Duty demand u/s 11AB - AED (GSI) pertaining to the period prior ...

Section 11AB Duty Demand: AED Utilization for BED and SED Pre-April 2000; Section 88(5) Overrides if Outstanding in 2005.

November 1, 2015

Case Laws Central Excise HC

Duty demand u/s 11AB - AED (GSI) pertaining to the period prior to 1.4.2000 had been utilized for payment of BED and SED - Though subsection (5) added to Section 88 of 2004 Act starts with non obstante clause and would have an overriding effect on sub-section (4) of Section 88 of 2004 Act, nonetheless it would apply only to those cases where the wrongly utilized AED (GSI) Credit still remains outstanding on the date of the coming into force of Finance Act, 2005 - HC

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Duty demand u/s 11AB - AED (GSI) pertaining to the period prior ...

Section 11AB Duty Demand: AED Utilization for BED and SED Pre-April 2000; Section 88(5) Overrides if Outstanding in 2005.

November 1, 2015

Case Laws Central Excise HC

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