Constitutional validity of amendment in the Area Based exemption ...

Case Laws Central Excise

May 27, 2022

Constitutional validity of amendment in the Area Based exemption - Denial of benefit of exemption - exclusion of a particular khasra in the Excise Notification - It is apparent from the prayer clause of the writ petition that the petitioner says that exclusion of a particular khasra in the Excise Notification No. 50/2003-CE dated 10.06.2003 is merely procedural, still, it touches upon the policy of the State Government and, hence, should not be rightly interfered by the Court exercising review jurisdiction under Article 226 of the Constitution of India. - HC

View Source

← Previous Next →

Constitutional validity of amendment in the Area Based exemption ...

Case Laws Central Excise

May 27, 2022

You may also like:

Denial of rebate claim - Area based exemption - goods were manufactured by a manufacturer who has availed benefit of Notification No.39/01-CE(NT) - benefit of rebate...

Area based exemption - if the unit is one and the same as contended by the Revenue, the products which are otherwise eligible for exemption under the said notification...

Denial of area based exemption - if the exemption is extended to one unit, the change in its ownership would not jeopardize the admissibility of exemption for remaining...

Benefit of N/N. 50/2003 - area based exemption - the area in which the appellants unit is situated has been deleted from the relevant notification, the appellant will...

Denial of FTA benefit - Import of Alkalised Cocoa Powder from Malaysia - The Tribunal noted that the denial of FTA benefits was based solely on the suspicion of...

Claim of rebate on export of goods while availing the benefit of area based exemption (Kutch area) - claim of rebate / refund denied - HC

Denial of Cenvat Credit - Area Based Exemption - The rule carves out a special provision wherein, by Area based exemption notification, even if the duty paid by...

Denial of SSI Exemption - benefit of Notification No.9/2001 - goods falling under Chapter 93 were excluded from the scope of SSI benefit during the relevant period - ...

Validity of Curtailing and whittling down the benefits with retrospective benefit - Musical Instruments - Tax exemption is a concession. Thus, exemption from payment of...

Area Bases Exemption - fixation of special rate representing the actual value addition - Recovery of refund / reversal of credit received by the petitioner as per the...

The High Court examined the issue of denial of operation and maintenance benefits u/s 26 of the SEZ Act for the intervening period from 01.04.2015 to 08.05.2016. It...

Area based exemption - notification No. 50/03-CE dated 10.6.2003 - denial of benefit as the appellant was not having electricity connection or DG set installed at the...

Area Based Exemption - The exemption cannot be restricted to products which are formed in the gaseous stage alone for the reason that the exemption refers to gas based...

Handling of Cargo in Customs Areas (Amendment) Regulations, 2019

Constitutional validity of amendments in Section 80HHC(3) brought by the Taxation Laws (Amendment) Act, 2005 - Deduction in respect of DEPB and DFRC benefits -...

Quick Updates: