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BARE ACTS

Supreme Court (SC) Judgements on Central Excise Act, 1944

Bare Act Title Category / State
Central Excise Act, 1944 Indirect Tax Laws
 

List of Judgements

M/s. Oswal Petrochemicals Ltd. Vs. Commissioner of Central Excise, Mumbai-II

Judgement Date : april/2025, Citation : 2025 Latest Caselaw 449 SC

State of Goa & Anr. Vs. Namita Tripathi

Judgement Date : march/2025, Citation : 2025 Latest Caselaw 212 SC

Commissioner of Central Excise, Jaipur -II Vs. Miraj Products Pvt. Ltd.

Judgement Date : july/2024, Citation : 2024 Latest Caselaw 378 SC

Commissioner of Central Excise Belapur Vs. Jindal Drugs Ltd.

Judgement Date : april/2024, Citation : 2024 Latest Caselaw 282 SC

Madura Coats Pvt. Ltd. Vs. The Commissioner of Central Excise and Anr.

Judgement Date : april/2024, Citation : 2024 Latest Caselaw 267 SC

Commissioner of Central Excise, Ahmedabad Vs. Urmin Products Pvt. Ltd. and Ors.

Judgement Date : october/2023, Citation : 2023 Latest Caselaw 830 SC

Balwinder Singh (Binda) Vs. The Narcotics Control Bureau

Judgement Date : september/2023, Citation : 2023 Latest Caselaw 744 SC

Saraf Exports Vs. Commissioner of Income Tax, Jaipur-III

Judgement Date : april/2023, Citation : 2023 Latest Caselaw 302 SC

Kotak Mahindra Bank Ltd. Vs. Girnar Corrugators Pvt. Ltd.

Judgement Date : january/2023, Citation : 2023 Latest Caselaw 10 SC

Kotak Mahindra Bank Limited Vs. Girnar Corrugators Pvt. Ltd. & Ors.

Judgement Date : january/2023, Citation : 2023 Latest Caselaw 5 SC

M/s. Hero Motocorp Ltd. Vs. Union of India

Judgement Date : october/2022, Citation : 2022 Latest Caselaw 823 SC

The Commissioner of Service Tax Delhi Vs. Quick Heal Technologies Ltd.

Judgement Date : august/2022, Citation : 2022 Latest Caselaw 615 SC

The Commissioner of Service Tax Delhi Vs. Quick Heal Technologies Ltd.

Judgement Date : august/2022, Citation : 2022 Latest Caselaw 614 SC

Punjab National Bank Vs. Union of India

Judgement Date : february/2022, Citation : 2022 Latest Caselaw 188 SC

ECGC Ltd. Vs. Mokul Shriram EPC JV

Judgement Date : february/2022, Citation : 2022 Latest Caselaw 155 SC

Sandoz Private Ltd. Vs. Union of India

Judgement Date : january/2022, Citation : 2022 Latest Caselaw 11 SC

Commissioner of GST and Central Excise Vs. M/s. Citi Bank N.A.

Judgement Date : december/2021, Citation : 2021 Latest Caselaw 661 SC

Shaik Ahmed Vs. State of Telangana

Judgement Date : june/2021, Citation : 2021 Latest Caselaw 256 SC

Union of India Vs. M/s. Raj Grow Impex LLP

Judgement Date : june/2021, Citation : 2021 Latest Caselaw 255 SC

Deputy Commissioner of Income Tax Vs. M/s. Pepsi Foods Ltd. (Now Pepsico India Holdings Pvt. Ltd.)

Judgement Date : april/2021, Citation : 2021 Latest Caselaw 180 SC

Headnote :

A. Under Article 14 of the Constitution of India, 1950, and Section 254(2A) of the Income Tax Act, 1961, the third proviso addresses the automatic vacation of stay orders. It was determined that this proviso does not allow for the extension of a stay order beyond 365 days, regardless of whether the...

Government of Maharashtra (Water Resources Department) represented by Executive Engineer Vs. M/s. Borse Brothers Engineers & Contractors Pvt. Ltd.

