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1996 Supreme(SC) 2145
SUPREME COURT OF INDIA
S P Bharucha, Suhas C Sen
COLLECTOR OF CENTRAL EXCISE, BARODA, APPELLANT
VERSUS
INDIAN PETRO CHEMICALS, RESPONDENT.
Civil Appeal No. 884 of 1988, decided on December 11, 1996.
Important Points
An assessee is entitled to the benefit of the most beneficial exemption notification when multiple notifications are applicable.
Subject
Tax Law - Excise Duty
Act Referred
CENTRAL EXCISE ACT: S.5(a)
Headnote
(A) Excise Law - Exemption Notifications - Application of multiple exemption notifications - Assessee is entitled to the benefit of the notification which is more beneficial to it.
Facts of the case:
The appellate tribunal concluded that two exemption notifications were applicable to the assessee and granted the benefit of the notification that was more beneficial. The revenue department appealed this decision.
Findings of Court:
The court found no good reason to interfere with the judgment and order of the tribunal.
Issues: Whether the tribunal was justified in granting the benefit of the more beneficial exemption notification among two applicable notifications.
Ratio Decidendi: Where multiple exemption notifications are applicable, the assessee should be given the benefit of the one that is more beneficial.
Result: Appeal dismissed.
Facts of the case:
The appellate tribunal concluded that two exemption notifications were applicable to the assessee and granted the benefit of the notification that was more beneficial. The revenue department appealed this decision.
Findings of Court:
The court found no good reason to interfere with the judgment and order of the tribunal.
Issues: Whether the tribunal was justified in granting the benefit of the more beneficial exemption notification among two applicable notifications.
Ratio Decidendi: Where multiple exemption notifications are applicable, the assessee should be given the benefit of the one that is more beneficial.
Result: Appeal dismissed.
Legal Category Hierarchy
-
tax law
-
customs law
- exemption notifications
-
customs law
ORDER
We have read the judgment and order of the Customs, Excise and Gold (Control) Appellate Tribunal under appeal. It came to the conclusion that two exemption notifications were applicable and gave to the assessee the benefit of that notification which was more beneficial to it. Having read the judgment and order and heard learned counsel, we see no good reason to interfere with the judgment and order under appeal. The appeal is dismissed. No order as to costs.
