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Chennai Petroleum Corporation Ltd. Versus Commissioner of Central Excise, Tiruchirapalli And (Vice-Versa)

2017 (2) TMI 713 - CESTAT CHENNAI

Levy of duty - Kerosene meant for PDS - delay in issuing exemption notification - whether taxable prior to issuance of N/N. 4/2005-C.E on 1.3.2005 - Held that: - Law is well settled that a curative notification which seeks to mitigate the hardships is always read in a manner to advance public welfare and construed liberally as well as retrospectively. The Notification dt.1.3.2005 having conveyed the policy of the Government to exempt PDS kerosene from levy of excise duty, as that was the intenti .....

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, JC (AR) For the Respondent ORDER Per D. N. Panda Appeal Nos. E/905/2006 & E/906/2006 Ld. counsel submits that prior to issuance of Circular No.796/29/2004-CX. dt. 4.9.2004, Kerosene manufactured by the appellant were cleared under warehousing scheme to IOCL and there was normal levy of duty on the appellant in respect of such clearances. Policy of the Government was that Kerosene for ultimate distribution under the Public Distribution System (PDS) should not be subjected to levy of excise .....

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uty from the refineries - Regarding. I am directed to say that the Government has decided to withdraw w.e.f. 6-9-2004 the warehousing facility of removal of petroleum products from the refineries to warehouses or from one warehouse to another warehouse without payment of duty. Accordingly, Notification No. 47/2001-C.E. (N.T.) dated 26-6-2001, issued under rule 20(1) of Central Excise Rules has been rescinded by Notification No. 17/2004-C.E. (N.T.) dated 4-9-2004. The implications of withdrawal o .....

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the Chief Commissioner immediately and the details promptly reported to the Board with suitable suggestions and recommendations including any refund mechanism. ..... .... ...... 2. It is further submitted by ld. counsel that Government having in its mind that the Kerosene meant for PDS ultimately should not be leviable to duty, they thoughtfully issued Notification No.4/2005-C.E on 1.3.2005. There was time gap between 04.09.2004 (the date of the issuance of the circular) and the date of issuance .....

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tention of the circular to the extent extracted herein before. Therefore, the adjudicating authority granted refund of the duty paid by the appellant in respect of Kerosene cleared during the months of January 2005 and February 2005 to IOCL which was meant for PDS distribution. However, Revenue being aggrieved by such refund granted to the appellant, went in appeal to ld. Commissioner (Appeals) to revert the order of refund. 3. Against the reversal order of refund, this appeal is today before Tr .....

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perused the record. 6. Intention of the Government to exempt PDS kerosene from excise duty as conveyed through para-4 of the circular aforesaid is clear. Warehousing system was withdrawn by Circular dt. 4.9.2004. However, the position remained the same which is also the intention of the Notification No.4/2005-CE dt.1.3.2005. However there was time gap between withdrawal of warehousing facility and issuance of above notification. 7. Law is well settled that a curative notification which seeks to .....

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