Duty rebate consistency for aviation turbine fuel supplied to Nepal and Bhutan airlines extended in assessee's favour.

A notification issued under Rule 12 of the Central Excise Rules, 1944 provided rebate of central excise duty on aviation turbine fuel supplied to foreign airlines, but excluded airlines of Nepal and Bhutan. The dispute concerned whether the same concession should nevertheless apply to such supplies made to airlines of Nepal and Bhutan. The analysis relied on a prior revisionary order in the appellants' own case, where similar treatment had already been extended under relevant executive instructions, and that order was not shown to have been challenged. On principles of consistency, the same benefit was directed to be extended in the present matters, with the issue decided in favour of the assessee.

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Issues: Whether similar duty concession was admissible in respect of aviation turbine fuel supplied to airlines of Nepal and Bhutan under the notification issued under Rule 12 of the Central Excise Rules, 1944.

Analysis: The notification under Rule 12 of the Central Excise Rules, 1944 granted rebate of central excise duty paid on aviation turbine fuel supplied to foreign airlines, excluding airlines of Nepal and Bhutan. The adjudicating authority had already extended similar treatment in the appellants' own case in revision, acting on the relevant executive instructions. Since that revisionary order was not shown to have been challenged, consistency required that the same benefit be extended in the present matters as well.

Conclusion: Similar treatment was directed to be extended to the appellants, and the issue was decided in favour of the assessee.

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