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TMI Blog2024 (1) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant s own case on the identical issue and law point in the present case the notification is effective from 21.09.2015 therefore, the appellant are not required to pay 5% increase in duty. Accordingly, the appellant are eligible for re-assessment of bills of entry on the basis of un-amendment Notification No. 46/2015-CUS at the rate of 7.5% duty. The impugned order is set aside and appeal is allowed with consequential relief. - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri S J Vyas Advocate for the Appellant Shri Rajesh R Kurup, Superintendent (AR) for the Respondent ORDER The issue involved in the present case is that whether the Notification No. 46/2015-Cus dated 17.09.2015 is effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Customs Kandla 2020 (373) ELT 113 (Tri.-Ahm.). He submits that this Tribunal in the said judgment has considered various High Court s and Supreme Court s judgments and also Ministry of Finance clarification under office memorandum No. 336/4/2003-TRU dated 09.10 2003. Accordingly, in view of the judgment in the appellant s own case, in the present case also, the effective date of Notification has to be taken as as 21.09.2015 and not 17.09.2015. 3. Shri A. K Samota, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records. We find that there is no dispute in the fact that though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003, dated 1-8-2003 is effective from the date of publication i.e. 1-8-2003 as proposed by the revenue or from the date of offer for sale of the said notification i.e. 4-8-2003 as claimed by the appellant. In this regard, relevant Section 25(4)(a)(b) is reproduced below, which is prevalent at the relevant time :- Section 25 (4) Every notification issued under sub-section (1) [or sub-section (2A)] shall, - (a) Unless otherwise provided, come into force on the date of its issue by the Central Government for publication in the Official Gazette; (b) also be published and offered for sale on the date of its issue by the Directorate of Publicity nd Public Relations of the Board, New Delhi 4.1 From the above section, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment from Govt., of India Press, Mayapuri, Ring Road, New Delhi vide Delivery Challan No. 57721, dated 1-8-2003 and put on sale to the general public at 9:30 AM on 4-8-2003 (Monday). If you are not satisfied with the reply, you may appeal to the First Appellate Authority/Controller of Publications, Department of Publication, Civil Lines, Delhi-54 within stipulated time limit. Yours faithfully, Sd/- (G.D. Pandey) Central Public Information Officer 4.2 From the above reply the date on which the notification was put on sale to general public is 4-8-2003. To ascertain whether this reply is relevant to the Notification No. 120/2003-Cus., dated 1-8-2003 the gazetted notification is reproduced below :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also taken the same view as was taken by the Karnataka High Court and Supreme Court in the case of M/s. Param Industries Ltd. This judgment of M/s. M.D. Overseas Ltd. was also upheld by the Hon ble Supreme Court. 6. In view of the above discussed facts coupled with the settled legal position in the judgment of M/s. Param Industries Ltd. (supra) and M/s. M.D. Overseas Ltd. (supra), the impugned order is not sustainable hence, the same is set aside, appeal is allowed. 4.3 In view of the above observation and the case law in the appellant s own case on the identical issue and law point in the present case the notification is effective from 21.09.2015 therefore, the appellant are not required to pay 5% increase in duty. Accordingly, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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