https://www.taxtmi.com/caselaws?id=215660 Where a levy is defined as a percentage of excise duty, the duty base may be computed notionally even if the captively consumed goods are exempt from payment of excise duty. Applying that principle, the Tribunal noted that the earlier view treating nil excise duty as defeating the levy could not survive the later High Court ruling on education cess. Because additional duties of excise under the Additional Duties of Excise (Textile and Textile Articles) Act, 1978 are linked to excise duty calculated and levied, exemption from excise on the goods did not remove the statutory base for computing the additional duty. The assessee was therefore liable to additional excise duty on a notional excise calculation, and the lower authority orders were set aside. en-us Wed, 25 Jul 2012 00:00:00 +0530 Wed, 01 Jan 2014 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215660 Where a levy is defined as a percentage of excise duty, the duty base may be computed notionally even if the captively consumed goods are exempt from payment of excise duty. Applying that principle, the Tribunal noted that the earlier view treating nil excise duty as defeating the levy could not survive the later High Court ruling on education cess. Because additional duties of excise under the Additional Duties of Excise (Textile and Textile Articles) Act, 1978 are linked to excise duty calculated and levied, exemption from excise on the goods did not remove the statutory base for computing the additional duty. The assessee was therefore liable to additional excise duty on a notional excise calculation, and the lower authority orders were set aside. Case-Laws Central Excise Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215660