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TMI Blog2004 (5) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Asstt. Commissioner of C. Ex., Udupi Dvn/Deputy Commissioner of C. Ex., Mangalore I Dvn. vide order-in-original Nos. 48/2002 dated 24-12-2002, 01/2003 dated 14-1-2003 & 02/2003 dated 17-1-2003 respectively by rejecting the rebate claims. These orders were upheld by the Commissioner (A). 3.Against this order of the Commissioner (Appeals), the present Revision Application is filed on the following main grounds : (a) As pointed out by the CBEC in their letter dated 26-6-2002, Notification No. 42/2001-C.E., dated 26-6-2001 issued under Rule 19 of the Central Excise Rules, 2001 read with C.E. Rules 2002 allows goods to be exported without payment of duty. That means all the duties which are levied and collected as "duty of excise" are not to be paid on export goods and it is on this ground that the CBEC has issued the above mentioned clarification. (b) That Section 3 of the Beedi Workers Welfare Cess Act, 1976 clearly specifies that cess levied and collected under the said Act is a "duty of excise" on manufactured beedies. Therefore, the observation of the Commissioner (Appeals) that for purpose of grant of rebate, the duties specified in Notification No. 41/2001-C.E. will on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form time to time, shall, so far as may be, apply in relation to the levy, collection and refund of, or exemption from, cess under this Act, as they apply in relation to the levy, collection and refund of, or exemption from, duties of excise in respect of manufactured biris under that Act. 8.Firstly, Govt. observes that Rule 18 of the Central Excise Rules, does not directly provide for rebate. Rule 18 says that, where any goods are exported, the Central Govt. may, by notification, grant rebate of duty paid on such excisable goods or duty paid on materials used in the manufacture or processing of such goods and the rebate shall be subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notification. Thus the Central Excise Act and the rules made thereunder, empower the Central Govt. to issue notification, providing the facility of rebate, and do not directly provide for such rebate. In this view of the matter, Govt. is of the opinion that section 3 and 3A of the Beedi Workers Welfare Cess Act, 1976 have made applicable, the enabling provisions of the Central Excise Act and the rules made thereunder to the cess imposed on manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said central law in the preamble to such notification or order, or to state by express words in such notification or order that the exemption provided for, or the rate of duty fixed, by such notification or order, is an exemption from, or the rate of duty under, such central law. (b) no notification or order issued or made under the Central Excise Act or the said rules (whether issued or made before, on or after the 24th day of Sept., 1982 and whether or not in force on such date) granting any exemption from the duty of excise leviable, or, as the case may be, fixing the rate of duty, under the said central law, unless such notification or order - (i) expressly refers to the provisions of the said central law in the preamble or (ii) by express words, provides for an exemption from the duty of excise leviable, or, as the case may be, fixes the rate of duty, under the said central law.------- 15.In view of above clear provisions of law, Govt. is of the opinion that, explicit provision referring to levy under central law is a statutory requirement and any interpretation by implication is statutorily barred. 16.Paras 19 to 22 of the Hon'ble High Court's judgment, mentioned supra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en issued granting exemptions to certain items of manufacture from time to time. The Jute Act is an independent Act. Although in the charging section the cess that is sought to be imposed has been described as an additional excise duty, it is an independent levy. The rates of taxes and the excisable items have been set out in schedule attached to that Act. If any exemption is to be granted, it is to be done by specific provisions or notifications. Merely because some notifications have been issued under the Central Excise and Salt Act granting exemption, those notifications cannot he made applicable to the levy made under the Jute Act by virtue of the provisions of Section 3(4) of the Act which does not refer to any notification at all. 17.Govt. observes that in the Notification No. 41/2001-C.E. (N.T.) issued under Rule 18 of the Central Excise Rules, 2001, the duty for the purpose of rebate means duties of excise collected under the following enactments: (a) the Central Excise Act, 1944 (b) the Addl. Duties of Excise (Goods of Special Importance) Act, 1957 (c) the Additional Duties of Excise (Textiles & Textiles Articles) Act, 1978 (d) special excise duty collected under a Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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