2017 (2) TMI 713

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..... to exempt PDS kerosene from levy of excise duty, as that was the intention conveyed through the above circular, there shall not be confusion to levy excise duty on PDS kerosene because issuance of notification was delayed by nearly 6 months - such notification shall have retrospective effect - appeal allowed - decided in favor of appellant.
Shri D.N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member Shri R. Raghavan, Advocate For the Appellant Shri K. Veerabhadra Reddy, JC (AR) For the Respondent ORDER Per D. N. Panda Appeal Nos. E/905/2006 & E/906/2006 Ld. counsel submits that prior to issuance of Circular No.796/29/2004-CX. dt. 4.9.2004, Kerosene manufactured by the appellant were cleared under warehousing s .....

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..... in force. If such clearances to the end-users are effected directly from the refinery, no difficulty should arise in the implementation of such end-use exemptions. If any problem is noticed in the administration of end-use exemption, the same may be examined by the Chief Commissioner immediately and the details promptly reported to the Board with suitable suggestions and recommendations including any refund mechanism. ..... .... ...... 2. It is further submitted by ld. counsel that Government having in its mind that the Kerosene meant for PDS ultimately should not be leviable to duty, they thoughtfully issued Notification No.4/2005-C.E on 1.3.2005. There was time gap between 04.09.2004 (the date of the issuance of the circular) and the .....

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..... both sides and perused the record. 6. Intention of the Government to exempt PDS kerosene from excise duty as conveyed through para-4 of the circular aforesaid is clear. Warehousing system was withdrawn by Circular dt. 4.9.2004. However, the position remained the same which is also the intention of the Notification No.4/2005-CE dt.1.3.2005. However there was time gap between withdrawal of warehousing facility and issuance of above notification. 7. Law is well settled that a curative notification which seeks to mitigate the hardships is always read in a manner to advance public welfare and construed liberally as well as retrospectively. The Notification dt.1.3.2005 having conveyed the policy of the Government to exempt PDS kerosene from lev .....

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