First Schedule to the Central
Excise Tariff Act, 1985 . In terms of the Assam Industries (Tax
Exemption) Scheme, 2009, the Appellant was authorized to avail ... AVAT Act 2003. The Appellant first charged
3
Excise Appeal No. 77395 of 2018
applicable Duty of Central Excise and, then charged applicable Assam
Assam Forest Products (P) Ltd. (hereinafter called the appellants) under Section 36(1) of the Central Excises and Salt Act, 1944 (hereinafter referred ... under Section 35A(2) of the Act within the requisite period to the Collector of Central Excise, Shillong, Assam. The said Review petition
purpose of the Central Excise Act . When it
comes to interpreting section 80-IA of the Act (which was involved in
the said case ... context of Central
Excise Act would not apply while interpreting section 80-IA of the Act
as this provision not only covers those assessees which
Duty of Excise‟.
4. In respect of Assam Land Tax, a separate legislation known as "The
Assam Taxation (on specified lands) Act ... Stowing
Excise Duty and Assam Land Tax, these fall within the exclusion given
under Section 4(3) (d) of the Central Excise Act 1944. Therefore
Central Excise, Guwahati)
M/s Emami Limited
(EPIP Complex, Amingaon, Kamrup District, Assam-781031)
Appellant
VERSUS
Commissioner of CGST & Central Excise, Guwahati
(GST Bhawan ... Central
Excise Tariff Act, 1985 from its manufacturing facility located in EPIP
Complex, Amingaon, Assam. The Appellant operated under the
erstwhile Cenvat Credit Scheme
Central Excise, Guwahati)
M/s Emami Limited
(EPIP Complex, Amingaon, Kamrup District, Assam-781031)
Appellant
VERSUS
Commissioner of CGST & Central Excise, Guwahati
(GST Bhawan ... Central
Excise Tariff Act, 1985 from its manufacturing facility located in EPIP
Complex, Amingaon, Assam. The Appellant operated under the
erstwhile Cenvat Credit Scheme
Central Excise, Guwahati)
M/s Emami Limited
(EPIP Complex, Amingaon, Kamrup District, Assam-781031)
Appellant
VERSUS
Commissioner of CGST & Central Excise, Guwahati
(GST Bhawan ... Central
Excise Tariff Act, 1985 from its manufacturing facility located in EPIP
Complex, Amingaon, Assam. The Appellant operated under the
erstwhile Cenvat Credit Scheme
Central Excise, Guwahati)
M/s Emami Limited
(EPIP Complex, Amingaon, Kamrup District, Assam-781031)
Appellant
VERSUS
Commissioner of CGST & Central Excise, Guwahati
(GST Bhawan ... Central
Excise Tariff Act, 1985 from its manufacturing facility located in EPIP
Complex, Amingaon, Assam. The Appellant operated under the
erstwhile Cenvat Credit Scheme
First Schedule
to the Central Excise Tariff Act, 1985 . In terms of the Assam Industries
(Tax Exemption) Scheme, 2009, the Appellant was authorized to avail ... applicable Duty of Central Excise and, then charged applicable Assam
VAT as per the provisions of AVAT Act 2003 in its invoices raised
provisions of the
Central Excise Act, 1944 (hereinafter referred to as
'the Act') and the Central Excise Rules, 2002
(hereinafter referred ... granted certificate of
eligibility by the Assam State Government under the
Industrial Policy of Assam, 2003 and the Assam
Industries (Sales Tax Concession) Scheme
