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Court : SC Brief : The issue that falls for consideration in these appeals is, as to whether the provisions of time limit that are contained in Section 11A of the Central Excise Act, 1944 (in short ''the Act'') are applicable to the recovery of amounts due under the compound levy scheme for HotRerolling mills, under the Annual Capacity determination Rules 1997 because otherwise, it is a ...
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Central Excise Hot Re rolling Mills Annual Capacity Determination Rules, 1997 (ACP Rules 1997) Demands adjudicated and agitated in appellate channel, culminating in a writ petition praying inter alia for declaring Rule 5 of the ACP Rules 1997illegal, ultra virus and unenforceable Order passed by single bench upheld by Divisional bench
Central Board of Excise and Customs (CBEC) is a part of the Department of Revenue under the Ministry of Finance, Government of India. It deals with the tasks of formulation of policy concerning levy and collection of Customs Central Excise duties and Service Tax, prevention of smuggling and administration of matters relating to Customs, Central Excise, Service Tax and Narcotics to the extent ...
Steel Rolling Mills Of Bengal Ltd. vs Collector Of Central Excise on 5 January, 1984 ... in brief, are that the appellants are rerollers and exporters of iron or steel products falling under Item 26AA of the First Schedule of the Central Excises Act, 1944. ... and claimed Rs. 4,68, as rebate of central excise duty. 25 claims of the ...
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PHDCCI: Central ExcisePartII Special Feature. Jun 17, 2009, Under Central Excise, where a Registered person places an order on a, of number of cold rolling mill, or any other relevant factor as may be, of the Central Excise Act, 1944 provides for diversion of refund of excess, It is, therefore, suggested that Sugar Confectionery upto and equal to MRP of Re 1/.
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In exercise of the powers conferred by subsection (2) of section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules, namely : 1 (1) These rules may be called the Hot Rerolling Steel Mills Annual Capacity Determination Rules, 1997. (2) They shall come into force on the 1st day of August, 1997.
Central Excise Section 3A Hot Re rolling Steel Mills Annual Capacity Determination Rules, 1995 Rule 5 of the said rules will be applicable even in cases where the capacity of the mill is reduced due to change in parameters of the installed capacity Issue stands settled by the Supreme Court in case of Doaba Steel Rolling Mills Order
Rule 12 of the Central Excise Rules, 1944 provides that "the Central Government may, from time to time, by notification in the Official Gazette, grant rebate of duty paid on excisable goods, if exported outside India, to such extent, and subject to such safeguards, conditions and limitations as regards the class of goods, destination, mode of ...
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the sectors, like induction furnaces, steel rerolling mills etc., where evasion of Excise duty on goods produced in such mills was rampant. The provision authorises the Central Government to notify certain goods, for levy and collection of duty of Excise on such goods, in accordance with the provision
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the Commissioner of Central Excise shall, as soon as may be, after determining the total capacity of the hot rerolling mill installed in the factory as also the annual capacity of production, by an order, intimate to the manufacturer.
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