9911796707
TMI Blog2008 (6) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... tion available under Annexure-A as amended by Annexure-B Notification. The very purpose of Clause (5)(a) to Section 5A is to cloth the Government with the power to grant benefit of any notification retrospectively wherever it is required or desirable. It is for the Government to consider whether a notification should be given retrospectivity, and if so, up to what period and unless it is so provided, the Tribunal or even the High Courts have no power to grant retrospectivity for a notification in the interpretation process. We, therefore, allow the appeals by quashing the orders of the Tribunal and restoring the original orders confirmed in first appeals. - 18-19 of 2006 - - - Dated:- 9-6-2008 - C.N. Ramachandran Nair and V.K. Mohanan, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... job work basis exceeded Rs. 3 crores during the preceding financial year, respondents were not entitled to benefit of notification in the form of concession and exemption from duty. However, the Government in exercise of powers conferred under Section 5A(1) of the Central Excise Act, issued Annexure-B Notification on 11-8-2003, whereunder Annexure-A, Notification No. 9/03, is amended introducing Clause (e) to Clause 3A of Notification No. 9/03. Clause 3A of Notification No. 9/03 introducing clause (e) is extracted hereunder for easy reference. "3A. For the purposes of determining the aggregate value of clearances of all excisable goods for home consumption, mentioned in clause (vii) of paragraph 2 of this notification, the following clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal holding that Annexure-B Notification applies to the previous financial year also, even though the same was issued only on 11-8-2003. It is against this common order of the Tribunal, the Commissioner of Central Excise has filed these appeals. 2. We have heard Shri P. Parameswaran Nair, Assistant Solicitor General, appearing for appellant and Shri Joseph Kodiyathara, appearing for respondents. 3. Learned counsel appearing for appellant contends that Annexure-B notification is in force only prospectively and therefore, the benefit of notification granted to respondents by the Tribunal retrospectively from the beginning of the financial year is illegal and arbitrary. On the other hand, learned counsel for respondents contended th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided, come into force on the date of its issue by the Central Government for publication in the Official Gazette, (b) also be published and offered for sale on the date of its issue by the Directorate of Publicity and Public Relations, Customs and Central Excise, New Delhi, under the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963." It is clear from the above clause that unless otherwise provided, notification issued under Section 5A(1) will come into force on the date of it's issue. Since Annexure-B Notification amending Annexure-A Notification does not provide for retrospectivity, it comes into force on the date of issue, namely 11-8-03, as provided under Clause (5)(a) to Section 5A of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
