TaxTMI 
TaxTMI 
2020 (3) TMI 700
X X X X Extracts X X X X
X X X X Extracts X X X X
.... MEMBER (JUDICIAL) Shri G. Prahlad, Advocate for the appellants. Shri Mir Anwar Mohiuddin, Authorized Representative for the respondent. ORDER PER: P. VENKATA SUBBA RAO. 1. In all these cases the issue involved is identical and hence the matters are being taken up together. The appellants in these cases are manufacturers of petroleum products. They were liable to pay Central Excise duty @....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y the Directorate of Publicity and Public Relations, Customs and Central Excise, New Delhi, under the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)." 2. It is the contention of the learned counsel for the appellant that unless both the conditions indicated in the section 5A(5) of the Central Excise Act are fulfilled the Gazette notific....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y the revenue, the first appellate authority set aside the order of the lower authority and allowed the department's appeal following the ratio of the judgment of the Hon'ble Apex Court in the case of Ganesh Das Bhojraj [2000 (116) ELT 431 (SC)] holding that the exemption notification comes into force from the date of the notification itself. Learned counsel would argue that this judgment was issu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....] upholding the judgment of the Hon'ble High Court of Gujarat as reported in 2017 (353) ELT 12 (Guj.). 3. Learned department representative reiterates the findings of the first appellate authority. 4. We have considered the arguments on both sides and perused the records. We find that both the conditions mentioned in section 5A(5) have to be fulfilled for any notification to come into force. I....