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TMI Blog2014 (1) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... which have been consciously left by the legislature. Grant of SSI exemption to various goods is the policy matter of the Government of India and cannot be interpreted by the judiciary on the ground that such benefit should have been extended to the manufacturers of arms and ammunition with effect from 1-4-2001 -the notifications issued have to be held as having prospective effect and cannot be claimed retrospective unless such notifications are clarificatory in nature or have been specifically pronounced to be with retrospective effect – Relying upon Shri Bakul Oil Industries v. State of Gujarat [1986 (11) TMI 45 - SUPREME COURT OF INDIA] – Decided against Assessee. - E/2091, 2096 and 2114/2005 - Final Order Nos. 56633-56635/2013-EX(PB) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ening period of 1-4-2001 to 30-9-2001. 4. The sole question required to be decided in the present appeals is as to whether the appellants would be entitled to the benefit of SSI exemption notification during the said period when admittedly there was no exemption available to the appellant on account of same having been withdrawn from the Notification No. 8/2001. 5. We have examined the said notification which grants exemption to various goods specified in annexure to the said notification. Annexure to the said notification applicable to the goods specified in the Schedule to the Central Excise Tariff Act, 1985 other than the goods mentioned in the said annexure. The goods of chapter 93 do not stand mentioned in the exclusion list of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SSI exemption should be held as clarificatory notification to be effective retrospective so as to cover the intervening period, even though during the said period, exemption was withdrawn. For the above proposal, they have relied upon the Tribunal s decision in the case of Mahapravu Moulding Works v. C.C.E., Kolkata-II - 2007 (211) E.L.T. 93 (Tri.) wherein the Tribunal has held that inasmuch as Notification No. 47/2001, dated 1-10-2001 restored the original position and again brought the goods under SSI exemption, it has to be held that the exemption was available throughout the intervening period. As such, ld. Advocate submits that the impugned order be set aside and the appeals be allowed. 8. Ld. DR appearing for the Revenue opposes the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequently that legislature in its wisdom again thought it fit to reintroduce the benefit of SSI exemption notification to parts of arms and ammunition with effect from 1-10-2001. Such action having been done by the legislature with effect from 1-10-2001 only, without any clarification or explanation that such exemption would be available with retrospective effect, we do not find any force in the appellants contention that the same should be considered as retrospective amendment of the notification. 10. The above view that the notification in question was not available to the goods of chapter 93 with effect from 1-4-2001 is also fortified from the Budget speech of Hon ble Finance (Minister where he specifically observed that such exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the rate of duty, the said judgment in the case of Mahapravu Moulding Works, which stands passed by a Single Member has to be treated as non binding judgment. As the Division Bench judgment in the case of Prakash Machine Tools has simpliciter followed the Single Member judgment without any discussion, we agree with the ld. DR that as per various pronouncements of law by Hon ble Supreme Court, the notifications issued have to be held as having prospective effect and cannot be claimed retrospective unless such notifications are clarificatory in nature or have been specifically pronounced to be with retrospective effect. Reference in this case can be made to the Hon ble Supreme Court decision in the case of Shri Bakul Oil Industries v. State ..... X X X X Extracts X X X X X X X X Extracts X X X X
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