9911796707
TMI Blog2002 (5) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... R. Swaminathan, learned Consultant submitted that the Appellants manufacture hot-rolled products falling under sub-heading 7216.90 of the Schedule to the Central Excise Tariff Act; that a Scheme of Compounded Levy for specified hot-rolled products has to come into effect from 1-8-1997 but was postponed; that the said scheme came into effect from 1-9-1997; that initially they were covered under the said scheme to be effective from 1-8-97; that, however, under the revised scheme effective from 1-9-97, they were not covered under the scheme. He, further, submitted that under Notification No. 50/97-C.E., dated 1-8-97, goods manufactured prior to 1-8-97, and cleared on or after that date, duty was leviable at the rate of Rs. 300/- P.M.T.; that N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same is applicable only in respect of the goods cleared under the compounded levy scheme and that we cannot import any unintended supposed intention into the language of the exemption notification. 3. Finally the learned Consultant submitted that the Central Government, after noting the general practice prevailing, has issued a Notification No. 4/2000-C.E. (N.T.), dated 31-1-2000 under the provisions of Section 11C of the Central Excise Act granting waiver of duty payable in excess of Rs. 300 PMT in respect of specified goods manufactured during the period commencing on 1st August, 1997 and ending with the 31st August, 1997; that the goods in question were manufactured by the Appellants during the said period. 4. Countering the argume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued in relation to Section 3A of the Act only and not Section 3; that this is also apparent from Circular No. 331/47/97-CX., dated 30-8-97. He finally submitted that in case of doubt, intention of the Legislature has to be gathered which is evident from the other Notifications issued along with the Notification No. 50/97 and from the Circulars of the Board. 5. In reply, the learned Consultant mentioned that an intention which is not indicated in the Notification cannot be introduced by referring to other Notifications and Circulars; that Section 5A is a self contained Section empowering the Central Government to exempt generally either absolutely or subject to conditions as may be specified in the notification; that the Central Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Description of goods Rate of duty (1) (2) (3) (4) 1. 2. 7211.11, 7211.19, 7211.30, 7211.52, 7211.59, 7211.60, 7211.92, 7211.99, 7213.90, 7214.90, 7215.90, 7216.10 and 7216.90 Hot re-rolled product of non-alloy steel manufactured or produced in a hot re-rolling mill Rs. 300 per metric tonne 3. 7211.11, 7211.19, 7211.30, 7211.52, 7211.59, 7211.60, 7211.92, 7211.99, 7213.90, 7214.90 7215.90, 7216.10 and 7216.90 Hot re-rolled product of non-alloy steel manufactured or produced in a hot re-rolling mill in which the nominal centre distance does not exceed 160 millimetres. Rs. 150 per metric tonne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s within the plain terms of the exemption it cannot be denied its benefit by calling in aid any supposed intentions of exempting Authority. 7. The Supreme Court has further held in the said judgment that the operation of the notifications has to be judged not by the object which the rule-making Authority had in mind but by the words which it has employed to be effectual to the legislative intent. Accordingly in the present matter the operation of the Notification No. 50/97, as amended, has to be judged by the words it has employed. We have already observed that by going with the words employed, the Appellants are eligible to avail the benefit of the Notification as they have satisfied all the conditions specified therein. This Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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