TMI Blog2002 (9) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... orities functioning under the Act must, as are in duty bound, protect the interest of the Revenue by levying and collecting the duty in accordance with law - no less and also no more. It is no part of their duty to deprive an assessee of the benefit available to him in law with a view to augment the quantum of duty for the benefit of the Revenue. They must act reasonably and fairly. In favour of assessee. - 3880 of 1993 - - - Dated:- 3-9-2002 - Syed Shah Mohammed Quadri and Ruma Pal, JJ. [Order]. - The challenge in this appeal is to the correctness of the order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi in Appeal No. E/717/88-C, dated 26th April, 1993. 2. The point that arises for consideration is : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the said certificate to the concerned authorities. On the ground that the appellant was not eligible for exemption and the duty payable at the rate of 15% was not paid, the Assistant Collector, Central Excise, issued three show cause notices on 24-7-1986, 6-11-1986 and 6-1-1987 which relate to the periods 1-3-1986 to 2-4-1986, 11-4-1986 to 27-7-86 and 28-7-1986 to 20-11-1986 respectively. Rejecting the claim of the appellant for exemption under Notification No. 234, dated 3-4-1986, the Assistant Collector confirmed that it was liable to pay duty at the rate of 15%. On appeal, the Commissioner (Appeals) upheld the order of the Assistant Collector. On further appeal, on April 26, 1993, the CEGAT confirmed the order of the Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may allow, to the effect that the drugs or chemicals which are claimed for exemption under this notification are the bulk drugs within the meaning of the bulk drugs given in the explanation to this notification, and are normally used for the diagnosis, treatment, mitigation or prevention of diseases in human being or animals, and used as such or as ingredient in any formation. Explanation. - In this notification, "bulk drugs" means any chemical or biological or plant product, conforming to pharmacopoeial standards, normally used for the diagnosis, treatment, mitigation or prevention of diseases in human being or animals, and used as such or as ingredient in any formation. [Notification No. 234/86 C.E. dated 3-4-86]" 7. A perusal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and April 3, 1986 when classification lists were first filed. It is nobody's case that the appellant was not manufacturing bulk drugs during the relevant period. 9. The reason given by the Assistant Collector that the appellant itself indicated the rate of duty payable as 15% cannot be taken as a factor against it because, admittedly, the rate of duty payable in respect of the goods classifiable under sub-heading 2913.00 is 15%. The fact that the said notification has exempted the payment of duty in respect of bulk drugs falling under the said sub-heading is an admitted fact. The Tribunal also erred in holding that the appellant should have claimed the benefit of the notification at the time of the filing of classification lists which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of the said Act says, "2. Retrospective effect for certain notifications. - (1) Every notification issued by the Government of India in the Ministry of Finance (Department of Revenue) on or after the 3rd day of March, 1986, but before the 8th day of August, 1986; in exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, for the purpose of, - (a) maintaining the effective rates of duties of excise in respect of certain goods at the level obtaining prior to the 28th day of February, 1986 notwithstanding the changes in the rates of duties of excise made by the Central Excise Tariff Act, 1985, the Additional Duties of Excise (Textiles and Textile Articles) Amendment Act, 1985 or the Additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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