Rescission of central excise exemptions under statutory executive powers withdraws specified departmental exemption notifications. Rescinds a comprehensive set of central excise exemption notifications by exercising executive power under section 5A of the Central Excises and Salt Act, 1944, and, where applicable, that provision read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, declaring that it is necessary in the public interest to rescind the specified prior notifications issued by various wings of the Department of Revenue, thereby withdrawing the miscellaneous exemptions those notifications had granted.
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Provisions expressly mentioned in the judgment/order text.
Rescission of central excise exemptions under statutory executive powers withdraws specified departmental exemption notifications.
Rescinds a comprehensive set of central excise exemption notifications by exercising executive power under section 5A of the Central Excises and Salt Act, 1944, and, where applicable, that provision read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, declaring that it is necessary in the public interest to rescind the specified prior notifications issued by various wings of the Department of Revenue, thereby withdrawing the miscellaneous exemptions those notifications had granted.
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