TaxTMI 
TaxTMI 
2015 (10) TMI 2352
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.... the duty of excise specified thereon in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); and (b) the special duty of excise specified thereon in the Second Schedule to the said Central Excise Tariff Act. 2. The said notification does not grant exemption in respect of additional duty leviable under additional duty of Excise (goods of special importance) act 1957. The applicants be claimed that the exemption 8/99 grants exemption from duty of Excise which includes additional duty leviable under additional duty of Excise (goods of special importance) act 1957. The appellants claimed this on the basis of a clarification dated 7.5.99 issued by member (budget). They could not produce the said clarification. In the ord....
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.... on the goods specified in sub-section (1). 6. A perusal of the said provision shows that the breach of the provision of the Act has not been made penal or an offence and no power has been given to confiscate the goods. It only provides for application of the procedural provisions of the Central Excises and Salt Act, 1944 and the Rules made thereunder. It is no longer res integra that when the breach of the provision of the Act is penal in nature or a penalty is imposed by way of additional tax, the constitutional mandate requires a clear authority of law for imposition for the same. Article 265 of the Constitution provides that no tax shall be levied or collected except by authority of law. The authority has to be specific and exp....
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....at Notification No.8/99 exempts only duties of Excise leviable under the specified acts. The additional duty of Excise (goods of special importance) act 1957 is not the specified under the said notification. The notification has to be read strictly. He relied on the Hon'ble Supreme Court decision in the case of Modi rubber Limited 1986 (25) 849. The particularly relied on paragraph 8 and 9 of the said decision which read as follows: 8. The first question that arises for consideration on these facts is as to what is the true import of the expression `duty of excise in the notifications dated 1st August 1974 and 1st March 1981. It is only if this expression is held to include duties of excise leviable not only under the Central Exci....
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....ontention by pointing out that whenever the Central Government wanted to confine the exemption granted under a notification to the duty of excise leviable under the Central Excises and Salt Act, 1944, the Central Government made its intention abundantly clear by using appropriate words of limitation such as duty of excise leviable under Section 3 of the Central Excises and Salt Act, 1944" or duty of excise leviable under the Central Excises and Salt Act, 1944" or duty of excise leviable under the said Act as in the Notification No. CER-8(2)/55-C.E., dated 17th September, 1955, Notification No. 255/77-C.E., dated 20th July, 1977, Notification No. CER-8(1)/55-C.E., dated 2nd September, 1955, Notification No. CER-8(9)/55-C.E., dated 31st De....
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....tion and this would be more so in case of subordinate legislation by Executive. The officer drafting a particular piece of subordinate legislation in the Executive Department may employ words with a view to leaving no scope for possible doubt as to its intention or sometimes even for greater completeness, though these words may not add anything to the meaning and scope of the subordinate legislation. Here, in the present notifications, the words `duty of excise leviable under the Central Excises and Salt Act, 1944 do not find a place as in the other notifications relied upon by the respondents. But, that does not necessarily lead to the inference that the expression `duty of excise' in these notifications was intended to refer to all dutie....