https://www.taxtmi.com/caselaws?id=267078 Notification No. 8/99-C.E. was construed strictly and held to exempt only the duties of excise specified in the First and Second Schedules to the Central Excise Tariff Act, 1985; it did not extend to the additional duty of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, so the duty demand was sustained. On penalty, the absence of clear statutory authority under the relevant enactment meant the penalty could not be sustained, and the adjustment made against the sanctioned refund was set aside. The amount earlier adjusted towards penalty was therefore refundable to the assessee. en-us Tue, 11 Aug 2015 00:00:00 +0530 Thu, 29 Oct 2015 06:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267078 Notification No. 8/99-C.E. was construed strictly and held to exempt only the duties of excise specified in the First and Second Schedules to the Central Excise Tariff Act, 1985; it did not extend to the additional duty of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, so the duty demand was sustained. On penalty, the absence of clear statutory authority under the relevant enactment meant the penalty could not be sustained, and the adjustment made against the sanctioned refund was set aside. The amount earlier adjusted towards penalty was therefore refundable to the assessee. Case-Laws Central Excise Tue, 11 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267078