TaxTMI 
TaxTMI 
2024 (4) TMI 1086
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....s rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellants are manufacturers of various petroleum products including Motor Spirit (MS), High Speed Diesel (HSD) and Aviation Turbine Fuel (ATF). By Notification No. 22/ 2014 dated 12.11.2014 and Notification No. 24/2014 dated 02.12.2014 the excise duty applicable on MSD HSD and ATF were enhanced as under: (Notification No. 22/2014) Product Duty (Old) Duty (New) HSD (Unbranded) Rs. 1.46/L Rs. 2.96/L MS (Branded) Rs. 2.35/L Rs. 3.85/L (Notification No. 24/2014) Product Duty (Old) Duty (New) HSD (Unbranded) Rs. 2.96/L Rs. 3.96/L Ms (Branded) Rs. 3.85/L Rs. 6.1....
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....ciating the facts and the law and the binding judicial precedents on identical issue. She further submits that as per Section 5A of the Central Excise Act, 1944 Act, a notification comes into effect when: a. it is published in the official gazette b. it is offered for sale to the public 7. She further submits that only when both these conditions are fulfilled, the Notification will be said to come in effect. Whereas, in the present case both the Notification dated 12.11.2014 and 02.12.2014 were not issued for publication in the official gazette not offered for sale on the said date. Therefore, the Appellant is not liable to pay duty as per the Notifications on 12.11.2014 and 02.12.2014. 8. She further submits that on identica....
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.... of its publication in the official gazette as per Section 5A of the Central Excise Act, 1944. b) Whether the principle of unjust enrichment will apply when the sale price remained unchanged even after increase in the rate of duty and the price of the commodity was controlled by the government. 4.1 As regard the issue (a), we find that the relevant provision is made under Sub-section (5) of Section 5A of Central Excise Act, 1944 which is reproduced below: "[(5) Every notification issued under sub-section (1) [or sub-section (2A)] 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 ....
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....r (Appeals) before the CESTAT, Kolkata and the Tribunal vide its order dated 14.06.2022 dismissed the appeal of the Department by observing as under in para 11 : "11. In view of the above, we find that the Appellant's argument that the applicability of Notifications would be from the date of publication in the Gazette in terms of Section 5A of the Central Excise Act, 1944 is correct, legal and proper. Therefore, the impugned orders in respect of Excise Appeal Nos.75944, 75945 of 2016, Excise Appeal No.76508 of 2018 and Excise Appeal No.75164 of 2022, cannot be sustained and therefore are set aside. Accordingly, Excise Appeal Nos. 75872 and 75954 of 2016 are hereby dismissed." 13. Not satisfied with the decision of the CESTAT....
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....ad Tribunal has been given effect to and refund has been ordered. That apart in the cases on hand the revenue has accepted the impugned order and by orders dated 26.10.22 has granted refund. Inasmuch as the fact that the notifications were published only on 22.11.2014 and 11.12.2014, the same would be the date on which the notifications came into force and, therefore, the finding recorded by the adjudicating authority and the first Appellate Authority that the notifications came into effect on 11.12.2013 is factually incorrect. Furthermore, the respondent/assessee has made a search in the official website of the Department of Publication, Ministry of Housing and Urban Affairs, Government of India from which it is seen that notification No. ....