Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1999 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1999 (4) TMI 79 - SUPREME COURTWhether the excess production of sugar by the appellant during the designated period commencing on 1st May, 1982 but before the date of issue of the amending Notification 193 of 1982, dated 11th June, 1982 was entitled to duty reduction in terms of the Notification 132 of 1982, dated 21st April, 1982 as substituted by Notification 193? Held that:- When Notification granted exemption to such factories which produced in excess of average production and such assessee if otherwise is entitled for such exemption, it cannot be defeated merely on the ground that such factory has already paid the duty for the period in question. Even if duty is paid under ignorance of law or otherwise, if by subsequent legislation or valid Notifications the obligation to pay the duty is withdrawn, it cannot be refused since he has already paid the duty. The present appeal has merit which is accordingly allowed. The impugned orders of the Tribunal dated 29th October, 1985 is hereby quashed and we hold that the appellant is entitled for the rebate under the substituted Notification No. 193/82, dated 11th June, 1982 even for a period of 1st May till 11th June, 1982.
|