2006 (11) TMI 399

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..... G. Chacko, Member (J)]. -  This appeal was filed by the assessee against an order passed by learned Commissioner (Appeals) holding that no exemption from payment of Additional Excise Duty leviable under Section 3(1) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 was admissible to the assessee under SSI Notification No. 8/98-C.E. dated 2-6-98 in respect of the goo .....

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..... s under :- "In exercise of the powers conferred by  sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 16/97-Central Excise, 1st  April   19 .....

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..... cise Tariff Act is Basic Excise Duty  and not any other kind of excise duty. 3. For the aforesaid reasons, the appellants are not entitled to exemption from payment of Additional Excise Duty (leviable under Section 3 of the Additional Duties of Excise (GSI) Act) under the SSI Notification during the period of dispute. The impugned order is sustained and this appeal is dismissed. (Dicta .....

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