No Excise Exemption Allowed Due to Sale to Intermediary Instead of Direct Export: SC

Natural Lights Pvt. Ltd. Vs Principal Commissioner (Supreme Court of India) The Supreme Court dismissed the Special Leave Petition, declining to interfere with the Rajasthan High Court judgment under Article 136 of the Constitution, thereby upholding the denial of excise duty exemption. The High Court had examined whether the appellant was entitled to exemption on the ground that the goods manufactured by it were ultimately exported through intermediary entities. The appellant contended that goods supplied to another company were eventually exported and supported this claim with documents. How...