https://www.taxtmi.com/caselaws?id=93957 Notification No. 214/86-C.E. was construed as using the expression "duty of excise" to mean Central Excise duty under the Central Excise Tariff Act, 1985, and not additional excise duty levied under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. An undertaking furnished under such a job-work or exemption notification therefore does not automatically extend to a separate statutory levy unless the language clearly so provides. On that construction, the declaration did not prima facie cover the additional excise duty demanded, and recovery was stayed pending appeal. en-us Mon, 07 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 10:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93957 Notification No. 214/86-C.E. was construed as using the expression "duty of excise" to mean Central Excise duty under the Central Excise Tariff Act, 1985, and not additional excise duty levied under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. An undertaking furnished under such a job-work or exemption notification therefore does not automatically extend to a separate statutory levy unless the language clearly so provides. On that construction, the declaration did not prima facie cover the additional excise duty demanded, and recovery was stayed pending appeal. Case-Laws Central Excise Mon, 07 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93957