{"id":98509,"date":"1989-09-08T00:00:00","date_gmt":"1989-09-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-ashoka-mills-ltd-etc-etc-on-8-september-1989"},"modified":"2015-06-26T10:01:12","modified_gmt":"2015-06-26T04:31:12","slug":"collector-of-central-excise-vs-ashoka-mills-ltd-etc-etc-on-8-september-1989","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-ashoka-mills-ltd-etc-etc-on-8-september-1989","title":{"rendered":"Collector Of Central Excise, … vs Ashoka Mills Ltd. Etc. Etc on 8 September, 1989"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Collector Of Central Excise, … vs Ashoka Mills Ltd. Etc. Etc on 8 September, 1989<\/div>\n
Equivalent citations: 1990 AIR 33, \t\t 1989 SCR Supl. (1) 86<\/div>\n
Author: S Rangnathan<\/div>\n
Bench: Rangnathan, S.<\/div>\n
           PETITIONER:\nCOLLECTOR OF CENTRAL  EXCISE, AHMEDABADETC. ETC.\n\n\tVs.\n\nRESPONDENT:\nASHOKA MILLS LTD. ETC. ETC.\n\nDATE OF JUDGMENT08\/09\/1989\n\nBENCH:\nRANGNATHAN, S.\nBENCH:\nRANGNATHAN, S.\nOJHA, N.D. (J)\n\nCITATION:\n 1990 AIR   33\t\t  1989 SCR  Supl. (1)  86\n 1989 SCC  (4)\t81\t  JT 1989 (3)\t576\n 1989 SCALE  (2)553\n\n\nACT:\n      Central Excises & Salt Act, 1944\/Central Excise Rules,\n1944--First  Schedule  Item 18E and 19\/Rules 96 V  &  W\t and\nNotification  No.  110\/61 dated 20.4.61,  No.  146\/77  dated\n18.6.77, No. 62\/72 dated 17.3.72--'Yarn all sorts not other-\nwise   specified'--Interpretation   of--Duty--Levy   Special\nprocedure--Availability\t  of--Yarn produced  after   17.3.72\ncleared for captive consumption before 24.7. 72 but lying in\nvarious departments and not cleared as on 24.7. 72.\n\n\n\nHEADNOTE:\n     The  department  took the view that in respect  of\t the\nyarn  manufactured between 17.3.72 and 23.7.72 the  assessee\nis liable to pay the normal duty payable on yarn under\tItem\n18E  so\t long as the fabric  manufactured out of  such\tyarn\nremained uncleared from the factory as on 24.7.1972. On\t the\nother hand the assessee's contention was that excise duty on\nyarn is attracted as soon as it is produced and cleared for\ncaptive consumption.\n     The Customs, Excise & Gold Control Appellate Tribunal\n  (CEGAT)  accepted the contention of the assessee and\theld\nthat  the  yarn cleared for captive consumption\t during\t the\nperiod\tfrom  17.3.72  to 23.7.72 in terms  of\tthe  special\nprocedure  was\tentitled to the benefit of  the\t rate  fixed\nunder  Notification No. 62\/72-CE dated 17.3.72 and  that  no\nfurther duty was payable on that quantity of the yarn and  a\nconsequential  refund  to the appellants was  directed.\t Ag-\ngrieved\t by  the order of the Tribunal the  department\tpre-\nferred\tthese  appeals to this Court. While  dismissing\t the\nappeals\t and upholding the view taken by the Tribunal,\tthis\nCourt,\n       HELD:  Rules  96 V & W of the Central  Excise  Rules,\ndeal with two items: cotton yarn or yarn falling under\titem\n18E of the First Schedule and woollen yarn. Normally,  under\nthe  schedule to the Act, woollen yarn was being charged  to\nexcise\tduty on an ad valorem basis while cotton  and  other\nyarn was being assessed on weight basis. [92C]\n      Yarn is an excisable commodity and but for the special\nprocedure\n87\nand  notification, duty thereon is leviable at the point  of\nproduction  and clearance for captive consumption. The\tduty\nattached itself at the point of production and clearance  of\nthe yarn. The notification does not alter this position.  It\ndoes not shift the incidence of duty from yarn to the  woven\nfabric. [94E-F]\n    The\t proviso to Rule 96-W does not help the Revenue.  It\nonly contemplates cases where there is a change in the rates\nprescribed  under the notification between the date of\tpro-\nduction of the yarn and the date of clearance of the fabric.\n[94H; 95A]\n    The words of the proviso can be extended to cover a case\nwhere  the  notification itself has ceased to apply  by\t the\ndate  of  clearance of the fabric. To apply the\t proviso  to\nsuch  a case would result in its applicability to a  totally\ndifferent  situation. It would involve a comparison  of\t un-\nlikes. [95E]\n    Crown  Spinning & Manufacturing Co. Ltd.  v.  Collector,\n[1983] E.L.T. 2433, referred to.\n\n\n\nJUDGMENT:\n<\/pre>\n
  CIVIL APPELLATE JURISDICTION: Civil Appeal Nos. 2436-37 of
\n1987 etc.