Judgement Date : march/2021, Citation : 2021 Latest Caselaw 151 SC

Headnote :

The Constitution of India, 1950, Article 142; the Arbitration and Conciliation Act, 1996, Sections 34 and 37; the Limitation Act, 1963, Section 5, Articles 116 and 117; and the Commercial Courts Act, Section 13(1A) address arbitration appeals. Specifically, the rejection of a request to condone a de...

Kalpraj Dharamshi Vs. Kotak Investment Advisors Ltd.

Judgement Date : march/2021, Citation : 2021 Latest Caselaw 139 SC

Headnote :

A. Limitation Act, 1963, Sections 14 and 29(2) - Insolvency and Bankruptcy Code, 2016, Sections 61 and 239A - Appeal - Limitation - Exclusion of Time - The NCLAT dismissed the respondent\'s objection regarding the appellant\'s delay in filing an appeal against the NCLT\'s order, allowing the appella...

Westinghouse Saxby Farmer Ltd. Vs. Commissioner of Central Excise Calcutta

Judgement Date : march/2021, Citation : 2021 Latest Caselaw 127 SC

Headnote :

Section 35 L(b) of the Central Excise Act, 1944 and Section 2 of the Central Excise Tariff Act, 1985.

TOFAN SINGH vs. STATE OF TAMIL NADU

Judgement Date : october/2020, Citation : 2020 Latest Caselaw 582 SC

Headnote :

CRUCIALStatement to Police Officer - Narcotic Drugs and Psychotropic Substances Act - An officer acting under Section 53 of the NDPS Act is considered a police officer - Any confessional statement made to such officers is not admissible as evidence.A. Constitution of India, 1950, Article 20(3) - Nar...

M/S.L.R.BROTHERS,INDO FLORA LTD. vs. COMISSIONER OF CENTRAL EXCISE

Judgement Date : september/2020, Citation : 2020 Latest Caselaw 489 SC

Headnote :

NOTICECustoms Act - Imposition of customs duty on imported inputs utilized in the production of cut flowers sold in the Domestic Tariff Area.According to Section 28 of the Customs Act, 1962, customs duty is applicable on the sale of cut flowers within the Domestic Tariff Area. A show-cause notice wa...

UNION OF INDIA vs. ASHOK KUMAR SHARMA

Judgement Date : august/2020, Citation : 2020 Latest Caselaw 476 SC

Headnote :

IMPORTANTDrugs and Cosmetics Act - Selling medicine without a license - Cognizance of the offense - Police Officers lack the authority to file FIRs, conduct investigations, or make arrests; such powers are exclusively held by Drug Inspectors.A. Criminal Procedure Code, 1973, Sections 32, 190, and 15...

COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CALICUT vs. M/S. CERA BOARD AND DOORS, KANNUR, KERALA

Judgement Date : august/2020, Citation : 2020 Latest Caselaw 461 SC

Headnote :

The Central Excise Act of 1994, specifically Section 4, along with Rule 25 of the Central Excise Rules of 2002, addresses the valuation of goods sold. According to Section 4(1), the valuation must adhere to the \"transaction value\" principle, which was amended in 2000 to include three specific cond...

COMMERCIAL TAX OFFICER AND ANR. vs. MOHAN BREWARIES AND DISTRILLERIES LIMITED

Judgement Date : june/2020, Citation : 2020 Latest Caselaw 414 SC

Headnote :

IMPORTANTPurchase Tax - The fact that the bottles in question are subject to sales tax when sold as liquor containers does not exempt them from purchase tax liability. The imposition of sales tax at the time of sale does not remove these items from the scope of purchase tax.A. Tamil Nadu General Sal...

COMMISSIONER OF CENTRAL EXCISE, DELHI-III vs. M/S UNI PRODUCTS INDIA LTD.

