9911796707
TMI Blog1996 (4) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... The appeal is moved by the Revenue against the order of the Commissioner of Central Excise (Appeals) allowing the appeal of the respondents. 2. The issue relates to refund of handlooms cess collected under the Khadi and other Handloom Industries Development Act, 1953. There is no dispute that the refund is otherwise entitled to the respondents. But the objection raised is that the refund, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended provisions of Section 11B, as per the Supreme Court decision in the case of Union of India v. ITC Ltd. reported in l993 (67) E.L.T. 3 (S.C.). He, therefore, pleads that the Commissioner (Appeals) is be justified in allowing the appeal of the respondents. 3. After hearing both the sides, I find that the question to be considered is whether the entire provisions of Central Excises & Salt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emptions from duty, shall, so far as may be, apply in relation to the levy and collection of the additional duties as they apply in relation to the levy and collection of the duties of excise on the goods specified in sub-section (1)." Similar provisions are also found in sub-section (3) of Section 3 of Additional Duties of Excise ( Textiles and Textile Articles) Act, 1978. However, in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erpretation of Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act. ln such a position, when there is no machinery provision at all in the Khadi & other Handloom Industries Development Act, 1953 for applying the provisions relating to refund and exemption contained in CESA, 1944, the Department may not be entitled to invoke the amended provisions of Section 11B in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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