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TMI Blog1990 (3) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... e items as scrap entitled to benefit of notifications exempting or levying duty on concessional rate on item covered by Tariff Item No. 26. Even in the State of Punjab it was cleared for some time till dispute arose. Although it would not operate as estoppel but rule of fairness is yet another principle which is well-settled and precludes public bodies, specially the government departments from re-opening such matters which were taken to be settled due to its actions. Further from perusal of notices issued to different petitioners some appear to be wholly beyond six months and others partly. For instance, notice was issued to M/s D.B.A. Steel Pvt. Ltd., Punjab on 24-12-1981 for period 20-1-1979 to 4-8-1981. Similarly, notice to Pratap Steel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty on concessional rate on steel ingot manufactured with the aid of electric furnace provided the manufacture was done in the manner provided in the notifications. Since steel melting scrap was not mentioned doubt arose if the exemption under the notification issued from time to time extended to the entire entry of Tariff Item No. 26 or it was confined to steel ingots. The Board clarified it by saying that, "description of the Item No. 26 read as "Steel Ingots including Steel Melting Scrap". The notification referred to above, therefore should be read in the context of the Tariff description and not in isolation. Thus, the exemption contemplated in the aforesaid Notification relates not only to Steel ingots but also to Steel melting scrap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... larification issued by Ministry of Finance in January 1979 that Notifications issued granting exemption to ingots applied to steel melting scrap arising in electric furnace unit. Whereas the learned Solicitor General submitted that it is well-settled that the burden to prove exemption lies on the person who claims it. Since exemption under notification was available to ingot only it could be extended to it and it only and to no other item by implication. He submitted that Runners and Risers could not be termed as ingots and since the exemption or concessional rate of duty was available to ingots only it could not be extended to scrap on test of user or any other test. 4. One of the reasons which persuaded Appellate Collector to accept appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be settled due to its actions. Further from perusal of notices issued to different petitioners some appear to be wholly beyond six months and others partly. For instance, notice was issued to M/s D.B.A. Steel Pvt. Ltd., Punjab on 24-12-1981 for period 20-1-1979 to 4-8-1981. Similarly, notice to Pratap Steels Mandi Gobindgarh, Punjab was issued on 17-9-1979 for period 15-7-1977 to 8-4-1979. The period within six months was from 10th March, 78 only. Therefore, one of the questions that shall arise and which has been kept open by Tribunal is if notices beyond six months were barred by time. 6. In these peculiar facts and circumstances, but not as precedent, we refrain from entering into decision if Runners and Risers were steel ingot or s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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