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Central Excise - Highlights / Catch Notes

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Exemption from Excise duty - imported paraffin/wax used by the ...


Supreme Court rules extended limitation period cannot apply in excise duty case for paraffin used in cotton yarn.

October 17, 2022

Case Laws     Central Excise     SC

Exemption from Excise duty - imported paraffin/wax used by the Assessee in the process of manufacturing of cotton yarn - on merits the Learned CESTAT is not right in holding that the Assessee was entitled to benefit of Notification No. 8/97 for concessional rate of duty. - But extended period of limitation cannot be invoked - SC

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