2025 (11) TMI 121

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.... 29.08.2016 (herein after, referred to as 'the impugned order') passed by Commissioner of Central Excise (Appeals), Mumbai-II, Mumbai. 2.1 The miscellaneous applications being No. E/Misc./85358/2024 and No. E/Misc./85359/2024 have been filed by the Revenue seeking change in the name and address of the respondent to "Commissioner of Central Goods Service Tax & Central Excise, Navi Mumbai" having the office of the Commissionerate at the address "16th Floor, Satra Plaza, Sector-19D, Palm Beach Road, Vashi, Navi Mumbai-400 705", due to change in the territorial jurisdiction after introduction of GST regime vide Notification No.13/2017-C.E. (N.T) dated 09.06.2017 and as the appellants-assessee falls in their jurisdiction. As the revised name and address of the respondent correctly reflect the revised jurisdictional departmental authorities under whose jurisdiction the appellants-assessee is functioning for the purpose of Central Excise, the miscellaneous applications are allowed and the revised name and address of the respondent is duly incorporated in the cause title. Registry is directed to carry out the necessary changes for record purpose. 2.2 Further miscellaneous application....

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....ce of MS and HSD during the day. Owing to the reason that the effective date of the said notification was not specifically mentioned therein, the appellants did not discharge the revised rate of Excise duty on the clearances made during 12.11.2014. However, the Appellants had started paying at the enhanced rates for the subsequent clearances on 13.11.2014 onwards. 3.3 In this regard, the Department by letter dated 01.12.2014 had directed the appellants to pay the differential Excise duty in respect of clearances of products made on 12.11.2014, on the understanding that the Notification No. 22/2014-C.E. dated 12.11.2014 is effective from 12.11.2014. Accordingly, the appellants had discharged the differential Excise duty of Rs.4,23,65,280/- under protest, vide payment made through Challan No.00070 dated 06.12.2014, in respect of petroleum products removed from their refinery under the cover of Excise invoices No. 6000065325 at 15.39 Hrs., No. 6000065328 at 15.47 Hrs., No. 6000065571 at 10.49 Hrs., and No. 600006687 at 13.57 Hrs., all dated 12.11.2014. Further, the appellants had also informed the jurisdictional Superintendent of Central Excise by their letter dated 08.12.2014, tha....

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.....2014 onwards. 3.6 The department by letter dated 30.12.2014 had directed the appellants to pay the differential Excise duty in respect of clearances of products made on 02.12.2014, on the understanding that the Notification No. 24/2014-C.E. dated 02.12.2014 is effective from 02.12.2014. Accordingly, the appellants had discharged the differential Excise duty of Rs.2,38,83,272/- under protest, vide payment made through Challan No.00094 dated 06.01.2015, in respect of petroleum products removed from their refinery under the cover of Excise invoices No. 6000072644 at 10.37 Hrs., No. 6000072416 at 16.17 Hrs., No. 6000072422 at 16.23 Hrs., and No. 6000073980 at 10.12 Hrs., all dated 02.12.2014. The appellants had discharged the differential Excise duty of Rs.2,38,83,272/- under protest, vide payment made through Challan No. 00094 dated 06.01.2015. Further, the appellants had also informed the jurisdictional Superintendent of Central Excise by their letter dated 07.01.2015, that in their understanding the enhanced rate of excise duty was applicable from 03.12.2014 and to this effect they have made a representation to the Ministry of Petroleum & Natural Gas. Therefore, the appellants a....

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.....11.2014 and 02.12.2014 is admissible or not, and whether the impugned orders upholding the orders of original authority in rejecting the refund claims of appellants are sustainable in terms of Section 11B of the Central Excise Act, 1944 or otherwise? 5.2 In order to address the above issue of date of effect of the notification issued in enhancing the rate of excise duty under Section 5A of the Central Excise Act, 1944 and the claim of refund of differential duty paid under protest, we would like to refer the relevant legal provisions contained in Sections 5A and 11B of the Central Excise Act, 1944 during the relevant time of dispute. The relevant provisions are extracted and given as follows: CENTRAL EXCISE ACT, 1944 "Section 5A. Power to grant exemption from duty of excise. (1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after removal) as may be specified in the notification, excisable goods of any specified description from the whole or any part of the duty of ex....

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.... as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 12A) as the applicant may furnish to establish that the amount of duty of excise and interest, if any, paid on such duty in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such duty and interest, if any, paid on such duty had not been passed on by him to any other person : Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section as amended by the said Act and the same shall be dealt with in accordance with the provisions of sub-section (2) as substituted by that Act : Provided further that the limitation of one year shall not apply where any duty and interest, if any, paid on such duty has been paid under protest. (2) If, on receipt of any such application, the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise is satisfied that the whole or any part of the duty of exc....

