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TMI Blog2010 (10) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, in total disagreement with the contention of the assessee claiming relief under this notification for the reason that the manufacture of the impugned goods was not done by a factory belonging to the Central Government - Once the first condition itself is not fulfilled there is no necessity to look into the other two conditions which depend on the condition - Since all the three conditions are cumulative in nature, benefit of exemption not available to assessee. the learned Commissioner (Appeals) had properly adjudicated the matter there is no scope to grant any relief to the assessee on merit. Learned Counsel at the end relied upon the provisions of Cenvat credit Rules, 2002 - According to him Rule 6(2) recognizes defence supply, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing before us nor any reference to that appeal could be given by any of the parties we decided to dispose off only the assessee s appeals registered as E/5755 5756/2004-Ex by this common order since there is a common cause for adjudication against the assessee and the matters are already six years old. 3. The assessee s claim was that they are manufacturing certain goods which are classifiable under sub-heading 73.10 which is undisputed by the Revenue. According to the assessee the goods so manufactured having been provided for use by Defence Department is entitled to exemption under Notification No. 62/95-C.E., dated 16-3-1995. Shri R. Santhanam, learned Counsel submits that there were two Notifications issued on the same day. Those ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in APPL/CE/PCK/188/2004 dated 11-8-2004 respectively and that was the issue before the first appellate authority. The first appellate authority concurred with the adjudicating authority without stating any reason when the notification issued on the same day as stated above grants benefit to certain specified supplies and decisions of the Tribunal have allowed benefit in the past. Further, as against the refund even the appellant assessee succeeded before the first appellate authority when the Revenue agitated the matter. 5. Learned DR Shri Sunil Kumar submits that the notification has different intention and such intention shall be defeated if benefit is allowed contrary to the notification. He submits that following the Apex Court decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dian Railway Finance Corporation Limited, being a Company incorporated and registered under the Companies Act, 1956 (1 of 1956); and (iii) All goods falling under sub-heading Nos. 2801.90, 2804.90, 4410.90, 7101.39, 7101.60, 7101.70, 7101.90, 7302.90, 7312.90, 7419.10, 7419.99, 8309.90 and 8536.90 (iii) the said goods are intended for use by any department of the Central Government. 8. When we looked into the scope of the notification there is no difficulty to understand that this notification was issued under Section 5A of Central Excise Act, 1944, to serve the public interest. The very object of public interest is conveyed through fulfillment of the conditions laid down therein. Reading of the conditions laid down in the notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification for the reason that the manufacture of the impugned goods was not done by a factory belonging to the Central Government. Once the first condition itself is not fulfilled there is no necessity to look into the other two conditions which depend on the above condition. Since all the three conditions are cumulative in nature we may further add that all public interest notifications lay down conditions, restrictions, limitations and stipulations to fulfil public interest. Once there is defeat to such public spirit there should be denial of exemption. 10. We have perused the various decisions relied upon by the learned Counsel. So far as Tribunal s decision in the case of Sujan Industries - 2007 (220) E.L.T. 161 (Tri. - Mum.) is conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision relates to a question arising out of EXIM Policy - OGL relating to defence supply. We are unable to find whether the ratio of that decision shall squarely cover the present case in view of the import being made by a government enterprises for the specific purpose in that case. 11. Having appreciated that the learned Commissioner (Appeals) had properly adjudicated the matter there is no scope to grant any relief to the assessee on merit. Learned Counsel at the end relied upon the provisions of Cenvat credit Rules, 2002. According to him Rule 6(2) recognizes defence supply, for which the appellants should not be denied any relief. If the submission of the learned Counsel is accepted, then the purpose of notification shall be defeate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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