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37. The said resolution is strenuously contested by the learned senior counsel for the petitioners. It is urged with immense vehemence that the resolution smacks of gross arbitrariness and reveals a sense of hidden base for use of power of an absolute tyrant and a despot. Mr. Singh explaining the same would submit that a hospital to remain compliant has to have the requisite number of doctors and staff, and to run a medical college constant compliance is imperative. According to him, when a college is granted LOP for the first year, 5% margin with regard to absence is granted and that is why certain categories of leave have not been mentioned in the resolution, but that does not mean that the college can grant leave to the doctors at its whim and fancy. Be that as it may, the absence of faculty members which has been taken note of by the Medical Council of India and accepted by the Central Government cannot be allowed to pale into total insignificance. In this regard, a submission advanced by the learned senior counsel for the petitioners requires to be noted. It is urged by them that the engagement of the faculty members are to 41 be believed as they are paid their salaries by the petitioners and it is shown in the necessary Income Tax form. 38. It needs no special emphasis to state that the said submission cannot be the guiding factor for our analysis. The issue is the deficiency of the doctors and the absence of the doctors during the period of inspection. We have already held that the period in which the assessors inspected cannot be said to be a period covered under the Regulations. That apart, as is noticeable, the Hearing Committee which has been constituted on the basis of the decision in <cite>Amma Chandravati Educational and Charitable Trust (supra)</cite>, has also held that the college is deficient in bed occupancy at the conditional LOP stage other facilities have to be specifically verified and in the absence of satisfaction, the LOP ought not to be granted.

<para> 37. The said resolution is strenuously contested by the learned senior counsel for the petitioners. It is urged with immense vehemence that the resolution smacks of gross arbitrariness and reveals a sense of hidden base for use of power of an absolute tyrant and a despot. Mr. Singh explaining the same would submit that a hospital to remain compliant has to have the requisite number of doctors and staff, and to run a medical college constant compliance is imperative. According to him, when a college is granted LOP for the first year, 5% margin with regard to absence is granted and that is why certain categories of leave have not been mentioned in the resolution, but that does not mean that the college can grant leave to the doctors at its whim and fancy. Be that as it may, the absence of faculty members which has been taken note of by the Medical Council of India and accepted by the Central Government cannot be allowed to pale into total insignificance. In this regard, a submission advanced by the learned senior counsel for the petitioners requires to be noted. It is urged by them that the engagement of the faculty members are to 41 be believed as they are paid their salaries by the petitioners and it is shown in the necessary Income Tax form. </para> <para> 38. It needs no special emphasis to state that the said submission cannot be the guiding factor for our analysis. The issue is the deficiency of the doctors and the absence of the doctors during the period of inspection. We have already held that the period in which the assessors inspected cannot be said to be a period covered under the Regulations. That apart, as is noticeable, the Hearing Committee which has been constituted on the basis of the decision in <cite>Amma Chandravati Educational and Charitable Trust (supra)</cite>, has also held that the college is deficient in bed occupancy at the conditional LOP stage other facilities have to be specifically verified and in the absence of satisfaction, the LOP ought not to be granted. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

39. In the course of hearing, Mr. Rohatgi, learned senior counsel for the petitioners has placed heavy reliance on <cite>Krishna Mohan Medical College and Hospital & Anr v. Union of India & Anr 15 (Writ Petition (Civil) No. 448 of 2017 decided on 01.09.2017)</cite> and <cite>Dr. Jagat Narain 15 2017 SCC Online SC 1032 42 Subharti Charitable Trust & Anr v. Union of India & Ors16</cite>. 40. In <cite>Krishna Mohan Medical College (supra)</cite>, this Court has held:- therewith for in accordance “… as the Act and Regulations framed thereunder have been envisioned to attain the highest standards of medical education, we direct the Central Government/MCI to cause a fresh inspection of the petitioner college/institution to be made the academic year 2018-19 and lay the report in respect thereof before this Court within a period of eight weeks herefrom. A copy of the report, needless to state, would be furnished to the petitioner college/institution at the earliest so as to enable it to avail its remedies, if so advised, under the Act and the Regulations. The Central Government/MCI would not encash the bank petitioner guarantee college/institution. For the impugned order dated 10.8.2017 stands modified to this extent only. The direction for a writ, order or direction to the respondents to permit the petitioner college/institution to admit students for the academic year 2017-18, in the facts of the case, is declined.” furnished the present, by the

<para> 39. In the course of hearing, Mr. Rohatgi, learned senior counsel for the petitioners has placed heavy reliance on <cite>Krishna Mohan Medical College and Hospital & Anr v. Union of India & Anr 15 (Writ Petition (Civil) No. 448 of 2017 decided on 01.09.2017)</cite> and <cite>Dr. Jagat Narain 15 2017 SCC Online SC 1032 42 Subharti Charitable Trust & Anr v. Union of India & Ors16</cite>. </para> <para> 40. In <cite>Krishna Mohan Medical College (supra)</cite>, this Court has held:- therewith for in accordance “… as the Act and Regulations framed thereunder have been envisioned to attain the highest standards of medical education, we direct the Central Government/MCI to cause a fresh inspection of the petitioner college/institution to be made the academic year 2018-19 and lay the report in respect thereof before this Court within a period of eight weeks herefrom. A copy of the report, needless to state, would be furnished to the petitioner college/institution at the earliest so as to enable it to avail its remedies, if so advised, under the Act and the Regulations. The Central Government/MCI would not encash the bank petitioner guarantee college/institution. For the impugned order dated 10.8.2017 stands modified to this extent only. The direction for a writ, order or direction to the respondents to permit the petitioner college/institution to admit students for the academic year 2017-18, in the facts of the case, is declined.” furnished the present, by the </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

