Supreme Court · 2017 INSC 1092 · Decided 10 November 2017
IA. K. Sikri and Ashok Bhushan, JJ.] v. Commissioner of Central Excise Guwahati
- Court
- Supreme Court of India
- Citation
- 2017 INSC 1092 · [2017] 11 S.C.R. 43
- Case number
- CIVIL APPEAL No. 2781/2010
- Decided
- 10 November 2017
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944: A B s.5A(/) - Grant of exemption - From excise duty - Of all goods cleared from the north-east States - By Notification dated C 25.4.2007 - Notification provided that assessee would be entitled to re/imd of duty paid other than the duzv paid by way credit under CENVAT Credit Rules, 2004 - By Finance Act, 2004 Education Cess and Higher Education Cess also imposed which are surcharge 011 the excise duty - Education cess and Higher D Education Cess also levied and collected from the manufacturers who had set up th11ir units in north-east
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