Rescission of exemption notification: prior Central Excise exemption revoked under rule empowering the Central Government. The Central Government, exercising powers under the Central Excise Rules, 1944, rescinds the earlier Government of India (Ministry of Finance, Department of Revenue) notification that had granted a miscellaneous exemption, thereby withdrawing the exemption previously conferred and removing the related preferential treatment under central excise law.
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Provisions expressly mentioned in the judgment/order text.
Rescission of exemption notification: prior Central Excise exemption revoked under rule empowering the Central Government.
The Central Government, exercising powers under the Central Excise Rules, 1944, rescinds the earlier Government of India (Ministry of Finance, Department of Revenue) notification that had granted a miscellaneous exemption, thereby withdrawing the exemption previously conferred and removing the related preferential treatment under central excise law.
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