Excise duty waiver on cocoa products ensures non-payment where duty was not levied during the specified period. The Central Government directed that excise duty on cocoa beans and cocoa shells, husks, skins and other cocoa waste that was not levied during 28 February 2005 to 1 May 2005 pursuant to a prevailing administrative practice shall not be required to be paid; the direction implements retrospective non-payment relief under powers conferred by the Central Excise Act.
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 duty waiver on cocoa products ensures non-payment where duty was not levied during the specified period.
The Central Government directed that excise duty on cocoa beans and cocoa shells, husks, skins and other cocoa waste that was not levied during 28 February 2005 to 1 May 2005 pursuant to a prevailing administrative practice shall not be required to be paid; the direction implements retrospective non-payment relief under powers conferred by the Central Excise Act.
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