https://www.taxtmi.com/caselaws?id=389403 An exemption notification issued under section 5A(1) of the Central Excise Act and specific earlier duty enactments was construed strictly by its text and source of power. It did not extend to National Calamity Contingent Duty, education cess, or secondary and higher education cess created under later Finance Acts, because a notification cannot be enlarged to cover levies not expressly mentioned or not in existence when issued. Earlier coordinate bench rulings contrary to this view were treated as per incuriam in light of binding three-judge bench authority. The exemption was held inapplicable to those cesses and duties, and the High Court view was upheld. en-us Fri, 06 Dec 2019 00:00:00 +0530 Thu, 07 Nov 2024 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389403 An exemption notification issued under section 5A(1) of the Central Excise Act and specific earlier duty enactments was construed strictly by its text and source of power. It did not extend to National Calamity Contingent Duty, education cess, or secondary and higher education cess created under later Finance Acts, because a notification cannot be enlarged to cover levies not expressly mentioned or not in existence when issued. Earlier coordinate bench rulings contrary to this view were treated as per incuriam in light of binding three-judge bench authority. The exemption was held inapplicable to those cesses and duties, and the High Court view was upheld. Case-Laws Central Excise Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389403