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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Levy of duty - Kerosene meant for PDS - delay in issuing ...


Delayed Exemption Notification for PDS Kerosene Duty: Clarificatory Policy Applied Retrospectively to Address Levy Issues.

February 17, 2017

Case Laws     Central Excise     AT

Levy of duty - Kerosene meant for PDS - delay in issuing exemption notification - when the policy in vogue was known and the same also conveyed through a subsequent notification, that shall be read as clarificatory and shall have retrospective effect - AT

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