2020 (3) TMI 700

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AND HON'BLE MS. RACHNA GUPTA, 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 w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....published and offered for sale on the date of its issue by 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) o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hich was sanctioned by the original authority. On appeal by 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 itsel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....LT 192 (SC)] and MD Overseas Ltd [2017 (356) ELT A136 (SC)] 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) hav....