Judgement Date : may/2020, Citation : 2020 Latest Caselaw 355 SC

Headnote :

NOTICEExcise Duty - Car Matting and Carpets - Chapter 57 encompasses not only carpets but also various other types of floor coverings.A. Central Excise Act, 1944, Section 38A - Central Excise Tariff Act, 1985, Chapter 57, First Schedule - Car matting - Is it classified as a carpet? Chapter 57 includ...

COMMISSIONER OF CENTRAL EXCISE, NAGPUR vs. M/S UNIVERSAL FERRO & ALLIED CHEMICALS LTD.

Judgement Date : march/2020, Citation : 2020 Latest Caselaw 256 SC

Headnote :

IMPORTANTThe terms `sale\' and `purchase\' as defined under the Central Excise Act encompass the transfer of possession of goods in exchange for valuable consideration.Goods produced and manufactured by an Export Oriented Unit (EOU) entirely from raw materials sourced in India do not require permiss...

MARUTI SUZUKI INDIA LTD. vs. COMMISSIONER OF INCOME TAX DELHI

Judgement Date : february/2020, Citation : 2020 Latest Caselaw 124 SC

Headnote :

IMPORTANTUnutilized credit in the MODVAT scheme cannot be considered as an amount actually paid by the purchaser of inputs for manufacturing purposes - It does not qualify for deductions under the Income Tax Act.A. Central Excise Rules 1944, Rules 2(3) and 57A to 57F - Inputs utilized in manufacturi...

M/S BOMBAY DYEING & MFG CO. LTD. vs. COMMISSIONER OF CENTRAL EXCISE

Judgement Date : december/2019, Citation : 2019 Latest Caselaw 1230 SC

Headnote :

Central Excise Rules 1944, Rule 9 in conjunction with Rule 49 - Central Excise Act, 1944 Section 11A Recovery - Requirement for Show Cause Notice - The assessee contended that the fabric it produced was not subject to excise duty as it was for captive consumption and not intended for sale. The Court...

M/S UNICORN INDUSTRIES vs. UNION OF INDIA

Judgement Date : december/2019, Citation : 2019 Latest Caselaw 1211 SC

Headnote :

The First Schedule of the Central Excise Tariff Act, 1985, along with Chapter 21 of the Central Excise Act, 1944, Section 5A of the Central Excise Rules, 1944, and Section 136 of the Finance Act, 2001, pertains to the imposition of education cess, higher education cess, and National Calamity Conting...

COMMISSIONER OF CENTRAL EXCISE, VADODARA-II vs. GUJARAT NARMADA VALLEY FERTILIZERS CO. LTD.

Judgement Date : december/2019, Citation : 2019 Latest Caselaw 1186 SC

Headnote :

According to Rule 57AD of the Central Excise Rules 1944 and Rule 6 of the CENVAT Credit Rules 2002, the situation involves the use of CENVAT duty-paid Low Sulphur Heavy Stock (LSHS) as a fuel input for steam generation. The steam produced is then used to generate electricity for the production of fe...

COMMISSIONER OF CENTRAL EXCISE, HALDIA vs. M/S. KRISHNA WAX (P) LTD.

Judgement Date : november/2019, Citation : 2019 Latest Caselaw 1101 SC

Headnote :

IMPORTANTIncome Tax - Writ petition challenging the issuance of a Show Cause Notice is not permissible.According to the Central Excise Act, 1944, Sections 11A and 35L, concerning the manufacture of specified goods and the non-levy and payment of excise duty, it has been determined that a writ petiti...

ROJER MATHEW vs. SOUTH INDIAN BANK LTD.

Judgement Date : november/2019, Citation : 2019 Latest Caselaw 1093 SC

Headnote :

CRUCIALThe Ministry of Law and Justice has been instructed to conduct a \'Judicial Impact Assessment\' for all tribunals established by Parliament and to present the findings to the appropriate legislative authority.Rajan Gogoi, CJI. N.V.Ramana and Sanjiv Khanna, JJ.A. Constitution of India, 1950 Ar...

