Exemption for captive consumption of sulphur dioxide and trioxide prevents retrospective excise and special duty recovery for specified past practice. The Government directed that the whole of the duty of excise and the special duty of excise on sulphur dioxide and sulphur trioxide consumed captively in the manufacture of sulphuric acid shall not be required to be paid for the period during which those duties were not levied due to an established administrative practice, exercising powers under section 11C.
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 for captive consumption of sulphur dioxide and trioxide prevents retrospective excise and special duty recovery for specified past practice.
The Government directed that the whole of the duty of excise and the special duty of excise on sulphur dioxide and sulphur trioxide consumed captively in the manufacture of sulphuric acid shall not be required to be paid for the period during which those duties were not levied due to an established administrative practice, exercising powers under section 11C.
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