TMI Blog1999 (4) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... de this common order. 2. We have heard Shri A. Ashokan for the revenue and Shri V.B. Joshi for the respondents. 3. The language of both the notifications, in so far as they relate to the dispute on hand is the same. Under these notifications agriculatural and municipal waste conversion devices producing energy were exempted. In each of the three appeals, the assessees claimed benefit of this exemption. In each case the Assistant Collector found that such devices viz. boilers could be used for both the fuels viz. agricultrual/municipal waste as well as the conventional fuels such as coal. On this ground the benefit was denied and also differential duty was demanded and confirmed. The Collector (Appeals) examined the scope of the entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the Board was wrong inasmuch as that circular related to Fluidised Bed Combustion Boilers (FBCB) whereas the contested goods did not have a fluidised bed i.e. the facility for blowing a cushion of air or gas for calcined powdered material. Shri Ashokan, however, advanced arguments on the interpretation of the notification and argued as to how based on the law laid down by the superior courts, the notification when strictly interpreted did not permit the inclusion of the contested boilers under the notification. One of the judgments laid down such a notification has to be strictly interpreted and in the case of any ambiguity the decision must be in favour of the government. Shri Doshi on the other hand supporting the Collector s finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t part of clearance in CKD/SKD conditions does not apply here. What applies here is that Board s instructions were that even if conventional fuels could be used, such boilers would be brought under the ambit of the notification as long as they were designed for converting agricultural and municipal waste. 7. The ld. Collector in his order has stated that out of the three appeals in the case of two appeals, the opinion of Chartered Engineers were on record to the effect that the contested boilers were designed in such a manner. He also referred to the approval of such designs by the Chief Boiler Inspector of Gujarat State Govt. who was the competent authority for the purpose of certifying the status of the boiler. These two pieces of evide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e there is no scope for any other interpretation but what was made by the Tribunal. In the case of Batliboi and Co. [1987 (32) E.L.T. 118], the notification exempted boring machine . The Tribunal held that the description did not cover boring and drilling machine. The judgment in the case of Dalmia Industries [1995 (79) E.L.T. 120] brings out clearly the law laid down by the Supreme Court that the construction of an exemption notification was to be done strictly as per plain language used therein, there being no room for intendment. The Tribunal in this case, examined the benefit given to Metal containers used for packing skimmed milk powder and not for packing partially skimped milk powder. Here also the packed goods were capable of being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector was correct. 13. We have also considered the various judgments cited by both sides as to the choice before the taxation authority in the case of an ambiguity in the interpretation. The Supreme Court in the case of Liberty Oil Mills reported in 1995 (75) E.L.T. 13 in following the law laid down by the three Member Bench of the Supreme Court in the case of Novopan India Ltd. [1994 (73) E.L.T. 769] had ruled that where there was an ambiguity or doubt that should result in favour of the revenue and not in favour of the assessee. The Novopan judgment was followed by the Tribunal in the case of Spic Ltd. [1997 (89) E.L.T. 530]. As against that Shri Joshi relies upon the Supreme Court s later judgment in the case of STP Ltd. [1998 (97) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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