\n    From  the Judgment and Order dated 2.4.1983 of the\tCus-
\ntoms, Excise and Gold Control Appellate Tribunal, New  Delhi
\nin Appeal No. ED (T)\/SB\/64\/76-D and ED(SB)(T) A. No. 61\/76-D
\nin Order Nos. D- 169 and 170 of 1983.\n<\/p>\n
    V.C.  Mahajan, A. Subba Rao and C.V. Subba Rao  for\t the
\nAppellant.\n<\/p>\n
    Soli  J.  Sorabjee, P.H. Parekh, M.K.  Pandit  and\tJ.P.
\nPathak for the Respondent.\n<\/p>\n
The Judgment of the Court was delivered by
\n    RANGANATHAN, J. These are three appeals by the Collector
\nof  Central Excise. Two of them relate to Ahmedabad and\t one
\nto  Bombay.  The Ahmedabad appeals are in the  case  of\t M\/s
\nAshoka\tMills Ltd. and the Bombay appeal is in the  case  of
\nM\/s Mafatlal Fine Spinning and Manufacturing Co. Ltd.  These
\nappeals raise a very interesting question.\n<\/p>\n
88<\/span><\/p>\n
     The  assessee respondents are  companies  manufacturing
\nyarn  and  cotton fabrics, the manufacture of yarn  being  a
\nstep  in the process of. the manufacture of cotton  fabrics.
\nCotton\tfabrics (which expression included all fabrics\tcon-
\ntaining\t more than 40% by weight of cotton) were subject  to
\nexcise\tduty  on an ad valorem basis under item\t 19  of\t the
\ntariff\tin the First Schedule to the Central Excises &\tSalt
\nAct, 1944 (hereinafter referred to as ‘the Act’). “Yarn, all
\nsorts,\tnot  elsewhere specified  …..\t “became  liable  to
\nduty under item 18E of the First Schedule under the  Finance
\nAct,  1972  w.e.f. 17.3.72. The consequence was\t that,\tfrom
\n17.3.72, the yarn which was being produced by the appellants
\nbecame liable to duty under item 18E while the fabric  manu-
\nfactured by them was dutiable under item 19.\n<\/p>\n
     The  Central Government decided to give two  categories
\nof assessees the benefit of the provisions of Rules 96 V & W
\nof  the\t Central Excise Rules: (i)  assessees  manufacturing
\nwoollen\t yarn; and (ii) assessees manufacturing cotton\tyarn
\nor yarn falling under item 18E and using the same wholly  or
\npartly, in the manufacture of fabrics in their own  factory.
\nThese rules appeared in Chapter V of the Rules as Section E.
