High Court Dismisses Revenue Appeals Due to Lack of Notification for Textile Duty u/s 3A of Excise Act.

Levy of duty based on production capacity u/s 3A - specified textile products - Though Section 3A of the Central Excise Act, 1944 was reintroduced by Section 79 of the Finance Act, 2008 with effect from 10.05.2008, no corresponding Notification was issued for bring the textile products within the purview of tax under Section 3A of the Act. - Revenue appeals dismissed - HC .....

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