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TMI Blog2025 (1) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... ANDIGARH-I [ 2015 (4) TMI 74 - SUPREME COURT ] where it was held that ' Compounded rubber was also rescinded by the same Notification dated 1.3.94 and reintroduced in the same manner vide another Notification issued on 28.3.1994.' Thus, during the interregnum period, the taxpayer was eligible for the benefit of Notification in question, denial by the Revenue was not in accordance with law. Conclusion - The appellant was eligible for the concessional rate of BCD under the original notification, even during the period when the notification did not explicitly list the relevant CTH headings. Appeal allowed. - HON BLE MR. P. DINESHA , MEMBER ( JUDICIAL ) And HON BLE MR. M. AJIT KUMAR , MEMBER ( TECHNICAL ) Shri Hari Radhakrishnan , Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is of the view that the additional evidence/s sought to be placed are very much relevant, by which the Government has accepted that there was a mistake in omitting the mentioning of the CTH 480920 and 480990. 5. Shri Sanjay Kakkar, learned Deputy Commissioner has no objection for the admission of additional evidence/s. We find that additional evidence/s sought to be relied upon are relatively later development, which are relevant for enabling us to reach a proper conclusion and thereby give an appropriate finding on the issue involved. Therefore, we accept the plea, admit the miscellaneous application and the additional evidence/s. Accordingly, the miscellaneous application stands allowed. 6. Ld. Advocate has during the course of argument ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5, 1994. It was not a new notification granting exemption for the first time in respect of parts of power driven pumps to be used in the factory for manufacture of pumps but clarified the position and made the position explicit which was implicit. 17. For the foregoing reasons, in our opinion, the appeals deserve to be allowed and are allowed accordingly. Deposit, if any, made by the appellant in pursuance of the order passed by the authorities below will be refunded to it. In the facts and circumstances of the case, however, there shall be no order as to costs. 10. As we find that the compounded rubber was also rescinded by the same Notification dated 1-3-94 and reintroduced in the same manner vide another Notification issued on 28-3-1994, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the remedial step was taken by the Government by restoring the exemption vide Notification dated 28-3-1994. On that basis it was argued that the Notification No. 74/94-C.E., dated 28-3-1994 was merely clarificatory in nature and should be applied retrospectively. In nutshell, the submission was that the exemption continued throughout and covered even the period from 1-3-94 to 27-3-94 and therefore no duty was payable. 8. We may point out here that the issue has not come up before this Court for the first time. In the case of W.P.I.L. Ltd. v. Commissioner of Central Excise, Meerut, U.P. - 2005 (181) E.L.T. 359 (S.C.) this Court was concerned with almost identical fact situation, albeit in relation to the product known as Part of Power Dri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em which was operative was either withdrawn or revoked. The action was taken only with a view to rescinding several notifications and by issuing a composite notification. The policy remained as it was and in view of demand being made by the Department, a representation was made by the industries and on being satisfied, the Central Government issued a clarificatory Notification No. 95/94 on April 25, 1994. It was not a new notification granting exemption for the first time in respect of parts of power driven pumps to be used in the factory for manufacture of pumps but clarified the position and made the position explicit which was implicit. 17. For the foregoing reasons, in our opinion, the appeals deserve to be allowed and are allowed accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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