TMI Blog1998 (7) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... n is whether the appellant is entitled to take and utilise credit of Additional Duties of Excise (Goods of Special Importance) Act, 1957 (GSI Act, 1957). The appellants purchased duty paid fabrics from the manufacturers and received them in their process house under Rule 56A, taking credit of the Additional Excise duty paid on such fabrics by its manufacturer as evidenced by the duty paid documents. The department s contention is that under Rule 56A, credit is available only to basic excise duty and not towards additional excise duty. The reason advocated is that the basic excise duty is leviable under Section 3 of the Central Excise Act, whereas, the additional excise duty is leviable under Section 3 of the Additional Excise Duties (GSI) A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Duty of Excise is only Excise duty coming under the provisions of Central Excises and Salt Act, 1944. The nature of additional excise duty considered by the Hon ble Delhi High Court in the case of Parekh Prints supra was the same as is concerned in this case viz., Additional Duties of Excise (GSI) Act, 1957. Learned Advocate, therefore, submitted that the ratio of this decision is to be applied squarely to the facts of this case also. 6. Heard learned JDR, Shri Kannan, who reiterated the order-in-appeal and stressed that the additional duty of excise levied under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 cannot be construed to be a levy under Section 3 of the Central Excises and Salt Act, 1944 and, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t length by the learned Advocate for appellants, Shri Raghavan, that when such a procedure was allowed to be operated upon by the appellants, the Assistant Collector had already made his mind that the entire rule was applicable to the facts of the case as mentioned in their application. Since Rule 56A basically provides for avoidance of double taxation and by allowing credit of duties paid on the inputs received, therefore, also since the description of the fabric to be received under the said rule was already made known to the Assistant Collector, the eligibility of additional excise duty only payable thereon, could have been examined by that officer before allowing the said permission. In view of this, there was nothing vague in the permi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as permitted the applicability of Rule 56A to the fabrics in question, it cannot be said that he had just not considered the availability of credit under the said rule itself. There was, therefore, no need to specifically express in the permission letter that a credit would be available because the rule basically deals with such a credit being allowed. Therefore, we find that the permission dated 18-5-1987 granted by the Assistant Collector was not either vague or of a general nature, instead it was specifically for the availment of all benefits available under Rule 56A as per law. 13. Regarding the allowability of review of RT 12 Assessment Memorandum and whether it is a quasi judicial order or otherwise, learned Advocate now choses not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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