CGST & CE. Jaipur Versus M\/s C.P. Udyog
Central Excise
2018 (6) TMI 874 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 28-5-2018
Appeal No. E\/50360\/2018-DB – A\/52046\/2018-EX[DB]
Central Excise
Mr. Bijay Kumar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial)
\nShri R.K. Mishra, D.R. – for the appellant
\nShri Jitin Singhal, Advocate – for the respondent
\nPer Rachna Gupta :
\nThe present appeal has been filed against the order of Commissioner (Appeals) dated 12.10.2017 vide which the demand raised by the department and confirmed by the original adjudicating authority has been dropped along with the penalties imposed.
\n2. The facts relevant for the purpose are that the respondent M\/s C.P. Udyog was engaged in the manufacture of detergent and soap falling under the Chapter 34 of the Schedule to the Central Excise Tariff Act, 1985 and was enjoying exemption under Central Excise. It was on an enquiry as was initiated against it by the Anti Evasion Team<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \/2003, the unit of the manufacture has to exist in a rural area. Rule 5(H) of the said notification, while defining the rural area excludes the area falling within the Cantonment area. Rule 5(H) is extracted herein above: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all within rural area. It is only if the unit falls within municipal limit or within the limits of Cantonment Board etc. that it shall be out of the definition of rural area and out of the ambit of notification under which the appellant has claimed benefit. The provision is absolutely silent extending any peripheral area to be included within the definition of the said municipal area or the Cantonment Board Area. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" CGST & CE. Jaipur Versus M\/s C.P. UdyogCentral Excise2018 (6) TMI 874 – CESTAT NEW DELHI – TMICESTAT NEW DELHI – ATDated:- 28-5-2018Appeal No. E\/50360\/2018-DB – A\/52046\/2018-EX[DB]Central ExciseMr. Bijay Kumar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Shri R.K. Mishra, D.R. – for the appellant Shri Jitin Singhal, Advocate – for the respondent Per … Continue reading “CGST & CE. Jaipur Versus M\/s C.P. Udyog”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12289","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12289","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12289"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12289\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n“5(H) “Rural Area” means comprised in a village as defined in the land revenue records, excluding –
\n(i) The area under any municipal committee, municipal corporation town area committee, cantonment board or notified area committee, or
\n(ii) Any area that may be notified as an urban area by the Central Government or a State Government.”
\nIt is impressed upon that as per the information obtained under RTI by the manufacturer itself their unit falls in village Derathu and the same falls within 2 Kms. periphery of the cantonment area and hence the benefits of the impugned notification have rightly been denied. The order under challenge has failed to consider the same and accordingly is prayed to be set aside.
\n5. While rebutting these arguments, it is submitted by th<\/p>\n
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\nIn a plethora of cases, it has been stated by various judicial pronouncements that where, the language is clear, the intention of the legislature is to be gathered from the language used. It is not the duty of the court either to enlarge the scope of legislation or the intention of the legislature, when the language of the provision is plain. The court cannot rewrite the legislation for the reason that it had no power to legislate. The court cannot add words to a statute or read words into it which are not there. The court cannot, on an assumption that there is a defect or an<\/p>\n
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