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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Excise duty rate amendment updates statutory per litre levy under the Second Schedule of the Finance Act.</h1> Amendment to the Second Schedule of the Finance Act, 1999 revises the statutory per unit levy by substituting the entry in column (3) with a new per litre charge. The change is effected by Section 137 of the Finance Act, 2015, which expressly replaces the prior column (3) entry in the Second Schedule with the specified per litre formulation, thereby altering the schedule entry that determines the applicable levy per litre.

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