2006 (11) TMI 399

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  This appeal was filed by the assessee against an order passed by learned Commissioner (Appeals) holding that no exemption from payment of Additional Excise Duty leviable under Section 3(1) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 was admissible to the assessee under SSI Notification No. 8/98-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e above  Notification, which reads as under :- "In exercise of the powers conferred by  sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 16/97-Cen....