9911796707
TMI Blog1997 (4) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... and were building the bodies on the duty paid chassis brought from outside. They had a fleet of passenger motor vehicles and built-up motor vehicles were used for their own purposes. On issue of Notification No. 162/86-C.E., dated 1-3-1986 they paid central excise duty on 31-3-1986 in respect of 13 motor vehicles taking the value as Rs. 80,000/- per vehicle and on this value, they paid excise duty at the rate of 20% Adv. On 24-4-1986, the Notification No. 162/86-C.E., dated 1-3-1986 was amended by Notification No. 279/86-C.E., dated 24-4-1986 and in the table annexed to that Notification dated 1-3-1986, Sl. No. l7 was inserted providing for specific rate of duty of Rs. 8,000/- per motor vehicle subject to certain conditions. Subsequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) of Rule 8 of the Central Excise Rules, 1944 and as will be clear from the objects of the Retrospective Exemption Act, the intention was to apply this rate from 1-3-1986 itself. The appellants filed the refund claim on 9-12-1986 and it was provided in the Retrospective Act itself that the refund could be claimed before the expiry of the six months from the commencement of the Retrospective Exemption Act. The Retrospective Exemption Act was Act No. 45 of 1986, dated 8-9-1986 and thus, their claim was within time. 4. In reply Shri A.K. Agarwal, SDR stated that the intention of the Retrospective Exemption Act was very clear and it relates to those notifications which restored the rates of duty as in force prior to 28-2-1986. In this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Budget, the central excise Tariff under-went a change and in place of the earlier Tariff based on Schedule to the Central Excise and Salt Act, 1944 a new Tariff under the Schedule to the Central Excise Tariff Act, 1985 was introduced. This Central Excise Tariff Act, 1985 which was passed by the Parliament in the winter session of 1985 came into force on 28-2-1986. In the statement of objects and reasons relating to the Central Excise Tariff Bill, 1985 as well as at the time of the consideration of this bill and other related bills in both Houses of Parliament it was stated that as regards rates of duty, the bills sought to preserve by and large the then existing duty structure. It was further mentioned that where the statutory rates of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 of the Central Excise Rules , 1944 and it was provided that all such notifications shall have effect from the first day of March, 1986. 9. The Notification under consideration is dated 24-04-1986 and had been issued in exercise of the powers conferred by sub-rule (1) of Rules 8 of the Central Excise Rules, 1944. The description under the Notification is Public Transport type Passenger Motor Vehicles, which were excisable even prior to 28-2-1986. It is only by way of condition that the rate of Rs. 8,000/- per motor vehicle have been restricted to such motor vehicles which are built on the chassis on which duty had been paid and no credit of the duty paid had been taken. Viewed in the light of the objects and reasons to the central duties ..... X X X X Extracts X X X X X X X X Extracts X X X X
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