9911796707
TMI Blog1991 (8) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... 6AA under Notification 150/83, dated 13-5-1983. Rule 56AA was introduced in the Central Excise Rules in 1982 and it provides credit of duty paid on excisable goods cleared from a factory for home consumption under certain circumstances. Notification 150/83 was issued under this Rule. The Notification, briefly, granted exemption on excess clearances of certain specified goods. These excess clearances were to be calculated with reference to the base clearances to be determined in the manner prescribed in the notification. While scrutinising the appellants claim under this notification in the form prescribed, therefor, there is a column No. 4, Whether clearances of specified goods were effected during 1980-81,1981-82 and 1982-83. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 83 -S4. The Collector (Appeals) combined the two appeals against these separate orders of the appellants and passed a common order upholding the Assistant Collector s order against which the present appeals have been filed. 2. Sh. B.B. Gujral, Ld. Counsel appearing for the appellants, submitted that the proviso in this case is relating to the interpretation of Clause (iv)(b) of the Notifications 80/83 and 55/84. Referring to the wording of this Clause, the Ld. Counsel contended that a perusal of Clause (iv) would show that the disjunctive word or is used between Clause (a) and Clause (b). In Clause (b), the conjunctive word and is used to specify the financial years. In this context, the Ld. Counsel urged that the object of bringing f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cy such interpretation should be discarded and an interpretation which will give effect to the purpose the legislature should be adopted. He also cited in this context a case law reported in 1982 (10) E.L.T. 885 in the case of Deccam Sales Corporation and Another v. R. Parthasarthy and Others; 1980 (6) E.L.T. 249 in the case of Garware Nylons Ltd. v. Union of India Others and 1989 (43) E.L.T. 183 (S.C.) = 1989 (24) ECR 645 (S.C.) in the case of Tata Oil Mills v. Collector of Central Excise. The factual context and objective to the notification, it was pleaded must be considered, as is evident from the above case law. He also relied upon the Madras High Court judgment in the case of Shakti Sugar v. Union of India to say that rebate was adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84 is reproduced below: (iv) No credit shall be allowed in respect of a factory from which clearances of the specified goods - (a) were effected from the first time on or after the 1st day ofApril,1981; or (b) were not effected during the financial years 1981-82, 1982-83 and 1983-84." The reading of the above notification would show that in respect of higher production by way of credit is to be granted subject to the conditions if any in column 5 of the Tables to the notifications and the conditions specified in the body of the notification itself. Clause (iv) is the latter condition in the body of the notification. As has been seen in his Budget speech, the Finance Minister referred to his formulating a scheme of concession for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 982 and 28th Feb., 1983. The scheme is not applicable to factories from which the specified goods were cleared for the first time on or after 1st April, 1979 or from which no clearances were effected during 1979-80,1980-81 and 1981- 82." 5. The Finance Minister s speech regarding the objective of the scheme, the notification which was immediately issued in implementation thereof, and the Explanatory Note, thereto, as above, can reasonably be taken as contemporanea expositio in interpreting the notification from which it is possible to conclude that scheme is not applicable to factories from which no clearances were effected during the three financial years which are spelt out in the respective Clause (iv) (b) of the Notifications. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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