\nVI,  headed “Cotton yarn, woollen yarn, yarn  falling  under
\ntariff\titem  18E–Special Procedure”. This Section  in\t the
\nrules was inserted by notification No. 110\/61 dated  20.4.61
\nand  omitted by notification No. 146\/77 dated 18.6.77.\tThey
\nread thus:\n<\/p>\n
\t      “96-V  Application to avail of special  proce-
\n\t      dure ,–\n<\/p><\/blockquote>\n
\t      (1)  Where  a  manufacturer  who\tmanufactures
\n\t      cotton  yarn, yarn falling under item  18E  of
\n\t      the  First Schedule to the Central  Excises  &
\n\t      Salt Act, 1944 (1 of 1944) or woollen yarn and
\n\t      in  the  case of cotton yarn of  yarn  falling
\n\t      under  item 18E of the First Schedule  to\t the
\n\t      Central  Excises & Salt Act, 1944 (1 to  1944)
\n\t      uses  the whole or part of the  yarn  manufac-
\n\t      tured  by\t him in the  manufacture  of  cotton
\n\t      fabrics  in  his\town factory,  makes  in\t the
\n\t      proper form an application to the Collector in
\n\t      this  behalf the special provisions  contained
\n\t      in  this\tsection shall, on  such\t application
\n\t      being granted by the Collector, apply to\tsuch
\n\t      manufacturer in substitution of the provisions
\n\t      contained\t elsewhere than in this section\t for
\n\t      the period in respect of which the application
\n\t      has been so granted.\n<\/p><\/blockquote>\n
\t\t       (2) Such application shall be made so
\n\t      as  to  cover a period of not  less  than\t six
\n\t      consecutive calendar months, but may
\n\t      89<\/span>
\n\t      be granted for a shorter period in the discre-
\n\t      tion of the Collector.\n<\/p><\/blockquote>\n
\t      (3)  If  at any time during such\tperiod,\t the
\n\t      manufacturer does not want to avail himself of
\n\t      the  special  provisions\tcontained  in\tthis
\n\t      section, he shall give a notice in writing  to
\n\t      the  proper officer of his intention at  least
\n\t      one  week in advance; and if he fails to\tgive
\n\t      such notice he shall be precluded from  avail-
\n\t      ing himself of such provisions for a period of
\n\t      6 months from the date of such failure.
\n\t      96-W.  Discharge\tof  liability  for  duty  on
\n\t      payment of certain
\n\t      Sum,-\n<\/p><\/blockquote>\n
\t      (1) Having regard to the average production of
\n\t      cotton  fabrics  from one kilogram  of  cotton
\n\t      yarn  or\tyarn falling under item 18E  of\t the
\n\t      First  Schedule to the Central Excises &\tSalt
\n\t      Act, 1944 (1. to 1944) or the average prevail-
\n\t      ing prices of woollen yarn the Central Govern-
\n\t      ment  may,  by notification  in  the  Official
\n\t      Gazette,\tfix  from time to time\ta  rate\t per
\n\t      square metre of the cotton fabrics produced or
\n\t      per kilogram of the woollen yarn produced,  as
\n\t      the  case may be, subject to  such  conditions
\n\t      and limitations as it may think fit to impose,
\n\t      and  if a manufacturer whose  application\t has
\n\t      been granted under rule 96V pays a sum  calcu-
\n\t      lated  according to such rate, in\t the  manner
\n\t      hereinafter laid down, such payment shall be a
\n\t      full  discharge of his liability for the\tduty
\n\t      leviable\ton  the quantity of cotton  yarn  of
\n\t      yarn  falling  under  item 18E  of  the  First
\n\t      Schedule\tto the Central Excises &  Salt\tAct,
\n\t      1944 (1 of 1944) manufactured by him and\tused
\n\t      in  the manufacture of fabrics in his  factory
\n\t      or  the quantity of woollen yarn\tproduced  by
\n\t      him:\n<\/p><\/blockquote>\n
\t      1. Provided that if there is an alteration  in
\n\t      the  rates  of  duty and\/or in  the  limit  of
\n\t      exemption,  the sum payable shall be  recalcu-
\n\t      lated on the basis of the revised rates and\/or
\n\t      exemption\t limit from the date  of  alteration
\n\t      and liability for duty leviable on the quanti-
\n\t      ty  of cotton yarn or yarn falling under\titem
\n\t      18E  of  the  First Schedule  to\tthe  Central
\n\t      Excises  & Salt Act, 1944 (1 to 1944) used  in
\n\t      the  manufacture of cotton fabrics or  woollen
\n\t      yarn  produced shall not be discharged  unless
\n\t      differential duty is paid.\n<\/p><\/blockquote>\n
\t      90<\/span><\/p>\n
\t      (a)  in the case of such cotton yarn, or\tyarn
\n\t      falling  under item 18E of the First  Schedule
\n\t      to the Central Excises & Salt Act, 1944 (1  of
\n\t      1944)  as\t on  the date of  clearance  of\t the
\n\t      aforesaid cotton fabrics, and\n<\/p><\/blockquote>\n
\t      (b)  in  the case of woollen yarn, as  on\t the
\n\t      date  of clearance of such woollen  yarn\tfrom
\n\t      the  factory  of\tthe  manufacturer;   should,
\n\t      however, the amount of duty so recalculated be
\n\t      less  than the sum paid, the balance shall  be
\n\t      refunded to the manufacturer.\n<\/p><\/blockquote>\n
\t      (2)  The\trate specified\tunder  sub-rule\t (1)
\n\t      shall  be separately and distinctly  notified,
\n\t      and  shall  be separately and  distinctly\t ap-
\n\t      plied, in respect of (i) cotton yarn and\t(ii)
\n\t      woollen yarn.\n<\/p><\/blockquote>\n
\t      (3)  The\tsum payable under  sub-rule  (1)  in
\n\t      respect  of cotton yarn shall be paid  by\t the
\n\t      manufacturer along with the duty on fabrics in
\n\t      the manner prescribed in rule 52.
