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2023 (2) TMI 1201 - CALCUTTA HIGH COURTEffect of notifications - effective date of the two Notifications No.22/2014- CE dated 12.11.2014 and 24/2014-Ce dated 02.12.2014 issued on 12.11.2014 and 02.12.2014 is in consonance with section 5A(5a) of the Central Excise Act, 1944 or not - payment of duty for the month of December, 2014 and January, 2015 by 6th January, 2015 and 6th February, 2015 in terms of Rule 8 of the Central Excise Rules, 2002 against clearance made on 12.11.2014 and 02.12.2014. HELD THAT:- There is not labour much to find an answer to this issue as the Ahmedabad Bench of the Tribunal in M/S. INDIAN OIL CORPORATION LIMITED (IOCL) BARAUNI REFINERY VERSUS COMMISSIONER OF CENTRAL EXCISE, PATNA [2022 (6) TMI 1438 - CESTAT KOLKATA] has considered elaborately this issue in the assessee’s own case pertaining to the very same two notifications and has come to a conclusive finding that the notifications cannot be applied to the case of the assessee and they are entitled for refund. Further, in the cases on hand the revenue has accepted the impugned order and by orders dated 26.10.22 has granted refund. Inasmuch as the fact that the notifications were published only on 22.11.2014 and 11.12.2014, the same would be the date on which the notifications came into force and, therefore, the finding recorded by the adjudicating authority and the first Appellate Authority that the notifications came into effect on 11.12.2013 is factually incorrect. The appeals are dismissed and the substantial questions of law are answered against the revenue.
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