Respondent Nos. 2 and 3 to expedite the proceedings relating to special rate fixation
and not to initiate any recovery proceedings till the special rate ... special rate and the Principal Commissioner and the
Respondent No. 2 fixed the matter for hearing of the special rate application.
15. At this stage
financial years
from 2012-13 to 2017-18 for fixation of special rate of excise duty. By another
letter dated 02.03.2021, the petitioner informed ... special rate in respect of the value addition to the
manufactured goods and even if there would have been a determination of such special rate
that it becomes clear that the appellant had
duly applied for special rate fixation for each year as
per the statutory timelines; however ... special value
addition rates. In this regard, it is pertinent to note
that that the right to apply for special value addition
rate was available
that it becomes clear that the appellant had
duly applied for special rate fixation for each year as
per the statutory timelines; however ... special value
addition rates. In this regard, it is pertinent to note
that that the right to apply for special value addition
rate was available
that it becomes clear that the appellant had
duly applied for special rate fixation for each year as
per the statutory timelines; however ... special value
addition rates. In this regard, it is pertinent to note
that that the right to apply for special value addition
rate was available
that it becomes clear that the appellant had
duly applied for special rate fixation for each year as
per the statutory timelines; however ... special value
addition rates. In this regard, it is pertinent to note
that that the right to apply for special value addition
rate was available
original dated 01/4/14 rejected their application for fixation of special rate of value addition for 2013-14 and accordingly the assessee ... appellant wrote to the Jurisdictional Commissioner, Central Excise for fixation of special rate of value addition under Notification No. 1/10-CE, they cannot
Laboratories Limited v. The Union of India & Ors. )
for fixation of special rates for representing the actual value addition in
respect of any goods ... Petitioner was duly entitled to claim the option for fixation of special
rate on the basis of impugned Notification No.36/2008
special
incentive or benefit.
15
It is further contended that the impugned
notifications provide for remedial measures by
way of fixation of special rate ... which
provides ample scope for remedial measures by
way of fixation of special rates and if the
manufacturer finds that the rates so specified
M/S Univabs Sleepers Pvt. Ltd vs Union Of India 16 Arba/46/2017 Union
