In exercise of the powers conferred by sub-rule (2) of rule 9 of the Central Excise Rules, 2002 (hereinafter referred to as the said rules), the Central Board of Excise and Customs, hereby exempts from the operation of the said rule 9 every job worker, who undertakes job work in respect of final products falling under Chapter 61, 62 or 63 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), on behalf of any other person who shall pay the duty or duties of excise leviable on the said goods, under sub- rule (1A) of rule 4 and comply with all procedural formalities and discharge all liabilities under the Central Excise Act, 1944 (1 of 1944) and the rules made thereunder, in respect of the goods manufactured on behalf of the said other person;
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 30/2004-Central Excise, dated the 9th July, 2004 published in the Gazette of India, Extraordinary, vide G.S.R. 421 (E), dated the 9th July, 2004
Notification No.11/2011-Central Excise, New Delhi, the 1st March, 2011- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 29/2004-Central Excise, dated the 9th July, 2004 published in the Gazette of India, Extraordinary, vide G.S.R. 420 (E), dated the 9th July
Notification No. 10/2011-Central Excise, New Delhi, the 1st March, 2011- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 10/2006-Central Excise, dated the 1st March, 2006, published in the Gazette of India, Extraordinary, vide number G.S.R. 100(E), dated the 1st March, 2006, namely :-
Notification No. 9/2011-Central Excise, New Delhi, the 1st March, 2011.- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 59/2008-Central Excise, dated the 7th December, 2008 published in the Gazette of India, Extraordinary vide G.S.R. 841 (E), dated the 7th December,2008, namely:-
(I) In respect of goods falling under chapter 61, 62 or 63 of the First Schedule, the expression “manufacturer” shall include a person who is liable to pay the duty of excise leviable on such goods under sub-rule (1A) of rule 4 of the Central Excise Rules, 2002.
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act ,1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 49/2006-Central Excise, dated the 30th December, 2006, published in the Gazette of India, Extraordinary, part II, Section 3, Sub-section (i), vide G.S.R. 805(E), dated the 30th December 2006, except as respects things done or omitted to be done before such recession.
Brooke Bond India Ltd. Vs. JCIT & Anr. (Calcutta High Court) – Tribunal was justified in law in not allowing the sum of Rs.1,43,35,000/- which represents the liability on account of pension on the basis of the resolution of the Board payable to the employee till their death. Whether, the liability on account of pension on the basis of the provisions made should be allowed for the period till the death of the employees or all liabilities should be limited for the period of accounting year relevant to this assessment year.
The existing provisions of section 245D(4) of the Income-tax Act provide that the Settlement Commission may pass an order, as it thinks fit, on the matters covered by the applications received by it, after giving an opportunity of being heard to the applicant and to the Commissioner. Further, under section 245F(1), the Settlement Commission has been conferred all the powers which are vested in an income-tax authority under the Act. An income-tax authority has the power (under section 154) to amend any order passed by it for the purpose of rectifying any mistake apparent from the record.
Notification No. 7/2011-Central Excise (N.T.), New Delhi, the 1st March, 2011. G.S.R. (E). – In exercise of the powers conferred by sub-section (2) of section 3 of the Central Excise Act, 1944 (1 of 1944), the Central Government, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 20/2001-Central Excise (N .T.), dated the 30th April ,2001 published in the Gazette of India, Extraordinary, vide G.S.R.318 (E), dated the 30th April,2001, namely: –