\n\t      Provided that where cotton fabrics are allowed
\n\t      to be removed in bond under rule 96-D from one
\n\t      factory to another (hereinafter referred to as
\n\t      the processing factory) for processing and the
\n\t      cotton fabrics also processed are cleared from
\n\t      the processing factory, the duty payable under
\n\t      sub-rule (1) shall be paid by the licencee  of
\n\t      the processing factory.\n<\/p><\/blockquote>\n
\t      A\t notification as envisaged by Rule  96V\t was
\n\t      issued,  being  notification  No.\t 62\/72,\t  on
\n\t      17.3.72. It reads as follows:\n<\/p><\/blockquote>\n
\t      “In  pursuance  of rule 96-W  of\tthe  Central
\n\t      Excise  Rules,  1944, the\t Central  Government
\n\t      hereby  directs that the rate of duty  in\t re-
\n\t      spect  of yarn containing partly more than  40
\n\t      per  cent by weight of cotton and\t partly\t any
\n\t      other  fibre or fibres, the wool or silk\tcon-
\n\t      tent  being  less than 40% by weight  of\tsuch
\n\t      yarn  (where such yarn contains wool or  silk)
\n\t      and  falling under Item No. 18E of  the  First
\n\t      Schedule to the Central Excises and Salt\tAct,
\n\t      1944  and\t of  the  description  specified  in
\n\t      column (2) of the Table hereto annexed,  shall
\n\t      be  the  rate specified in  the  corresponding
\n\t      entry in column (3) of the said Table.<\/p><\/blockquote>\n
\n91<\/span>\n\t\t       THE TABLE\nS. No.\tDescription of yarn\t\t    Rate\n(1)\t (2)\t\t\t  (3)\n\t\t\t\t  Paise per square metre\n\t\t\t\t  of the fabric made.\n1.  Yarn used in making super-\t\t    20.00\nfine fabrics.\n2. Yarn used in making fine fabrics.\t    12.00\n3.   Yarn used in making medium\t\t     6.00\nfabrics.\n4.   Yarn used in making\t\t     4.40\nmedium fabrics.\n5. Yarn used in making coarse fabrics.\t     2.20\n6.  Yarn used in the manufacture\t     4.40\n    of cotton fabrics generally\n    described as Malimo type fabrics\n    or fabrics in which warp and weft\n    yarns are connected and fastened\n    together by chain stiches baned\n    against each other.\n<\/pre>\n
7.  Yarn used in making embriodery\tThe duty for the
\n    in the place in steps or in\t\ttime being leviable
\n    motifs.\t\t\t\ton yarn contained in
\n\t\t\t\t\tthe base fabrics if
\n\t\t\t\t\tnot already paid.\n<\/p><\/blockquote>\n
8.  Yarn used in making fabrics\t\t   -do-
\n    impregnated or coated with
\n    preparation of cellulose
\n    derivations or of other
\n    artificial plastic materials.
