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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the demand of duty on newsprint in reels for the material period was sustainable in view of the notification issued under Section 11C of the Central Excise Act, 1944.
Analysis: The period in dispute fell within 1-8-2002 to 31-8-2003. A notification issued under Section 11C of the Central Excise Act, 1944 exempted the duty of excise leviable on newsprint in reels for the period 1-3-1988 to 8-7-2004. Once such exemption covered the relevant period, the duty demand on newsprint in reels could not survive.
Conclusion: The demand of duty on newsprint in reels for the material period was not sustainable and the Revenue's appeal was rejected.
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