9911796707
Advanced Search 
TMI Blog2018 (11) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... e order in appeal by the Commissioner of Central Excise (Appeals). 2. The facts of this case are that the petitioner manufactured Gutkha and forwarded two consignments for export purposes. It claimed the benefit of excise rebate in terms of Rule 18 of the Central Excise Rules, 2002 (hereafter "Rules"). That provision enables the Central Government to grant rebate payable on execisable goods or duty paid on materials used in the manufacturing of processing of such goods on conditions or limitations as are prescribed. It is not in dispute that this procedure is spelt out in paras 2 and 3 of the Notification no.19/2004. The benefit of this rebate was extended to Gutkha vide notification No.32/2008; the petitioner's rebate claim was based upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gulation 2.3.4 of Food safety and standards (Prohibition and restriction on sales) Regulations. 2011 made by the Food safety and standards Authority *of India in exercise of the powers conferred by clause (1) of Section 92 of the Food Safety and Standards Act, 2000 (Central Act 34 of 2006) read with Section 26 thereof, that prohibits articles of food containing tobacco/nicotine with health hazards. 7.2 I have also gone through the case laws cited by the appellant and find that in the case of Pankaj Jain Agencies vs. Union of India, 1994 (72) E.L.T.805 (S.C.) the Hon'ble Supreme Court have held that the Rules and Notifications take effect from the date of their publication In the official gazette. In another case Haryana Plywood Industr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s factory on 11.9.12 till export of gutkha, all activities of the applicant as well as the merchant exporter with regard to manufacture, sale, transportation and storage etc. of gutkha covered under two ARE-1s were clearly hit by the Delhi Government's prohibition order dated 11.9.12 and the scope of this order is wide enough to cover even export of goods from the territory of NCT of Delhi as if invariably involved all activities prohibited under the above Notification. 4. One of the conditions for allowing rebate of duty on excisable goods under Notification No.19/2004-CE(NT) dated 6.9.2004 read with Notification No.32/2008CE(NT) dated 28.8.2008, is that export of goods should not be prohibited under any law for the time being in forc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No.19/2004 - by virtue of its extension to pan masala (by a notification No.32/2008 dated 28.08.2008). It is submitted that the expression "export" is nowhere defined in the Central Excise Act and has to be understood either in the common parlance or in terms of the definition in the cognate enactment i.e. the Customs Act, 1962 which defines it as an Act of "taking to a place outside India". It was submitted that the ban with respect to storage, transportation, sale, etc. of gutkha within the territory of Delhi or for the purpose of use, sale and consumption in Delhi and did not per se apply to export transactions that aimed at export. 7. Mr. Harpreet Singh, learned counsel for the Revenue contended that the order of the Revisiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... complied with. 10. The Revenue's objection to the grant of rebate was the prohibition brought in by the 11.09.2012 notification. That Notification issued by the Government of NCT of Delhi reads as follows: "(TO BE PUBLISHED IN THE DELHI GAZETTE PART IV EXTRAORDINARY) GOVERNMENT OF NCT OF DELHI DEPARTMENT OF FOOD SAFETY A-20, LAWRENCE ROAD INDUSTRIAL AREA, RING ROAD, DELHI-110 035 No.F.1(3)/DO-I/2012/5185-5203 Dated: the 11 September, 2012 NOTIFICATION WHEREAS, regulation 2.3.4. of the Food Safety and Standards (Prohibition and restriction of Sales) Regulations, 2011 made by the Food Safety and Standards Authority of India in exercise of the powers conferred by clause (I) of sub-section (2) of section 92 of the Food Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sala or other substances containing tobacco and nicotine products within the National Capital Territory of Delhi "being food products in which tobacco and/or nicotine are widely used as ingredients". Clearly the objective of this notification was to prohibit transaction of sale or other activities which facilitated the sale of the prohibited items deemed deleterious to public health - within the NCT of Delhi. Thus for instance, the storage for the purpose of sale, storage for the purpose of transportation and storage for purpose of display or distribution of gutkha was the subject matter of ban. Although, the notification did advert to prohibition on manufacture at the same time it is silent as to whether the manufacture for the purposes of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
