Search Results for "section 11A"

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Search Results for "section 11A"

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High Court

Bombay High Court Allows Petition and Declares Land Acquisition Lapsed Under Section 11A of Land Acquisition Act, 1894 Due to Non-Compliance with Time Limit. Award Excluding Subject Lands and Subsequent Inaction for Over Two Decades Leads to Lapsing of Acquisition Proceedings.

11 Dec 2024

The petitioners, legal heirs of the original landowner Laxman Mahadev Katkar, challenged the land acquisition proceedings initiated by the State of Ma...

Supreme Court

Supreme Court Allows Revenue's Appeal in Central Excise Refund Recovery Case - Clarifies No Separate Section 11A Notice Required When Refund Order Reviewed Under Section 35E. Recovery of erroneous refund granted through speaking order reviewed under Section 35E of Central Excise Act, 1944 does not require separate show cause notice under Section 11A, as Sections 35E and 11A operate in different fields with different purposes and time limits.

24 Mar 2023

The dispute originated from the respondent company's manufacture of cotton yarn consumed captively in its composite mills for weaving fabric. Followin...

Supreme Court

Supreme Court Dismisses Manufacturer's Appeal in Rebate Claim Case Due to Limitation Under Section 11B of Central Excise Act. Rebate of duty on exports is governed by the limitation period prescribed under Section 11B, as 'refund' includes 'rebate' under Explanation (A) to that section.

29 Nov 2022

The appellant, Sansera Engineering Limited, a manufacturer of excisable goods, exported goods between August 2015 and October 2015 and filed claims fo...

Supreme Court

Supreme Court Interprets Time Limits for Awards Under Land Acquisition Laws in Appeal Against High Court Ruling on Lapse of Proceedings. The Court Examines Whether the Two-Year Period Under Section 11A of the Land Acquisition Act, 1894 Applies Post-Repeal or the Twelve-Month Period Under Section 25 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 Governs Awards Under Section 24(1)(a).

10 Nov 2021

The dispute arose from land acquisition proceedings initiated by the State of Maharashtra for the Gosikhurd Project. On 16th June 2011, a notification...

Supreme Court

Supreme Court Dismisses Appeal of Manufacturer in Central Excise Duty Dispute on Captive Consumption of Yarn. Court Holds That Bank Guarantees Furnished Under Interim Order Can Be Enforced Without Section 11A Notice.

9 Dec 2019

The appellant, M/s. The Bombay Dyeing & Mfg. Co. Ltd., was engaged in the manufacture of cotton and manmade fabrics. It claimed that the fabric manufa...

Supreme Court

Supreme Court Allows State Appeals in Land Acquisition Lapse Case — Period of Interim Stay Must Be Excluded Under Section 11A of Land Acquisition Act, 1894. The Court held that the High Court erred in not excluding the period of interim stay while computing the two-year period for declaring the award under Section 11 of the Land Acquisition Act, 1894, and quashed the High Court's order that had declared the acquisition lapsed.

9 Aug 2019

The Supreme Court allowed the appeals filed by the State of Maharashtra against the judgment of the Bombay High Court (Aurangabad Bench) which had qua...

High Court

Bombay High Court Dismisses Petition Challenging Land Acquisition Lapse Under Section 11A of Land Acquisition Act, 1894 — Award Made on Last Day of Two-Year Period from Section 6 Declaration Held Valid. Publication of Section 6 Declaration in Two Newspapers on Same Day as Gazette Notification Constitutes Substantial Compliance.

9 Oct 2015

The petitioners, Govind Tukaram Shete and others, filed a writ petition under Article 226 of the Constitution of India challenging the acquisition pro...

High Court

Bombay High Court Allows Appeals in Central Excise Cases Involving 100% EOU — Cenvat Credit on Inputs and Capital Goods Allowed Despite Procedural Lapses. Substantial compliance with Central Excise Rules, 2002 and Notification No. 22/2003-CE sufficient for entitlement to Cenvat credit.

10 Jul 2015

The judgment concerns three Central Excise Appeals filed by Shri Dharampal Lalchand Chug and Shri Kamal Lalchand Chug, who are sole proprietors of 100...

High Court

Bombay High Court Allows Revenue's Appeal in Central Excise Penalty Case — Strict Compliance Required for Reduced Penalty Under Section 11AC. The benefit of 25% penalty is available only if duty, interest and reduced penalty are paid within 30 days of the original adjudication order, not the Tribunal's order.

25 Jun 2012

The appeal was filed by the Commissioner of Central Excise against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which ...

High Court

Bombay High Court Allows Appeal in Central Excise Classification Dispute — Interest Under Section 11AA Not Payable When Goods Cleared Under Provisional Assessment. Court holds that interest under Section 11AA of the Central Excise Act, 1944 is not attracted when goods are cleared pending finalisation of classification list, as the assessment is provisional.

20 Mar 2012

The appellant-assessee, originally known as Morris Electronics Ltd., was engaged in the manufacture of soft ferrite components. It filed a classificat...

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