Rainbow Industries (P) Ltd. v. Collector of Central Excise, Vadodara

6 SCC 563Reported decision1994#25328 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2003 to 2019.

Judgments citing Rainbow Industries (P) Ltd. v. Collector of Central Excise, Vadodara

M/S. Steel Authority of India Ltd. (Unit Bhilai Steel Plant) Ispat Bhawan . Through Its Sr. Manager (F and A) vs. Commissioner of Central Excise Raipur

C.A. No.-002150-002150 - 2012Supreme Court08 May 2019

Bench: Us. 2. Very Briefly Put, The Question Which We Are Called Upon To Consider & Resolve Is As To Whether Interest Is Payable On The Differential Excise Duty With Retrospective Effect That Become Payable On The Basis Of Escalation Clause Under Section 11Ab Of The Central Excise Act, 1944 (Hereinafter Referred To As “The Act”). 3. In This Batch Of Appeals, We Will Treat C.A. No.2150/2012 As The Leading Case. We Will Refer To The Said Case As The Sail Case. In The Said Case Originally, The Appellant Company Which Is Manufacturer Of Various Products Including Rail

Section 11Section 11A

…, 1944 when the approved classification was sought to be reopened. The Assistant Collector sought to revise the net assessable value and recover the differential duty. A Bench of two 82 learned Judges held in Rainbow Industries (P) Ltd. v. CCE (1994)6 SCC 563, that once the price list was approved and acted upon this reclassification would be effective from the date of issue of the show cause notice. A Bench of three learned Judges in Balarpur Industries Ltd. v. Assistant Collector of Customs and Central Excise & Ors. (1995) Supplement 3 SCC 429, sought to confine the aforesaid judgment to the fa…

Itw Signode India Ltd vs. Collector of Central Excise

Appeal is allowed in part but

C.A. No.-007868-007868 - 1995Supreme Court19 Nov 2003

For Respondent: Collector of Central Excise

Section 11A

…AS REGARD SHORT-LEVY: Having regard to the conflict of decision in Ballarpur Industries Ltd. Vs. Asstt. Collector of Customs & Central Excise [1995 Supp (3) SCC 429] and Rainbow Industries (P) Ltd. Vs. Collector of Central Excise, Vadodara [(1994) 6 SCC 563] the question was referred to a Constitution Bench. This Court in Collector of Central Excise, Baroda Vs. Cotspun Ltd. [(1999) 7 SCC 633] (wherein one of us V.N. Khare, CJI was a member) overruled the decision of this Court in Ballarpur Industries (supra) and held that the Rainbow Industries (supra) has correctly laid down the law. AMENDMENT…

Easland Combines, Coimbatore vs. Collector of Central Excise, Coimbatore

In the result, the appeals are partly allowed accordingly

C.A. No.-002693-002693 - 2000Supreme Court13 Jan 2003

For Respondent: COLLECTOR OF CENTRAL EXCISE COIMBATORE

Section 11Section 11A

…was referred to the Constitution Bench as there were two conflicting three-Judge Bench decisions of this Court on the point in issue. In paragraph 8, the Court approved the finding in Rainbow Industries (P) Ltd. v. Collector of Central Excise, Vadodara [1994] 6 SCC 563 by holding thus:- 8. In Rainbow Industries (P) Ltd. v. Collector of Central Excise, Vadodara [1994] 6 SCC 563 the appellant was a manufacturer of dyestuff. He had filed a price list as required by Rule 173C of the Central Excise Rules which was approved by the Excise authorities with effect from 1st October, 1975. http://JUDIS.NIC.IN SUPREME COU…