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TMI Blog2005 (2) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... nly 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. Thus the appeals deserve to be allowed and are allowed accordingly. - 4228-4229 of 1999 - - - Dated:- 22-2-2005 - Ruma Pal, Arijit Pasayat and C.K. Thakker, JJ. [Judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item. Due to inadvertence, however, parts of power driven pumps used in manufacture of pumps within the factory which were all along exempted from 1978 were omitted. But there was no change in the Government policy in 1994 which was in vogue since 1978. The omission was, therefore, brought to the notice of the Government by the industries. The Government was also satisfied and amended the Notification No. 46/94, dated March 1, 1994 by issuing another Notification No. 95/94 on April 25, 1994 correcting the mistake and clarifying the position that parts of power driven pumps which were used in manufacture of power driven pumps would also be exempted. According to the appellant, the Notification No. 95/94, dated April 25, 1994 was thus merely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted from March 1, 1994. There was, therefore, no liability on the part of the appellant to pay any amount. 6.The Assistant Commissioner, Central Excise, Division I, Ghaziabad, by an order dated March 31, 1996 confirmed the demand against the appellant and directed it to pay the amount mentioned in the said order. 7.Being aggrieved by that order, the appellant preferred appeals, but the Appellate Authority also confirmed the order passed by the Assistant Commissioner and dismissed the appeals. The appellant preferred appeal before the CEGAT which was also dismissed confirming the orders passed by the authorities below. 8.We have heard the learned Counsel for the parties. 9.Mr. A.K. Ganguli, learned senior advocate for the appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion dated April 25, 1994 and hence demand for payment of excise duty for the period between issuance of two notifications was legal, valid and well-founded. It was also argued that the subsequent notification granted benefit in respect of parts of power driven pumps and was not clarificatory in nature. The benefit of the said notification, therefore, could be claimed by the industries only from the date of issuance of notification and not for any period prior to that date. He, therefore, prayed for dismissal of the appeals. 11.Having heard the learned Counsel for the parties, in our opinion, the submission made on behalf of the appellant is well-founded and must be accepted. In this connection, our attention was invited by the learned Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in the corresponding entry in column (2) of the table, from so much of the duty of excise leviable thereon which is specified in the said Schedule as in the excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TabJe. THE TABLE S. No. Heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 Description of goods Rate (1) (2) (3) (4) 1. 84.13 (i) Power driven pumps primarily designed for handling water, namely :- Nil (a) Centrifugal pumps (horizontal or vertical pumps); ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Description of goods Rate Conditions (1) (2) (3) (4) (5) 1. 84.13 Power driven pumps primarily designed for handling water, namely :- Nil (a) Centrifugal pumps (horizontal or vertical pumps); (b) Deep tube-well turbine pumps; (c) Submersible pumps, (d) Axial flow and mixed flow vertical pumps, [Notification No. 46/94, dated 1-3-94 ]" (1) (2) (3) (4) (5) "4a 72, 73, 82, 83, 84 or 85 Goods other than namely :- Nil If the said goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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