INTERPRETATION OF STATUTES – PT.II
IN THE HIGH COURT OF JUDICATURE AT BOMBAY, while deciding on 26.8.09 the C.Excise appeal no. 118 of 2007 in re: COCA COLA INDIA PVT. LTD vs CCEX PUNE-III it was observed as follows : -
QUOTE: The principle that a specific provision will override a general provision is not applicable to provisions whihc are in the nature of concessions or exemptions.
The Supreme Court in an appeal filed by the assessee in H.C.L. Limited vs CC N.DELHI [2001-130-ELT-405 (SC)] reversed the decision of CESTAT and held as under:-
“The question in these appeals is covered in favour of the appellant by the order of this Court in COLLECTOR OF C.EXCISE, BARODA vs IPCL [1997-92-elt 13]. Where there are two exemption notificaions that cover the goods in question, the assessee is entitled to the benefit of that exemption notfication which gives him greater relief, regadless of the fact that the latter notification is general in its terms and the other notification is more specific to the goods.”
UNQUOTE
[for full text of the judgement please visit http://www.taxesinindia.com and click on the citation taxind_2009_hc_bom_cea_118]
HIGH COURT ORDERS
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