AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
1984 (7) TMI 378
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....ed 18-8-1980. The second order-in-appeal is No. 1660/80 dated 5-8-1980 passed in respect of Assistant Collector of Central Excise, Ernakulam's order No. V/10/18/10/78/318 dated 15-1-1979. The third order-in-appeal is No. 333/81 dated 18-2-1981 and passed in respect of Assistant Collector of Central Excise, Eruakulam's order No. V/10/18/29/78/3444, dated 18-8-1980. The dispute in all the three matters is the same. M/s Hindustan Petroleum Corporation Ltd. filed refund claim of basic and special excise duty paid on oil supplied as bunker to Indian Navy ships, during three periods, namely, (i) August, 1978, (ii) February, 1978 to May, 1978 and (iii) May-June, 1978. The ground for the refund claim was that bunker supplied to Indian Navy vessels ....
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....duty paid excisable goods, under bond. It contemplates such shipments without payment of duty i.e. free of excise duty. For this purpose, the shippers have to furnish a bond to the central excise, undertaking to pay the full duty if the goods are not exported out of India. It needs to be noted very carefully that even in shipment under rebate under rule 12, the concession is full and complete except for a short period when the rebate was reduced by an amount equal to Rs. 16.61. This period was from December 1977 to August 1978. After this, full rebate is being given without any discount, and the position in respect of shipments of duty paid stocks and non-duty paid stocks is now the same. 4. The counsel said that Notification 11/49-....
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....isions of rule 12 and rule 13 to justify the petitioners claim for total exemption from payment of duty under rule 13. The court did not accept this and ruled that the demands of duty were correct, although it also ruled that the demands were hit by the bar of limitation under central excise rule 10. The learned counsel for the department Mr. V. Laxmi Kumaran, therefore, urged that there was nothing more to be argued because this ruling of the High Court covered these cases and on this ground alone, the appeals have to be rejected. 6. The claim for refund made before the Assistant Collector in all the three cases was that bunker fuel supplied to Indian Navy ships was exempted from basic excise duty under Notification No. 70/77-CE, d....
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....ar why the Assistant Collector and the Appellate Collector came to the conclusion that Notification 70/77-CE exempted only the Additional Duties of Excise (Goods of Special Importance) Act, 1957. When the Government wants to exempt goods from only the (1957 Act) additional duties of excise, it frames the notification differently, as we can see from Notification 29/83-CE, dated 1-3-1983. This notification reads - "In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (3) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby exempts sugar, falling under subsection (1) of Item No. (1) of the First Sc....
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....claims shall be paid to the claimant within three months from the date of this order. 12. We need not discuss the submissions of the learned counsel for the department because the decision of the Delhi High Court quoted by him will not apply to these refund claims because they are under a totally different notification. Regardless of what Notification No. 11/49-CE may say and regardless of the provisions of rule 12 and rule 13 of the Central Excise Rules, these supplies of bunker oil to Indian Nevy vessels were covered by a specific notification under rule 8 of the Central Excise Rules, 1944. As we have seen, these proceedings started on claims made by the shippers for refund of the duty paid on the stores. 13. [Per : G. San....
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.... "(b) No notification or order issued or made under the Central Excises Act or the said rules (whether issued or made before, on or after the 24th day of September, 1982 and whether or not in force on such date) granting any exemption from any duty of excise or fixing any rate of such duty shall have the effect of, or be construed as, providing for exemption from the duty of excise leviable, or, as the case may be, fixing the rate of duty, under the said Central law, unless such notification or order :- (i) expressly refers to the provisions of the said Central law in the preamble ; or (ii) by express words, provides for an exemption from the duty of excise leviable, or, as the case may be, fixes the rate of duty, under the said Cent....