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Siddheshwar Textile Mills Pvt. Ltd. Versus Commissioner of Central Excise, Pune

Benefit of concessional rate of duty under notification 8/99 dated to 8.2.99 - Non production of clarification on whose basis exemption claimed - Held that:- so far as availability of exemption is concerned the matter is settled by the decision of Hon ble Supreme Court in case of Modi rubber Limited (1986 (8)60 - SUPREME COURT OF INDIA) in favour of the revenue. We also find that so far as invocation of provisions relating to penalty are concerned the law has been laid down by Hon ble Supreme Co .....

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- Appeal disposed of. - APPEAL No.E/59 & 60/07 - Dated:- 11-8-2015 - Mr.Anil Choudhary, Member (Judicial) And Mr. Raju, Member (Technical) For the Petitioner : Shri.Gajendra Jain, Advocate For the Respondent : Shri.Sanjay Hasija, Supdt. (AR), ORDER Per: Raju 1. The appellants have filed two appeals. The appellants are manufacturers of impregnated quoted fabrics. They had claimed the benefit of concessional rate of duty under notification 8/99 dated to 8.2.99. The said notification grants exempt .....

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f Excise which includes additional duty leviable under additional duty of Excise (goods of special importance) act 1957. The appellants claimed this on the basis of a clarification dated 7.5.99 issued by member (budget). They could not produce the said clarification. In the order in appeal there is a reference to some news item wherein it was suggested that the said exemption is available. However no such clarification was produced. The relied on the decision in the own case, 2009 (248) ELT 290 .....

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on the decision of Honble Supreme Court in case of Orient fabrics 2003 (158)ELT 545 wherein the following has been held: 5. In order to appreciate the issue, it is relevant to set out the sub-section (3) of Section 3 of the Act, as applicable in this matter and which runs as under : SECTION 3 : Levy and collection of additional duties : (1) (2) (3) The provisions of the Central Excises and Salt Act, 1944 and the rules made thereunder including those relating to refunds and exemptions from duty .....

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ral provisions of the Central Excises and Salt Act, 1944 and the Rules made thereunder. It is no longer res integra that when the breach of the provision of the Act is penal in nature or a penalty is imposed by way of additional tax, the constitutional mandate requires a clear authority of law for imposition for the same. Article 265 of the Constitution provides that no tax shall be levied or collected except by authority of law. The authority has to be specific and explicit and expressly provid .....

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4) (1 of 1944), and the rules made thereunder, including those relating to refunds, exemptions from duty, offences and penalties, 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). 8. A comparison of the amended provisions with the un-amended ones would clearly demonstrate that the words offences and penalties have consciously been .....

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s. The additional duty of Excise (goods of special importance) act 1957 is not the specified under the said notification. The notification has to be read strictly. He relied on the Hon ble Supreme Court decision in the case of Modi rubber Limited 1986 (25) 849. The particularly relied on paragraph 8 and 9 of the said decision which read as follows: 8. The first question that arises for consideration on these facts is as to what is the true import of the expression duty of excise in the notifica .....

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duty of excise in the notifications dated 1st August 1974 and 1st March 1981. 9. Both these notifications, as the opening part shows, are issued under Rule 8(1) of the Central Excise Rules, 1944 and since the definition of duty in Rule, cl. (v) must necessarily be projected in Rule 8(1) and the expression duty of excise in Rule 8(1) must be read in the light of that definition, the same expression used in these two notifications issued under Rule 8(1) must also be interpreted in the same sense .....

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excise whether leviable under the Central Excises and Salt Act, 1944 or under any other enactment. The respondents sought to support this contention by pointing out that whenever the Central Government wanted to confine the exemption granted under a notification to the duty of excise leviable under the Central Excises and Salt Act, 1944, the Central Government made its intention abundantly clear by using appropriate words of limitation such as duty of excise leviable under Section 3 of the Centr .....

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9th April 1955 and similar other notifications. But, here said the respondents, no such words of limitation are used in the two notifications in question and the expression duty of excise must, therefore, be read according to its plain natural meaning as including all duties of excise, including special duty of excise and auxiliary duty of excise. Now, it is no doubt true that in these various notifications referred to above, the Central Government has, while granting exemption under Rule 8(1), .....

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specificity, the expression duty of excise standing by itself must be read as referring to all duties of excise. It is not uncommon to find out that the legislature sometimes, with a view to making its intention clear beyond doubt, uses language ex abundanticautela though it may not be strictly necessary and even without it the same intention can be spelt out as a matter of judicial construction and this would be more so in case of subordinate legislation by Executive. The officer drafting a pa .....

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