Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Rules 1944 Rule 8(1) and 9A Excise duty |
Content Type | Text |
Resource Type | Law Order |
Jurisdiction | India |
Act(s) Referred | Central Excise Rules (0 of 1944) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Excise Rules 1944 : Rule 8(1) and 9A Excise duty - Notification No. 132 of 1982 dated 21.4.1982 - Amendment of - Subsequent notification No. 193 of 1982 dated 11.6.1982 - Effect of Amendment - Applicability of Notifications - Sugar - Rebate in excise duty - Question whether the excess production of sugar by appellant during the designated period commencing on 1st May, 1982 but before the date of issue of Amending Notification No. 193 was entitled to duty reduction in terms of Notification 132 as substituted by Notification 193 - Held - Appellant is entitled for the rebate under the substituted Notification No. 193182 dated 11th June, 1982 even for a period of 1st May till 11th June, 1982 - Appellant 's case held covered by substituted para 4 of the Notification - If assessee is otherwise entitled for exemption he cannot be denied merely on the ground that he has already paid the duty for the period in question - Even if duty is paid under ignorance of law or otherwise, if by subsequent legislation or valid Notifications the obligation to pay the duty is withdrawn, it cannot be refused since it has already been paid. Statutory interpretation - Taxing statute - Notification - Unless there is anything to the contrary in the Act, Rules or Notification, if there be two possible interpretation, it is that interpretation which subserve the object and purpose should be accepted. |
Judge | N/A |
Neutral Citation | 1999 INSC 183 |
Petitioner | Belapur Sugar And Allied Industries Ltd. |
Respondent | Collector Of Central Excise, Aurangabad |
SCR | [1999] 2 S.C.R. 635 |
Judgement Date | 1999-04-13 |
Case Number | 122 |
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