Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

The Commissioner of Central Excise Versus Integral Coach Factory, Customs, Excise And Service Tax Appellate Tribunal

2015 (7) TMI 344 - MADRAS HIGH COURT

Denial of exemption claim - Whether the Tribunal is right in law in holding that the first respondent is entitled to the exemption under the notification No.62/95 CE dated 16-03-1995 and No.89/95 CE dated 18-05-1995 when such notifications stipulate certain conditions which were admittedly not complied with by the first respondent - Held that:- The assessee availed the benefit of this Notification in respect of clearance of waste scraps arising out of manufacture of exempted goods. Though exempt .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

well as the adjudication order proceeds on the misconception of the term 'exemption'. In otherwords , the Tribunal relying upon the Explanation to Notification No.89 of 1995-CE dated 18.05.1995 came to the conclusion that since the manufactured goods are exempted goods, the benefit of Notification No.89 of 1995 dated 18.5.1995 would be applicable. The Tribunal rightly held that proviso to this Notification would not apply to the facts of the case and the erroneous payment of duty would not rend .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r V G Suresh Kumar - R1 JUDGMENT (Judgment of the Court was delivered by R. Sudhakar,J.) This Civil Miscellaneous Appeal filed as against the order of the Tribunal was admitted by this Court on the following substantial questions of law: "1. Whether the Tribunal is right in law in holding that the first respondent is entitled to the exemption under the notification No.62/95 CE dated 16-03-1995 and No.89/95 CE dated 18-05-1995 when such notifications stipulate certain conditions which were a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

-propelled and non-propelled, steel freight containers and parts of passenger coaches for railways under Chapter 86 of CET 1985. They are availing exemption under Notification No.62/95 CE dated 16.3.1995. Alleging that ICF had cleared ferrous and non-ferrous scrap without payment of Central Excise duty, show cause notice was issued proposing to demand duty along with interest and penalty. The first respondent/assessee replied to the said show cause notice stating that they are eligible for exemp .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

olding as follows: "3. After giving careful consideration to the submissions, we have found valid challenge in this appeal. A decision would rest on the interpretation of the proviso to Notification No.89/95-CE ibid. The case of the Revenue is that, as the assessee had cleared excisable goods (coaches, coach components and containers) on payment of duty during the period of dispute, their claim for the benefit of the Notification in respect of the waste and scrap which were generated in the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ral Government remained "exempted goods" within the meaning of this expression given under the Explanation to the Notification. We have found force in this argument. As per the Explanation, "exempted goods" means excisable goods which are chargeable to 'nil' rate of duty or exempted from the whole of the duty of excise leviable thereon by any other Notification issued under sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 or sub-section (1) of Section 5A of th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed. Apparently, the department (in the show-cause notice) and the Commissioner (in the impugned order) overlooked the Explanation to Notification No.89/95-CE. The proviso to Notification No.89/95-CE was not attracted in this case and the assessee was entitled to the benefit of the Notification and consequently the demand of duty is not sustainable. We need not look into the limitation issue. 4. In the result, the impugned order is set aside and the appeal is allowed." 3. Aggrieved by the or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Central Excise Tariff Act, 1985, are exempted from the whole of excise duty leviable thereon, which is specified in the said schedule, provided that nothing contained in this Notification shall apply to waste, paring and scrap cleared from a factory in which any other excisable goods other than exempted goods are cleared." 6. The assessee availed the benefit of this Notification in respect of clearance of waste scraps arising out of manufacture of exempted goods. Though exemption in respec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version