TMI BlogApplication of provisions of section 5A (1A) of the Central Excise Act - Exemption to textile and textile productsX X X X Extracts X X X X X X X X Extracts X X X X ..... ovember, 2010 To Director Generals (All) Chief Commissioners of Central Excise including LTU (All) Commissioners of Central Excise including LTU (All) Sir, Sub: Application of provisions of section 5A (1A) of the Central Excise Act References had been received from the field formations as well as trade to clarify the ambiguity a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04 - CE, as amended, during the period under dispute in terms of the provisions of section 5A(1A) of the Central Excise Act, 1944. 3. The matter was examined in the Board. As a substantial question of law was involved, the matter was referred to the Law Ministry for its opinion. The Ministry of Law has opined that the language used in said section 5A(1A) is unambiguous and principles ..... X X X X Extracts X X X X X X X X Extracts X X X X
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