SUPERINTENDING ENGINEER/ DEHAR POWER HOUSE CIRCLE BHAKRA BEAS MANAGEMENT BOARD (PW) SLAPPER vs. EXCISE AND TAXATION OFFICER, SUNDERNAGAR/ASSESSING AUTHORITY

Judgement Date : october/2019, Citation : 2019 Latest Caselaw 1052 SC

Headnote :

IMPORTANTThe authority to condone delays under Section 5 of the Limitation Act is applicable to Special or Local Laws unless explicitly excluded.According to Section 48 of the Himachal Pradesh Value Added Tax Act, 2005, and Sections 5 and 29 of the Limitation Act, 1963, the provisions of Section 5 o...

UNION OF INDIA vs. ASSOCIATION OF UNIFIED TELECOM SERVICE PROVIDERS OF INDIA

Judgement Date : october/2019, Citation : 2019 Latest Caselaw 1043 SC

Headnote :

A. Indian Telegraph Act, 1885 Section 4 - Recovery of License Fee: Interest and Penalty Imposition - The demand for the license fee was first made in 2003. Although the definition of gross revenue was clear, licensees initially contested its validity regarding the inclusion of certain items. The Cou...

DUNCANS INDUSTRIES LTD vs. A.J. AGROCHEM

Judgement Date : october/2019, Citation : 2019 Latest Caselaw 951 SC

Headnote :

IMPORTANT\"The \"Corporate Insolvency Resolution Process\" should not be confused with \"Winding Up Proceedings\".A. According to Section 9 of the Insolvency and Bankruptcy Code, 2016 and Section 16G(1)(c) of the Tea Act, 1953 - Regarding the initiation of the corporate insolvency resolution process...

UNION OF INDIA vs. M/S UNICORN INDUSTRIES

Judgement Date : september/2019, Citation : 2019 Latest Caselaw 855 SC

Headnote :

A. Under Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, and Sub-section (1) of Section 5A of the Central Excise Act, 1944, the question arises whether the Union of India can be prevented from revoking the exemption from Excise Duty on tobacco products, which wa...

ITC LTD vs. COMMISSIONER OF CENTRAL EXCISE, KOLKATA IV

Judgement Date : september/2019, Citation : 2019 Latest Caselaw 844 SC

Headnote :

IMPORTANTA refund claim cannot be processed unless the assessment order or self-assessment is legally modified through the appropriate procedures.According to the Customs Act, 1962 Section 27, Central Excise Act, 1944 Section 11(b), and Customs Tariff Act, 1975, Section 3(1) - If there is no challen...

Indian Oil Corporation Ltd. Vs. State of Uttar Pradesh

Judgement Date : april/2019, Citation : 2019 Latest Caselaw 405 SC

M/s. D.J. Malpani Vs. Commissioner of Central Excise, Nashik

Judgement Date : april/2019, Citation : 2019 Latest Caselaw 357 SC

Bajaj Auto Ltd. Vs. Union of India

Judgement Date : march/2019, Citation : 2019 Latest Caselaw 308 SC

Union of India Vs. Coastal Container Transporters Association

Judgement Date : february/2019, Citation : 2019 Latest Caselaw 180 SC

Uttar Haryana Bijli Vitran Nigam Ltd. (UHBVNL) Vs. Adani Power Ltd.

Judgement Date : february/2019, Citation : 2019 Latest Caselaw 170 SC

WESTERN COALFIELDS LTD. Vs COMMISSIONER OF CENTRAL EXCISE TRICHY/MADURAI

Judgement Date : february/2019, Citation : 2019 Latest Caselaw 152 SC

Headnote :

The Central Excise Act of 1944, Section 11B, addresses the issue of whether the six-month limitation period applies when a buyer claims a refund of central excise duty that was paid under protest by the manufacturer, M/s. Fenner (India) Ltd. The Supreme Court ruled that the appellant, who purchased...

