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2018 (7) TMI 1055 - HC - Central ExciseClandestine removal - 95 wagons - appellant did not pay excise duty on these wagons - N/N. 64/95-CE dated 16th March, 1995 - Held that:- This exemption notification covered all goods falling under heading nos.86.01 to 86.06 of the schedule to the Central Excise Tariff Act, 1985. It is not in dispute that these heads include wagons for exemption but this exemption was subject to certain qualifications. Having regard to the stand of Railways as reflected in the letter of 24th July, 1997, it appears to us that the Railways had also proceeded in the matter on the assumption that excise duty was not payable for the period before the letter was issued on 24th July, 1997 - also, this appeal does not involve substantial question of law - the appeal and the application are dismissed.
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