https://www.taxtmi.com/caselaws?id=119013 A prima facie exemption from central excise duty on aviation turbine fuel supplied to foreign aircraft was accepted on the basis of the Ministry of Civil Aviation notification issued under the Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002. That notification was treated as sufficient at the interim stage to indicate that exemption could apply even for the period before the Central Excise notification took effect. On that basis, pre-deposit of the demand and penalty was waived and recovery stayed pending disposal of the appeal. en-us Wed, 18 Jan 2006 00:00:00 +0530 Sat, 07 Jul 2012 13:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119013 A prima facie exemption from central excise duty on aviation turbine fuel supplied to foreign aircraft was accepted on the basis of the Ministry of Civil Aviation notification issued under the Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002. That notification was treated as sufficient at the interim stage to indicate that exemption could apply even for the period before the Central Excise notification took effect. On that basis, pre-deposit of the demand and penalty was waived and recovery stayed pending disposal of the appeal. Case-Laws Central Excise Wed, 18 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119013