High Court Grants Interim Protection on Excise Duty Dispute; Special Rate Request Timely After Supreme Court Ruling.

Recovery of excise duty, penalty, etc., from the petitioner - fixation of special rate of excise duty - The petitioner has been able to show a prima facie case for hearing because if the requirement of requesting for fixation of a special rate in respect of value addition to the manufactured goods had arisen only after the final judgment of the Supreme Court of India on 22-4-2020, the period of limitation would stand extended for a period of 90 days from 3-10-2021 and therefore, the application which was submitted on 20-10-2021 by the petitioner was well within the period of limitation. Therefore, the balance of convenience tilts in favour of interim protection to the petitioner. - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X