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TMI Blog2025 (3) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... WAMINATHAN, J. "Every lady in this land Hath twenty nails upon each hand Five and twenty on hands and feet And this is true, without deceit." Sir Robert Megarry borrows the above jingle from James Burrow's "Essay on Punctuation" and writes in Marshall v. Cottingham (1981) 3 WLR 235 thus : "Leave this unpunctuated, or with punctuation only at the end of the lines, and it seems plainly untrue. Insert a comma or semicolon at the beginning and end of the phrase "Upon each hand five," and nonsense becomes sense, albeit at the cost of some impairment of the rhythm." We have opened this judgment with the above quotation since the case on hand can be resolved by giving effect to the punctuation mark found in the relevant statutory rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944 before the Central Government. The revisions were allowed on 06.03.2013 by the Government and the order of the original authority was restored. Challenging the same, the assessee filed WP(MD)Nos.14522 and 14523 of 2013. The learned Single Judge vide order dated 01.11.2018 allowed both the writ petitions and the orders dated 06.03.2013 passed by the government in the revision applications filed by the revenue were set aside. Questioning the same, these intra-court appeals have been filed. 4.Heard the learned standing counsel for the appellants and the learned counsel for the writ petitioner/first respondent. While the standing counsel took us through the order passed by the original authority and the order passed by the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty. However, it was made clear that the notification would apply only to the goods in respect of which no credit of duty on inputs had been taken under the provisions of the Cenvat Credit Rules, 2002. It is not in dispute that while Notification No.30 provides conditional exemption, Notification No.29 gave absolute exemption. The assessee had been availing the benefits under both the notifications. As on 28.02.2007, the assessee had cenvat credit for a sum of Rs. 92,17,111/-. The question that fell for consideration was whether this cenvat credit would lapse on account of the insertion of Rule 11(3) of cenvat rules with effect from 01.03.2007. 6.Rule 11(3) is as follows : "RULE 11. Transitional provision. .... [(3) A manufacturer o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceeding topics distinct. In Saurav Jain v. A.B.P.Design (2022) 18 SCC 633, the amended Order 41 Rule 22 of CPC was considered. The Hon'ble Supreme Court held that on account of the presence of semi-colon, the two parts of the sentence must be read disjunctively. The Madras High Court in Junglee Games India Private Limited v. State of T.N (2021 SCC OnLine Mad 2762), observed that where the punctuation semi-colon is used between two sets of matters, they may be allied or related fields but distinct nonetheless. The Hon'ble Division Bench in State of T.N. vs. Everest Industries Ltd., (2022 SCC OnLine Mad 8919) also held that the use of the semi-colon in the sub-clauses followed by the disjunctive "or" indicated that the legislature int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e controversy at the outset as to whether these writ appeals are competent. The learned counsel for the writ petitioner submitted that since the amounts involved in these appeals are less than two crores, in view of the Instruction issued by the Central Board of Indirect Taxes and Customs, the appeals should be dismissed. The learned standing counsel on the other hand submitted that since the issue of refund is involved, the appeals have to be heard on merits. The latest Instruction dated 06.08.2024 reads that appeal shall not be filed in the CESTAT, High Court and Supreme Court if the case fell within the prescribed monetary limits. Exceptions have also been carved out. We notice that the direction is "appeal shall not be filed". If in con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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