41. In <cite>Dr. Jagat Narain Subharti Charitable Trust (supra)</cite>, the Court, while granting the benefit for academic session 2017-2018, opined:- “Thus, there has been substantial compliance of the petitioners. the said requirement by 16 (2017) 10 SCALE 308 43 Assuming that the notification dated 16.10.2015 applied even to the proposal of the petitioners, suffice it to observe that failure to furnish information in the prescribed Form-5 cannot be held against the petitioners. In any case, that is not a deficiency relating to infrastructure or academic matters as such, which may require a different approach.” 42. The aforesaid decisions speak for themselves and, therefore, reliance on the same by the petitioners is of no avail.

<para> 41. In <cite>Dr. Jagat Narain Subharti Charitable Trust (supra)</cite>, the Court, while granting the benefit for academic session 2017-2018, opined:- “Thus, there has been substantial compliance of the petitioners. the said requirement by 16 (2017) 10 SCALE 308 43 Assuming that the notification dated 16.10.2015 applied even to the proposal of the petitioners, suffice it to observe that failure to furnish information in the prescribed Form-5 cannot be held against the petitioners. In any case, that is not a deficiency relating to infrastructure or academic matters as such, which may require a different approach.” </para> <para> 42. The aforesaid decisions speak for themselves and, therefore, reliance on the same by the petitioners is of no avail. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

43. Dr. Rajiv Dhawan would submit that this Court should not exercise appellate jurisdiction which is fundamentally called an error jurisdiction or rectification of errors. We are absolutely conscious of the appellate jurisdiction and the jurisdiction this Court is required to exercise while determining the controversy in exercise of power of judicial review under Article 32 of the Constitution. The principle of judicial review by the constitutional courts have been lucidly stated in many an authority of this Court. In <cite>Tata Cellular v. Union of India17</cite>, dealing with the concept of Judicial Review, the Court held:- 17 (1994) 6 SCC 651 44 “<icite>Lord Scarman in Nottinghamshire County Council v. Secretary of State the Environment </icite> proclaimed: for ‘Judicial review’ is a great weapon in the hands of the judges; but the judges must observe the constitutional limits set by our parliamentary system upon the exercise of this beneficial power.” Commenting upon this Michael Supperstone and James Goudie in their work Judicial Review (1992 Edn.) at p. 16 say: it has “If anyone were prompted to dismiss this sage warning as a mere obiter dictum from the most radical member of the higher judiciary of recent times, and therefore to be treated as an idiosyncratic aberration, the endorsement of the Law Lords generally. The words of Lord Scarman were echoed by Lord Bridge of Harwich, speaking on behalf of the Board when reversing an interventionist decision of the New Zealand Court of Appeal in <icite>Butcher v. Petrocorp Exploration Ltd. 18-3-1991</icite>.” received Observance of judicial restraint is currently the mood in England. The judicial power of review is exercised to rein in any unbridled executive functioning. The restraint has two contemporary manifestations. One is the ambit of judicial intervention; the other covers the scope of the court’s ability to quash an administrative decision on its merits. These restraints bear the hallmarks of judicial control over administrative action. Judicial review is concerned with reviewing not the merits of the decision in support of which the application for judicial review is made, but the decision-making process itself.” 45 44. After so stating, reference was made to the law enunciated in Chief Constable of the <icite>North Wales Police v. Evans18</icite> wherein, it has been ruled:- “Judicial review, as the words imply, is not an appeal from a decision, but a review of the manner in which the decision was made. * * * Judicial review is concerned, not with the decision, but with the decision-making process. Unless that restriction on the power of the court is observed, the court will in my view, under the guise of preventing the abuse of power, be itself guilty of usurping power.”

