2017 (5) TMI 1544

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..... of India, Ministry of Finance (Department of Revenue) under Section 11C of the Central Excise Act, 1944, held that the whole of duty of excise payable on Henna Powder and Paste under Section 3 ibid shall not be required to be paid during the period commencing from 1st day of January, 2007 to 1st day of March, 2013. No classification has been furnished by the Central Government with regard to t .....

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..... entral Excise duty liability was confirmed and penalties imposed on the appellants by classifying Henna Powder and Henna Paste under Chapter Heading 3304 as against the classification done by the appellants under Chapter 1404 of the Central Excise Tariff Act, 1985. 2. Heard both sides and perused the records. 3. During the course of hearing, Shri S. Sunil, ld. Advocate appearing for the appe .....

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..... of excise not levied or short-levied as a result of general practice. In exercise of the powers conferred under Section 11 C ibid, the Central Government has issued the above referred Notification, directing that the Central Excise duty payable under Section 3 ibid shall not be payable in respect of the excisable goods namely, Henna Powder and Paste, falling under Chapter 33 ibid during the period .....

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