{"id":66346,"date":"2008-06-09T00:00:00","date_gmt":"2008-06-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-central-vs-ms-mustang-rubbers-industrial-on-9-june-2008"},"modified":"2018-11-06T21:59:45","modified_gmt":"2018-11-06T16:29:45","slug":"the-commissioner-of-central-vs-ms-mustang-rubbers-industrial-on-9-june-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-central-vs-ms-mustang-rubbers-industrial-on-9-june-2008","title":{"rendered":"The Commissioner Of Central … vs M\/S. Mustang Rubbers Industrial … on 9 June, 2008"},"content":{"rendered":"
Kerala High Court<\/div>\n
The Commissioner Of Central … vs M\/S. Mustang Rubbers Industrial … on 9 June, 2008<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nC.E.Appeal.No. 18 of 2006()\n\n\n1. THE COMMISSIONER OF CENTRAL EXCISE &\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. M\/S. MUSTANG RUBBERS INDUSTRIAL ESTATE,\n                       ...       Respondent\n\n                For Petitioner  :SRI.JOHN VARGHESE, ASSISTANT SG\n\n                For Respondent  :SRI.JOSEPH KODIANTHARA\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :09\/06\/2008\n\n O R D E R\n                                                                 C.R.\n        C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ.\n                      -------------------------\n                  C.E.A. Nos.18 & 19 of 2006\n                  ---------------------------------\n              Dated, this the 9th day of June, 2008\n\n                         J U D G M E N T\n<\/pre>\n
Ramachandran Nair, J.\n<\/p>\n
     These connected appeals filed under Section 35(G) of the<\/p>\n
Central Excise Act are against the common order of the Customs,<\/p>\n
Excise & Service Tax Appellate Tribunal holding that respondents<\/p>\n
are entitled to benefit of Annexure-B notification issued by<\/p>\n
Government    of  India   on    11\/08\/2003     retrospectively   from<\/p>\n
01\/04\/2003. Respondents are limited companies mainly engaged<\/p>\n
in manufacture of tread rubber.     Besides producing and clearing<\/p>\n
excisable goods on their own account, these companies are<\/p>\n
engaged in manufacturing and processing of goods for other parties<\/p>\n
including tyre companies on job work basis.               Notification<\/p>\n
No.9\/2003-C.E issued on 01\/03\/2003 provides concessional rate of<\/p>\n
duty at 60% of normal rate of duty for first clearances up to rupees<\/p>\n
one crore and exemption from payment of duty for clearances of<\/p>\n
specified goods under certain conditions. The benefit of concession<\/p>\n
and exemption under Clause 2(vi) of this notification is available<\/p>\n
only if the aggregate value of clearances of all excisable goods for<\/p>\n
CEA Nos.18 & 19\/2006
\n                                     -2-<\/span><\/p>\n
home consumption by a manufacturer from one or more factories,<\/p>\n
or from a factory by one or more manufacturers, does not exceed<\/p>\n
rupees three hundred lakhs in the preceding financial year.           There<\/p>\n
is no dispute that the aggregate value of clearances of all excisable<\/p>\n
goods for home consumption includes value of goods manufactured<\/p>\n
and cleared on job work basis also. Since the respondents’ total<\/p>\n
clearances including value of goods cleared on job work basis<\/p>\n
exceeded Rs.3 crores during the preceding financial year,<\/p>\n
respondents were not entitled to benefit of notification in the form<\/p>\n
of concession and exemption from duty. However, the Government<\/p>\n
in exercise of powers conferred under Section 5A(1) of the Central<\/p>\n
Excise Act, issued        Annexure-B Notification on 11\/08\/2003,<\/p>\n
whereunder      Annexure-A,      Notification    No.9\/03,    is    amended<\/p>\n
introducing Clause (e) to Clause 3A of Notification No.9\/03. Clause<\/p>\n
3A of Notification No.9\/03 introducing clause (e) is extracted<\/p>\n
hereunder for easy reference.\n<\/p>\n
     “3A. For the purposes of determining the aggregate value of<\/p>\n
     clearances of all excisable goods for home consumption,<\/p>\n
     mentioned in clause (vii) of paragraph 2 of this notification, the<\/p>\n
     following clearances shall not be taken in to account namely:-<\/p>\n<\/blockquote>\n
