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Development Commissioner under SEZ cannot demand excise duty
Case Law Details
- Case Name
- DLF Utilities Ltd. Vs Union of India (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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DLF Utilities Ltd. Vs Union of India (Madras High Court)
Conclusion: Even if, it was assumed that the clearance of HSD Oil was without the authority of law by the DTA supplier (IOCL). Only the jurisdictional officer concerned under the Central Excise Act, 1944 within whose jurisdiction IOCL was registered, was competent to issue a show cause notice to recover the excise duty under section 11A of the Central Excise Act, 1944. Therefore, the demand proposed for recovering excise duty on HSD Oil was liable to be quashed.
Development Commissioner appointed under section 11 of the Special Economic...
