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TMI Blog2017 (7) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... onstruction of houses, which were affected by tsunami in any concerned districts located in the State of Tamil Nadu, Andhra Pradesh, Kerala and the Union Territories of Pondicherry and Andaman and Nicobar Islands from the whole of the duty of excise leviable thereon under the said Acts . Under clause 2 of the said Notification, it is made clear that the exemption would apply only, if, the said goods, which would be steel and cement, are used in the construction of houses, which would include temporary shelters. These houses, or, temporary shelters could be built by Non-Governmental Organization or Voluntary Agency or via Private-Public Enterprise or Rehabilitation Organization or Trust or any agency approved by the concerned State or Union Territory Government. Upon the notification being read in the manner, as indicated above, the only conclusion one can reach, is that, it envisages reimbursement of duty paid on cement and steel used in the construction of tsunami affected houses and/or temporary shelters. Appeal dismissed - decided against appellant. - C.M.A.Nos.641 to 644 of 2011 and 2057 to 2062 of 2012 M.P.Nos.1 to 1 of 2012 in CMA Nos.2058 to 2062 of 2012 C.M.A.No.6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ief is to give actual amount of duty paid on cement and steel only when such a restriction is not stipulated in the Notification. (7)Whether the first appellate authority and the Tribunal is justified in interpreting the Notification to grant relief of refund only on actual duty paid on cement and steel evidenced by duty paid documents. (8)Whether in the facts and circumstances of the case, the Tribunal is justified to deny the refund claim relying on Para 5 of the Notification, importing duty paid nature of goods, when it refers only to the period during which duty paid materials are purchased. 2.1. Similarly, while admitting CMAs No.2058 to 2062 of 2012, this Court framed the following substantial question of law for consideration : Whether the Notification No.32/2005-CE dated 7.8.2005 (SIC 17.08.2005 ) to be interpreted for sanction of refund of amounts as per Para 4 of the Notification alone to say, 6% of the cost of construction per house, subject to the maximum of ₹ 9000/- per house constructed or only the amount of duty paid on cement and steel utilized in the manufacture of Tsunami houses. 3. According to the learned counsel for the appellant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reas), from the whole of the duty of excise leviable thereon under the said Acts (hereinafter referred to as the said duties). 2. The exemption contained in this notification shall apply only if the said goods are used in construction of houses, including temporary shelters (hereinafter referred to as such houses) by Non Government Organization or Voluntary Agency or Private-Public Enterprise or Rehabilitation Organization or Trust or any agency, approved by the concerned State or Union Territory Government (hereinafter referred as to approved construction agencies), for constructing such houses in the said areas, for rehabilitation work. 3. The exemption contained in this notification shall be given effect to in the following manner:- (a) The manufacturer of the said goods shall pay duties as applicable at the time of clearance and shall not be eligible for the refund of said duties. (b) The approved construction agency shall submit a statement of quality and value of the said goods used in construction of such houses along with documents evidencing payment of duty on the said goods to the Deputy Commissioner of Central Excise or the Assistant Commissioner of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Act, 1944 (in short the CE Act ). This aspect is evident upon the reading of the first part of Notification, wherein, it has been indicated that in excise of the powers conferred under Section 5A(1) of the CE Act, read with Sections 91 and 93 of the Finance (No.2) Act, 2004, the Central Government is satisfied that it is in public interest to exempt the cement and steel used in construction of houses, which were affected by tsunami in any concerned districts located in the State of Tamil Nadu, Andhra Pradesh, Kerala and the Union Territories of Pondicherry and Andaman and Nicobar Islands from the whole of the duty of excise leviable thereon under the said Acts . 5.1. Under clause 2 of the said Notification, it is made clear that the exemption would apply only, if, the said goods, which would be steel and cement, are used in the construction of houses, which would include temporary shelters. These houses, or, temporary shelters could be built by Non-Governmental Organization or Voluntary Agency or via Private-Public Enterprise or Rehabilitation Organization or Trust or any agency approved by the concerned State or Union Territory Government, to which we have made a refe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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