https://www.taxtmi.com/caselaws?id=167094 Notification No. 70/77-CE was construed to exempt bunker fuel supplied to Indian Navy vessels from the whole of the duty of excise leviable on it, not merely the additional duty under the 1957 Act. On that reading, the exemption covered basic excise duty and, because special excise duty was calculated as a percentage of basic duty, it also negatived special excise duty. The lower authorities were said to have misconstrued the notification, and the refund claims were treated as payable. A dissenting view held that, after the 1982 amendment and validation legislation, the notification should be limited to duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. en-us Sat, 21 Jul 1984 00:00:00 +0530 Fri, 05 Dec 2014 16:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167094 Notification No. 70/77-CE was construed to exempt bunker fuel supplied to Indian Navy vessels from the whole of the duty of excise leviable on it, not merely the additional duty under the 1957 Act. On that reading, the exemption covered basic excise duty and, because special excise duty was calculated as a percentage of basic duty, it also negatived special excise duty. The lower authorities were said to have misconstrued the notification, and the refund claims were treated as payable. A dissenting view held that, after the 1982 amendment and validation legislation, the notification should be limited to duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. Case-Laws Central Excise Sat, 21 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167094