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Wonder Decor Pvt. LTD. Versus Commissioner Of Customs & Another

2016 (4) TMI 1112 - CALCUTTA HIGH COURT

Levy of Special Additional Duty (SAD) as per Circular dated 27th June, 2002 - on goods chargeable to duty under Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Appellant submitted that the Supreme Court in one case had said that if there were circulars issued by the Central Board of Excise and Customs which place a different interpretation upon the said phrase interpreted in the judgment, such interpretation would be binding upon the revenue. Also in the alternative the pet .....

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terim order dated 18th June, 2003 were prior and up to the year 2003.

Held that:- the writ petition is disposed of with liberty to the petitioner to prefer a statutory appeal within a fortnight, if permissible in law. Since alternative efficacious remedy is to be availed of, this Court refrained from going into the merits of the matter. - Petition disposed of - WP No. 1172 of 2003 - Dated:- 2-12-2015 - ARINDAM SINHA, J For the Petitioner : Mr. Sudhir Kumar Mehta, Adv. For the Responde .....

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ELT 3 (SC)]. The effect of the circular is that the goods which have not suffered any additional excise duty leviable under the Additional Excise Duty (Goods of Special Importance) Act, 1957 would be levied with special additional duty. This circular was challenged by a writ petition and decided in the case of Nikhil Kumar -Versus- Commissioner of Customs reported in 2005 (187) E.L.T.6 (Cal.) By that decision the circular was upheld and the judgment was in favour of the revenue. Paragraphs 8 an .....

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3 (S.C.). So it is apposite to examine the exact ratio of this judgment. In my view this judgment was rendered on the fact that fresh re-rollable scrap for which the appropriate amount of excise duty had already been paid, was exempted from excise duty being charged in the event the same were used in any manufacturing process. The same nature of imported scrap was sought to be granted exemption contending that nil duty is also the duty inasmuch as by a notification it was declared that the Custo .....

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Chemicals case is appropriate and just. If this interpretation is given otherwise while applying the apparent and literal meaning, then the petitioner would unjustly be enriched. Therefore, I do not find any force in the submission of Mr. Mehta. As such this application is dismissed. Mr. Mehta, learned Advocate appearing on behalf of the petitioner, drew attention to Dhiren Chemical Industries (supra) in particular paragraph 9 therein which is reproduced below:- 9. We need to made it clear that, .....

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