https://www.taxtmi.com/caselaws?id=347696 A later fiscal provision with a non obstante clause prevails over an earlier executive incentive scheme, so an assessee cannot retain differential excise duty collected from customers unless the governing exemption notifications expressly permit such retention. The Bombay HC also found no denial of fair opportunity where the assessee was heard through counsel, was given a chance to file material in reply to the show cause notices, and failed to produce the documents later relied on. On that basis, the demand for differential excise duty was sustained and no remand was warranted. en-us Fri, 08 Sep 2017 00:00:00 +0530 Tue, 30 Jan 2018 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347696 A later fiscal provision with a non obstante clause prevails over an earlier executive incentive scheme, so an assessee cannot retain differential excise duty collected from customers unless the governing exemption notifications expressly permit such retention. The Bombay HC also found no denial of fair opportunity where the assessee was heard through counsel, was given a chance to file material in reply to the show cause notices, and failed to produce the documents later relied on. On that basis, the demand for differential excise duty was sustained and no remand was warranted. Case-Laws Central Excise Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347696