\n\t      Provided\tthat if the manufacturer  elects  to
\n\t      avail  himself of the special provisions\tcon-
\n\t      tained  in rule 96-W aforesaid, the  procedure
\n\t      set  out\tin that rule in\t this  behalf  shall
\n\t      uniformly\t apply\tto all the yarn of  the\t de-
\n\t      scription\t specified  in the above  table\t and
\n\t      used  by him in the production of cotton\tfab-
\n\t      rics in his factory.\n<\/p><\/blockquote>\n
\t      92<\/span><\/p>\n
\t      Explanation:\n<\/p><\/blockquote>\n
\t      For the purpose of this notification\n<\/p><\/blockquote>\n
\t      (i) “base fabrics” shall have the same meaning
\n\t      as assigned to it in tariff item No. 19 of the
\n\t      first  schedule to the Central Excises &\tSalt
\n\t      Act, 1944 (1 to 1944)\n<\/p><\/blockquote>\n
\t      (ii)  the\t average count of yarn in  a  fabric
\n\t      shall  be deemed to be the count of  all\tyarn
\n\t      contained in such fabric.”\n<\/p><\/blockquote>\n
    Rules 96 V & W, it will be noticed, deal with two items:\n<\/p><\/blockquote>\n
cotton\tyarn  or yarn falling under item 18E  of  the  First
\nSchedule  and woollen yarn. Normally, under the Schedule  to
\nthe Act, woollen yarn was being charged to excise duty on an
\nad  valorem  basis  while cotton and other  yarn  was  being
\nassessed  on  weight basis. The rules cited  above  and\t the
\nnotification referred to, however, provided an\talternative,
\non the application of the assessee. On a notification  being
\nissued\tand the assessee’s option being exercised,  duty  on
\nwoollen\t yarn became payable on the basis of weight  at\t the
\nrates  prevalent at the time of clearance of the  yarn\tfrom
\nthe  factory. If the rates had gone up in the meantime,\t the
\nassessee  had to pay the differential duty and if the  rates
\nhad  gone down, the assessee would be entitled to a  refund.
\nThus the assessee was given the option of paying the duty on
\nthe  woollen yarn on weight basis at the rates prevalent  on
\nthe date of their clearance. We are not concerned with\tthis
\nhere.  So  far as cotton and other yarn\t is  concerned,\t the
\nduty,  in cases governed by a notification  and\t application
\nunder this Section, would be levied not on the weight of the
\nyarn  manufactured but on the extent of fabric\tmanufactured
\nfrom  such  yarn. Naturally, this duty could  be  calculated
\nonly after the fabric had been manufactured, on the basis of
\nthe area of cloth or fabric manufactured. This would  create
\na doubt whether the duty on yarn under the scheme is payable
\non the production of yarn or on the date of clearance of the
\nfabrics. Sub-section (3) of section 96-W clears this  doubt.
\nIt provides that the duty would be paid along with the\tduty
\npayable\t on  the fabrics under rule 52. This  clearly  shows
\nthat  it is not the incidence of liability that\t is  shifted
\nbut only the collection of the duty.\n<\/p>\n
     The  purpose  of  the rules and  notifications  may  be
\nbriefly\t set  out thus. As already mentioned both  yarn\t and
\nfabrics are individual items exigible to duty. Two levies on
\nthe  yarn  as well as on the cotton  fabrics,  on  different
\nbases, may not only impose an undue burden on
\n93<\/span>
\nthe  manufacturer but may also unnecessarily complicate\t the
\nprocess of collection of duty at two stages. The Act, there-
\nfore,  envisages  what\thas been described as  a  scheme  of
\n“compounded levy”. Under this scheme, the excise duty on the
\nyarn  is collected only as and when the manufactured  goods,
\nnamely,\t cotton fabrics are cleared from the factory and  no
\nduty is collected at the stage of the production or manufac-
\nture  of  yarn. The duty paid as per  this  notification  is
\ntreated as a full discharge of the assessee’s liability\t for
\nthe  duty  leviable  on the yarn used by  the  assessee\t for
\nmanufacture  of fabrics in its factory. To sum\tup  briefly,
\nrules  96-V and 96-W, together with the notification  issued
\nthereunder  are concerned only with the issue of the  excise
\nduty  leviable\tin  respect of yarn and what  they  seek  to
\nachieve are:\n<\/p>\n
\t\t     (a) the alteration of the basis of duty
\n\t      from  a rate calculated on the weight of\tyarn
\n\t      produced to a calculation on the basis of\t the
\n\t      area of fabric manufactured therefrom;\n<\/p><\/blockquote>\n
\t\t     (b) the postponement of the  collection
\n\t      of the duty till the point of clearance of the
\n\t      fabrics; and\n<\/p><\/blockquote>\n
\t\t     (c)  the  levy  of the  duty  at  rates
\n\t      prevalent not on the date of production of the
\n\t      yarn  but\t on  the date of  clearance  of\t the
\n\t      fabric.<\/p><\/blockquote>\n
    If the notification of 17.3.1972 had continued in force,
\nthere  would  have been no difficulty  in  its\tapplication.
