Excise exemption for matches confirms non-recovery of short-levied duty where labeling practice caused under-levy. The Government directed that the portion of excise duty which, but for a prevailing practice of clearing matches under another manufacturer's label (where that manufacturer qualified for an exemption), would have been payable shall not be required to be paid in respect of matches on which duty was short-levied in accordance with that practice during the specified period.
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 matches confirms non-recovery of short-levied duty where labeling practice caused under-levy.
The Government directed that the portion of excise duty which, but for a prevailing practice of clearing matches under another manufacturer's label (where that manufacturer qualified for an exemption), would have been payable shall not be required to be paid in respect of matches on which duty was short-levied in accordance with that practice during the specified period.
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