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(v) the National Calamity Contingent duty leviable under section 136 of the Finance Act 2001 (14 of 2001), as amended by section 169 of the Finance Act, 2003 (32 of 2003) which was amended by section 3 of the Finance Act, 2004 (13 of 2004);
Notification No. 11/2004-Central Excise (N.T.) New Delhi, dated the 9th July, 2004. G.S.R. (E). – In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely:- 1. (1) These rules may […]
perations including withdrawals from and closure of the said escrow account shall be made with the prior approval of the jurisdictional Commissioner of Central Excise, taking into account the conditions specified in this notification and to safeguard the revenue.
he principal notification was published in the Gazette of India, Extraordinary, vide number G..S.R. 471(E), dated the 10th June, 2003 and was last amended by notification No. 76/2003-Central Excise, dated the 9th September, 2003, published vide number G.S.R 863 (E), dated the9th September, 2003.
n 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.
The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R. 140 (E), dated the 1st March, 2003 and was last amended by notification No. 37/2003-Central Excise, dated the 30th April, 2003, published vide number G.S.R.366(E) dated the 30th April, 2003.
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, being satisfied that it is necessary in the public interest so to do, hereby directs that the following notifications of the Government of India, in the then Ministry of Finance and Company Affairs (Department of Revenue), specified in column (2) of the Table below, shall be amended in the manner and to the extent specified in the corresponding entry in column.
G.S.R. (E).- 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, 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.
The issue has since been decided by the Hon’ble Supreme Court vide their judgment in the case of Allied Photographics Ltd. [2004(166) ELT 3 (SC)], wherein while holding the judgments in the cases of Sinkhai Synthetics & Chemicals Pvt. Ltd. [2002 (143) ELT 17(SC)] and National Winders [2003 (154) ELT 350](which were on the issue of applicability of the provisions of unjust enrichment in case of payment of duty under protest) to be per incuriam, Hon’ble Supreme Court has affirmed their judgment in the case of T.V.S. Suzuki Ltd. [2003 (156) ELT 161 (SC)].
The principal notification No.6/2002-Central Excise dated the 1st March, 2002 was published in the Gazette of India, Extraordinary vide G.S.R. 127 (E) dated the 1st March, 2002 and was last amended by notification No.16/2004-Central Excise dated the 28th February, 2004 [G.S.R. 157(E) dated the 28th February, 2004.
