ASSISTANT COMMISSIONER CENTRAL EXCISE Vs. RAJESH BHATTI

JUDGEMENT

(1.) Petitioner - Assistant Commissioner of Central Excise is a Central Excise Officer under the Central Excise Act, 1944. Duties and powers of a Central Excise Officer for levy, collection and refund of Central Excise Duty, are prescribed under the Central Excise Act, 1944. Section 11B of this Act provides for claim of refund of excise duty. This section, in relevant part, is as under :

(2.) Section 5A of the Central Excise Act empowers the Central Government to grant exemption from duty of excise on such conditions as may be specified in the notifi-cation granting such exemption. Section 5A is as under :

(3.) It will be thus seen that Central Government may grant exemption from duty of excise either absolutely or subject to such condition as may be specified in the notification granting such exemption. In the exercise of this power Central Government issued a Notification No. 64/93-CE dated 28.2.1993 under heading 87.03 of the Central Excise Tariff Act, 1985 relating to Motor Cars, Station Wagons, etc. We may quote this notification as under :