https://www.taxtmi.com/caselaws?id=90572 Additional excise duty paid under the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 was treated as part of the excise duty structure for notified yarn and sewing thread, so proforma credit under Rule 56A of the Central Excise Rules, 1944 was available. The reasoning was that excluding the additional duty from the excise framework would create double levy or double payment on the same goods, which is not ordinarily permitted unless the statute expressly says otherwise. The analysis treated the 1978 additional duty as of the same nature as Union excise duty and linked to the basic duty under the Central Excise law. en-us Thu, 21 Dec 1995 00:00:00 +0530 Mon, 10 Oct 2011 11:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90572 Additional excise duty paid under the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 was treated as part of the excise duty structure for notified yarn and sewing thread, so proforma credit under Rule 56A of the Central Excise Rules, 1944 was available. The reasoning was that excluding the additional duty from the excise framework would create double levy or double payment on the same goods, which is not ordinarily permitted unless the statute expressly says otherwise. The analysis treated the 1978 additional duty as of the same nature as Union excise duty and linked to the basic duty under the Central Excise law. Case-Laws Central Excise Thu, 21 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90572