9911796707
TMI Blog2005 (1) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Duty (AED) held to be payable on unbranded chewing tobacco cleared by the appellant during the period June 1998 to March 1999. The finding is that there was no exemption from AED during the particular period in question. Prior to and thereafter unbranded chewing tobacco remained exempt from AED. 3.The demand has come to be made in these circumstances. Notification No. 9/96 dated 23rd July 1996 gave exemption from AED to many items which were specified in the Notification. Notification No. 28/97 dated 7th May, 1997 inserted the following entry in the above notification so as to include unbranded chewing tobacco among the items exempted from AED. 1A. 24.04 Chewing tobacco and preparations containing chewing to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the figures, words and letters 8/99-Central Excise, dated the 28th February, 1999 , shall be substituted. [Notification No. 18/99-C.E., dated 1-4-1999] 4.In the impugned order, the view taken is that the exemption to unbranded chewing tobacco from AED under Notification No. 9/96 was available only during the validity period of Notification No. 16/97 and since that Notification was superceded on 2nd June 1998 under Notification No. 8/98, the exemption was not available from the date of issue of Notification No. 8/98. 5.The contention of the appellant-assessee is that the exemption from the Additional Duties of Excise was under Notification No. 9/96 and that Notification continued to be in force during the instant pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 2nd June 1998, the assessee ceased to be eligible for the exemption which was dependent on Notification No. 16/97. 7.The exemption from AED was granted to the goods in question under Notification No. 9/96. That notification was in force during the relevant period also. The entry in the notification in relation to the goods in question has not also been deleted. The exemption was in terms for chewing tobacco .. other than those bearing a brand name . The reference in entry 1A to Notification No. 16/97 only noted that the same goods remain exempt from the whole of Excise (basic) Duty. That exemption from basic duty continued under the substituted notification also. Therefore, even if exemption from basic excise duty is taken as a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 74 Notification. The effect of such substitution was to repeal the 1966 Schedule I and to substitute it by a new Schedule I. Under S. 8(i) of the General Clauses Act, 1897, where the said Act or any Central Act or Regulation made after the commencement of the said Act, repeals and re-enacts, with or without modification, any provision of a former enactment, then references in any other enactment or in any instrument to the provision so repealed are, unless a different intention appears, to be construed as references to the provision so re-enacted. Though S. 8(1) of the General Clauses Act does not in express terms refer to rules made under an Act, the same principle of construction would, in our opinion, apply in the case of rules made unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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