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TMI Blog2015 (4) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... nts is quashed. - By an interim order passed in this case the respondents were called upon to make deposit of ₹ 22 lakhs, 24 lakhs and 22 lakhs respectively, with the excise Department. The aforesaid amount shall be refunded to the appellants within a period of three months - Decided in favour of assessee. - Civil Appeal No.8333 of 2003, Civil Appeal Nos.8353 & 9007 of 2003 - - - Dated:- 13-3-2015 - A. K. Sikri And Rohinton Fali Nariman,JJ. For the Appellants : Mr V Lakshmikumaran , Adv. Mr M P Devanath , Adv. Mr Vivek Sharma, Adv Mr L Charanaya , Adv. Mr Aditya Bhattacharya, Adv. Mr Prashanth S Shivadass , Adv. Mr R Ramachandran , Adv. For the Respondents : Mr K Radhakrishnan , Sr. Adv. Mr Rajiv Nanda, Adv. Mr Rupesh Ku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of 389 products granted earlier was withdrawn. It also included Notification No.152 /1987 CE dated 25.5.1987 which pertains to compounded rubber. Thus exemption qua this product was also withdrawn. However, within few days thereof i.e. 28.3.1994, fresh Notification No.74 /94-CE dated 28.3.1994 was issued, resuscitating the earlier Notification No. 152/87-CE dated 25.5.1987. As a result in respect of compounded rubber excise duty was again exempted. The effect of the aforesaid Notification was that only for a principal period from 1.3.94 to 27.3.94, there was no exemption duty in respect of 'compounded rubber'. In these appeals, we are concerned with this very period from 1.3.94 to 27.3.94. Notwithstanding the aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has also upheld the order of the Commissioner. Though Mr. Lakshmikumaran , learned counsel appearing for the appellants, has advanced his submission on the merits of the case as well, we are of the opinion that it is not necessary to deal with the merits of the case, inasmuch as these appeals are liable to succeed on the first defence , as noted above, raised by the appellants. We may point out here that the issue has not come up before this Court for the first time. In the case of W.P.I.L . Ltd. vs. Commissioner of Central Excise, Meerut, U.P . (2005 185 ELT 359 (S.C.) this Court was concerned with almost identical fact situation, albeit in relation to the product known as 'Part of Power Driven Pumps'. The power driven pumps al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drawn 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 time 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. 17. For the foregoing reasons, in our opinion, the appeals deserve to be allowed and are allowed accordingly. Deposit, if any, made by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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