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TMI Blog2014 (9) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Aviation Turbine Fuel (ATF) to Foreign Aircrafts but did not discharge excise duty liability thereon. Therefore, a show-cause notice was issued to the appellant demanding excise duty of Rs. 17,28,836/- along with interest thereon and also proposing to impose penalty vide notice dated 19-8-2003. The said notice was adjudicated upon vide order dated 26-2-2004 and the duty demand was confirmed along with interest and a penalty of Rs. 1.75 lakhs was imposed under Rule 25 of the Central Excise Rules, 2002. Aggrieved of the same, the appellant preferred an appeal before the lower appellate authority, who dismissed the appeal. Hence, the appellant is before us. 3. The learned Counsel for the appellant submits that vide Foreign Aircraft (E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 has been enacted in pursuance of the said provision of the Constitution. Therefore, the provisions of this Act and notification issued thereunder shall prevail over all other laws imposing tax and duty. Accordingly, he submits that the appellant is not liable to pay any excise duty on the ATF supplied to foreign aircrafts. 4. The learned Addl. Commissioner (AR) appearing for the Revenue, while reiterating the findings of the adjudicating authority and lower appellate authority, submits that the appellant has not satisfied the requirements of the Notification No. 3720, dated 18-11-2002 inasmuch as the details of the aircraft to which the ATF has been supplied hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtain the eligibility to exemption. Inasmuch as the appellant has not given these details to the adjudicating authority, the matter has to go back to the original adjudicating authority for fresh consideration. The original adjudicating authority shall consider the details furnished by the appellant and verify that the ATF has been supplied to the aircraft registered in a country, which is a party to the convention of International Civil Aviation. It is made clear that the appellant has to be given benefit of exemption if they are able to show that the aircraft to which they have supplied the fuel is registered in a country, which is a party to the convention of International Civil Aviation. 6. Thus, the appeal is allowed by way of re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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