9911796707
TMI Blog1989 (1) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... iff Schedule from so much of the duty of excise leviable thereon as equivalent to the duty of excise already paid on the flavouring essences or concentrates used in the manufacture thereof. The Collector by issue of a Trade Notice prescribed a procedure for availing of the benefit of the said Notification and the procedure prescribed envisaged the following of Rule 56A procedure for the purpose. The appellants on the date of issue of the Notification had some stock of the flavouring essence and concentrates received earlier and they wanted to avail of the benefit of the Notification when the said essences were used in the manufacture of aerated waters on the clearance of the said aerated waters from the factory. The Assistant Collector, how ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll that is required to be ascertained by the authorities for the purpose of benefit of the Notification is whether the essences used in the manufacture of the aerated waters were duty paid and thereafter based on the quantum of the same used the duty payable on the aerated waters has to be given the necessary abatement. The Collector has prescribed the set of procedure by the Trade Notice. This procedure also provides for a method by which the exemption could be availed of. The procedure is only to ensure that the amount of duty paid on the essences is allowed to be abated by way of set off from the duty payable on the beverages in which these have been used and when these are cleared for home consumption. The notification does not bar the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wording of the Notification notwithstanding the issue of the executive instructions by the Collector for considering the plea of the appellants. The learned Collector (Appeals) did not exercise his quasi-judicial power while deciding the matter and merely followed the executive instructions of the Collector while deciding the issue. The learned Collector (Appeals) was in error in doing so. 5. In view of what we have held above, we hold that the appellants are eligible for the benefit of the Notification in respect of the aerated waters manufactured by them in which the essences received before the issue of the Notification were used. Since the factual verification about the extent of use and the quantum of exemption are not on record, for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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