TaxTMI 
TaxTMI 
2001 (12) TMI 3
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....m), for the respondent in C.A. Nos. 2496 and 2497 of 1992. Ramesh Singh, Ms. Bina Gupta, Ms. Vanita Bhargava and Ms. Rakhi Ray, Advocates, for the respondent in C.A. No. 7937 of 1995. JUDGMENT The judgment of the court was delivered by [Order per : Bharucha, C.J.I.]. - The case of Dhiren Chemical Industries (Civil Appeal No. 7937 of 1995) has been referred by a Bench of three learned Judges to the Constitution Bench because it appeared to the Bench that there was a conflict between the view taken in Collector of Central Excise, Patna v. Usha Martin Industries [1997 (7) S.C.C. 47] and the view taken in Motiram Tolaram & Anr. v. Union of India & Anr. [1999 (6) S.C.C. 375], both being judgments of Bench of three learned Judges. Bec....
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....e." The Court then said : "If we take the words 'already paid' in the notification delinked from other words employed therein, they would, perhaps, lend support to the contention of the Revenue as the said combination relates to an antecedent act of payment. But the word 'already' is not the decisive term in the context because the preceding word 'appropriate', cannot be sidelined to piffle. The word 'appropriate' is defined in Websters' New Dictionary and Thesaurus (Concise Edn.) as 'applicable, apposite, appurtenant, apropos apt....'. In the World Book Dictionary it is defined as 'right for the occasion, suitable, proper, fitting...'. What is the idea behind granting exemption to the commodities indicated in the notification. One reason....
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....d "appropriate" had been mislaid. All that the word "appropriate" in the context means is the correct or the specified rate of excise duty. 6. An exemption notification that uses the said phrase applies to goods which have been made from duty paid material. In the said phrase, due emphasis must be given to the words "has already been paid". For the purposes of getting the benefit of the exemption under the notification, the goods must be made from raw material on which excise duty has, as a matter of fact, been paid, and has been paid at the "appropriate" or correct rate. Unless the manufacturer has paid, the correct amount of excise duty, he is not entitled to the benefit of the exemption notification. 7. Where the raw material is not li....