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TMI Blog2013 (12) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... about 10.30 p.m., the Central Excise officer attached to Pollachi Division intercepted a vehicle which was found loaded with 'Black Tea'. The driver of the vehicle produced the invoices and the date and time of removal mentioned as 26.02.1999 at 05.15 p.m. The driver of the vehicle informed that the consignments were loaded and cleared on 27.02.1999 at about 17.30 hrs., which was the budget day. The goods along with vehicle were seized as the appellant have not obtained permission from the Commissioner of Central Excise for clearance of goods on the budget day as required under Rule 173G(2) read with Rule 224 of the erstwhile Central Excise Rules, 1944. On 27.02.1999, by Finance Bill, 1999 duty was levied on 'tea' including 'tea waste' at R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Supreme Court in the case of Collector of Central Excise, Hyderabad Vs Vazir Sultan Tobacco Co. Ltd. reported in 1996 (83) E.L.T. 3 (S.C.) 4. The learned authorised representative reiterates the findings of the Commissioner (Appeals). He submits that the applicant cleared their goods on budget day without following the procedure and without filing the declaration as required under Rule 224 of the erstwhile Central Excise Rules, 1944. He further submitted that decision of the Hon'ble Supreme Court in the case of Vazir Sultan (supra) would not apply herein for the reason in that case on fresh levy Special Excise Duty was imposed. In the present case, tea was exempted and, therefore, they have to pay the duty as imposed on the budget day a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... immediately on the expiry of the day on which the Bill containing it is introduced. (2) A declared provision shall cease to have the forced law under the provisions of this Act. (a) when it comes into operation as an enactment, with or without amendment, or (b) when the Central Government, in pursuance of a motion passed by Parliament, directs, by notification in the Official Gazette, that it shall cease to have the force of law, or (c) if it has not already ceased to have the force of law under clause (a) or clause (b), then on the expiry of the seventy-fifth day after the day on which the Bill containing it was introduced." 5. Section 3 of the said Act, 1931 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held as under:- "6. In our view the basic principle to be followed is the same irrespective of whether it is a case of new levy or enhancement of the rate of pre-existing levy as the Section 4 of the Provisional Collection of Taxes Act makes budget provisions applicable from the mid-night following the budget day in both eventualities inasmuch as its clause 1 says that "a declared provision shall have the force of law immediately on the expiry of the day on which the Bill containing it is introduced" and these provisions are applicable in all cases where "it is expedient to amend the law providing for the immediate effect for a limited period of provisions in bills relating to the imposition or increase of duties of customs o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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