TMI Blog2001 (12) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... ee, Attorney-General of India (Dhruv Mehta and B. Krishna Prasad, Advocates, with him), for the appellant. Joseph Vellapally, Senior Advocate (Ms. Meenakshi Arora and Ms. Sujeeta Srivastava, Advocates, with him), for the respondent in C.A. Nos. 2496 and 2497 of 1992. Ramesh Singh, Ms. Bina Gupta, Ms. Vanita Bhargava and Ms. Rakhi Ray, Advocates, for the respondent in C.A. No. 7937 of 1995. JUDGMENT The judgment of the court was delivered by [Order per : Bharucha, C.J.I.]. - The case of Dhiren Chemical Industries (Civil Appeal No. 7937 of 1995) has been referred by a Bench of three learned Judges to the Constitution Bench because it appeared to the Bench that there was a conflict between the view taken in Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pression in the notification i.e., 'on which the appropriate amount of duty of excise has already been paid' as to whether it is capable of two interpretations, one as claimed by the assessee and the other as put forth by the Revenue." The Court then said : "If we take the words 'already paid' in the notification delinked from other words employed therein, they would, perhaps, lend support to the contention of the Revenue as the said combination relates to an antecedent act of payment. But the word 'already' is not the decisive term in the context because the preceding word 'appropriate', cannot be sidelined to piffle. The word 'appropriate' is defined in Websters' New Dictionary and Thesaurus (Concise Edn.) as 'applicable, apposite, appu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if this payment had been made that the exemption notification would be applicable. 5. In our view, the correct interpretation of the said phrase has not been placed in the judgment in the case of Usha Martin. The stress on the word "appropriate" had been mislaid. All that the word "appropriate" in the context means is the correct or the specified rate of excise duty. 6. An exemption notification that uses the said phrase applies to goods which have been made from duty paid material. In the said phrase, due emphasis must be given to the words "has already been paid". For the purposes of getting the benefit of the exemption under the notification, the goods must be made from raw material on which excise duty has, as a matter of fact, bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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