https://www.taxtmi.com/caselaws?id=165726 The court determined that the special duty of excise imposed by the Finance Act, 1965, is a distinct duty separate from regular excise duty. Additionally, the term "duty of excise payable" in Section 280ZD of the Income-tax Act, 1961, refers to the duty lawfully paid, not merely the duty leviable. The court dismissed the appeals and writ petition, upholding the single judge's decision. Each party was responsible for their own costs. en-us Fri, 25 Sep 1981 00:00:00 +0530 Fri, 08 Aug 2014 14:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165726 The court determined that the special duty of excise imposed by the Finance Act, 1965, is a distinct duty separate from regular excise duty. Additionally, the term "duty of excise payable" in Section 280ZD of the Income-tax Act, 1961, refers to the duty lawfully paid, not merely the duty leviable. The court dismissed the appeals and writ petition, upholding the single judge's decision. Each party was responsible for their own costs. Case-Laws Central Excise Fri, 25 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165726