9911796707
TMI Blog2018 (3) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... o Ist day of June, 2006. However, the next notification extending the validity period was 40/2006-CE, dt. 21.08.2006 which extended the validity period upto Ist day of December, 2007. December has taken the view that since the amending N/N. 1/2006-CE cause extension of validity period only upto 01.06.2006, and since there was no further notification was issued for extending the validity beyond 01.06.2006, till N/N. 40/2006-CE was issued on 21.08.2006, duty free clearance under parent N/N/. 64/95CE would not be available for the interim period. A similar issue had come up before Hon’ble Supreme Court in W.P.I.L Limited Vs. CCE, Meerut [2005 (2) TMI 137 - SUPREME COURT OF INDIA]. The facts were that pumps as well as part thereof which were us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.64/95-CE, dated 16.3.1995. Hence appeal E/810/2008 by denial of exemption benefit and demand of duty liability. 3. Department is aggrieved the non-imposition of penalty by the adjudicating authority under rule 25 of Central Excise Rifles, 2002, hence appeal No.E/857/2008. 4. On 25.01.2018, when both these appeals came up for hearing, on behalf of assessee, Ld. Advocate Shri V.J Sankaram reiterated the grounds of appeal and also made oral and written submissions which can be broadly summarised as under: a) It is exfacie incorrect to assume that the age long exemption ceased to exist by 1.6.2006 and re-commenced on 21.8.2006. b) The basic objective in granting the exemption is that all goods required for the SAMYUKTA PROGRAMME should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys that appeal of Department No. E/857/2008 seeking imposition of penalty may be allowed. 7. Heard bath sides and have gone through the facts: 8. The parent notification No. 64/95-CE, dt. 16.03.1995 inter-alia exemption central excise duty on all goods suplied to the programme SAMYUKTA under the Ministry of Defence, with the caveat that the exemption shah not have affect on or after the first day of December, 1999. However, the validity of the exemption was kept on being extended by various notifications as under: Sl. No Notification Number and date Date upto which exemption to SAMYUKTA programme was available Dated of issue of amending notification 1. 64/95-CE dt. 16.03/1995 (parent notification) 3011.1999 20.02.2000 2. 42/2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of power pumps exempted from levy of excise duty since 1978. However, while issuing a consolidated notification No.46/94, incorporating earlier notification dt. 01-03-1994, part of power driven pumps which all along have been exempted, were omitted. The Government on representations, amended the notification No.46/94 by issuing another of notification No.95/94 of April 25, 1994 correcting the mistake and restoring exemption to the parts of power driven pumps also. Department took the view that as there was no exemption for the intervening period 01.03.1994 to 21.04.1994, duty liability would arise in respect of parts cleared by the appellant. Hon'ble Supreme Court has held as follows: "14. in our opinion, therefore, the authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the facts of the present appeal. We also find that for subsequent period i.e. 01.12.2017 to 16.03.2008 which also was not covered by notification till issue of amended notification 15/2008 CE, dt. 17.03.2008, in similar proceedings emerged against this very appellant, Commissioner (Appeals) vide order in appeal No.05/2010(H-III) CE, dt. 28.04.2010, inter-alia relied upon the same Limited judgment of Hon'ble Apex Court, held with the subsequent notification entities the exemption to the goods cleared by the appellant for the intervening period also. We ace informed the Order-in-Appeal has not been appealed against by the Department. 11. In the circumstances and in particular applying the ratio of Hon'ble Apex Court's judgment in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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