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.... official Gazette; and (ii) additional requirement of publishing of the notification and offering it for sale on the date of its issue by the Directorate of Publicity and Public Relations, Customs and Central Excise, New Delhi functioning under the Central Board of Excise and Customs (CBEC). It also transpires that both the above conditions have to be fulfilled in order to bring into effect the notification issued under Section 5A ibid. Further, the use of the words "unless otherwise provided" also provides for bringing into effect of the notification on a future date, than the date of its issue for publication, by specifically providing for the same in the said notification. 7.1 From the details available in the official website of the Directorate of Printing, Department of Publication in the Ministry of Housing and Urban Affairs of the Government of India, the various notifications issued by the Ministry/Organisation under various subjects on a particular day i.e., 'the date of the notification' are published in the official document i.e., 'The Gazette of India' on a 'publish date' and is offered for sale to the public. The Department of Publication is a service de....

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....-C.E. dated 02.12.2014 was published in the Gazette of India on 11.12.2014. Therefore, it could be concluded that the notifications have been issued by the Ministry of Finance on 12.11.2014 and 02.12.2014 even though these were published in the official Gazette subsequent to the issue date i.e., on 22.11.2014 and 11.12.2014, respectively. These are evident from the extract of the notifications and its issue, publication details provided in the official website of the Department of Publication as given below: Details in respect of Gazette Notifications issued on 12.11.2014 by the Central Government, which were published in the Gazette of India Details in respect of Gazette Notifications issued on 02.12.2014 by the Central Government, which were published in the Gazette of India 7.3 In terms of the sub-section 5(a) to Section 5A ibid, every notification issued shall come into force on the date of its issue by the Central Government for publication in the official Gazette, and not on the date of publication of the notification in the official Gazette. Therefore, it could be concluded that Notification No.22/2014-C.E. dated 12.11.2014 and Notification No.24/2014-C.E. dated 02.....

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....nced rate of duty was not published and offered for sale to the public on the date of its issue and therefore it cannot be taken as the effective date for enhanced rate of duty. The relevant paragraphs in the said judgement is extracted and given below: "2. Suffice is to state that in these proceedings, the respondent has ultimately succeeded inasmuch as this plea has been accepted and the Division Bench of the High Court has concluded that notification issued under Section 14(2) of the Customs Act cannot be held to have come into force with effect from 3-8-2001. There was some dispute as to whether the notification was published on 3-8-2011 itself or it was published on a later date. However, from the record, it gets revealed that the notification was sent for publication after the normal office hours, i.e., much after 5 p.m. on 3-8-2001. It was almost at the midnight, may be few minutes before 12 in the night. Even if it is to be treated as notification having been published on 3-8-2001 itself, i.e., just before the midnight, an issue has arisen as to whether it could be made effective qua the goods which were already cleared during the day time on the basis of earlier n....

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....efore, it was not justified and lawful on the part of the Department to claim the differential amount of duty on the basis of said notification. These appeals are, accordingly, allowed only on this ground and it is not necessary to go into other issues at all." 8.2 In this regard, we also find that the appellants have produced refund sanction orders issued by the jurisdictional Central Excise authorities in respect of similarly placed refineries of petroleum industry/ OMCs such as M/s Indian Oil Corporation Limited, Bongaigaon Refinery, P.O. Dhaligaon, District Chirang, Assam and M/s Hindustan Petroleum Corporation Limited, Visakhapatnam on the very same issue treating that the notifications have come into force on the next date of its issue. Further, such authorities have also placed reliance on the invoices issued by the oil companies indicating the excise duty at the pre-revised rates and the burden of differential duty paid had not been passed on to their customers and on the basis of judgement given by the Hon'ble High Court of Gujarat in the case of Commissioner of Central Excise & Customs Vs. Dhariwal Industries Limited - 2014 (303) E.L.T. 496 (Guj.) which was also affirm....

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....h by Gazette Category Search by Bill / Assent / Act Search by Notification Date Search by Publish Date Page 12 of 15 5181 words [7 Acces sibility: Unwallable English (United States) -- -+ 90% 16:45 EN 0 Search 01-10-2025 +1.95% Document 2 रजिस्ट्री सं० डी० पालन-33004/99 REGD. NO. D. L-33004/99 भारत राजपत्र The Gazette of India EXTRAORDINARY PART II- Section 3-Sub-section (i) प्राधिकार से प्रकाशित PUBLISHED BY AUTHORITY नई दिल्ली, बुधवार, नवम्बर 12, 2014/कार्तिक 21, 1936 NEW DELHI, WEDNESDAY, NOVEMBER 12, 2014/KARTIKA 21, 1936 #. 5831 No. 583] वित्त मंत्रालय राजस्व विभाग) अधिसूचनà....

