2017 (10) TMI 338

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....factured and cleared by the appellant during the year 2002-203 are as follows: a. Value of clearance of unbranded goods: Rs. 2,77,18,210/-. b. Value of clearance of branded goods: Rs. 58,13,951/-. c. Value of clearance of job-work goods: Rs. 89,16,202/-. (ii) Considering the value of clearances as stated above, the appellant had claimed the benefit of Notification No.9/2003-CE dated 1.3.2002 for the year 2003-04 with the assumption that the value of clearances of all excisable goods as contemplated under the relevant provisions of the Notification had not exceeded the limit of Rs. 300 lakhs in the preceding year i.e., 2002-03. (iii) During December 2003, the Department informed the appellant that computation of value of clearances of a....

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....003-CE dated 1.3.2003 came into effect only from 11.8.2003. Therefore, as per computation of aggregate value of clearance of all excisable goods for home consumption manufactured by the appellant exceeds Rs. 300 lakhs for the preceding financial year. Consequently, the appellant is not entitled to the benefit of Notification No.9/2003-CE dated 1.3.2003. 4.1 The Hon'ble Kerala High Court in the case of CCE & C, Cochin vs. Midas Pre-Cured Tread (P) Ltd.: 2009 (236) ELT 26 (Ker.) on this issue has clearly held that applicability of benefit of Notification is to be made with effect from the date on which the subject Notification comes into force. The Hon'ble Kerala High Court in this case has held that the Tribunal or even the High Court has n....

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....ition that without Annexure-B Notification, the respondents would not have been benefited by Annexure-A Notification providing for concession/exemption of duty. We find that Annexure-A Notification, No. 9/03, and the notification amending it, namely Annexure-B Notification issued on 11-8-2003, were issued by the Government of India in exercise of powers conferred under Section 5A(1) of the Central Excise Act. Clause (5) to Sec. 5A is as follows :- 5A (5) : Every notification issued under sub-section (1) or sub Sec.2(A)) shall- (a) unless otherwise provided, come into force on the date of its issue by the Central Government for publication in the Official Gazette, (b) also be published and offered for sale on the date of its issue by the ....