2006 (5) TMI 397

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..... , JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. The appellant is a manufacturer of fabrics, it processes grey cotton fabric. That product was exempt from basic excise duty; but not from additional duty of excise levied under Additional Duties of Excise (Goods of Special Importance) Act, 1957. The appellant used the processed fabrics for captive consumption, without paym .....

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..... ional Duty of Excise Act are separate and different levies and specific exemptions are required in respect of each levy under Rule 8 or Section 5A of Central Excise Act. Learned SDR also points out that the order of the Bombay High Court does not make a rule that exemption from basic excise duty automatically grants exemption from additional duty also. The judgment only rules that exemption from a .....

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