<para> 43. Dr. Rajiv Dhawan would submit that this Court should not exercise appellate jurisdiction which is fundamentally called an error jurisdiction or rectification of errors. We are absolutely conscious of the appellate jurisdiction and the jurisdiction this Court is required to exercise while determining the controversy in exercise of power of judicial review under Article 32 of the Constitution. The principle of judicial review by the constitutional courts have been lucidly stated in many an authority of this Court. In <cite>Tata Cellular v. Union of India17</cite>, dealing with the concept of Judicial Review, the Court held:- 17 (1994) 6 SCC 651 44 “<icite>Lord Scarman in Nottinghamshire County Council v. Secretary of State the Environment </icite> proclaimed: for ‘Judicial review’ is a great weapon in the hands of the judges; but the judges must observe the constitutional limits set by our parliamentary system upon the exercise of this beneficial power.” Commenting upon this Michael Supperstone and James Goudie in their work Judicial Review (1992 Edn.) at p. 16 say: it has “If anyone were prompted to dismiss this sage warning as a mere obiter dictum from the most radical member of the higher judiciary of recent times, and therefore to be treated as an idiosyncratic aberration, the endorsement of the Law Lords generally. The words of Lord Scarman were echoed by Lord Bridge of Harwich, speaking on behalf of the Board when reversing an interventionist decision of the New Zealand Court of Appeal in <icite>Butcher v. Petrocorp Exploration Ltd. 18-3-1991</icite>.” received Observance of judicial restraint is currently the mood in England. The judicial power of review is exercised to rein in any unbridled executive functioning. The restraint has two contemporary manifestations. One is the ambit of judicial intervention; the other covers the scope of the court’s ability to quash an administrative decision on its merits. These restraints bear the hallmarks of judicial control over administrative action. Judicial review is concerned with reviewing not the merits of the decision in support of which the application for judicial review is made, but the decision-making process itself.” 45 </para> <para> 44. After so stating, reference was made to the law enunciated in Chief Constable of the <icite>North Wales Police v. Evans18</icite> wherein, it has been ruled:- “Judicial review, as the words imply, is not an appeal from a decision, but a review of the manner in which the decision was made. * * * Judicial review is concerned, not with the decision, but with the decision-making process. Unless that restriction on the power of the court is observed, the court will in my view, under the guise of preventing the abuse of power, be itself guilty of usurping power.” </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

45. In the said case, the Court also referred to R. v. Panel on Take-overs and Mergers, ex. P. Datafin plc19 wherein Sir John Donaldson, M.R. commented:- “An application for judicial review is not an appeal.” 46. The three Judge Bench further held:- “The duty of the court is to confine itself to the question of legality. Its concern should be: 1. Whether authority exceeded its powers? 2. Committed an error of law, a decision-making 18 (1982) 3 All ER 141 19 (1987) 1 All ER 564 46 3. committed a breach of the rules of natural justice, 4. reached a decision which no reasonable tribunal would have reached or, 5. abused its powers.”

<para> 45. In the said case, the Court also referred to R. v. Panel on Take-overs and Mergers, ex. P. Datafin plc19 wherein Sir John Donaldson, M.R. commented:- “An application for judicial review is not an appeal.” </para> <para> 46. The three Judge Bench further held:- “The duty of the court is to confine itself to the question of legality. Its concern should be: 1. Whether authority exceeded its powers? 2. Committed an error of law, a decision-making 18 (1982) 3 All ER 141 19 (1987) 1 All ER 564 46 3. committed a breach of the rules of natural justice, 4. reached a decision which no reasonable tribunal would have reached or, 5. abused its powers.” </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

47. The Court further opined that in the process of judicial review, it is only concerned with the manner in which the decisions have been taken. The extent of the duty is to act fairly. It will vary from case to case. Explicating further, it ruled:- “Shortly put, the grounds upon which an administrative action is subject to control by judicial review can be classified as under: Illegality : This means (i) the decision-maker must understand correctly the law that regulates his decision-making power and must give effect to it. (ii) unreasonableness. (iii) Procedural impropriety. Irrationality, namely, Wednesbury The above are only the broad grounds but it does not rule out addition of further grounds in course of time. As a matter of fact, in R. v. Secretary of State for the Home Department, ex Brind, Lord Diplock refers specifically to one development, namely, the possible recognition of the principle of proportionality. In all these cases the test to be adopted is that the court should, “consider whether something has gone wrong of a nature and degree which requires its intervention”. 47 48. Thereafter, the Court referred to the authorities in <icite>R. v. Askew 20 and Council of Civil Service Unions v. Minister for Civil Service21</icite> and further expressed:- “At this stage, The Supreme Court Practice, 1993, Vol. 1, pp. 849-850, may be quoted: “4. Wednesbury principle.— A decision of a public authority will be liable to be quashed or otherwise dealt with by an appropriate order judicial review proceedings where the court concludes that that no authority properly directing itself on the relevant law and acting reasonably could have reached it. (Associated Provincial Picture Houses Ltd. v. Wednesbury Corpn., per Lord Greene, M.R.)” the decision in is such We may hasten to add, though the decision was rendered in the context of justification of grant of contract but the principles set out as regards the judicial review are of extreme significance.

