KUIL FIREWORKS INDUSTRIES vs COLLECTION OF CENTRAL EXCISE & ANR.

The Supreme Court addressed the appeal concerning the exemption from excise duty under notification No. 167/86, which was amended by notification No. 222/87, withdrawing the exemption for fireworks. The Court held that the appellant, Kuil Fireworks Industries, was not entitled to the exemption as the goods were cleared after the withdrawal of the exemption, and thus the demand for excise duty of Rs. 5,97,555 was justified under Section 11A of the Central Excise Act. The decision of the lower authorities was upheld, affirming the duty demand on the detained goods.