Exemption to excise duty on potato wafers: non-payment directed for prior period due to prevailing administrative practice. The Central Government, satisfied that a generally prevalent administrative practice led to non-levy of excise duty on potato wafers under Heading No. 20.01 for a specified historical period, directed that the whole of the excise duty which but for that practice would have been payable on such potato wafers shall not be required to be paid in respect of those goods for which duty was not levied in accordance with the practice.
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.
Exemption to excise duty on potato wafers: non-payment directed for prior period due to prevailing administrative practice.
The Central Government, satisfied that a generally prevalent administrative practice led to non-levy of excise duty on potato wafers under Heading No. 20.01 for a specified historical period, directed that the whole of the excise duty which but for that practice would have been payable on such potato wafers shall not be required to be paid in respect of those goods for which duty was not levied in accordance with the practice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
