TMI Blog1991 (1) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... uty payable under Tariff Item No. 23 of the Central Excises and Salt Act, 1944 for a period of 5 years from the date of commencement of production of cement by the petitioner-company. 2. Mr. K. Doraisami, learned Senior Counsel, appearing for the petitioner relies on a Press Note issued by the Department of Industrial Development, Ministry of Industry, Government of India dated 4-1-1979 in which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r has stated that since the Press Note did not specify as to from what date the concession for a period of 5 years would be made available, an un-starred question was raised in the Lok Sabha on 23-12-1981 to which the Hon'ble Minister for Industry specifically stated on the floor of the House that the period of 5 years during which the concession in excise duty would be available is from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise duty is governed by the provisions of the Central Excises and Salt Act and the rules framed thereunder. Cement is an excisable commodity. Under Item No. 23, the rate of excise duty is specified. The Government is also enabled to grant exemption. Therefore, in keeping with the Press Note, an exemption notification, namely, Notification No. 194/79, dated 30-5-1979 was issued wherein it stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st March, 1984. 5. The petitioner's factory admittedly commenced production only in September, 1985 by which time there was no exemption notification in force. In the absence of any such exemption notification, the petitioner cannot claim, as a matter of right, that it is entitled to pay excise duty only at concessional rate and not at the rates specified in Item No. 23 of the First Schedule. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot automatically make law, much less a statutory law. Any exemption under the Central Excises and Salt Act can be granted only by exercise of powers in accordance with the provisions of the Act and, admittedly, while exercising that power, the exemption had been restricted only for the period uptill 31-3-1984. Hence the petitioner is not entitled to plead the doctrine of' promissory estoppel' agai ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
