9911796707
TMI Blog2023 (2) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... 14. HELD THAT:- There is not labour much to find an answer to this issue as the Ahmedabad Bench of the Tribunal in M/S. INDIAN OIL CORPORATION LIMITED (IOCL) BARAUNI REFINERY VERSUS COMMISSIONER OF CENTRAL EXCISE, PATNA [ 2022 (6) TMI 1438 - CESTAT KOLKATA] has considered elaborately this issue in the assessee s own case pertaining to the very same two notifications and has come to a conclusive finding that the notifications cannot be applied to the case of the assessee and they are entitled for refund. Further, in the cases on hand the revenue has accepted the impugned order and by orders dated 26.10.22 has granted refund. Inasmuch as the fact that the notifications were published only on 22.11.2014 and 11.12.2014, the same would b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary, 2015 by 6th January, 2015 and 6th February, 2015 in terms of Rule 8 of the Central Excise Rules, 2002 against clearance made on 12.11.2014 and 02.12.2014 is covered under the Notification No.22/2014-CE dated 12.11.2014 and Notification 24/2014-Ce dated 02.12.2014 or not ? We have heard Mr. K. K. Maiti and Mr. Tapan Bhanja, learned standing Counsel appearing on behalf of the appellant revenue and Mr. Bagaria, learned Advocate appearing for the respondent/assessee. The short issue which falls for consideration is the date on which the notifications which were relied upon by the assessee came into force. We need not labour much to find an answer to this issue as the Ahmedabad Bench of the Tribunal has considered elaborately this i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade a search in the official website of the Department of Publication, Ministry of Housing and Urban Affairs, Government of India from which it is seen that notification No. 22 of 2014 was issued on 12.11.2014 but was published in the Gazette only on 22.11.2014. Likewise, Notification No. 24 of 2014 was issued on 2.12.2014 and published on 11.12.2014. Thus the notifications would come into effect only from the date of such publication and the Learned Tribunal rightly allowed the assessee s appeal. That apart the appellant/revenue having implemented the order passed by the learned Tribunal and granted refund by an order dated 26.10.2022 which precluded from pursuing this appeal. For the above reasons the appeals are dismissed and the subs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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