TaxTMI 
TaxTMI 
2017 (7) TMI 21
X X X X Extracts X X X X
X X X X Extracts X X X X
....der of even date, i.e., dated 23.09.2010, passed by the Customs, Excise and Service Tax Appellate Tribunal (in short The Tribunal ), while CMA No.644 of 2011 has been preferred against the judgment and order dated 07.10.2010 of the Tribunal. CMAs No.2057 to 2062 of 2012 have been preferred against the judgement and order of even date, i.e., 24.10.2011. 2. At the point in time, when, CMAs No.641 to 644 of 2011, were admitted, the following substantial questions of law were framed for consideration, by this Court : (1)Whether in the facts and circumstances of the case, the Tribunal is right in applying para 5 of Notification No.32/2005-CE dated 17.8.2005 to mean that sanction of refund only on duty paid on cement and steel utilized in t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....is justified in interpreting the Notification to grant relief of refund only on actual duty paid on cement and steel evidenced by duty paid documents. (8)Whether in the facts and circumstances of the case, the Tribunal is justified to deny the refund claim relying on Para 5 of the Notification, importing duty paid nature of goods, when it refers only to the period during which duty paid materials are purchased. 2.1. Similarly, while admitting CMAs No.2058 to 2062 of 2012, this Court framed the following substantial question of law for consideration : "Whether the Notification No.32/2005-CE dated 7.8.2005 (SIC 17.08.2005 ) to be interpreted for sanction of refund of amounts as per Para 4 of the Notification alone to say, 6% of the c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on, since, much turns on the content of the Notification and the interpretation, which is to be placed on clause 3(d) of the said Notification, on which reliance is placed by the appellant. The entire Notification is, thus, extracted hereafter, for the sake of convenience :- "Exemption to cement and steel used in construction of houses in Tsunami affected areas of Tamil Nadu, Andhra Pradesh, Kerala, Pondicherry and Andaman & Nicobar Islands. - In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 91 and section 93 of the Finance (No.2) Act, 2004, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts cement f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....goods to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, (hereinafter referred to as jurisdictional excise officer), in whose jurisdiction the area where such houses are being constructed is situated; (c) The approved construction agency shall file a claim for refund of the said duties paid on the said goods procured and utilised in construction of such houses by it along with a self certified consumption certificate of the said goods to the jurisdictional excise officer, on a quarterly basis, within sixty days from the end of the relevant quarter and such period may be extended by the jurisdictional excise officer by another sixty days; (ca) The approved construction agen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rusal of the Notification would show that the purpose of issuing the Notification, which is an exemption Notification was to reimburse the specified goods from whole of the duty of excise leviable under the Central Excise Act, 1944 (in short the CE Act ). This aspect is evident upon the reading of the first part of Notification, wherein, it has been indicated that in excise of the powers conferred under Section 5A(1) of the CE Act, read with Sections 91 and 93 of the Finance (No.2) Act, 2004, the Central Government is satisfied that it is in public interest to exempt the cement and steel used in construction of houses, which were affected by tsunami in any concerned districts located in the State of Tamil Nadu, Andhra Pradesh, Kerala and th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....aximum of Rs. 9,000/- per house. 6. In our view, the said submission fails to take note of clause 5, as rightly pointed out by the Tribunal, which, clearly, provides that the exemption contained in the Notification shall only be in respect of the duties paid on the cement and steel, which have been used in tsunami affected houses (including temporary shelters) constructed on or after the 01.04.2005 and on or before 31.07.2007. 7. In our view, if, the opening part of the Notification, as noticed by us, is read along with clause 5, the only conclusion one could reach is that the entire object and purpose of the Notification was to reimburse the whole of the duty in respect of cement and steel, which was used in construction of tsunami a....