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Central Excise - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Right to have retrospective exemption from duty - Issuance of a ...


Supreme Court: Courts Cannot Force Government to Issue Retrospective Tax Exemption Notifications u/s 11C.

April 29, 2017

Case Laws     Central Excise     SC

Right to have retrospective exemption from duty - Issuance of a notification u/s 11C is in the nature of subordinate legislation. Directing the Government to issue such a notification would amount to take a policy decision in a particular manner, which is impermissible - SC

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