Central Excise Act, 1944
15 Supreme Court judgments considering this law. Search within these.
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Commissioner of Customs, Central Excise & Service Tax, Rajkot v. Narsibhai Karamsibhai Gajera & Ors.
Whether the CESTAT fell in error while coming to the conclusion that the conversion of grey fabrics to cotton fabrics did not include an integral process of stentering undertaken with the aid of power and thus the benefit of the…
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Lipi Boilers Ltd. v. The Commissioner of Central Excise, Aurangabad
Issue arose whether the value of the duty paid bought out items delivered directly at the buyer’s site is liable to be included in the value of the boiler cleared by the assessee from its factory in completely knocked down (CKD)…
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M/S Quippo Energy Ltd. v. Commissioner of Central Excise Ahmedabad – II
Whether the process of placing the Genset within a steel container and fitting the steel container with components such as radiator, ventilation fan, air filter unit, oil tank, pipes, pumps, valve and silencer would amount to…
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ITC Limited v. State of Karnataka & Anr.
Whether the inspection and seizure conducted by Respondent No.2 u/s.15, Legal Metrology Act, 2009 without obtaining a prior warrant, was unlawful and violative of the principles of natural justice, thereby justifying invocation…
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Nabha Power Limited v. Punjab State Power Corporation Limited and Others
Issue arose whether deemed export benefits under Para 8.3 of Foreign Trade Policy 2009-2014-FTP were legitimately available to the appellants as of the bid cut-off date and would notifications by Directorate General of Foreign…
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M/s Rimjhim Ispat Limited and Others v. Union of India & Another
Matter pertains to the legality of having parallel and continuation of adjudication proceedings and criminal proceedings against the appellants.
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M/s Ruchi Soya Industries Ltd.) v. Union of India & Ors.
1. Whether encashment of bank guarantees furnished under court orders can be treated as “payment of duty” for the purpose of refund under Section 27 of the Customs Act? 2. Whether the doctrine of unjust enrichment apply to…
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M/S Oswal Petrochemicals Ltd. v. Commissioner of Central Excise, Mumbai - II
(i) Whether a duty demand based on reclassification of the products Benzene and Toluene from chapter 29 to chapter 27 is sustainable when such re-classification is based on test reports of which only a gist was provided to the…
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The State of Goa & Anr. v. Namita Tripathi
The Judicial Magistrate First Class (JMFC) had issued process to the respondent pursuant to the complaint filed by the appellants alleging violation by the respondent of the provisions of the Factories Act, 1948 and thereby…
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Radhika Agarwal v. Union of India and Others
Challenge to the constitutional validity and the right of the authorized officers to arrest under the Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).
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Bharat Petroleum Corporation Ltd. v. Commissioner of Central Excise Nashik Commissionerate
Whether while computing excise duty under the Central Excise Act, 1944 on sale of petroleum products, price of the products can be considered as the sole consideration and whether the revenue was entitled to invoke extended…
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(Reliance Communications v. Commissioner of Service
Whether the mobile service providers who pay excise duties on various items for setting up their business more particularly for erection of mobile towers and peripherals like pre-fabricated buildings etc. can take the benefit of…
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Baccarose Perfumes and Beauty Products Pvt. Ltd v. Central Bureau of Investigation & Anr.
Whether the High Court was justified in dismissing the Revision Application against the rejection of the discharge application moved by the appellant-Company.
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Commissioner of Central Excise, Jaipur -II v. M/s Miraj Products
Whether the commodity sold by the respondent-assessee will attract Section 4A of the Central Excise Act, 1944.
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Union of India and Ors. v. M/S. B.T. Patil and Sons Belgaum (Construction) Pvt. Ltd
Entitlement of the respondent to refund of duty drawback and interest for delayed payment thereof.