9911796707
TMI Blog2000 (11) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the items in question are entitled for the benefit of the exemption notification or not. The Notification inter alia provides that if the importer holds an industrial licence under Industrial (Development Regulation) Act, 1951 for slitting and confectioning of photo sensitised material from jumbo rolls then benefit of the concessional rate of duty for the import of the goods mentioned in the table annexed to the notification could be granted by the Proper Officer of Customs. In this case, the imports were made and duties were paid under protest and subsequently a refund application was filed with Asst. Commissioner of Customs (Refund) Chennai, who found after going into the facts of the case and the submissions made at the personal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants had applied on 28-2-1991 for an industrial licence which was issued to them at a subsequent date on 22-7-1992 and therefore held that the requirement mentioned in the customs notification in question and its benefit was available to the appellants relying upon Oil India Ltd. case - 1992 (57) E.L.T. 449 (T), which in turn had relied upon Supreme Court s decision in the case of Wood Papers Ltd. - 1990 (47) E.L.T. 500 (SC) and he ordered the grant of refund in all these cases by holding the entitlement to the Notification 176/83-Cus., dated 14-6-1983 in the facts and circumstances of the case. 3. The Revenue has filed these appeals on the following grounds :- (a) Notification No. 176/83-Cus., dated 14-6-1983 provides no sco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n granted to them on 27-7-1992 for a regular application made by them on 6-3-1991. (b) We find from the reading of the notification that the clause in the notification reads as - (b) the importer holds an industrial licence under the Industrial (Development and Regulation) Act, 1951 (65 of 1951) for slitting and confectioning of photo-sensitised materials from jumbo rolls. This clause does not provide for a specific type or kind of licences which is required under the IDR Act. The Taxmann s Commentary on Industrial Licensing and IDR Act by A.M. Chakraborti - 8th Edition, 1986 (Page 2.2), classifies the types of industrial licences :- Types of industrial licences 2.1.3 Industrial licence is required under the Act for - (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s required to be re-decided by the original authority as to whether the notification would be available to a COB licence holder under IDR Act Section 13 (1) and whether in the facts of this case, the respondents are possessing such a licence, we would refrain from giving any other finding on the other issues raised by the respondents in this case including the issue of unjust enrichment made across the bar by the ld. SDR which we find has not been determined and decided in terms of Mafatlal Industries [1997 (89) E.L.T. 247 (S.C.)] case of the Constitutional Bench of the Govt. of India and or Solar Pesticides [2000 (116) E.L.T. 401 (SC)] case subsequently by the Supreme Court. We find from the grounds taken in appeals that this point has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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