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TMI Blog2014 (9) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... of arguments advanced by the Officer Incharge, appearing on behalf of respondents, are that the petitioner is a 100% export oriented unit (for short "EOU") and had been exporting 100% Cotton Teri Towel and had filed rebate claims against the said export which was initially sanctioned by the original authority. Against the sanction order of the original authority an appeal was preferred by the respondent-department before the Commissioner (Appeals) on the ground, amongst others, that the petitioner, being a 100% EOU, was not required to export the goods on payment of duty in terms of absolute exemption provided under the notification No.24/2003-CE dt. 31/03/2003 and hence, the petitioner is not liable for rebate claims. However, the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity, the petitioner herein supported the order in appeal so also the order passed by the adjudicating authority and it was contended that the order, being legal and proper, deserves to be upheld. The Joint Commissioner, as a revisional authority, after elaborate discussion, came to the conclusion that since the petitioner being 100% EOU till 14/02/2008, was not required to pay any duty in terms of the absolute exemption provided under notification No.24/2003-CE (supra) and hence the rebate on such duty is not admissible and accordingly accepted the appeal of the respondent herein which is now assailed by the petitioner before us. 4. None appeared on behalf of the petitioner. 5. After hearing the submission of the Officer Incharge, appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which reads ad-infra:- "(1A)For the removal of doubts, it is hereby declared that where an exemption under sub-section (1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been granted absolutely the manufacturer of such excisable goods shall not pay the duty of excise on such goods." 7. In view of the aforesaid notification No.24/2003-CE dt. 31/03/2003 and Sec. 5A(i) of the Act of 1944, the exempted goods manufactured by 100% EOU and cleared from export from whole of duty unconditionally. Therefore, in view of the provisions of sub-sec. (1A) of Sec. 5A, the petitioner/manufacturer was not liable to pay any duty. In our view, there is no condition for availing exemption from payment of duty of g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve of the object with which the provision was introduced. Of course if there is ambiguity in the statutory language, reference may be made to the legislative intent to resolve the ambiguity. But if the statutory language is unambiguous then that must be given effect to. The legislature is deemed to intend and mean what it says. The need for interpretation arises only when the words used in the statute are, on their own terms ambivalent and do not manifest the intention of the legislature Keshavji Ravji and Co. V. CIT 1990(2) SCC 231. 24. It was in this manner that Section 10 of the Income Tax Act, 1961 was construed in Oxford University Press v. CIT (2001) 3 SCC 359. Section 10 of the Income Tax Act 1961 provides for the exclusion of incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruction should be preferred to the literal construction." 10. The aforesaid view was also supported by the judgments of the Hon'ble Apex Court in the case of Commissioner of Central Excise Vs. M.P.V. & Engg. Industries, reported in (2003) 5 SCC 333; Paper Products Ltd. Vs. Commissioner of Central Excise, reported in (1999) 7 SCC 84. 11. We may also observe that a circular/letter F. No.209/26/09-Cx-6 dt. 23/04/2010 came to be issued by the CBEC, para 2 of which is quoted ad-infra:- "The matter has been examined, Notification No.24/2003-CE dated 13.3.2003 provides absolute exemption to the goods manufactured by EOU. Therefore, in terms of Section 5A(1) of the Central Excise Act, 1944, EOUs do not have an option to pay duty and there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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