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No Excise from Sept. 16, 2016 on goods other than Petroleum & Tobacco Products

Central Excise - By: - Priyesh Agrawal - Dated:- 17-9-2016 Last Replied Date:- 22-9-2016 - On September 16, 2016, The Government vides its Notification dated 16/09/2016 had brought in effect all the sections of Constitutional (One Hundred and First Amendment) Act, 2016 to effect, which will result in rolling out of Goods & Service Tax ( GST ). It is a welcome step and shall be appreciated. However, this article is to bring out the other effects of the amendments, which is a result of neglige .....

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tre & State as enumerated in Schedule-VII of The COI. Prior to September 16, 2016 the Duty of Excise was levied and collected by the Central Government under The Central Excise Act, 1944, which was constitutionally backed by entry no. 84 of List-I (Union List) of the Seventh Schedule of The COI, which was read as under - 84. Duties of excise on tobacco and other goods manufactured or produced in India except- (a) alcoholic liquors for human consumption; (b) opium, Indian hemp and other narco .....

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rbine fuel; and (f) tobacco and tobacco products. Due to this amendment in the entry 84 of The Seventh Schedule of The COI, from Sept. 16, 2016, The Power of Central Government has been brought to limited extent i.e., now the Central Government has power to legislate had been curtailed and now the Central Government can only levy duty of excise on specified products. As a result of this The Central Excise Act, 1944 shall become ultra vires to the extent inconsistent with The COI. Which means The .....

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ch is inconsistent with the provisions of the Constitution as amended by this Act shall continue to be in force until amended or repealed by a competent Legislature or other competent authority or until expiration of one year from such commencement, whichever is earlier. For this the author would like to bring to the kind attention of the readers that the scope of this transitory provision shall be limited to the taxes levied under an act enacted by Legislature or any other authority (Eg. Munici .....

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re is no change made to the said entry and thus the Service Tax shall continue to be levied on Services until The Finance Act, 1994 is repealed by the Government. - Reply By abhi panic - The Reply = Kudos to the author for this missive but sadly in an endeavour to put down the rule making powers that be he has unfortunately trampled a few basic guidelines necessary to read the law. Usage of words like result of negligence , ultra vires all seem to be used in frustration or jumping the gun withou .....

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t with the provisions of the Constitution as amended by this Act shall continue to be in force until amended or repealed by a competent Legislature or other competent authority or until expiration of one year from such commencement, whichever is earlier. The author appears to be more interested in stressing upon the words State and his conclusion - the scope of this transitory provision shall be limited to the taxes levied under an act enacted by Legislature or any other authority (Eg. Municipal .....

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lating to tax on goods or services or on both in force will continue to be in force in any State even after the Constitution (One Hundred and First Amendment) Act, 2016. So, Central Excise Act, 1944 or for that matter Finance Act, 1994 would continue to be in force. Saying that the Transitional provision only deals with Act enacted by any State Legislature is to put it harshly, blasphemous. I request that such erroneous interpretations do not at all augur well and only increase confusion amongst .....

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f the Government of India; includes a Union Territory in many definitions in the Constitution but all that is not required to be referred to when a careful reading of the Transitional Provision can effectively provide an answer - which is clear and unambiguous. regards - Reply By Priyesh Agrawal - The Reply = @abhi panic - Brother, do read the transitiory provision once again, My focus had been on line underlined. Transitional provisions. 19. Notwithstanding anything in this Act, any provision o .....

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e of a reason that, the transitiory provision towards the end has specifically provided that the act shall continue to be in force unless amended or repealed by a competent legislature. In whole Constitution Pariliament is used to refer for The President with both houses and legislature is used for refering the Legislative Assembly of a State. You need to read the transitiory provision as a whole and not in parts. With reagrd to your definition of State - I think you copied it from Article 12 in .....

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icy. This definition shall not be extended to whole of Constitution, otherwise the use of words Union & State to differentiate between, would be of no use. Further, I would also like to bring to your notice that Section 1(2) of The Constitution (One Hundred and First Amendment) Act, 2016 gives a power to Government to decide different dates for effecting the different provisions of the act. If whole act was to be applied at once, than what was the use of said sub-section. In hurry to impleme .....

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arded to Ministry for Clarification and there interpretation is also awaited. Lastly, I would like you to suggest that don't go by your name. - Reply By abhi panic - The Reply = Thank you Sir for your kind words of appreciation.For the benefit of all concerned, let me post the latest on this issue.The Hon'ble Revenue Secretary has tweeted the following a short while back (around 10 pm, 18 September)- Some questions are raised about the notifications issued recently in respect of GST cons .....

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eply = Dear Mr. Priyesh,My submission to you is to go through Constitution since its inception as to levy of tax powers, only same would answer to your queries, whether your judgement is correct or not. Please also have look at whether the present acts have been repealed or not... - Reply By abhi panic - The Reply = Respected Sirs,Hon'ble Revenue Secretary has tweeted the following a short while ago -DoR examined the validity and implications of notions dated 10th and 16th Sept wrt existing .....

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