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TMI Blog2016 (10) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the Government of exempting the subject item from duty has been consistent, which becomes clear from the wordings of the clarificatory Notification No.26/2002-CX and this Notification No.26/2002 made the position explicit which was earlier implicit. Consequently this appeal deserves to be allowed on merits. - E/638/2004-DB - Final Order No. 20879/ 2016 - Dated:- 3-10-2016 - Shri S. S. Garg, Judicial Member And Shri Ashok K. Arya, Technical Member Mr. Raghavendra B. Hanjer, Advocate For the Appellant Mr. Mohammed Yousuf, AR For the Respondent ORDER Per Ashok K. Arya 1. The appellant viz., M/s. Granite Industrial Corporation Ltd. has filed this appeal against the Order-in-Appeal No.194/2004-CX dated 31.3.2004 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces at nil rate of duty under Sl. No.I of the said Table for the financial year 2002-03. He further submits that, therefore, there was no liability of payment of central excise duty for the clearances made for the item viz. polished granite slab during the relevant period of 26 days i.e. between 1.4.2002 to 26.4.2002. * The learned advocate further emphasizes that when there is clear-cut benefit given to the subject item in the Notification No.8/2002-C. Ex. (supra) by way of amending the same vide Notification No.26/2002-C. Ex. (supra), the duty of central excise is not chargeable on the said item, polished granite slab during the relevant period of 26 days. * In support, the appellant relies on the Hon ble Supreme Court s decision in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as the case may be, except as respects things done or omitted to be done before such amendment, in the manner specified in the corresponding entry in column (3) of the said Table. TABLE S. No. Notification No. and date Amendment (1) (2) (3) 3. 8/2002-Central Excise, dated the 1st March, 2002 In the said notification, - (a) in paragraph 3, after the first proviso, the following proviso shall be added namely :- Provided further that the clearances for home consumption of goods falling under heading Nos. 25.04, 68.07 or sub-heading No. 3605.10, whether on payment of duty or otherwise, betw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e wants to include this item also under the benefit of Notification No.8/2002-CX (supra). It has been mentioned here in the Col. 3 at Clause (a) of above Notification No.26/2002 (supra) that whether the item was cleared on payment of duty or otherwise, it is to be computed for aggregate value of clearances at nil rate of duty. Further, at Clause (b) in Col.3 of the Table annexed to this Notification, it says that wherever duty has been paid for the clearances made before 26.4.2002, no refund of duty shall be admissible. In other words, wherever clearances have been made at nil rate of duty, such clearances will not be charged to duty. It is again to be noted that for the items included in the Notification No.8/2002 by this amended Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power driven pumps utilized by the factory within the factory promises, 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 time in respect of parts of power driven pumps to be used in the factory for manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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