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2021 (8) TMI 726 - HC - Central ExciseDoctrine of promissory estoppels - Area Based exemption notification - application for request for fixation of a special rate for the value addition on the manufactured goods for the financial year 2011-2012 in terms of the notifications No.32-99-CE dated 18.07.1999, as amended and No. 31/2008-CE dated 10.06.2008 - HELD THAT:- In the instant case, it is the case of the petitioner that the requirement of requesting for fixation of a special rate in respect of the value addition to the manufactured goods had arisen only after the final judgment of the Supreme Court on 20.04.2020 [2020 (4) TMI 669 - SUPREME COURT], inasmuch, as long as the matter was pending before the Supreme Court and the interim order dated 07.12.2015 [2015 (12) TMI 1605 - SC ORDER] was in operation requiring a refund of 50% of the amount involved, no occasion had arisen for the assessee to claim for the fixation of a special rate in respect of the value addition to the manufactured goods. The dominant purpose of the two notifications i.e. amended notification No.32/99-CE dated 18.07.1999 and the notification No. 31/2008-CE dated 10.06.2008, is the bestowing of a legal right to the assessee to opt for the fixation of a special rate in respect of the value addition to a manufactured goods. The requirement that such applications are to be made not later than 30th day of September of the given financial year is a provision for streamlining the procedure for making such application and to avoid the situation where the process of making such applications would be a never ending matter. Where the necessity for making of a request for fixation of the special rate for the value addition to the manufactured goods may not have occasioned earlier, it is deeemed appropriate that the Principal Commissioner of GST, Guwahati decides the application of the petitioner on its own merit as regards the claim for fixation of a special rate to the value addition to the manufactured goods of the given financial year. The Principal Commissioner, GST, Guwahati is directed to consider the application of the petitioner dated 18.05.2020 seeking for fixation of a special rate to the value addition to the manufactured goods of the given financial year and decide the same as per law - Petition allowed.
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