9911796707
Advanced Search 
TMI Blog2023 (2) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... UDGMENT S.VAIDYANATHAN, J. And C.SARAVANAN, J. By this common order, all these 22 Writ Appeals are being disposed of. 2. For the sake of convenience, details of 22 Writ Petitions which came to be disposed by the impugned orders are given below in a Table:- Table No.1 Sl. No W.A.No. Date of the impugned order W.P.No. Notification No. / Rule challenged in W.P. 1 2512/2012 21.07.2009 5976/2000 14/2000 - C.E. (NT), dt. 01.03.2000 2 968/2018 21.07.2009 6272/2000 14/2000 - C.E. (NT), dt. 01.03.2000 3 969/2018 21.07.2009 7991/2000 14/2000 - C.E. (NT), dt. 01.03.2000 4 649/2018 21.07.2009 5975/2000 14/2000 - C.E. (NT), dt. 01.03.2000 5 650/2018 21.07.2009 6538/2000 14/2000 - C.E. (NT), dt. 01.03.2000 6 2513/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No.36,1998-C.E. (N.T.) 10.12.1998 2 Notification No.19/2000-C.E. (N.T.) 01.03.2000 Table No.3 Category 2 Sl. No. Notification No. Date 1 Notification No.42,1998-C.E. (N.T.) 10.12.1998 2 Notification No.14/2000-C.E. (N.T.) 01.03.2000 Table No.4 Category 1 Sl. No. Notification No. Date 1 Notification No.43,1998-C.E. (N.T.) 10.12.1998 4. As far as the Notifications in Category No.1 (Table No.2) are concerned, Notification No.36,1998-C.E. (N.T.), dated 10.12.1998 is the parent Notification. It specified the rate of duty on the specified goods falling under Heading Nos.52.07, 52.08, 54.06, 54.07, 55.11, 55.12, 55.13 and 55.14, manufactured or produced by an Independent Processor with Aid of Hot-Air Sten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of learned Senior Counsel with reference to the impugned notifications, the case of the petitioners has to be accepted under the impugned notifications, the Government have not tried to fix the formula to determine the production capacity on the basis of the quantity of production, but on the basis of the value fixed by the Central Government by themselves irrespective of the capacity of the factories concerned. Such a flat rate fixed by the Central Government cannot be sustained in view of the above-mentioned decisions of the Apex Court. Further, from a reading of Notification Nos. 36/1998 and 42/1998. I am not able to see any link between such notification though one is for fixing determination of production capacity and another is givi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustained consequently, they are set aside. But the petitioners are liable to pay duty of excise under Section 3 of the Act or under any other provisions contemplated for the same. 15. For all the foregoing reasons, these writ petitions are allowed accordingly. No costs. Connected W.M.Ps. are closed. 9. On further appeals before the Division Bench in W.A.Nos.2366 to 2369 of 2022 by the revenue, the Division Bench vide its order dated 18.07.2008 has held as follows:- It is submitted by the learned Assistant Solicitor General appearing for the appellants that Section 3A of the Central Excise Act has been omitted from the statute book with effect from 11.05.2001. In view of the same, there is nothing survives to be adjudicated in these w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecial leave petitions are dismissed."] . The judgment by the Madras High Court is reported in CCE v. Entex (P) Ltd. [CCE v. Entex (P) Ltd., 2015 SCC OnLine Mad 13866 : 2015 TIOL 2123 (Mad)]. 13. The issue has attained finality not only before the Division Bench of this Court on an earlier occasion in Beauty Dyers' case but has also been affirmed by the Hon'ble Supreme Court vide order 06.02.2009 reported in (2015) 17 SCC 817 and also affirmed in the case of Angadpal Indl. P.Ltd., referred to supra. 14. We are therefore of the view that judicial discipline requires us to maintain an uniformity as any other interpretation to the impugned Notifications by the learned Single Judge as affirmed by the Division Bench and the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid section 3A. i. Unmanufactured tobacco, bearing a brand name, falling under tariff heading 2401 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); and ii. Chewing tobacco falling under tariff item 2403 99 10 of the said Tariff Act, manufactured with the aid of packing machine and packed in pouches as notified goods, on which there shall be levied and collected duty of excise in accordance with provisions of the said section 3A 17. Following Notifications were issued by the Central Government to specify the rate of duty:- i. Notification.42/2008-C.E., dated 01.07.2008 as amended by Notifications No.43/2008-C.E., dated 15.07.2008, No.13/2012-C.E., dated 17.03.2012, No.6/2015-C.E., dated 01.03.2015 and No.17/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
