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2016 (6) TMI 1003

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..... complied with the conditions for the subsequent period, namely 1994 to 1998. - Decided in favor of assessee and against the revenue. - W. A. No. 2827 of 2012, M. P. No. 1 of 2012 - - - Dated:- 22-6-2016 - A. Selvam And P. Kalaiyarasan, JJ. For the Appellant : Mr. A. Kumaraguru, SCCG For the Respondent : No appearance JUDGMENT ( Judgement of the Court was delivered by P. Kalaiyarasan, J) The instant writ appeal arises from the order, dated 05.12.2006 made in W.P.No.18133 of 2001. 2. The facts in nutshell, leading to the filing of the intra court appeal are that the appellant / petitioner, being a public limited company has established and is administering a Hospital in the city of Trichy; that the petitioner decided to acquire certain sophisticated machines for the Hospital; that the petitioner wanted to avail benefit of Notification No.64/88, dated 01.03.1988 introduced by the Union of India, in exercise of the powers under Section 25 (1) of Customs Act, 1962 and the petitioner sought certificate for exemption of duty under the aforesaid Notification and Customs Duty Exemption Certificate was accordingly, issued after the State Government gave its recomm .....

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..... ndents initiated steps and called upon the petitioner to pay the duty payable on the machines so imported. The petitioner, therefore, filed W.P.No.7887 / 98 and this Court passed an order on 06.08.1998 directing the second respondent therein, to consider the application of the petitioner and issue the necessary certificate. 8. The second respondent passed an order on 05.07.1999, holding that the petitioner had failed to fulfil the obligation stipulated under the notification and hence, not eligible to the installation certificates in respect of all the 23 machines and withdrew all the Customs Duty Exemption Certificate already issued, as cancelled. The petitioner was not given a proper opportunity to produce several documents, to show that they were in compliance of the requirements. Therefore, the writ petition has been filed. 9. The learned Single Judge allowed the writ petition, following the Judgment in Apollo Hospitals Enterprises Limited v. Union of India, reported in (2001) 133 ELT 58, as the question raised by both sides was elaborately discussed in the above Judgment. 10. The learned counsel appearing for the appellant strenuously contends that Apollo Hospital' .....

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..... s stipulated under Notification No.64/88 was noticed for the years from 1995 to 1998. 14. It is to be seen whether the authorities can enforce the liability after rescission of Notification No.64/88. While considering this, it is appropriate to refer the Supreme Court Judgments : (1) State of Orissa v. Titaghur Paper Mills Co., Ltd., MANU/SC/0325/1985 (2) State of Rajasthan v. Mangilal Pindwal, MANU/SC/0549/1996 15. In State of Orissa v. Titaghur Paper Mills Co., Ltd., reported in MANU/SC/0325/1985, it has been held by the Hon'ble Supreme Court as follows : Yet another contention raised by the contesting respondents with respect to the impugned provisions was that the two notifications dated December 29, 1977, having been made in supersession of all previous notifications issued on the subject, the effect was to wipe out all tax liability which had accrued under the notifications dated May 23,1977. The High Court held that to hold that the liability was so wiped out would amount to giving a retrospective effect to the notification dated December 29,1977, and as the Legislature had not conferred upon the State Government the power to issue notifications having .....

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..... given to the word 'supersede' on the same page in that dictionary which are relevant for our purpose are to put a stop to; to render superfluous or unnecessary; to make of no effect; to annul; to take the place of (something set aside or abandoned); to succeed to the place occupied by; to supply the place of a thing . Webster's Third New International Dictionary at page 2296 defines the word supersession as the the state of being superseded; removal and replacement . Thus, by using in the notifications dated December 29, 1977, the expression in supersession of all previous notifications all that was done was to repeal and replace the previous notifications by new notifications. By repealing and replacing the previous notifications by other notifications, the result was not to wipe out any liability accrued under the previous notifications. If this contention of the respondents were to be accepted, the result would be startling. It would mean, for example, that when a notification has been issued under Section 5(1) prescribing a rate of tax, and that notification is later superseded by another notification further enhancing the rate of tax, all tax liability under .....

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