9911796707
TMI Blog2004 (1) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... ad been exempted from payment of duty by Notification 217/86 - circulars in question issued by the CBEC construing the phrase “duty already paid” must be held to bind the Revenue as long as they were not withdrawn which they were but only in 2002 - appeals are, accordingly, dismissed albeit for reasons which are different from those expressed by the Tribunal - decision not operate to reopen any assessment order nor any duty already paid become refundable by reason of this judgment X X X X Extracts X X X X X X X X Extracts X X X X ..... Notifications 53/88 and 54/88 overlapped and, if so, what would be the outcome thereof. Notification No. 54/88, as it stood prior to 1989 read as follows "Notification No. 53/88-C.E., dated 1-3-19 Effective rates of duty on flexible and rigid P.U. foam and articles thereof. - In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description, specified in column (3) of the Table hereto annexed, and falling under heading Nos. of sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as are specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /88 was further amended by substituting Sl. No. 2 of the Notification and by adding Sl. No. 6. The 1989 amendment reads as follows : 54/88-Central Excises dated the 1st March, "No. 1988. in the Table annexed to the said notification. (P.11) for S. No. 02 and the entries relating thereto, the 1. following S. No. and entries shall be substituted, namely :- 1 2 3 4 5 02 39.09, 39.21, 39.23, 39.24, 39.25, or 39.26 Flexible polyurethane foam and articles thereof Rs. 42 per 1 (ii) after S. No. 05 and the entries relating thereto, the following S. No. and entries shall be inserted, namely :- 1 2 3 4 5 06 39.15 Waste, paring and scrap of flexible polyurethane foam 40% ad valorem The aggregate quantity of clearances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs in operation issued by the Central Board of Excise and Customs (CBEC) which had specifically construed the phrase "already been paid," as occurring in condition 1 against Sl. No. 3, to include cases where nil rate of duty had been prescribed. No doubt this was done on the basis of the decision of this Court in Usha Martin [1997 (7) SCC 47]. It is also true that the decision in Usha Martin was over-ruled by this Court in the decision of Dhiren Chemical Industries (Supra). However in paragraph 9 of Dhiren Chemical Industries (supra) the Constitution Bench of this Court has made it clear that regardless of the interpretation placed on the aforesaid phrase by the Court, if there were circulars which had been issued by the CBEC which placed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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