Excise exemption for thermocol sheets: retrospective non-requirement to pay duties where duties were not levied. The Central Government, noting a prevailing practice under which excise duty and special excise duty were not levied on sheets, boards and blocks of thermocol used in manufacture, directs that the whole of those duties shall not be required to be paid for items on which duty was not levied during the specified period, thereby relieving post facto liability in accordance with that 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.
Excise exemption for thermocol sheets: retrospective non-requirement to pay duties where duties were not levied.
The Central Government, noting a prevailing practice under which excise duty and special excise duty were not levied on sheets, boards and blocks of thermocol used in manufacture, directs that the whole of those duties shall not be required to be paid for items on which duty was not levied during the specified period, thereby relieving post facto liability in accordance with that practice.
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