<para> 47. The Court further opined that in the process of judicial review, it is only concerned with the manner in which the decisions have been taken. The extent of the duty is to act fairly. It will vary from case to case. Explicating further, it ruled:- “Shortly put, the grounds upon which an administrative action is subject to control by judicial review can be classified as under: Illegality : This means (i) the decision-maker must understand correctly the law that regulates his decision-making power and must give effect to it. (ii) unreasonableness. (iii) Procedural impropriety. Irrationality, namely, Wednesbury The above are only the broad grounds but it does not rule out addition of further grounds in course of time. As a matter of fact, in R. v. Secretary of State for the Home Department, ex Brind, Lord Diplock refers specifically to one development, namely, the possible recognition of the principle of proportionality. In all these cases the test to be adopted is that the court should, “consider whether something has gone wrong of a nature and degree which requires its intervention”. 47 </para> <para> 48. Thereafter, the Court referred to the authorities in <icite>R. v. Askew 20 and Council of Civil Service Unions v. Minister for Civil Service21</icite> and further expressed:- “At this stage, The Supreme Court Practice, 1993, Vol. 1, pp. 849-850, may be quoted: “4. Wednesbury principle.— A decision of a public authority will be liable to be quashed or otherwise dealt with by an appropriate order judicial review proceedings where the court concludes that that no authority properly directing itself on the relevant law and acting reasonably could have reached it. (Associated Provincial Picture Houses Ltd. v. Wednesbury Corpn., per Lord Greene, M.R.)” the decision in is such We may hasten to add, though the decision was rendered in the context of justification of grant of contract but the principles set out as regards the judicial review are of extreme significance. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

49. Discussing at length, the principle of judicial review in many a decision, the two Judge Bench in <cite>Reliance Telecom Ltd. & Another v. Union of India & Another22</cite>, has held:- 20 (1768) 4 Burr 2186 : 98 ER 139 21 (1985) 1 AC 374 : (1984) 3 All ER 935 : (1984) 3 WLR 1174 22 (2017) 4 SCC 269 48 “As we find, the decision taken by the Central Government is based upon certain norms and parameters. Though criticism has been advanced that it is perverse and irrational, yet we are disposed to think that it is a policy decision which subserves the consumers’ interest. It is extremely difficult to say that the decision to conduct the auction in such a manner can be considered to be mala fide or based on extraneous considerations.” 50. Thus analysed, it is evincible that the exercise of power of judicial review and the extent to which it has to be done will vary from case to case. It is necessary to state with emphasis that it has its own complexity and would depend upon the factual projection. The broad principles have been laid down in <cite>Tata Cellular (supra)</cite> and other decisions make it absolutely clear that judicial review, by no stretch of imagination, can be equated with the power of appeal, for while exercising the power under Article 226 or 32 of the Constitution, the constitutional courts do not exercise such power. The process of adjudication on merit by re-appreciation of the materials brought on record which is the duty of the appellate court is not permissible.

<para> 49. Discussing at length, the principle of judicial review in many a decision, the two Judge Bench in <cite>Reliance Telecom Ltd. & Another v. Union of India & Another22</cite>, has held:- 20 (1768) 4 Burr 2186 : 98 ER 139 21 (1985) 1 AC 374 : (1984) 3 All ER 935 : (1984) 3 WLR 1174 22 (2017) 4 SCC 269 48 “As we find, the decision taken by the Central Government is based upon certain norms and parameters. Though criticism has been advanced that it is perverse and irrational, yet we are disposed to think that it is a policy decision which subserves the consumers’ interest. It is extremely difficult to say that the decision to conduct the auction in such a manner can be considered to be mala fide or based on extraneous considerations.” </para> <para> 50. Thus analysed, it is evincible that the exercise of power of judicial review and the extent to which it has to be done will vary from case to case. It is necessary to state with emphasis that it has its own complexity and would depend upon the factual projection. The broad principles have been laid down in <cite>Tata Cellular (supra)</cite> and other decisions make it absolutely clear that judicial review, by no stretch of imagination, can be equated with the power of appeal, for while exercising the power under Article 226 or 32 of the Constitution, the constitutional courts do not exercise such power. The process of adjudication on merit by re-appreciation of the materials brought on record which is the duty of the appellate court is not permissible. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

51. The duty of the Court in exercise of the power of judicial review to zealously guard the human rights, fundamental rights and the citizens’ right of life and liberty 49 as also many non-statutory powers of governmental bodies as regards their control over property and assets of various kinds. (See : <cite>Union of India and Anr. v S.B. Vohra23</cite>) 52. What Dr. Dhawan submits basically is that as the order passed by the Central Government after the order passed by the High Court of Kerala does not really reflect any reason, this Court should axe the same treating it as arbitrary and grant the LOP and that would be within the power of judicial review. The order passed by the Central Government has to be appreciated in its entirety. We repeat at the cost of repetition that neither the Central Government nor the Hearing Committee is expected to pass a judgment as a Judge is expected to do. The order must reflect application of mind and should indicate reasons. We may reiterate that the order dated 31st May, 2017, was bereft of reason, but the order impugned, that is the order dated 14th August, 2017, cannot be said to be sans reason. Learned senior counsel would contend with all the vigour at his command that it is not a reasoned one and for the same 23 (2004) 2 SCC 150 50 our attention has been drawn to the penultimate paragraph of the order.

