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TMI Blog1986 (11) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... ners, however, argued that the said decision proceeds on a concession made by the counsel for the petitioners which, as a fact was never made and that, therefore, the petitioners are entitled to urge all the contentions that are open to them, in this batch of writ petitions. We have perused the judgment of the Bench. We do not agree with the counsel for the petitioners that the judgment is based upon a concession, or that it does not pronounce upon the main question arising therein which is also the question arising herein. Before however we elucidate our view, we think it necessary to state the facts relevant to the question. It would be sufficient for our purposes if we mention the facts in W.P. No. 3474/1982. 2. The petitioner is a man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention of the department, that the exemption notification cannot be taken into consideration while determining the value. The contention of the department was that where the duty has been partly exempted, only the effective duty must be taken into account, and not the duty payable under the Schedule. It was also contended that unless the benefit of exemption is passed on by the manufacturer to the consumer, he is not entitled to claim that exemption notification should not be taken into account while determining the assessable value. These contentions, as stated above, were negatived in view of the language employed in Section 4, and the notification issued under Rule 8. This was also the view taken by the Delhi High Court in Modi Rubber v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect to or reduction of duty of excise on such goods equal, to any duty of excise already paid on the raw material or component parts used in the production or manufacture of such goods) from the duty of excise under such Act is for the time being in force, the duty of excise computed with reference to the rate specified in such Act in respect of such goods as reduced so as to give full and complete effect to such exemption; and (ii) in any other case, the duty of excise computed with reference to the rate specified in such Act in respect of such goods." 4. It would be evident from a reading of the Explanation that for the purpose of determining the value, the amount of the duty of excise payable on any excisable goods shall be the 'e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out the amendment, its retrospective nature, and its object, the Bench observed as follows : "It is not denied that the above Explanation inserted with retrospective effect from 1-10-1975 applies to the present case. That being so, it is no longer possible for the assessee to contend that instead of the effective excise duty the excise duty payable without taking into account the exemption granted has to be excluded from the normal price. Learned Counsel for the assessee fairly conceded that because of the above Explanation inserted by the Finance Act of 1982 with retrospective effect from 1-10-1975 the assessee's contention is no longer tenable." The Bench then proceeded to deal with the contentions as stated above. In our opinion, al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty payable under the First Schedule. We are unable to see any ambiguity, or any basis for saying that the said Explanation fails to achieve the object which it set out to achieve. The words are clear; the language is plain. In such a situation, we see no reason to read doubts into it, so as to practically nullify the amendment and restore the pre-existing position. The object of the Court should be to give effect to the intention of the Parliament as expressed by the plain language, and not to stultify it by giving effect to hyper-technical arguments. After the amendment the authorities have to deduct only the effective duty, which means the duty prescribed by the First Schedule to the Act, read along with the exemption notifications ..... X X X X Extracts X X X X X X X X Extracts X X X X
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