{"id":5028,"date":"2026-03-26T01:43:09","date_gmt":"2026-03-26T01:43:09","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5028"},"modified":"2026-03-26T01:43:11","modified_gmt":"2026-03-26T01:43:11","slug":"central-excise-sc-judgement-dated-17-03-2026-no-excise-exemption-allowed-due-to-sale-to-intermediary-instead-of-direct-export","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/central-excise-sc-judgement-dated-17-03-2026-no-excise-exemption-allowed-due-to-sale-to-intermediary-instead-of-direct-export\/","title":{"rendered":"Central Excise, SC Judgement Dated 17\/03\/2026 &#8211; No Excise exemption allowed due to sale to Intermediary instead of Direct Export\u00a0"},"content":{"rendered":"\n<p><em>Case of Natural Lights Private Limited vs Principal Commissioner,\u00a0SC Judgement Dated 17<sup>th<\/sup>\u00a0March 2026.<\/em>\u00a0The apex court upheld HC judgment, which denied excise duty exemption, for transaction involving multiple parties, where an export order was routed through different entities before reaching the appellant, which manufactured and supplied the goods to an intermediary company.\u00a0\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1yBKZsBDYfFkcLfWlefu1CcuV6L2ijqE1\/view?usp=sharing\"><em>(Link: SC Judgement Dated 17\/03\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Natural Lights Private Limited vs Principal Commissioner,\u00a0SC Judgement Dated 17th\u00a0March 2026.\u00a0The apex court upheld HC judgment, which denied [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[10,34],"tags":[],"class_list":["post-5028","post","type-post","status-publish","format-standard","hentry","category-excise","category-judiciary-excise"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - 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