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Central Excise - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Levy of duty based on production capacity u/s 3A - specified ...

Case Laws     Central Excise

February 24, 2023

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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