Union of India & ANR. Vs. Mohit Mineral Pvt. Ltd. [October 03, 2018]

Judgement Date : october/2018, Citation : 2018 Latest Caselaw 712 SC

M/S. Innoventive Industries Ltd. Vs. ICICI Bank & ANR. [August 31, 2017]

Judgement Date : august/2017, Citation : 2017 Latest Caselaw 624 SC

M/S. Mangalam Organics Ltd. Vs. Union of India [APRIL 24, 2017]

Judgement Date : april/2017, Citation : 2017 Latest Caselaw 359 SC

M/S. Southern Motors Vs. State of Karnataka and Others [JANUARY 18, 2017]

Judgement Date : january/2017, Citation : 2017 Latest Caselaw 51 SC

Manganese Ore India Ltd. Vs. State of M.P. & Ors. [November 10, 2016]

Judgement Date : november/2016, Citation : 2016 Latest Caselaw 798 SC

Axis Bank Vs. SBS Organics Private Limited and Another [April 22, 2016]

Judgement Date : april/2016, Citation : 2016 Latest Caselaw 306 SC

Commissioner of Central Excise Vs. M/S Nestle India Limited [November 24, 2015]

Judgement Date : november/2015, Citation : 2015 Latest Caselaw 760 SC

Nirlon Ltd. Vs. Commissioner of Central Excise, Mumbai [April 23, 2015]

Judgement Date : april/2015, Citation : 2015 Latest Caselaw 322 SC

Madras Bar Association Vs. Union of India and another [September 25, 2014]

Judgement Date : september/2014, Citation : 2014 Latest Caselaw 621 SC

Union of India & Ors. Vs. M/s. Hindustan Zinc Ltd. [May 06, 2014]

Judgement Date : may/2014, Citation : 2014 Latest Caselaw 332 SC

Union of India & Ors. Vs. Maharaja Shree Umaid Mills [December 17, 2013]

Judgement Date : december/2013, Citation : 2013 Latest Caselaw 891 SC

M/S. KCP Ltd. Vs. Commissioner of Central Excise [September 3, 2013]

Judgement Date : september/2013, Citation : 2013 Latest Caselaw 604 SC

Ramachandran Vs. State of Kerala [October 30, 2012]

Judgement Date : october/2012, Citation : 2012 Latest Caselaw 624 SC

Research Foundation for Science, Vs. Union of India [July 06, 2012]

Judgement Date : july/2012, Citation : 2012 Latest Caselaw 342 SC

Om Kr. Dhankar Vs. State of Haryana & ANR. [February 28, 2012]

Judgement Date : february/2012, Citation : 2012 Latest Caselaw 152 SC

Ashok Kumar Vs. District Magistrate, Basti & ANR. [February 07, 2012]

Judgement Date : february/2012, Citation : 2012 Latest Caselaw 102 SC

Chandrakala Trivedi Vs. State of Rajasthan & Ors. [January 12, 2012]

Judgement Date : january/2012, Citation : 2012 Latest Caselaw 26 SC

Mohan Soni Vs. Ram Avtar Tomar and Ors. [January 10, 2012]

Judgement Date : january/2012, Citation : 2012 Latest Caselaw 19 SC

Ketan V. Parekh Vs. Special Director, Directorate of Enforcement and Another.

Judgement Date : november/2011, Citation : 2011 Latest Caselaw 873 SC

M/S Essel Propack Ltd. Vs. Commissioner of Central Excise, Mumbai-III

Judgement Date : november/2011, Citation : 2011 Latest Caselaw 842 SC

Union of India and Ors. Vs. M/s Nitdip Textile Processors Pvt. Ltd. and Another

Judgement Date : november/2011, Citation : 2011 Latest Caselaw 815 SC

Ranbaxy Laboratories Ltd. Vs Union of India & Ors

Judgement Date : october/2011, Citation : 2011 Latest Caselaw 793 SC

M/s. Grasim Industries Ltd. Vs. Union of India

Judgement Date : october/2011, Citation : 2011 Latest Caselaw 766 SC

Commnr. of Central Excise, Meerut-Ii Vs. M/S. Sundstrand Forms P. Ltd.

