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2015 (12) TMI 806 - PUNJAB & HARYANA HIGH COURT

2015 (12) TMI 806 - PUNJAB & HARYANA HIGH COURT - 2016 (332) E.L.T. 581 (P & H) - Exemption under Notification No. 50/2003-C.E. Dated 10.06.2003 - manufacture of various toiletry products containing alcohol - Assessee already paid excise duty under the Medicinal and Toilet Preparations (Excise Duty) Act, 1955 - Double taxation - Held that:- As per entry No. 84 of List-I (Union List) of 7th Schedule of the Constitution of India, medicinal and toiletry preparations containing alcohol are made subj .....

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t to taxing it twice. More so, vide notification dated 10.06.2003, the goods manufactured in the States of Himachal Pradesh and Uttrakhand are being exempted from excise duty for 10 years from the date of commencement of production under the Act. This issue has also not been considered by respondent No. 2. Hence, in our opinion, it would be expedient to remand the case back to respondent No. 2, for taking a decision afresh, after affording an opportunity of hearing to the petitioner and consider .....

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r quashing the order dated 16.03.2015 (Annexure P-7) passed by respondent No.2-Commissioner of Central Excise and Service Tax Chandigarh-I, confirming the demand of Central Excise Duty of ₹ 11,53,316/- including Education Cess of ₹ 22,614/- for the clearance made during the period 01.03.2005 to 16.06.2005 and recovery under Section 11A of the Central Excise Act, 1944 (for short 'the Act') along with interest under Section 11AB of the Act. 2. A few facts relevant for the decis .....

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under Medicinal and Toilet Preparations (Excise Duty) Act, 1955 (hereinafter referred to as 'the Act of 1955'), because as per entry No. 84 of List-I (Union List) of 7th Schedule to Constitution of India, duty of excise on Medicinal and Toilet preparations containing alcohol or opium, Indian hemp and other narcotics drugs had been the subject matter of Union List and, thus, under Article 268 of the Constitution of India, the excise duty on the products made by petitioner had to be levia .....

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ted 10.06.2003 (Annexure P-1), the goods manufactured in the States of Himachal Pradesh and Uttrakhand were exempted from excise duty for a period of 10 years from the date of commencement of production. The petitioner in view of the aforesaid notification was entitled for exemption from payment of Central Excise Duty leviable under the Act, on the ground that the toiletry products made by it with the help of liquor were liable for duty under the Act of 1955 only as there was no exemption of dut .....

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t pay because of the above reason. Hence, respondent No. 2 issued a show cause notice dated 28.03.2006 (Annexure P-5) and then slept over the matter till 24.09.2013 i.e. for around more than seven years on which date the matter was fixed for personal hearing. Thereafter, the matter was again delayed upto 12.01.2015, on which date the petitioner appeared before respondent No. 2, for personal hearing. The petitioner in its reply categorically pointed out to respondent No. 2 that the products manuf .....

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oner could not be taxed twice, because once it had paid the excise duty under the Act of 1955, in that event, it was not liable to pay the excise duty under the Act also, as payment of excise duty under the Act would tantamount to double taxation. By referring to Chapter 33 of the Central Excise Tariff Act, 1985, Section 11A of the Act, Article 268 of the Constitution, entry No. 84 of List-I (Union List) of 7th Schedule to Constitution and Entry 51 of List-II (State List) of 7th Schedule of Cons .....

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