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TMI Blog2008 (6) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... ectivity for a notification in the interpretation process – tribunal order quashed - 18 and 19 of 2006 - - - Dated:- 9-6-2008 - C.N. Ramachandran Nair and V.K. Mohanan, JJ. S/Shri John Varghese and P. Parameswaran Nair, Assistant Solicitor General, for the Appellant. Shri Joseph Kodianthara, for the Respondent. [Judgment per : Ramachandran Nair, J.].- These connected appeals filed under Section 35(G) of the Central Excise Act are against the common order of the Customs, Excise Service Tax Appellate Tribunal holding that respondents are entitled to benefit of Annexure-B notification issued by Government of India on 11-8-2003 retrospectively from 1-4-2003. Respondents are limited companies mainly engaged in manufacture of tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 9/03. Clause 3A of Notification No. 9/03 introducing clause (e) is extracted hereunder for easy reference. "3A. For the purposes of determining the aggregate value of clearances of all excisable goods for home consumption, mentioned in clause (vii) of paragraph 2 of this notification, the following clearances shall not be taken in to account namely: (a) ---------- (b) ---------- (c) ---------- (d) ---------- (e) clearances, which are exempt from the whole of the excise duty leviable thereon under notifications No. 214/86-Central Excise, dated the 25th March, 1986 [G.S.R. 547 (E), dated the 25th March, 1986], or No. 83/94-Central Excise, dated the 11th April, 1994 [G.S.R. 375 (E), dated the 11th April, 1994], or No. 84/94- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned counsel appearing for appellant contends that Annexure-B notification is in force only prospectively and therefore, the benefit of notification granted to respondents by the Tribunal retrospectively from the beginning of the financial year is illegal and arbitrary. On the other hand, learned counsel for respondents contended that exemption is with reference to previous year's turn over and when Annexure-B Notification was issued excluding the value of clearances made on job work basis on the turn over, respondents are entitled to have concession/exemption under Notification No, 9/03 and the basis of liability under the Notification though changed by Annexure-B Notification dated 11-8-2003, it applies from 1-4-2003 onwards. He has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above clause that unless otherwise provided, notification issued under Section 5A(1) will come in to force on the date of it's issue. Since Annexure-B Notification amending Annexure-A Notification does not provide for retrospectivity, it comes into force on the date of issue, namely 11-8-03, as provided under Clause 5(a) to Section 5A of the Central Excise Act. In fact, this means that respondents are not entitled to benefit of amendment to Annexure-A Notification (No. 9/03) up to 10-8-2003 and are liable to pay duty at normal rate for clearances made up to that date. However, by virtue of exclusion of job work turn over provided under Annexure-B Notification issued on 11-8-03, respondents will be entitled to benefit of amended Annexur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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