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TMI Blog2008 (1) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... S/Shri P.G. Chacko,Member (J) and P. Karthikeyan, Member (T) [Order per : P.G. Chacko, Member (J)] 1. This appeal is by the Revenue and is against the Commissioner's order dropping duty demand of Rs.1,31,745/-, dropping the proposal to impose penalty under Section 11AC of the Central Excise Act for the period from 28.9.1996 and not levying interest under Section 11AB of the Act on duty. The assessee (respondents in the Revenue's appeal) had also filed appeal [E/1630/1999] against an adverse portion of the Commissioner's order and the same was disposed of by this Bench as per Final Order No. 909/2006 dated 22.9.2006, wherein the duty demand on waste and scrap of plastics for the period 6.9.1995 to 16.1.1997 was set aside on the ground of li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. It is pointed out that a provision similar to Sl. No. 3A ibid was available in 2 predecessor-Notifications No. 132/86-CE dated 1.3.1986 (Sl. No. 41) and No. 53/88-CE dated 1.3.1988 (Sl. No. 41). Similar provisions were also contained in a line of successor-Notifications viz. No. 8/96-CE dated 23.7.96, No. 4/97-CE dated 1.3.97, No. 5/98-CE dated 2.6.98, No. 5/99-CE dated 28.2.99, No. 6/2000-CE dated 1.3.2000 so forth. It is submitted that it was only after a brief period [1.3.94 to 5.9.95] that a similar provision was missing in the relevant Notification [No.15/94-CE]. Learned consultant submits that this void was inconsistent with the Governmental policy and that, upon having realized their mistake, the Government consciously introduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Central Government was conscious in not providing for exemption from plastic materials for the said period. It is obvious that the omission was noted by the Govt. and Sl. No. 3A was introduced in Notification No. 15/94-CE by the amending Notification dated 6.9.1995. Ever since then, undisputedly, similar provision has existed in all the relevant Notifications. In the circumstances, we are of the view that the entry at Sl. No. 3A of Notification No. 15/94-CE can be considered to be clarificatory and can be given retrospective effect, in which event the respondents cannot be asked to pay duty on the plastic materials for the period 7.7.94 to 5.9.95. In other words, the demand of duty of Rs.1,31,745/- was rightly dropped by the lower a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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