https://www.taxtmi.com/caselaws?id=167397 Special excise duty under the charging provision was to be computed on the duty chargeable after giving effect to all applicable exemption and set-off notifications in force at the time of clearance. The statutory language did not support distinguishing between earlier exemption notifications and the later set-off notification, because both reduced the basic excise duty forming the base for special duty. On that basis, the duty had to be recalculated after applying all relevant notifications, and the associated demand and penalty could not be sustained. en-us Tue, 07 May 1985 00:00:00 +0530 Thu, 18 Dec 2014 14:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167397 Special excise duty under the charging provision was to be computed on the duty chargeable after giving effect to all applicable exemption and set-off notifications in force at the time of clearance. The statutory language did not support distinguishing between earlier exemption notifications and the later set-off notification, because both reduced the basic excise duty forming the base for special duty. On that basis, the duty had to be recalculated after applying all relevant notifications, and the associated demand and penalty could not be sustained. Case-Laws Central Excise Tue, 07 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167397