     (a)    --------------\n     (b)    --------------\n     (c)    --------------\n     (d)    --------------\n\nCEA Nos.18 & 19\/2006\n                                    -3-<\/span>\n\n<\/pre>\n
      (e)   clearances, which are exempt from the whole of the<\/p>\n
      excise duty leviable thereon under notifications No.214\/86-<\/p>\n
      Central Excise, dated the 25th March, 1986 [G.S.R.547(E),<\/p>\n
      dated the 25th March, 1986], or No.83\/94-Central Excise, dated<\/p>\n
      the 11th April, 1994 [G.S.R.375(E), dated the 11th April, 1994],<\/p>\n
      or No.84\/94-Central Excise, dated the 11th April, 1994<\/p>\n
      [G.S.R.376(E), dated the 11th April, 1994].”<\/p>\n<\/blockquote>\n
Notification No.214\/86 referred to in the clause above provides for<\/p>\n
exemption of duty on goods cleared on job work basis. Consequent<\/p>\n
upon this amendment to Notification No.9\/03, the aggregate value<\/p>\n
of clearances in the preceding year for the purpose of exemption \/<\/p>\n
concession will be reckoned after excluding the value of goods<\/p>\n
cleared on job work basis. By excluding the turnover of value of<\/p>\n
clearances on job work of both the respondents for the previous<\/p>\n
financial year, both the respondents are eligible for concession \/<\/p>\n
exemption under Notification No.9\/03. However, since the benefit<\/p>\n
accrued to respondents by Annexure-B Notification was issued on<\/p>\n
11\/08\/2003, the Department granted the benefit only with effect<\/p>\n
from that date. Consequently, respondents are called upon to pay<\/p>\n
duty at normal rate for goods cleared up to 10\/08\/2003.               Even<\/p>\n
though, the first appeal filed against the demand of duty was<\/p>\n
unsuccessful, respondents filed second appeal before the Tribunal.<\/p>\n
CEA Nos.18 & 19\/2006
\n                                  -4-<\/span><\/p>\n
The    Tribunal allowed the      appeal  holding    that  Annexure-B<\/p>\n
Notification applies to the previous financial year also, even though<\/p>\n
the same was issued only on 11\/08\/2003.            It is against this<\/p>\n
common order of the Tribunal, the Commissioner of Central Excise<\/p>\n
has filed these appeals.\n<\/p>\n
      2.    We have heard Shri.P.Parameswaran Nair, Assistant<\/p>\n
Solicitor General, appearing for appellant and Shri. Joseph<\/p>\n
Kodiyathara, appearing for respondents.\n<\/p>\n
      3.    Learned counsel appearing for appellant contends that<\/p>\n
Annexure-B notification is in force only prospectively and therefore,<\/p>\n
the benefit of notification granted to respondents by the Tribunal<\/p>\n
retrospectively from the beginning of the financial year is illegal and<\/p>\n
arbitrary.   On the other hand, learned counsel for respondents<\/p>\n
contended that exemption is with reference to previous year’s turn<\/p>\n
over and when Annexure-B Notification was issued excluding the<\/p>\n
value of clearances made on job work basis on the turn over,<\/p>\n
respondents are entitled to have concession \/ exemption under<\/p>\n
Notification No.9\/03 and the basis of liability under the Notification<\/p>\n
though changed by Annexure-B Notification dated 11\/08\/2003, it<\/p>\n
applies from 01\/04\/2003 onwards.        He has also referred to the<\/p>\n
decision of the Supreme Court in Mangalore Chemicals &<\/p>\n
CEA Nos.18 & 19\/2006
\n                                      -5-<\/span><\/p>\n
Fertilizers Ltd Vs. Deputy Commissioner, reported in 1991(55)<\/p>\n
ELT 437, whereunder the Supreme Court has held that notification<\/p>\n
granting exemption should be given wide and liberal construction.<\/p>\n
We are unable to agree with the finding of the Tribunal that<\/p>\n
prospectivity of notification has no relevance. In fact, the scope of<\/p>\n
a notification has to be considered with reference to the statutory<\/p>\n
provisions under which it is issued. It is the admitted position that<\/p>\n
without Annexure-B Notification, the respondents would not have<\/p>\n
been    benefited      by   Annexure-A      Notification     providing    for<\/p>\n
concession \/ exemption of duty.              We find that Annexure-A<\/p>\n
Notification, No.9\/03, and the notification amending it, namely<\/p>\n
