9911796707
TMI Blog2011 (6) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... amended provisions - authority having power to prescribe a limitation for filing the declaration and having extended such limitation period, it was not within the jurisdiction of adjudicating authority to restrict the limitation, Order set aside and appeal is accordingly allowed with consequential relief, appellants are entitled for the benefit of Rule 9A X X X X Extracts X X X X X X X X Extracts X X X X ..... 31st March, 2003 by amendment brought into force on 12th May, 2003 by filing necessary declaration subsequent to the said date and on or before 15th June, 2003 and the appellants having complied with all the requirements to avail such benefit thereunder, the authorities below erred in denying the said benefit and disallowing the credit to the appellants. According to the ld. Advocate, therefore, the demand confirmed against the appellants and penalty imposed is unwarranted and needs to be quashed. Reliance is placed in the decision of the Apex Court in the matter of British Airways PLC v. Union of India reported in 2002 (139) E.L.T. 6 (S.C.) while contending that Rule 9A cannot be narrowly construed to deny the benefit to the appellants. On the other hand, on behalf of the department, the impugned orders are sought to be supported while contending that the amended Rule came into force only w.e.f. 12th May, 2003 and the Notification No. 43/2003-C.E. (N.T.) dated 12th May, 2003 is very clear in that regard. It is also submitted that the assessees are not entitled to file declaration as and when they desire, but the same is to be filed in terms of statutory provisions and failure in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is always retrospective in nature. 7. It is also to be noted that Clause (b) of sub-rule (3) of Rule 9A originally read as under : "the credit of duty on inputs contained in the fabrics lying in stock as on the 31st day of March, 2003 shall be calculated..........". However, the same was also substituted by expression "the credit of duty on inputs contained in the fabrics or garments lying in stock as on 31st day of March, 2003 shall be calculated........." under Notification 20/2003-C.E. (N.T.), dated 1st April, 2003. 8. Perusal of Notification clearly discloses that though Rule 9A was introduced under Notification 25/2003-C.E. (N.T.), dated 25th March, 2003, it essentially related to grant of benefit of Cenvat Credit in relation to duty paid on inputs of the final product found in stock or in process or contained in final product found in stock as on 31st day of March, 2003. The amendment which was introduced to the said Rule under Notification dated 12th May, 2003 merely enlarged scope of applicability of the said benefit under Rule 9A to the products which were not covered earlier at a time when initially Rule 9A was introduced in the Cenvat Credit Rules. Und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee to avail such benefit. To what extent this decision is attracted in the case in hand in relation to the declaration filed by the appellants shall be dealt with while dealing with the issue relating to the declaration. 11. In British Airways PLC (cited supra), the Hon'ble Apex Court while dealing with the subject of interpretation of statute, has held that cardinal principle of construction of a statute is that effort should be made in construing the different provisions so that each provision will have its play and in the event of any conflict a harmonious construction should be given. We fail to understand how this decision is at all attracted in the matter in hand. We are not dealing with the different provisions of law. We are concerned with the provisions of law proposed under Rule 9A. Amendment to such Rule cannot be construed as different provision of law. 12. Regarding the contention about declaration filed by the appellants, it is not in dispute that the appellants did file a declaration on June, 2003. Undoubtedly, it was also stated by the appellants that the earlier declaration was filed in hurry. But the fact remains that as far as the declarations are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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