Emergency excise duty power allows temporary rate increases subject to parliamentary approval, limits and possible rescission. Sections 3B and 3C introduce two executive powers regarding the Fourth Schedule: 3B permits the Central Government, by emergency notification, to increase excise duty on specified goods within prescribed limits and by defined forms or methods, subject to prompt laying before Parliament, parliamentary approval by resolution, potential modification or annulment, and possible rescission; it also precludes replacing an earlier emergency notification before that notification's parliamentary disposition. 3C permits amendments to the Fourth Schedule in the public interest by notification but forbids any change that would alter the rates at which duties are leviable for listed goods.
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.
Emergency excise duty power allows temporary rate increases subject to parliamentary approval, limits and possible rescission.
Sections 3B and 3C introduce two executive powers regarding the Fourth Schedule: 3B permits the Central Government, by emergency notification, to increase excise duty on specified goods within prescribed limits and by defined forms or methods, subject to prompt laying before Parliament, parliamentary approval by resolution, potential modification or annulment, and possible rescission; it also precludes replacing an earlier emergency notification before that notification's parliamentary disposition. 3C permits amendments to the Fourth Schedule in the public interest by notification but forbids any change that would alter the rates at which duties are leviable for listed goods.
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