Additional Duties of Excise (Textiles and Textile Articles) Act, 1978

Bajaj Auto Ltd., a manufacturing unit in Uttarakhand, was granted a ten‑year exemption from central excise duty under Notification No. 50/2003‑C. The company, however, did not pay National Calamity Contingent Duty (NCCD), Education Cess and Secondary & Higher Education Cess, which were demanded through a show‑cause not…

The Union of India had granted a ten‑year exemption from excise duty for certain goods, including pan masala and tobacco products, through a 2003 notification. In 2007 it issued a new notification withdrawing that exemption on the ground that the products were hazardous to health. Manufacturers such as Unicorn Industri…

The appellants, Hero Motocorp Ltd. and Sun Pharma Laboratories Ltd., relied on a 2003 Office Memorandum and notification that granted 100% excise duty exemption for ten years to industrial units in Uttarakhand and Himachal Pradesh. After the introduction of the GST regime, the Union of India rescinded those exemptions …

The appellant, Mis. Dhrampal Satyapal Ltd., claimed exemption from excise duty under a 1999 notification for North‑Eastern industrial units, which was later withdrawn retrospectively by Section 154 of the Finance Act, 2003. The Department issued recovery orders without a prior show‑cause notice, which the appellant arg…

Unicorn Industries, a manufacturer in Sikkim, claimed that a 2003 exemption notification under Section 5A of the Central Excise Act, 1944, which exempted basic excise duty and certain additional duties, also covered the National Calamity Contingent Duty (NCCD), education cess and secondary/higher education cess imposed…