Tripura HC Remands Excise Duty Exemption Case in UOI Vs Dharampal Premchand Ltd.

Union of India Vs Dharampal Premchand Ltd. (Tripura High Court) In the case of Union of India Vs Dharampal Premchand Ltd., the Tripura High Court dealt with the issue of excise duty exemption and the delay in raising demands by the inspecting authorities. Despite the respondent’s arguments about the lapse in issuing notices and the incorrect imposition of excise duties, the Court acknowledged the substantial amount involved (approximately Rs. 98 crores). The Court found merit in the respondent’s claim that excise duty on kimam (a compound purchased from suppliers) had already been ...