Collector of Central Excise Vs. Iffco Ltd.

Collector of Central Excise vs iffco Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jul 13, 1998

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Citation: sooperkanoon.com/13838
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Jul 13, 1998
Subject: Land Acquisition

Case Summary

AI-generated summary - not the official court judgment text.

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Collector of Central Excise

Respondent

iffco Ltd.

Legal References

Reported In: (1998)(104)ELT20TriDel

Excerpt

1. the issue involved in the appeal preferred by the revenue is whether concessional rate of duty is applicable to the raw naphtha brought in by the respondents for use in the manufacture of ammonia.2. heard shri h.k. jain, learned sdr and shri lachhman dev, learned consultant.3. the commissioner of central excise has come up in appeal against the impugned order on the ground that notification no. 158/89 dated 17-7-1989 which amended the notification no. 27/89 dated 1-3-1989 including ammonia in the list of the products to which the notification applies is only prospective in nature and not applicable retrospectively. we find that notification no. 27/89 provides concessional rate of duty if raw naphtha is used in the manufacture of synthesis gas (sl.no. 20). we also find that notification 40/85, dated 17-3-1985 also provides the exemption to synthesis gas if used in the manufacture of ammonia. accordingly, taking into consideration both the notifications 27/89 and 40/85, the impugned order passed by the commissioner (appeals) is correct in law and we do not find any reason to interfere with the same. accordingly the appeal filed by the revenue is rejected.

Full Judgment

1. The issue involved in the appeal preferred by the Revenue is whether concessional rate of duty is applicable to the raw naphtha brought in by the respondents for use in the manufacture of ammonia.

2. Heard Shri H.K. Jain, learned SDR and Shri Lachhman Dev, learned Consultant.

3. The Commissioner of Central Excise has come up in appeal against the impugned order on the ground that Notification No. 158/89 dated 17-7-1989 which amended the Notification No. 27/89 dated 1-3-1989 including ammonia in the list of the products to which the Notification applies is only prospective in nature and not applicable retrospectively. We find that Notification No. 27/89 provides concessional rate of duty if raw naphtha is used in the manufacture of synthesis gas (Sl.No. 20). We also find that Notification 40/85, dated 17-3-1985 also provides the exemption to synthesis gas if used in the manufacture of ammonia. Accordingly, taking into consideration both the Notifications 27/89 and 40/85, the impugned order passed by the Commissioner (Appeals) is correct in law and we do not find any reason to interfere with the same. Accordingly the appeal filed by the Revenue is rejected.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Collector of Central Excise vs iffco Ltd. Same Subject Land Acquisition