\nHowever,  on 24.7.1972, the Government\tissued\tNotification
\nNo.  169 of 1972, the result of which was that\tthe  special
\nprocedure  referred  to above was made inapplicable  to\t the
\ntype  of yarn manufactured, used for weaving and cleared  by
\nthe appellants. The short question in these appeals is as to
\nthe  effect  of this omission in respect  of  yarn  produced
\nafter  17.3.72\tand cleared for captive\t consumption  before
\n24.7.72\t but lying in various departments at various  stages
\nof  manufacture\t or in the form of cotton  fabrics  not\t yet
\ncleared\t as  on 24.7.72. The Department has taken  the\tview
\nthat in respect of the yarn manufactured between 17.3.72 and
\n23.7.72\t the assessee is liable to pay the normal duty\tpay-
\nable on yarn under Item 18E so long as the fabrics  manufac-
\ntured  out of such yarn remained uncleared from the  factory
\nas on 24.7.72. On the other hand, the assessee’s  contention
\nis  that excise duty on yarn is attracted as soon as  it  is
\nproduced and cleared for captive consumption though kept  in
\nabeyance  and collected, so long as the notification was  in
\nforce,\ttill  the corresponding fabrics\t were  cleared.\t The
\nassessee  is  not liable to pay any higher duty\t in  respect
\nthereof\t unless one could bring it within the terms  of\t the
\nproviso to the notification. The short contention is that
\n94<\/span>
\nthe  proviso applies only in a case where  the\tnotification
\nunder  section 96-W continues to be in force and there is  a
\nchange\tin rates under the scheme of compounded levy  intro-
\nduced  by the notification but not where the  difference  in
\nrates is one between those prevailing on the date of produc-
\ntion  of yarn under the scheme and the date of clearance  of
\nthe goods after the abandonment of the scheme.
\n    The\t Customs, Excise & Gold Control\t Appellate  Tribunal
\n(CEGAT)\t accepted the contention of the\t assessee  following
\nits  earlier decision dated 2.4.1983 in M\/s Raipur  Manufac-
\nturing Co. v. Collector of Central Excise, Ahmedabad, [1988]
\n33  E.L.T.  542. It held that the yarn cleared\tfor  captive
\nconsumption during the period from 17.3. 1972 to 23.7.\t1972
\nin terms of the special procedure was entitled to the  bene-
\nfit of the rates fixed under Notification No. 62\/72-CE dated
\n17.3.1972  and\tthat  no further duty was  payable  on\tthat
\nquantity  of the yarn. A consequential refund to the  appel-
\nlants was directed. We notice that this order of the  Tribu-
\nnal  was  followed by another Bench of the Tribunal  in\t its
\norder  dated 20.7.1983 and this decision had  been  reported
\nmuch  earlier as Crown Spinning & Manufacturing Co. Ltd.  v.
\nCollector, [1983] E.L.T. 2433. The Collector, Central Excise
\nhas preferred these appeals.\n<\/p>\n
    We\thave come to the conclusion that the view  taken  by
\nthe  Tribunal has to be upheld. ‘Yarn’ is an excisable\tcom-
\nmodity and it is common ground before us that, normally\t and
\nbut for the special procedure and notification, duty thereon
\nis  leviable  at the point of production and  clearance\t for
\ncaptive consumption. On that view, the duty attaches  itself
\nat  the point of production and clearance of the  yarn.\t The
\nnotification does not alter this position. it does not shift
\nthe  incidence\tof duty from yarn to the  woven\t fabric.  It
\nstill  talks only of the liability of the yarn to  duty\t and
\nproceeds to provide only for its postponed collection. If we
\nare  right on this, the duty on such yarn–produced  between
\n17.3.72 and 24.7.72–has to be determined in accordance with
\nthe  rates specified in the notification, though such  rates
\nmay have to be calculated in terms of the area of the fabric
\ncleared on or after 24.7.1972. The duty cannot be determined
\nat the rates specified for yarn under item 18E as applicable
\non  the\t dates of clearance of the  fabric  manufactured  by
\nusing the yarn. To hold otherwise would really mean  holding
\nthat  the incidence of duty on the yarn under the  notifica-
\ntion  arises only on the date of clearance of  the  manufac-
\ntured  fabric. This, in our view, is not the effect  of\t the
\nnotification.\n<\/p>\n
The proviso to Rule 96-W does not help the revenue. It only
\n95<\/span>
\ncontemplates  cases  where there is a change  in  the  rates
\nprescribed  under the notification between the date of\tpro-
\nduction of the yarn and the date of clearance of the fabric.
