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TMI Blog2014 (3) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... it could not be said that while issuing notification No. 46/94 of March, 1, 1994, the exemption in respect of said item which was operative was either withdrawn or revoked. The action was taken only with a view to rescinding several notifications and by issuing a composite notification. The policy remained as it was and in view of demand being made by the Department, a representation was made by the industries and on being satisfied, the Central Government issued a clarificatory notification No. 95/94 on April, 25, 1994. It was not a new notification granting exemption for the first in respect of parts of power driven pumps to be used in the factory for manufacture of pumps but clarified the position and made the position explicit which was implicit - Following decision of PRIYA BLUE INDUSTRIES LTD. Versus COMMISSIONER OF CUSTOMS (PREVENTIVE) [2004 (9) TMI 105 - SUPREME COURT OF INDIA ] - Decided against Revenue. - C/85158/2013-Mum - Final Order No. A/716/2013-WZB/C-I(CSTB) - Dated:- 18-3-2013 - Shri Ashok Jindal and S.K. Gaule, JJ. Shri V.C. Khole, A.R., for the Appellant. Shri Vijay Gupta, C.A., for the Respondent. ORDER Heard both sides. 2. Revenue filed thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rter of his right to file refund claim based on a subsequent clarificatory notification. In support of their contention he placed reliance on the decision of Aman Medical Products Ltd. v. Commissioner - 2010 (250) E.L.T. 30 (H.C.-Del.). 5.2.1 The contention of the respondent is that principal Notification No. 20/2006, dated 1-3-2006 had earlier exempted SAD subject to the condition that there should be no duty of Customs (BCD) and CVD vide Serial No. 1 of the notification. The principal notification has been amended from time-to-time after 1-3-2006 with suitable additions/deletions/substitutions with regard to different classes/descriptions of goods mentioned in the notification. However no such amendment was brought by the statute with regard to Sl. No. 1 which relates to goods (Barges) under current reference. The contention is that this factual trail in itself verifies that there is no change in policy or intent of the Government to levy SAD on barges. The contention is that the barges were exempted from payment of SAD since 2006. It was consistent policy of the Government and there was no change in such policy. However, withdrawal of exemption from payment of excise duty on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessed bill of entry is concerned we find that the Hon ble High Court of Delhi in the case of Aman Medical Products Ltd. v. Commissioner - 2010 (250) E.L.T. 30 (H.C.-Del.) held as under :- 4. If therefore we refer to language of Section 27, it is more than clear that the duty which is paid is not necessarily pursuant to an order of assessment but can also be borne by him . Clause (i) and (ii) of sub-section (1) of Section 27 are clearly in the alternative as the expression or is found in between clauses (i) and (ii). The object of Section 27(i)(ii) is to cover those classes of case where the duty is paid by a person without an order of assessment, i.e. in a case like the present where the assessee pays the duty in ignorance of a notification which allows him payment of concessional rate of duty merely after filing a Bill of Entry. In fact, such a case is the present case in which there is no assessment order for being challenged in the appeal which is passed under Section 27(1)(i) of the Act because there is no contest or lis and hence no adversarial assessment order. 5. The Tribunal has referred to the cases of Commissioner of Central Excise, Kanpur v. Flock (India) Pvt. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eto from the whole of the duty of excise leviable thereon. TABLE Power driven pumps primarily designed for handling water, namely :- (i) Centrifugal pumps (horizontal or vertical pumps); (ii) Deep tube-well turbine pumps: (iii) Submersible pumps: and (iv) Axial flow and mixed flow vertical pumps [Vide M.F. (D.R.) Notification No. 57/78-C.E., dated 1-3-1978] Similar notification was issued on February, 10, 1986 being Excise Notification No. 79/86 as several other notifications. By Excise Notification No. 155/86 dated March 1, 1986 relating to specified goods under Chapter 84, it was stated : SPECIFIED GOODS [CHAPTER 84] In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts the goods specified in column (3) of the Table hereto annexed and falling under the Heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in the corresponding entry in column (2) of the table, from so much of the duty of excise leviable thereon which is specified in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) Axial flow and mixed flow (Notification No. 46/94, dated 1-3-1994) 4a 72, 73, 82, 83, 84 or 85 Goods other than namely Nil If the said goods are used within the factory of production in the manufacture of goods specified in S. No. 4 above (a) Electrical stampings and laminations (b) Bearings (c) Winding Wires In our opinion, therefore, the authorities were in error in upholding the demand and in directing the appellant to pay excise duty. The learned counsel for the appellant is also right in relying upon a decision of this Court in Collector of Central Excise, Shillong v. Wood Craft Products Ltd. [(1995) 3 SCC 454 = 1995 (57) ECR 417 (S.C.)]. In that case, this Court held that a clarificatory notification would take effect retrospectively. Such a notification merely clarifies the position and makes explicit what was implicit. Clarificatory notifications have been issued to end the dispute between the parties. In view of the consistent policy of the Government of exempting parts of power driv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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