UNION OF INDIA & ORS. vs M/S MODI RUBBER LIMITED

The Supreme Court held that the expression 'duty of excise' in Notifications issued under Section 8(1) of the Central Excise and Salt Act, 1944, is limited to the basic duty of excise and does not extend to special duties of excise levied under various Finance Acts. The Court clarified that the exemption granted by the Central Government can only pertain to duties payable under Section 3 of the Act. Consequently, the Delhi High Court's ruling in favor of the assessee was overturned, affirming that the Notification did not cover special duties of excise.