\nIn  such a case, an assessee may well contend, but  for\t the
\nproviso, that the duty having attached itself on the date of
\nproduction of the yarn, it has to be calculated only at\t the
\nrates  then prevalent and should not be recalculated at\t the
\nrates  prevalent on the dates of clearance of  the  fabrics.
\nThe proviso precludes such an argument. It would be entirely
\nsuperfluous and redundant if, as contended for by the  reve-
\nnue,  the  liability to pay duty on the yarn  itself  arises
\nonly on the date of clearance of the fabrics. It is intended
\nto  provide  specifically that it is the  intention  of\t the
\nGovernment  that in such a case, the rates prevalent on\t the
\ndate  of  clearance of the fabric should  govern.  The\tword
\n‘recalculated’\tused  in the proviso also  supports  such  a
\nconclusion. This word would be inappropriate if the  notifi-
\ncation envisaged the levy of duty at the point of  clearance
\nof the fabrics, as contended for by the Revenue, for in that
\nevent, there would be only one calculation as at that  point
\nof  time  and no question of recalculation would  arise.  In
\nother  words, the notification grants a concession but\tonly
\nsubject to change in these concessional rates that may occur
\nuntil the fabrics made out of the yarn are cleared.
\n    We\tdo  not think that the words of the proviso  can  be
\nextended  to cover a case where the notification itself\t has
\nceased\tto apply by the date of clearance of the fabric.  To
\napply  the  proviso to such a case would result in  its\t ap-
\nplicability  to\t a  totally different  situation.  It  would
\ninvolve a comparison of unlikes. It would mean the substitu-
\ntion  of  one set of rates prescribed in connection  with  a
\nspecial\t procedure  on\tthe basis of the area  of  cloth  by
\nanother set of rates applicable to yarn in the normal course
\nwhich  is  to  be worked out on the basis  of  weight.\tThis
\ninvolves  a mix-up of two totally different schemes of\tlevy
\nof duty on yarn. We do not think it is correct to place this
\nconstruction on these provisions. In our opinion, the normal
\nrates de hors the notification will apply only in respect of
\nyarn  produced on or after 24.7.72 and not to yarn  produced
\nbetween\t 17.3.72 and 23.7.72. The assessees having  paid  at
\nthe normal rates in respect of the latter period were right-
\nly held entitled to seek a refund.\n<\/p>\n
    We may also point out that the best that can be said for
\nthe department is that the system of compounded levy  ceased
\nonly  on  24.7.1972. This means that the normal\t rules\twill
\nbecome\tapplicable. But the normal duty on  yarn,  effective
\nfrom 24.7.72, cannot be retrospectively applied to the\tyarn
\nwhich  had been authorisedly removed from the  spindles\t for
\ncaptive consumption prior to that date. The fact that
\n96<\/span>
\nthe  clearance of the fabrics made of such yarn was,  after.
\n24.7.72\t would be irrelevant in computing such\tnormal\tduty
\nfor,  yam. There is no principle or statutory language\tthat
\ncompels an assessee to be deprived of the concessional\trate
\nthat  has been made available to it, under a special  proce-
\ndure, in respect of the yam produced by it and utilised\t for
\ncaptive consumption.\n<\/p>\n
    For\t these reasons, we agree with the view taken by\t the
\nTribunal  and  dismiss these appeals. We, however,  make  no
\norder as to costs.\n<\/p>\n
R.N.J.\t\t\t\t\t      Appeals\tdis-\nmissed,\n97<\/span>\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Collector Of Central Excise, … vs Ashoka Mills Ltd. Etc. Etc on 8 September, 1989 Equivalent citations: 1990 AIR 33, 1989 SCR Supl. (1) 86 Author: S Rangnathan Bench: Rangnathan, S. PETITIONER: COLLECTOR OF CENTRAL EXCISE, AHMEDABADETC. ETC. Vs. RESPONDENT: ASHOKA MILLS LTD. ETC. ETC. DATE OF JUDGMENT08\/09\/1989 BENCH: RANGNATHAN, S. […]<\/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":[30],"tags":[],"class_list":["post-98509","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nCollector Of Central Excise, ... vs Ashoka Mills Ltd. Etc. 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