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G.A.BRAHMA DEVA, SHIBEN K.DHAR
Indian Hume Pipes – Appellant
Versus
Collector of Central Excise, Kanpur – Respondent
Per G.A. Brahma Deva, Member (Judicial) :
Arguing on behalf of the Appellants the Ld. Consultant submits that the issue with reference to the eligibility of benefit in terms of Notification No. 96/86 dated 10.2.86 and 67/87 and 1.3.87. These two Notifications prescribing the effective rate of duty at the rate of 12% and 15% respectively. Since Notification 96/86 dated 10.2.86 was in force till 17.3.87 and this notification was more beneficial to the party they filed refund claim in terms of this notification. The contention of the party has been negatived by the authorities below on the ground that subsequent notification prevails. The Collector (Appeals) relied upon the decision of the Hon'ble Supreme Court in the case of Commissioner of Sales Tax U.P. Vs. Agra Belting Works reported in 1987 (32) ELT 251 (SC) wherein it was held that subsequent notification describing rate of sales tax on belting materials without withdrawing of earlier exemption the State Government has authorised to grant both exemption as well as variation in the sale tax. Subsequent notification treatable as combined notification both for withdrawing exemption as well as for providing levy of tax. The Ld.
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The court can enhance compensation based on the deceased's income and family dependency, and adjust the multiplier used by the Tribunal if found unjustified.
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