Back
VIVEK CHAUDHARY
Oudh Sugar Mills Ltd. – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
1. By the present writ petition, petitioner is praying for quashing of orders dated 26.08.1992 passed by Assistant Collector, Excise, Sitapur whereby demand for tax liability was confirmed as well as order dated 08.01.1993 passed by Assistant Collector (Appeals), dismissing petitioner’s appeal against the order dated 26.08.1992 and order dated 05.02.1999 passed by the Customs, Excise and Gold Appellate Tribunal.
2. Brief facts of the case are that the petitioner company is involved in the manufacturing of sugar, which is subjected to levy of Central Excise. In order to incentivise sugar mills to continue manufacturing during the lean season the Central Government by notification dated 28.04.1978 offered rebate on Central Excise levied on all sugar produced between 01.05.1978 to 30.09.1978 in excess of the average production of the corresponding period of the preceding three years. On 14.08.1978, the earlier notification was modified and the rebate was now applicable on excess production between 01.05.1978 to 15.08.1978. Petitioner too submitted his claim for rebate on excess production for the relevant period. The same was allowed vide order dated 04.10.1978 and a rebate o
Application for rebate of duty shall be governed by Section 11B of Central Excise Act, 1944 and shall have to be made before expiry of one year from “relevant date” and in such form and manner as may....
The judgment established the need for strict compliance with exemption or concession provisions and highlighted the applicability of central excise duty on waste/scraps.
Proceedings under section 11A of Act are adjudicatory proceedings and authority which decides same is a quasi-judicial authority. Such proceedings are strictly governed by statutory provisions. Secti....
Rebate of duty - Payment of Central Excise duty - Procedural requirement cannot defeat substantial right of party as in absence of shipping bill, insistence on shipment certificate was inevitable - T....
Show cause notices issued under the Central Excise Act, 1944, are invalid if based on non-statutory norms and issued beyond the limitation period prescribed by Section 11A(11).
The court emphasized the need to consider the rebate claim under Rule 18 of CE Rules and the petitioner's claim for rebate on duty paid on excisable material used for export.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
