https://www.taxtmi.com/caselaws?id=456968 CESTAT Ahmedabad allowed the appeal regarding levy of Special Additional Excise Duty, Road and Infrastructure Cess, and Agriculture Infrastructure Development Cess on High Speed Diesel manufactured in SEZ and removed to DTA. The tribunal held that Central Excise Act, 1944 provisions apply to duties under Finance Acts 2002, 2018, and 2021 where not inconsistent. Relying on SC's Unicorn judgment, the tribunal ruled that levy under Finance Acts applies only to goods manufactured in India excluding SEZ production, as these duties are additional excise duties chargeable under Section 3 of Central Excise Act, 1944. The impugned order was set aside. en-us Tue, 20 Feb 2024 00:00:00 +0530 Wed, 28 Aug 2024 19:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456968 CESTAT Ahmedabad allowed the appeal regarding levy of Special Additional Excise Duty, Road and Infrastructure Cess, and Agriculture Infrastructure Development Cess on High Speed Diesel manufactured in SEZ and removed to DTA. The tribunal held that Central Excise Act, 1944 provisions apply to duties under Finance Acts 2002, 2018, and 2021 where not inconsistent. Relying on SC's Unicorn judgment, the tribunal ruled that levy under Finance Acts applies only to goods manufactured in India excluding SEZ production, as these duties are additional excise duties chargeable under Section 3 of Central Excise Act, 1944. The impugned order was set aside. Case-Laws Central Excise Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456968