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TMI Blog1984 (7) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of Assistant Collector of Central Excise, Ernakulam s order No. V/10/18/10/78/318 dated 15-1-1979. The third order-in-appeal is No. 333/81 dated 18-2-1981 and passed in respect of Assistant Collector of Central Excise, Eruakulam s order No. V/10/18/29/78/3444, dated 18-8-1980. The dispute in all the three matters is the same. M/s Hindustan Petroleum Corporation Ltd. filed refund claim of basic and special excise duty paid on oil supplied as bunker to Indian Navy ships, during three periods, namely, (i) August, 1978, (ii) February, 1978 to May, 1978 and (iii) May-June, 1978. The ground for the refund claim was that bunker supplied to Indian Navy vessels were exempted from payment of basic excise duty under Notification No. 70/77-CE, da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty i.e. free of excise duty. For this purpose, the shippers have to furnish a bond to the central excise, undertaking to pay the full duty if the goods are not exported out of India. It needs to be noted very carefully that even in shipment under rebate under rule 12, the concession is full and complete except for a short period when the rebate was reduced by an amount equal to ₹ 16.61. This period was from December 1977 to August 1978. After this, full rebate is being given without any discount, and the position in respect of shipments of duty paid stocks and non-duty paid stocks is now the same. 4. The counsel said that Notification 11/49-CE cannot be applied to shipments of non-duty paid stocks under bond because this notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty under rule 13. The court did not accept this and ruled that the demands of duty were correct, although it also ruled that the demands were hit by the bar of limitation under central excise rule 10. The learned counsel for the department Mr. V. Laxmi Kumaran, therefore, urged that there was nothing more to be argued because this ruling of the High Court covered these cases and on this ground alone, the appeals have to be rejected. 6. The claim for refund made before the Assistant Collector in all the three cases was that bunker fuel supplied to Indian Navy ships was exempted from basic excise duty under Notification No. 70/77-CE, dated 7.5-1977. The Assistant Collector in all the three cases ruled that this notification gave exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed only the Additional Duties of Excise (Goods of Special Importance) Act, 1957. When the Government wants to exempt goods from only the (1957 Act) additional duties of excise, it frames the notification differently, as we can see from Notification 29/83-CE, dated 1-3-1983. This notification reads - In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (3) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby exempts sugar, falling under subsection (1) of Item No. (1) of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), being sugar required by the Central Government to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the learned counsel for the department because the decision of the Delhi High Court quoted by him will not apply to these refund claims because they are under a totally different notification. Regardless of what Notification No. 11/49-CE may say and regardless of the provisions of rule 12 and rule 13 of the Central Excise Rules, these supplies of bunker oil to Indian Nevy vessels were covered by a specific notification under rule 8 of the Central Excise Rules, 1944. As we have seen, these proceedings started on claims made by the shippers for refund of the duty paid on the stores. 13. [ Per : G. Sankaranj ]. - I have gone through the order proposed by my learned brothers, but I regretfully find myself unable to agree with them. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4th day of September, 1982 and whether or not in force on such date) granting any exemption from any duty of excise or fixing any rate of such duty shall have the effect of, or be construed as, providing for exemption from the duty of excise leviable, or, as the case may be, fixing the rate of duty, under the said Central law, unless such notification or order :- (i) expressly refers to the provisions of the said Central law in the preamble ; or (ii) by express words, provides for an exemption from the duty of excise leviable, or, as the case may be, fixes the rate of duty, under the said Central law ; and (c) every notification or order of the nature referred to in clause (b) which expressly refers to the provisions of any Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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