Case Law Details
Indian Oil Corporation Limited Vs Commissioner of Central Excise & GST (Madras High Court)
Facts- Exemption claimed by the petitioner was rejected. Thereafter, the petitioner sought settlement of dispute under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. However, revenue argued that lubricant figures in 4th schedule of the Act and such goods are expressly excluded from the benefit of the Scheme.
Conclusion- It is nobody’s case that lubricants are exempt from central excise duty. Undoubtedly, they figure as goods under Schedule 4. However, the rate of duty stipulated is ‘….’ and, in my considered view, lubricants cannot be considered to be excisable goods, in such circumstances, for the purposes of the SVLDRS Scheme.
The SVLDRS Scheme has been brought into to weed out pending litigations where possible and where the litigation falls within the limits set out under the Scheme. The interpretation of the clause under the Scheme must thus in line with this avowed object and any conflict that arise in interpretation must be resolved in favour of the assessee.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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