<para> 51. The duty of the Court in exercise of the power of judicial review to zealously guard the human rights, fundamental rights and the citizens’ right of life and liberty 49 as also many non-statutory powers of governmental bodies as regards their control over property and assets of various kinds. (See : <cite>Union of India and Anr. v S.B. Vohra23</cite>) </para> <para> 52. What Dr. Dhawan submits basically is that as the order passed by the Central Government after the order passed by the High Court of Kerala does not really reflect any reason, this Court should axe the same treating it as arbitrary and grant the LOP and that would be within the power of judicial review. The order passed by the Central Government has to be appreciated in its entirety. We repeat at the cost of repetition that neither the Central Government nor the Hearing Committee is expected to pass a judgment as a Judge is expected to do. The order must reflect application of mind and should indicate reasons. We may reiterate that the order dated 31st May, 2017, was bereft of reason, but the order impugned, that is the order dated 14th August, 2017, cannot be said to be sans reason. Learned senior counsel would contend with all the vigour at his command that it is not a reasoned one and for the same 23 (2004) 2 SCC 150 50 our attention has been drawn to the penultimate paragraph of the order. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

53. We are of the considered opinion that the order of the present nature has to be appreciated in entirety and when we peruse the entire order, we find that substantial reasons have been ascribed and, therefore, we are compelled to repel the submissions so assiduously and astutely advanced by Dr. Dhawan. 54. Keeping in view the facts and circumstances of the case, we sum up our conclusions and directions, thus:- (a) The petitioners are not entitled to Letter Of Permission (LOP) for the academic session 2017-2018. We direct that the order passed in the present writ petition shall be applicable hereafter for the academic session 2017-2018 since the cut off date for admissions to MBBS course for academic session 2017-2018 is over and the academic session has commenced. No petition shall be entertained from any institution/college/society/trust or any party for grant of LOP for 2017-2018. We say so as the controversy for grant of LOP for the academic year 2017-2018 should 51 come to an end and cannot become an event that defeats time. The students who are continuing their studies on the basis of LOP granted for the academic year 2016-2017 should be allowed to continue their studies in the college and they shall be permitted to continue till completion of the course. (b) The applications submitted for 2017-2018 shall be treated as applications for 2018-2019 and the petitioners shall keep the bank guarantee deposited with the Medical Council of India alive and the MCI shall not encash the same. (c) The Medical Council of India shall conduct a fresh inspection as per the Regulations within a period of two months. It shall apprise the petitioner-institution with regard to the deficiencies and afford an opportunity to comply with the same and, thereafter, proceed to act as contemplated under the Act. (d) The inspection shall be carried out for the purpose of grant of LOP for the academic session 2018-2019. 52 (e) After the Medical Council of India sends its recommendation to the Central Government, it shall take the final decision as per law after affording an opportunity of hearing to the petitioners. Needless to say, it shall take the assistance of the Hearing Committee as constituted by the Constitution Bench decision in <cite>Amma Chandravati Educational and Charitable Trust (supra)</cite> or other directions given in the said decision. 55. The writ petition is, accordingly, disposed of. There shall be no order as to costs.

<para> 53. We are of the considered opinion that the order of the present nature has to be appreciated in entirety and when we peruse the entire order, we find that substantial reasons have been ascribed and, therefore, we are compelled to repel the submissions so assiduously and astutely advanced by Dr. Dhawan. </para> <para> 54. Keeping in view the facts and circumstances of the case, we sum up our conclusions and directions, thus:- (a) The petitioners are not entitled to Letter Of Permission (LOP) for the academic session 2017-2018. We direct that the order passed in the present writ petition shall be applicable hereafter for the academic session 2017-2018 since the cut off date for admissions to MBBS course for academic session 2017-2018 is over and the academic session has commenced. No petition shall be entertained from any institution/college/society/trust or any party for grant of LOP for 2017-2018. We say so as the controversy for grant of LOP for the academic year 2017-2018 should 51 come to an end and cannot become an event that defeats time. The students who are continuing their studies on the basis of LOP granted for the academic year 2016-2017 should be allowed to continue their studies in the college and they shall be permitted to continue till completion of the course. (b) The applications submitted for 2017-2018 shall be treated as applications for 2018-2019 and the petitioners shall keep the bank guarantee deposited with the Medical Council of India alive and the MCI shall not encash the same. (c) The Medical Council of India shall conduct a fresh inspection as per the Regulations within a period of two months. It shall apprise the petitioner-institution with regard to the deficiencies and afford an opportunity to comply with the same and, thereafter, proceed to act as contemplated under the Act. (d) The inspection shall be carried out for the purpose of grant of LOP for the academic session 2018-2019. 52 (e) After the Medical Council of India sends its recommendation to the Central Government, it shall take the final decision as per law after affording an opportunity of hearing to the petitioners. Needless to say, it shall take the assistance of the Hearing Committee as constituted by the Constitution Bench decision in <cite>Amma Chandravati Educational and Charitable Trust (supra)</cite> or other directions given in the said decision. </para> <para> 55. The writ petition is, accordingly, disposed of. There shall be no order as to costs. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

2. This appeal is filed against the final judgment and   order   dated   09.03.2015   passed   by   the   Delhi High   Court   in   Execution   Petition   No.337   of   2014 with EA Nos.697­98 of 2014 and EA Nos.199­200 of 2015   whereby   the   High   Court   has   dismissed   the Execution   Petition   and   the   accompanying applications filed by appellant ­ STC herein on the ground of lack of jurisdiction. 3. In order to appreciate the controversy involved in this appeal, it is necessary to set out the relevant facts hereinbelow.

