and Uttrakhand were exempted from excise duty for a period of 10 years from the date of commencement of production. The petitioner in view of the aforesaid notification was entitled for exemption from payment of Central Excise Duty leviable under the Act, on the ground that the toiletry products made by it with the help of liquor were liable for duty under the Act of 1955 only as there was no exemption of duty under the said Act of 1955. Hence, the petitioner filed a declaration with respo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ice dated 28.03.2006 (Annexure P-5) and then slept over the matter till 24.09.2013 i.e. for around more than seven years on which date the matter was fixed for personal hearing. Thereafter, the matter was again delayed upto 12.01.2015, on which date the petitioner appeared before respondent No. 2, for personal hearing. The petitioner in its reply categorically pointed out to respondent No. 2 that the products manufactured by it containing liquor were not covered under Chapter note 1(d) of Chapte .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Act of 1955, in that event, it was not liable to pay the excise duty under the Act also, as payment of excise duty under the Act would tantamount to double taxation. By referring to Chapter 33 of the Central Excise Tariff Act, 1985, Section 11A of the Act, Article 268 of the Constitution, entry No. 84 of List-I (Union List) of 7th Schedule to Constitution and Entry 51 of List-II (State List) of 7th Schedule of Constitution, he prayed for quashing of impugned order dated 16.03.2015 (Annexure P-7) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version