Emergency power to raise excise rates temporarily, subject to subsequent parliamentary approval and possible rescission. The Central Government may, by notification, amend the First and Second Schedules to increase excise duty on specified goods in exigent circumstances, with substituted rates subject to statutory constraints; such notifications must be published and laid before Parliament and are subject to parliamentary approval, modification, or cessation without prejudice to prior actions, and may be rescinded later by the Government.
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 power to raise excise rates temporarily, subject to subsequent parliamentary approval and possible rescission.
The Central Government may, by notification, amend the First and Second Schedules to increase excise duty on specified goods in exigent circumstances, with substituted rates subject to statutory constraints; such notifications must be published and laid before Parliament and are subject to parliamentary approval, modification, or cessation without prejudice to prior actions, and may be rescinded later by the Government.
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