TaxTMI 
TaxTMI 
2003 (9) TMI 261
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...., filed by M/s. Modern Insulators, the issue involved is whether the Central Excise duty and interest are demandable from them. 2. Shri B.L. Narsimhan, learned Advocate, submitted that the appellants manufacture electrical insulators; that they receive purchase orders for the projects being implemented by West Bengal State Electricity Board, being financed by Japan Bank for International Cooperat....
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.... He, further, submitted that they had cleared the goods without payment of duty only after obtaining the necessary certificates from the project authority and the permission of the jurisdictional Deputy Commissioner to clear the goods; that the permission granted by the Deputy Commissioner has attained finality, which has not been challenged under Section 35E of the Central Excise Act; that furthe....
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....onsidered the submissions of both the sides. Under Section 3 of the Central Excise Act, the duty of excise is levied and collected on excisable goods which are produced or manufactured in India as and at the rates set forth in the Schedule to the Central Excise Tariff Act; that Section 5A of the Act empowers the Central Government to exempt payment of duty by Notification in the Official Gazette. ....
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....an international organisation, the benefit of exemption from payment of duty under Notification No. 108/95-C.E. is not available to the excisable goods manufactured and removed by the appellants. It is a settled law that the Principle of Estopples does not apply to fiscal statute. The duty as leviable under the Central Excise Act is to be paid, unless and until, it is exempted by Notification issu....