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TMI Blog2010 (7) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... Nag, CSC, for the Respondent. [Order]. - Heard Mr. S.M.K. Chaudhary, learned Senior Counsel, assisted by Mr. Rahul Srivastava, learned counsel appearing for the petitioners and Mr. K.D. Nag, learned counsel for the respondents. 2. Brief facts giving rise to the present controversy are discussed hereinafter : The petitioner No. 1, which is a sugar mill, situated in district Gonda, now in district Balrampur, has approached this Court claiming benefit with regard to excise duty in pursuance to the notification dated 30-4-1983, contained in Annexure No. 1 to the writ petition. 3. It has been submitted by Mr. S.M.K. Chowdhary, learned Senior Counsel that while granting exemption in excise duty, the respondents have not considered t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra) i.e. 1978-79, it could have been divided by one and the result would have been the same on the basis of the actual production of the lone year. 6. While assailing the impugned order, Mr. Chowdhari has relied upon the judgments of Hon'ble Supreme Court reported in 1999 (108) E.L.T. 14 (S.C.) = (1999) 9 SCC 195 - Neoli Sugar Products Factory Limited v. Commissioner of Central Excise, Kanpur, a Division Bench's judgment of this Court reported in 1983 (12) E.L.T. 205 (All.), L.H. Sugar Factories Limited v. Union of India and others and one other judgment of Bombay High Court, reported in 1986 (26) E.L.T. 904 (Bom.) - Yashwant Sahakari Sakhar Karkhane Limited v. Union of India and Others. 7. In the present case, controversy relates to i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notification shows that where during the period commencing on 1st day of May and ending with the 30th day of September in any of the three sugar years, i.e. 1978-79, 1979-80 and 1980-81, production of sugar in a factory is nil, the average production of sugar of the corresponding period 1978-79, 1979-80 and 1980-81 shall, for the purpose of this notification, be determined by taking into account only such of the period in which sugar was produced in such factory and the period in which sugar was not produced therein, shall be ignored. Meaning thereby, for the calculation of the average production of three years, i.e. 1978-79, 1979-80 and 1980-81, the cumulative total production of sugar shall be divided by three. However, there is a ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in question as referred to hereinabove, contain a specific provision that the sugar year in which there was no production shall be ignored. 11. Reliance placed by the petitioners' counsel in the case of Neoli Sugar Products Factory Limited (supra) seems to be not sustainable. In the case of Neoli Sugar Products Factory Limited (supra), the controversy related to the notification of the year 1982. Their Lordships of Hon'ble Supreme Court while considering the notification of the year 1982 observed that the sugar mills is entitled for exemption under the notification even if the production is nil during three preceding years. The observation made by the Hon'ble Supreme Court is based on the interpretation of notification of the year 1982 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period in which the sugar was not produced therein shall be ignored. 16. Now it is trite in law that while construing an Act, Rule or Regulation each and every word, every line, para should be given meaning and considered in its totality and not in piecemeal vide 2002 (141) E.L.T. 593 (S.C.) = 2002 (4) SCC 297 - Grasim Industries Limited v. Collector of Customs; 2003 (152) E.L.T. 39 (S.C.) = 2003 SCC (3) 410 - Easland Combines v. CCE; 2006 (5) SCC 745, A.N. Roy v. Suresh Sham Singh and 2007 (10) SCC 528 - Deewan Singh v. Rajendra Prasad Ardevi. 17. According to Maxwell, any construction which may leave without affecting any part of the language of a statute should ordinarily be rejected. Relevant portion from Maxwell on the Interpr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Senior Counsel appearing for the petitioners. The principle of reading down could have been applied only in case there would have been some ambiguity in the provision contained in the Notification dated 30-4-1983. 20. It cannot be lost sight of the fact that right from 1972, various notifications came up for interpretation by this Court, other High Courts and Hon'ble Supreme Court. Every notification differs with each other to some extent. The Legislature to their wisdom has made certain changes from time to time. Once the words and language of the notifications are different, then no parity can be staked by the assessee with regard to tax exemption. Every notification should be read independently as each assessment year is independent in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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