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2016 (10) TMI 513 - CESTAT BANGALORE

2016 (10) TMI 513 - CESTAT BANGALORE - TMI - Benefit of SSI Notification denied - denial of claim for period of 26 days i.e., during 1.4.2002 to 26.4.2002 - Held that:- After going through the wordings of the Notification No.8/2002-CX dated 1.3.2002, which was amended by the Notification No.26/2002-CX it is clear that the legislature had no intention to charge duty on the subject item viz., granite slab falling under Chapter Heading No.6807 during the relevant period i.e., during 1st April 2002 .....

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0-2016 - Shri S. S. Garg, Judicial Member And Shri Ashok K. Arya, Technical Member Mr. Raghavendra B. Hanjer, Advocate For the Appellant Mr. Mohammed Yousuf, AR For the Respondent ORDER Per Ashok K. Arya 1. The appellant viz., M/s. Granite Industrial Corporation Ltd. has filed this appeal against the Order-in-Appeal No.194/2004-CX dated 31.3.2004 passed by the Commissioner of Central Excise, Mangalore whereunder the appellant was not given benefit of SSI Notification for the period of 26 days i. .....

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cation No.8/2002-CE dated 1.3.2001. The learned advocate for the appellant submits that for the subject item, polished granite slab, benefit of SSI exemption was withdrawn by Notification No.11/2002 dated 1.3.2002 by amending the Clause 1 to Annexure of the Notification No.8/2001-CE dated 1.3.2001. However, he further submits that the Notification No.26/2002 CE dated 27.4.2002 allowed SSI exemption benefit to the item, polished granite slab. He refers to the contents of the Notification No.26/20 .....

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f central excise duty for the clearances made for the item viz. polished granite slab during the relevant period of 26 days i.e. between 1.4.2002 to 26.4.2002. * The learned advocate further emphasizes that when there is clear-cut benefit given to the subject item in the Notification No.8/2002-C. Ex. (supra) by way of amending the same vide Notification No.26/2002-C. Ex. (supra), the duty of central excise is not chargeable on the said item, polished granite slab during the relevant period of 26 .....

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supra), it is clear that the legislature had no intention to charge duty on the subject item viz., granite slab falling under Chapter Heading No.6807 during the relevant period i.e., during 1st April 2002 to 26th April 2002. To make the position more clear, the Notification No.26/2002-C. Ex. dated 27.4.2002 is reproduced below: NOTIFICATION No. 26/2002-Central Excise, Dated: April 27, 2002 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of .....

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) of the Table hereto annexed, shall be amended or further amended, as the case may be, except as respects things done or omitted to be done before such amendment, in the manner specified in the corresponding entry in column (3) of the said Table. TABLE S. No. Notification No. and date Amendment (1) (2) (3) 3. 8/2002-Central Excise, dated the 1st March, 2002 In the said notification, - (a) in paragraph 3, after the first proviso, the following proviso shall be added namely :- Provided further th .....

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paid on clearances made before the 27th day of April, 2002 on the ground that such clearances are included in the aggregate value of clearances under Sl. No. 1 of the said Table, shall not be admissible. ; (c) in the Annexure, - (i) item (v) and the entry relating thereto shall be omitted; (ii) for item (vii) and the entry relating thereto, the following shall be substituted, namely;- (vii) all goods falling under sub-heading No. 3605.90; . 6.1 We refer to the following wordings given in Col. 3 .....

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e goods falling under Chapter Heading 6807 have been specifically mentioned there. It clearly shows that the Legislature wants to include this item also under the benefit of Notification No.8/2002-CX (supra). It has been mentioned here in the Col. 3 at Clause (a) of above Notification No.26/2002 (supra) that whether the item was cleared on payment of duty or otherwise, it is to be computed for aggregate value of clearances at nil rate of duty. Further, at Clause (b) in Col.3 of the Table annexed .....

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de whether on payment of duty or otherwise between 1.4.2002 to 26.4.2002 are to be taken into account for calculating aggregate value of clearances at nil rate of duty. The meaning and implication of above wordings are in favour of the appellant, who argues that there is no liability of duty for the subject item during relevant period of 26 days i.e., from 1.4.2002 to 25.4.2002. We find that Hon ble Supreme Court s decision in the case of WPIL Ltd. (supra) also supports the stand that for the in .....

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