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2023 (2) TMI 942 - HC - Central ExciseLevy of duty based on production capacity u/s 3A - specified textile products - Legality of Notification No.36,1998-C.E. (N.T.), dated 10.12.1998, Notification No.42/1998-C.E. (N.T.), dated 10.12.1998 and Notification No.43/1998-C.E. (N.T.), dated 10.12.1998 - rate of duty on textile fabrics - HELD THAT:- Section 3A of the Central Excise Act, 1944 was omitted by Section 121 of the Finance Act, 2001 with effect from 11.05.2001 as has been observed by the Division Bench in its order dated 18.07.2008 in W.A.Nos.2366 to 2369 of 2002 etc., batch. Though Section 3A of the Central Excise Act, 1944 was reintroduced by Section 79 of the Finance Act, 2008 with effect from 10.05.2008, no corresponding Notification was issued for bring the textile products within the purview of tax under Section 3A of the Act. Following Notifications were issued by the Central Government to specify the rate of duty:- i. Notification.42/2008-C.E., dated 01.07.2008 as amended by Notifications No.43/2008-C.E., dated 15.07.2008, No.13/2012-C.E., dated 17.03.2012, No.6/2015-C.E., dated 01.03.2015 and No.17/2016- C.E., dated 01.03.2016. ii. Notification No.16/2010-C.E., dated 27.02.2010 as amended by Notifications No.19/2010-C.E., dated 13.04.2010, No.14/2012-C.E., dated 17.03.2012, No.5/2015-C.E., dated 01.03.2015 and No.16/2016- C.E., dated 01.03.2016. As no corresponding Notification was issued to bring the textile products under Section 3A of the Act once again and since issue has already attained finality, these Writ Appeals are liable to be dismissed. Appeal dismissed.
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