2016 (2) TMI 1304 - SCH - Central Excise

Denial of Exemption claim - 100% EOU - additional duty of excise under the Finance Act, 1999 - Scope of Notification No.22/2003 - It was held by High Court that The Finance Act levying the additional excise duty was enacted only in the year 1999, i.e., after first notification of the year 1994 - HELD THAT - The decision of High Court upheld - SLP dismissed.

Summary

Judgement: Supreme Court of India, 2016 (2) TMI 1304 - SC. Justices: Mr. Madan B. Lokur and Mr. N.V. Ramana. Delay condoned. Special leave petitions dismissed.