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TMI Blog1997 (6) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... sent a request for disposal of the appeals on merits. We have heard Shri K. Srivastava, SDR and perused the papers. 2. The particulars of the refund claims are as follows :- Date Amount Period 28-5-1987 29,41,855.30 1-1-1987 to 28-2-1987 30-12-1986 21,67,164.00 1-7-1986 to 30-9-1986 31-3-1987 33,16,680.00 1-10-1986 to 31-12-1986 3. At the relevant time, tariff rate of duty was Rs. 440.00 per 1000 cigarettes or Rs. 300.00 ad valorem plus Rs. 20.00 per 1000 cigarettes, whichever is higher. 4. Appellant being entitled to the benefit of Notification No. 201/85 was availing benefit of the same. The Notification defined sale price as maximum price (e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Appellant paid duties as stipulated in the Notification enjoying the benefit of the exemption beyond such rate and filed three refund claims on the allegation that they had paid excess duty. Slabs (i) to (v) in column (1) of the table referred to minimum and maximum adjusted sale prices for 1000 cigarettes, the slabs being Rs. 60.00 to 170.00, Rs. 171.00 to Rs. 300.00, Rs. 301.00 to Rs. 550.00 and beyond Rs. 550.00. The corresponding rates given in column (2) are Rs. 125.00, Rs. 225.00, Rs. 400.00 and Rs. 600.00 respectively per 1000 cigarettes. According to the appellant, the rates given in column (2) in respect of slabs (ii) to (v) are not to be directly applied to the adjusted sale price falling within the corresponding slab in colu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the judgment. This was propounded as an absurdity evidencing non-application of mind. The High Court declined to strike down the Notification on this ground, since the Notification was legislative and not executive in character. It was also noticed that the manufacturer could relieve himself of the consequences of such absurdity by showing the sale price as Rs. 170.00 per 1000, though it was pointed out that such a price would have no commercial meaning. 7. The language of the Notification is clear and unambiguous and admits of no doubt. Every manufacturer is not compelled to have recourse to the benefit of the Notification. It is always open to a manufacturer to disregard the notification and opt to pay tariff rate of duty, which, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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