2006 (5) TMI 397

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....Shri Bipin Verma, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant is a manufacturer of fabrics, it processes grey cotton fabric. That product was exempt from basic excise duty; but not from additional duty of excise levied under Additional Duties of Excise (Goods of Special Importance) Act, 1957. The appellant used the processed fabrics for captive consumption....

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....al excise duty under Additional Duty of Excise Act are separate and different levies and specific exemptions are required in respect of each levy under Rule 8 or Section 5A of Central Excise Act. Learned SDR also points out that the order of the Bombay High Court does not make a rule that exemption from basic excise duty automatically grants exemption from additional duty also. The judgment only r....