https://www.taxtmi.com/caselaws?id=269502 A demand order confirming central excise duty was set aside because the authority failed to consider material objections raised by the assessee. Those objections included prior payment of duty under the Medicinal and Toilet Preparations (Excise Duty) Act, 1955, the claimed benefit of Notification No. 50/2003-C.E. for units in Himachal Pradesh and Uttarakhand, and the contention that a further levy under the Central Excise Act, 1944 would amount to double taxation. Since these statutory and exemption-based pleas remained unexamined, the matter was remanded for fresh adjudication after hearing the assessee and deciding all relevant contentions. en-us Mon, 05 Oct 2015 00:00:00 +0530 Thu, 05 May 2016 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269502 A demand order confirming central excise duty was set aside because the authority failed to consider material objections raised by the assessee. Those objections included prior payment of duty under the Medicinal and Toilet Preparations (Excise Duty) Act, 1955, the claimed benefit of Notification No. 50/2003-C.E. for units in Himachal Pradesh and Uttarakhand, and the contention that a further levy under the Central Excise Act, 1944 would amount to double taxation. Since these statutory and exemption-based pleas remained unexamined, the matter was remanded for fresh adjudication after hearing the assessee and deciding all relevant contentions. Case-Laws Central Excise Mon, 05 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269502