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2014 (11) TMI 616 - HC - Central ExciseLevy of NCCD while allowing area based exemption - Exemption under Notification No.50/2003 dated 10th June, 2003 - Imposition of National Calamity Contingent Duty (NCCD), Education Cess, Secondary & Higher Education Cess, interest and penalty - Held that:- Exemption granted by a notification must be read limited to the duty of excise as mentioned in the notification, and by simple interpretation it cannot be extended to cover any other kind of excise duty. Moreover, the petitioner is getting and is availing benefit of exemption notification 50/2003. The petitioner is not aggrieved by any condition contained in the notification nor there is any challenge to the notification - writ petition lacks merit - Decided against assessee.
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