2016 (4) TMI 1026 - SCH - Central Excise

Interpretation of certain exemption notifications for the purpose of levy of auxiliary duty - Incorrect method of calculation was adopted by the petitioner for the purpose of calculating the auxiliary duty - High Court held that after the exemption as provided in Notification No. 213/63 dated 28-12-1963 was given, chargeability of the auxiliary duty should have been calculated in terms of Notification No. 61/75 dated 1-3-1975, which was subsequently replaced by Notification No. 127/75 dated 12-5-1975 reported in 2004 (9) TMI 129 - RAJASTHAN HIGH COURT - Apex court is not inclined to entertain the appeal as the tax effect is negligible - Apex Court dismissed the appellant s appeal