<para> 2. This appeal is filed against the final judgment and   order   dated   09.03.2015   passed   by   the   Delhi High   Court   in   Execution   Petition   No.337   of   2014 with EA Nos.697­98 of 2014 and EA Nos.199­200 of 2015   whereby   the   High   Court   has   dismissed   the Execution   Petition   and   the   accompanying applications filed by appellant ­ STC herein on the ground of lack of jurisdiction. </para> <para> 3. In order to appreciate the controversy involved in this appeal, it is necessary to set out the relevant facts hereinbelow. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

4. On   04.04.2005,   a   tripartite   agreement   was entered into between the appellant i.e. State Trading Corporation   a   Government­owned   Corporation (hereinafter referred to as “STC”), respondent No.1 ­ M/s Global Steel Holding Ltd. (hereinafter referred to   as   “GSHL”),   incorporated   in   the   Isle   of   Man Channel   Islands,   and   respondent   No.   2   ­   M/s Global   Steel   Philippines   Inc.,   incorporated   in   the 2 Philippines   (hereinafter   referred   to   as   “GSPI”). Respondent   No.   3   is   Mr.   Pramod   Mittal,   the Chairman   of   the   respondent   nos.   1   and   2 companies, i.e. GSHL and GSPI. The agreement was for purchase and sale of commodities known as ­ HR Coils and CR Coils. 5. Mr.   Dushyant   Dave,   learned   senior   counsel appeared   for   the   appellant   –   STC,   while   the respondents   were   represented   by   Mr.   Kapil   Sibal, Senior Advocate along with Mr. Gautam Mittra.

<para> 4. On   04.04.2005,   a   tripartite   agreement   was entered into between the appellant i.e. State Trading Corporation   a   Government­owned   Corporation (hereinafter referred to as “STC”), respondent No.1 ­ M/s Global Steel Holding Ltd. (hereinafter referred to   as   “GSHL”),   incorporated   in   the   Isle   of   Man Channel   Islands,   and   respondent   No.   2   ­   M/s Global   Steel   Philippines   Inc.,   incorporated   in   the 2 Philippines   (hereinafter   referred   to   as   “GSPI”). Respondent   No.   3   is   Mr.   Pramod   Mittal,   the Chairman   of   the   respondent   nos.   1   and   2 companies, i.e. GSHL and GSPI. The agreement was for purchase and sale of commodities known as ­ HR Coils and CR Coils. </para> <para> 5. Mr.   Dushyant   Dave,   learned   senior   counsel appeared   for   the   appellant   –   STC,   while   the respondents   were   represented   by   Mr.   Kapil   Sibal, Senior Advocate along with Mr. Gautam Mittra. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

6. In   performance   of   the   agreement,   disputes arose between the parties, particularly with respect to   the   non­payment   of   outstanding   dues   to   the appellant ­ STC. The parties, therefore, decided to settle   their   disputes   by   means   of   conciliation proceedings with the assistance of two Conciliators. 7. The parties (STC, GSHL and GSPI) entered into a   Settlement   Agreement   under   Section   73   of   the Arbitration   and   Conciliation   Act,   1996   (for   short 3 “the   Act”)   on   15.11.2011.     In   terms   of   the Settlement Agreement, the GSHL and GSPI agreed to pay a total amount of US$ 355,818,019.29 with interest @ 13.25% p.a. by 11.05.2012 as per para (D) of the Settlement Agreement to the appellant – STC, and in the manner set out in detail in clauses A to K of the Settlement Agreement.

<para> 6. In   performance   of   the   agreement,   disputes arose between the parties, particularly with respect to   the   non­payment   of   outstanding   dues   to   the appellant ­ STC. The parties, therefore, decided to settle   their   disputes   by   means   of   conciliation proceedings with the assistance of two Conciliators.  </para> <para> 7. The parties (STC, GSHL and GSPI) entered into a   Settlement   Agreement   under   Section   73   of   the Arbitration   and   Conciliation   Act,   1996   (for   short 3 “the   Act”)   on   15.11.2011.     In   terms   of   the Settlement Agreement, the GSHL and GSPI agreed to pay a total amount of US$ 355,818,019.29 with interest @ 13.25% p.a. by 11.05.2012 as per para (D) of the Settlement Agreement to the appellant – STC, and in the manner set out in detail in clauses A to K of the Settlement Agreement. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

8. The   GSHL   and   GSPI   paid   some   amounts pursuant   to   the   Settlement   Agreement   to   STC. However, they failed to ensure full compliance with the   terms   of   the   Settlement   Agreement   dated 15.11.2011   and   committed   default   in   paying   full payment to appellant ­ STC. 9.     The   parties   therefore   entered   into   a   Further Settlement   Agreement   dated   17.05.2012   through the intervention of the Conciliators. 10. As   per   the   Further   Settlement   Agreement dated 17.05.2012, GSHL and GSPI agreed to pay a total amount of US $ 347,737,209.68 inclusive of 4 interest at the rate of 13.50 % p.a. (Rs.1605 crores in  Indian  currency) by  10.11.2012  in the  manner set   out   in   detail   in   clauses   (i)   and   (vi)   of   the agreement   to   the   appellant   ­   STC.   Both   the Settlement   Agreement  and   the   Further   Settlement Agreement were executed by respondent No. 3 ­ Mr. Pramod   Mittal   as   Chairman   of   GSHL   and   GSPI, respectively.