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....§à¤¨ करती है, अर्थात- उक्त अधिसूचना में, सार णी में,- (i) क्रम संख्या 70 में .- (क) स्तंभ (3) की मद् (i) के सामने स्तंभ (4) में की प्रविष्टि के स्थान पर, "2.70 रुपये प्रति लिटर "प्रविष्टि प्रतिस्थापित की जायेंगी; (ख) स्तंभ (3) की मद (ii) के सामने स्तंभ (4) में की प्रविष्à....

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....भारत के राजपथ, असाधारण, भाग-II, खंड -3, उपखंड (1) में, प्रकाशित की गई थी और सा.का.नि. 792(अ), तारीख 11 नवम्बर, 2014 उसमें अंतिम संशोधन अधिसूचना सं. 21/2014-केन्द्रीय उत्पाद शुल्क, तारीख 11 नवम्बर, 2014 के द्वारा किया गया था। MINISTRY OF FINANCE NOTIFICATION New Delhi, the 12th November, 2014 No. 22'2014-Central Exeise C.S.R. 795(E) .- In exercise of the powers conferred by sub-section (1) of section 5% of the Central Excise Act, 1944 ....

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....s Extra Ordinary Part III-Section 4 12-Nov-2014 23-Nov-2014 NOT available ( 161724) 12 0.09 MB 7 28℃ 16:50 ENG Q Search Mostly doudy 01-10-2025 IN Centasonline | Excise BL Service X &Gazette Search × - 1 € C Degazette.gov.in/{S(4utppvalabiltjzkurypvi4rc\SearchNotificationDate.aspx?id=254801 Ministry of Finance Department of Revenue Central Board of Direct Taxes makes the following amenementa to meet following notifications of the Govt of Incia, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. Extra Ordinary Part II-Section 3 Sub-Section (I) 12-Nov-2014 21-Nov-2014 NOT available [ 161693) 1 0.17 MB 6. Ministry of Finance Department of Financial Services NOT available The Central Govt. hereby appoints Dr. Hasmukh Adhia, Secretary, Department of Financial Services as Member of the sald Corporation vice Shri Gurdial Singh Sandhu, with immediate effect till further orders Extra Ordinary Part II-Section 3- Sub-Section (I) 12-Nov-2014 21-Nov-2014 NOT available ( 101692 ) 1 0.1 MB 7. Vice President Secretariat NOT available NOT available These rules may be called the Vice- President Secretariat (Recruitme....

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....¤•à¤¾.नि. 882[4) .- केन्द्रीय सरकार, केन्द्रीय उत्पाद शुल्क अधिनियम, 1944 (1944 का 1) की क्षारा 5 की उपद्वारा (1) द्वारा प्रदत्त शक्तियों का प्रयोग करते हुए, वह समाक्षान हो जाने पर किलोकहित में देगा करना आवश्यक है, भारत सरकार के वित्त मंत्रालय (राजस्व विभाà¤....

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....¤¤à¤‚भ (4) में की प्रविष्टि के स्थान पर, 3.50 रुपये प्रति लिटर - प्रविष्टि प्रतिऱ्या चित की जायेंगी; [7] स्तंभ (3) की मद (iI) के सामने स्तंभ [4] में की वविष्टि के स्थान पर, .25 साक्ष्ये प्रति लिटर 'वविष्टि बलिस्थापित की जायेंगी; Pu: 1 . 12/2012-4-11 15 -14, MÔN9 17 #19, 2012. 1.41.9. 163(90), 10)G 17 #T *, 2012 उसमें अंतिम स....

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....s Welfare Department of Agriculture and Cooperation NOT available These rules may be caled the Ministry of Agriculture, Department of Agriculture and Cooperation, Superi Aur Masala Vikas Nideshalaya (Directorate of Arecanut and Spices Development), Group C posts Recruitment Rules, 2014. Extra Ordinary Part Il-Section 3- Sub-Section (I) 02-Dec-2014 20-Jan-2015 NOT available ( 1102491 ) 2 0.26 MB 2. Ministry of Coal NOT available NOT available The Central Govt. hereby gives notice of its Intention to prospect for coal in the land described in the said Schedule Extra Ordinary Part II-Section 3- Sub-Section (#) 02-Dec-2014 27-Dec-2014 NOT available ( 162143 | 2 0.53 MB Ministry of Home Affairs NOT available NOT available These rules may be called the indo- Tibetan Border Police Force, Veterinary Cadre (Group B and Group C Posts) Recruitment Rules, 2014. Extra Ordinary Part II-Section 3- Sub Section 00 02-Dec-2014 27-Dec-2014 NOT available ( 182113 ] 0.27 MB 4. Lok Sabha Secretariat NOT available NOT available Bill misi introduced in Lok Sabha on 2nd December, 2014, The School of Planning Extra Part II-Section 2 02-Dec-2014 17-Dec-2014 NOT available 17:46 ENG IN 6 ....