TaxTMI 
TaxTMI 
1984 (12) TMI 311
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....appellants submitted refund claim amounting to ₹ 2,252.76 on 28-9-1977 on the plea that the consignment had wrongly been cleared on payment of duty under GP-1 instead of under GP-2 and AR3A. For this consignment of L.D.O., GP-2 should have been prepared for its duty-free movement to the premises of Bihar State Electricity Board Power Station at Katihar, who is holder of L6 licence, under Chapter X Procedure of the Central Excise Rules, 1944. 2. The Assistant Collector, Central Excise, Patna by his order No. 26/CE R.E.F. (76-77) dated 14-11-1977 rejected the refund claim filed by the appellants holding that it is an express stipulation in the Notification Nos. 162/63 and 163/63, both dated 21-9-1963 that Chapter X Procedure shall be f....
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....ceived by them on 10-2-1971 at the power house was duly accounted for in their Register and oil was used for generation of electricity. Superintendent of Central Excise, Katihar also certified that Government power house, Katihar holding L6 licence No. 2-LDO/64, dated 6-3-1964 received 12,000 litres of LDO through tank-lorry No. BRQ 1251 vide G.P-1 No. T/LA 9487, dated 9-2-1971 of M/s. Indian Oil Corporation Ltd., Barauni Refinery which was entered in RG 16 Register on 10-2-1971 and accounted for power generation. Superintendent, Central Excise, Katihar also certified that this quantity of LDO was duty paid consignment which should have been non-duty paid for industrial purposes. 8. On the basis of these admitted facts, the learned represe....
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....efit by calling in aid any supposed intention of the exempting authority. In a Court of law or equity what the Legislature intended to be done or not to be done can only be legitimately ascertained from that which it has chosen to enact either in express words or by reasonable or necessary implication. According to Shri Khanna, admittedly, the appellants have not followed Chapter X Procedure and the L.D.O. was not consigned directly to L6 licenceholder and, therefore, they are not entitled to claim exemption under these Notification Nos. 162/63-C.E. and 163/63-C.E., both dated 21-9-1963. 10. As per the provisions of Notification Nos. 162/63-C.E. and 163/63-C.E., both dated 21-9-1963, the LDO consignments utilised for generation of electric....