<para> 8. The   GSHL   and   GSPI   paid   some   amounts pursuant   to   the   Settlement   Agreement   to   STC. However, they failed to ensure full compliance with the   terms   of   the   Settlement   Agreement   dated 15.11.2011   and   committed   default   in   paying   full payment to appellant ­ STC. </para> <para> 9.     The   parties   therefore   entered   into   a   Further Settlement   Agreement   dated   17.05.2012   through the intervention of the Conciliators. 10. As   per   the   Further   Settlement   Agreement dated 17.05.2012, GSHL and GSPI agreed to pay a total amount of US $ 347,737,209.68 inclusive of 4 interest at the rate of 13.50 % p.a. (Rs.1605 crores in  Indian  currency) by  10.11.2012  in the  manner set   out   in   detail   in   clauses   (i)   and   (vi)   of   the agreement   to   the   appellant   ­   STC.   Both   the Settlement   Agreement  and   the   Further   Settlement Agreement were executed by respondent No. 3 ­ Mr. Pramod   Mittal   as   Chairman   of   GSHL   and   GSPI, respectively. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

11. As per Clause 12 (iv) of the Further Settlement Agreement (supra), respondent No. 3 ­ Mr. Pramod Mittal   furnished   a   Personal   Guarantee   dated 17.05.2012   wherein   he   personally   guaranteed payment   of   the   outstanding   amount   payable   by GSHL and GSPI to the appellant – STC in terms of the   Settlement   Agreement   dated   15.11.2011 together  with  interest @  13.25% p.a.  and  Further Settlement  Agreement dated  17.05.2012.  The  said respondent   undertook   to   pay   the   outstanding amount, and stated that the guarantee shall remain 5 valid till the entire outstanding dues of GSHL and GSPI were fully discharged. 12. Since   GSHL   and   GSPI   failed   to   fulfill   their complete obligations under the Further Settlement Agreement dated 17.05.2012, the   appellant   ­   STC herein   filed   an   Execution   Petition   bearing No.337/2014   in   the   High   Court   of   Delhi   on 30.08.2014 against GSHL (R­1), GSPI (R­2) and Mr. Pramod   Mittal,   Chairman,   GSHL(R­3)   seeking   to execute   the   Settlement   Agreements   dated 15.11.2011   and   17.05.2012   against   all   the respondents for recovery of the balance outstanding amounts due and payable.

<para> 11. As per Clause 12 (iv) of the Further Settlement Agreement (supra), respondent No. 3 ­ Mr. Pramod Mittal   furnished   a   Personal   Guarantee   dated 17.05.2012   wherein   he   personally   guaranteed payment   of   the   outstanding   amount   payable   by GSHL and GSPI to the appellant – STC in terms of the   Settlement   Agreement   dated   15.11.2011 together  with  interest @  13.25% p.a.  and  Further Settlement  Agreement dated  17.05.2012.  The  said respondent   undertook   to   pay   the   outstanding amount, and stated that the guarantee shall remain 5 valid till the entire outstanding dues of GSHL and GSPI were fully discharged.  </para> <para> 12. Since   GSHL   and   GSPI   failed   to   fulfill   their complete obligations under the Further Settlement Agreement dated 17.05.2012, the   appellant   ­   STC herein   filed   an   Execution   Petition   bearing No.337/2014   in   the   High   Court   of   Delhi   on 30.08.2014 against GSHL (R­1), GSPI (R­2) and Mr. Pramod   Mittal,   Chairman,   GSHL(R­3)   seeking   to execute   the   Settlement   Agreements   dated 15.11.2011   and   17.05.2012   against   all   the respondents for recovery of the balance outstanding amounts due and payable. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

13. The appellant – STC, the decree holder, filed Execution   Applications   Nos.   697/2014   and   199­ 200/2015. Insofar as application No.697/2014 was concerned, it was filed under Order 21 Rule 11 (2) of CPC for attachment and sale of all shares and other assets of the respondent No.1, with a further prayer 6 for   issuance   of   warrants   of   arrest   against   the Directors and Principal Officers of respondent Nos.1 and 2 till realization of entire dues. 14.   The   Delhi   High   Court  vide  order   dated 09.03.2015, dismissed the Execution Petition along with the accompanying applications on the ground that   admittedly   none   of   the   judgment­debtors   is located   within   the   jurisdiction   of   the   Court.   The Registered Offices of respondent Nos. 1 and 2 were outside   India.   The   Execution   Petition   could   be entertained by a Court within whose jurisdiction the judgment­debtors, or their properties were situated. That since none of them is ordinarily resident within the jurisdiction of the Court, the Execution Petition could not be entertained, and was dismissed with liberty   to   the   decree­holder   to   approach   the appropriate court for enforcement of the Settlement Award in accordance with law. 7

