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<h1>CEGAT Affirms Excise Duty Ruling: Special Duty Not Deductible. Appeal Partially Allowed.</h1> The Appellate Tribunal CEGAT, New Delhi confirmed a demand of Rs. 4,81,888.02P by holding that Special Excise duty cannot be deducted for arriving at the ... Special Excise Duty - Demand - Limitation The Appellate Tribunal CEGAT, New Delhi confirmed a demand of Rs. 4,81,888.02P by holding that Special Excise duty cannot be deducted for arriving at the assessable value. The Tribunal partially allowed the appeal, limiting the demand to a period of six months. The appellant company changed its name from M/s. Hoechst India Limited to M/s. Hoechst Marion Roussel Limited.
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