9911796707
TMI Blog1991 (4) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of 4 lacs tonnes of cement in a year. The factory of the appellant was established in the year 1980-81 and started production of cement thereafter. A Press Note was issued by the Government of India on 28.2.1982 announcing certain benefits to newly installed cement units. Under the scheme announced in this Press Note, the existing cement units were required to supply 66.6% of their installed capacity as levy cement at a controlled price, however the new units which started commercial production after 1.1.1982 and units which were designated as sick units were required to give 50 ø/o of their installed capacity as levy cement. The appellant claims that under this Press Note they were entitled to the benefit which any other new ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od commencing on the 1st day of January 1982 and ending with the 31st day of March 1986, from so much of the duty of excise livable thereon under the said Schedule as is in excess of the amount calculated at rate of Rs. 205.00 per tonne. Provided that such cement is manufactured out of clinker produced within the same factory in which such cement is manufactured. Provided further that such cement is manufactured in a factory where production in respect of such cement in any financial year is not less than thirty percent of the annual licensed capacity of the factory manufacturing cement as certified by the Development Commissioner for cement industry in the Ministry of Industry.2. This Notification shall be in force up to and inclusive of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant filed the writ petition in this Court which was disposed of by the impugned judgment. (4) The learned Single Judge held that the word "production" in the notification dated 20.4.1987 means commercial production and observed that in order to give full effect to the notification the word "production" has to be regarded as commercial production. In other words, the learned Single Judge observed that the trial production has not to be taken into consideration while considering the question of relief under the said notification. The learned Single Judge further considered the question whether the appellant commenced commercial production before or after 1.1.1982 and held that the appellant had commenced produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are of the view that once the learned 'Single Judge observed that production has to be regarded as commercial production, the question of fixing the date of commencement of commercial production ought to have been left to the appropriate authorities. The Assistant Collector of Customs as well as the Collector of Customs (Appeals) had while rejecting the claim of the appellant had not codsidered the question of commencement of commercial production by the appellant and had refused the relief to the appellant because the production had commenced before 1.1982. If the respondents had considered the question of grant of excise relief on the basis of commencement of commercial production, undoubtedly they would have also taken into conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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