Annexure-B Notification issued on 11\/08\/2003, were issued by the<\/p>\n
Government of India in exercise of powers conferred under Section<\/p>\n
5A(1) of the Central Excise Act.           Clause (5) to Sec.5A is as<\/p>\n
follows :-\n<\/p>\n
      5A (5) : “Every notification issued under sub-section (1) or (sub<\/p>\n
      Sec.2(A)) shall-\n<\/p><\/blockquote>\n
      (a)    unless otherwise provided, come into force on the date of<\/p>\n
      its issue by the Central Government for publication in the Official<\/p>\n
      Gazette.<\/p><\/blockquote>\n
      (b)    also be published and offered for sale on the date of its<\/p>\n
      issue by the Directorate of Publicity and Public Relations,<\/p>\n
      Customs and Central Excise, New Delhi, under the Central Board<\/p>\n
      of Excise and Customs constituted under the Central Boards of<\/p>\n
CEA Nos.18 & 19\/2006
\n                                  -6-<\/span><\/p>\n
      Revenue Act, 1963.”\n<\/p>\n
It is clear from the above clause that unless otherwise provided,<\/p>\n
notification issued under Section 5A(1) will come in to force on the<\/p>\n
date of it’s issue.       Since Annexure-B Notification amending<\/p>\n
Annexure-A Notification does not provide for retrospectivity, it<\/p>\n
comes into force on the date of issue, namely 11\/08\/03, as<\/p>\n
provided under Clause 5(a) to Section 5A of the Central Excise Act.<\/p>\n
In fact, this means that respondents are not entitled to benefit of<\/p>\n
amendment to Annexure-A Notification (No.9\/03) up to 10\/08\/2003<\/p>\n
and are liable to pay duty at normal rate for clearances made up to<\/p>\n
that date. However, by virtue of exclusion of job work turn over<\/p>\n
provided under Annexure-B Notification issued on 11\/08\/03,<\/p>\n
respondents will be entitled to benefit of amended Annexure-A<\/p>\n
Notification with effect from the date on which it was amended vide<\/p>\n
Annexure-B Notification. In other words, concession \/ exemption<\/p>\n
on clearances will be available to respondents only by virtue of<\/p>\n
Annexure-B Notification with effect from the date on which that<\/p>\n
notification came in to force i.e. 11\/08\/2003. We do not know on<\/p>\n
what basis, the Tribunal has held that prospectivity has no<\/p>\n
relevance in this case.     The Tribunal, instead of considering the<\/p>\n
scope of notifications with reference to the statutory provisions,<\/p>\n
CEA Nos.18 & 19\/2006
\n                                   -7-<\/span><\/p>\n
under which those are issued, considered the scope of the statutory<\/p>\n
provisions with reference to the notifications issued. The Tribunal<\/p>\n
ought to have taken into account the powers of the Government,<\/p>\n
even to rescind Annexure-B Notification or to change the pattern of<\/p>\n
exemption available under Annexure-A as amended by Annexure-B<\/p>\n
Notification. The very purpose of Clause 5(a) to Section 5A is to<\/p>\n
cloth the Government with the power to grant benefit of any<\/p>\n
notification retrospectively wherever it is required or desirable. It is<\/p>\n
for the Government to consider whether a notification should be<\/p>\n
given retrospectivity, and if so, up to what period and unless it is so<\/p>\n
provided, the Tribunal or even the High Courts have no power to<\/p>\n
grant retrospectivity for a notification in the interpretation process.<\/p>\n
We, therefore, allow the appeals by quashing the orders of the<\/p>\n
Tribunal and restoring the original orders confirmed in first appeals.<\/p>\n
                        (C.N.RAMACHANDRAN NAIR, JUDGE)<\/p>\n
                             (V.K.MOHANAN, JUDGE)<\/p>\n
jg<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court The Commissioner Of Central … vs M\/S. Mustang Rubbers Industrial … on 9 June, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM C.E.Appeal.No. 18 of 2006() 1. THE COMMISSIONER OF CENTRAL EXCISE & … Petitioner Vs 1. M\/S. MUSTANG RUBBERS INDUSTRIAL ESTATE, … Respondent For Petitioner :SRI.JOHN VARGHESE, ASSISTANT SG For […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-66346","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nThe Commissioner Of Central ... vs M\/S. 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