Judgement Date : august/2011, Citation : 2011 Latest Caselaw 637 SC

Uniflex Cables Ltd. . Commissioner, Central Excise, Surat-II

Judgement Date : august/2011, Citation : 2011 Latest Caselaw 618 SC

Idea Mobile Communication Ltd. Vs. C.C.E. & C., Cochin

Judgement Date : august/2011, Citation : 2011 Latest Caselaw 556 SC

Saraswati Sugar Mills Vs. Commissioner of Central Excise, Delhi-III

Judgement Date : august/2011, Citation : 2011 Latest Caselaw 551 SC

State Of Tamil Nadu & ANR. Vs. India Cements Ltd. & ANR.

Judgement Date : april/2011, Citation : 2011 Latest Caselaw 334 SC

Sangam Spinners Ltd. Vs Union of India & Ors.

Judgement Date : march/2011, Citation : 2011 Latest Caselaw 229 SC

Union of India & Ors. Versus M/s. Ind-Swift Laboratories Ltd.

Judgement Date : february/2011, Citation : 2011 Latest Caselaw 140 SC

The Commissioner of Central Excise Visakhapatnam Vs M/s. Mehta & Co.

Judgement Date : february/2011, Citation : 2011 Latest Caselaw 108 SC

RBF Rig Corporation, Mumbai Vs The Commissioner of Customs (Imports), Mumbai

Judgement Date : february/2011, Citation : 2011 Latest Caselaw 102 SC

Naseem Ahmad & Ors. Vs State of U.P. & ANR. (December 10, 2010)

Judgement Date : december/2010, Citation : 2010 Latest Caselaw 937 SC

Supreme Court of India Vs Chandra Agrawal (November 26, 2010)

Judgement Date : november/2010, Citation : 2010 Latest Caselaw 892 SC

Excise, Chandigarh Vs M/S. Shital International (22 October 2010)

Judgement Date : october/2010, Citation : 2010 Latest Caselaw 795 SC

Union of India & Ors. Vs. Sicom Ltd. & ANR. [2008] INSC 2105 (5 December 2008)

Judgement Date : december/2008, Citation : 2008 Latest Caselaw 93 SC

Cce Lucknow Vs. M/S. Wimco Ltd [2007] Insc 1022 (5 October 2007)

Judgement Date : october/2007, Citation : 2007 Latest Caselaw 800 SC

Prabir Banerjee Vs. Union of India and Others [2007] Insc 1009 (5 October 2007)

Judgement Date : october/2007, Citation : 2007 Latest Caselaw 796 SC

State, Cbi Vs. Sashi Balasubramanian & Anr [2006] Insc 721 (31 October 2006)

Judgement Date : october/2006, Citation : 2006 Latest Caselaw 721 SC

State of Kerala Vs. Alex George & Another Etc [2004] Insc 698 (18 November 2004)

Judgement Date : november/2004, Citation : 2004 Latest Caselaw 657 SC

Sharda Vs. Dharmpal [2003] Insc 187 (27 March 2003)

Judgement Date : march/2003, Citation : 2003 Latest Caselaw 185 SC

Punjab National Bank Vs. Indian Bank & ANR [2003] Insc 172 (13 March 2003)

Judgement Date : march/2003, Citation : 2003 Latest Caselaw 171 SC

Zunjarrao Bhikaji Nagarkar Vs. U.O.I. & Ors [1999] INSC 250 (6 August 1999)

Judgement Date : august/1999, Citation : 1999 Latest Caselaw 250 SC

M.V. Javali Vs. Mahajan Borewell & Co. & Ors [1997] INSC 751 (26 September 1997)

Judgement Date : september/1997, Citation : 1997 Latest Caselaw 667 SC

Union of India & Ors Vs. Tata Iron & Steel Co. Ltd. [1975] INSC 20 (31 January 1975)

Judgement Date : january/1975, Citation : 1975 Latest Caselaw 20 SC

Headnote :

The respondent produces hot rolled finished steel products with a rectangular cross-section, varying in thickness from 16.2 mm to 311.2 mm, in coils (hereinafter referred to as the Product), which they classify as Strip, while the appellant categorizes it as skelp, subjecting it to a higher excise d...