<para> 13. The appellant – STC, the decree holder, filed Execution   Applications   Nos.   697/2014   and   199­ 200/2015. Insofar as application No.697/2014 was concerned, it was filed under Order 21 Rule 11 (2) of CPC for attachment and sale of all shares and other assets of the respondent No.1, with a further prayer 6 for   issuance   of   warrants   of   arrest   against   the Directors and Principal Officers of respondent Nos.1 and 2 till realization of entire dues.    </para> <para> 14.   The   Delhi   High   Court  vide  order   dated 09.03.2015, dismissed the Execution Petition along with the accompanying applications on the ground that   admittedly   none   of   the   judgment­debtors   is located   within   the   jurisdiction   of   the   Court.   The Registered Offices of respondent Nos. 1 and 2 were outside   India.   The   Execution   Petition   could   be entertained by a Court within whose jurisdiction the judgment­debtors, or their properties were situated. That since none of them is ordinarily resident within the jurisdiction of the Court, the Execution Petition could not be entertained, and was dismissed with liberty   to   the   decree­holder   to   approach   the appropriate court for enforcement of the Settlement Award in accordance with law. 7 </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

15. Aggrieved   by   the   Order   dated   09.03.2015 passed by the Delhi High Court, the appellant ­ STC (Decree   Holder)   filed   the   present   Special   Leave Petition before this Court. 16. During   the   pendency   of   the   Special   Leave Petition, various Orders were passed from time­to­ time directing the respondents to make payments to STC. The details and break up of payments offered and then made by the respondents to the appellant ­   STC   on   different   dates   are   mentioned   in   the Orders dated 19.08.2015, 21.09.2015, 14.12.2015, 05.2.2016,   06.02.2017,   10.04.2017,   31.07.2017, 22.03.2018,   15.05.2018,   13.08.2018,   and 06.09.2018.

<para> 15. Aggrieved   by   the   Order   dated   09.03.2015 passed by the Delhi High Court, the appellant ­ STC (Decree   Holder)   filed   the   present   Special   Leave Petition before this Court. </para> <para> 16. During   the   pendency   of   the   Special   Leave Petition, various Orders were passed from time­to­ time directing the respondents to make payments to STC. The details and break up of payments offered and then made by the respondents to the appellant ­   STC   on   different   dates   are   mentioned   in   the Orders dated 19.08.2015, 21.09.2015, 14.12.2015, 05.2.2016,   06.02.2017,   10.04.2017,   31.07.2017, 22.03.2018,   15.05.2018,   13.08.2018,   and 06.09.2018. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

17. The  Senior  Counsel for the respondents, Mr. Kapil Sibal submitted that an amount of  Rs.  810 crores   approximately   was   paid   towards   the outstanding   liability   under   the   two   Settlement 8 Agreements   dated   15.11.2011   and   17.05.2012   to the appellant ­ STC. 18. When   the   matter   was   taken   up   for   final hearing,   the   Senior   Counsel   Mr.   Kapil   Sibal appearing for the respondents offered to deposit Rs. 800   crores,   without   prejudice   to   their   right   to prosecute   the   case,   within  4   weeks   to   show  their bona fides to the Court.

<para> 17. The  Senior  Counsel for the respondents, Mr. Kapil Sibal submitted that an amount of  Rs.  810 crores   approximately   was   paid   towards   the outstanding   liability   under   the   two   Settlement 8 Agreements   dated   15.11.2011   and   17.05.2012   to the appellant ­ STC. </para> <para> 18. When   the   matter   was   taken   up   for   final hearing,   the   Senior   Counsel   Mr.   Kapil   Sibal appearing for the respondents offered to deposit Rs. 800   crores,   without   prejudice   to   their   right   to prosecute   the   case,   within  4   weeks   to   show  their bona fides to the Court. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

19. Accordingly,   on   31.10.2018,   the   following Order was passed: “Mr.   Kapil   Sibal,   learned   senior   counsel appearing for respondent No. 2 in SLP (Civil) No.   14585/2015,   during   the   course   of hearing, states that without prejudice to the right   to   prosecute   the   case,   they   are prepared   to   deposit   the   sum   of   Rs. 800,00,00,000/­   (Rupees   Eight   Hundred Crores) within the period of 4 weeks from today. Let them so deposit. It   is   made   clear   that   non­payment   of   the amount will be viewed seriously.” 20.  That on 29.11.2018, the Senior Counsel for the respondents   brought   Demand   Drafts   for   Rs.810 9 crores  in favour  of  the   Decree Holder  –  STC.  The matter was posted for hearing on 04.12.2018. 21.  When the matter was taken up for hearing on 04.12.2018, the Demand Drafts for Rs. 800 crores were directed to be handed over to the Court Master in a sealed envelope.

<para> 19. Accordingly,   on   31.10.2018,   the   following Order was passed: “Mr.   Kapil   Sibal,   learned   senior   counsel appearing for respondent No. 2 in SLP (Civil) No.   14585/2015,   during   the   course   of hearing, states that without prejudice to the right   to   prosecute   the   case,   they   are prepared   to   deposit   the   sum   of   Rs. 800,00,00,000/­   (Rupees   Eight   Hundred Crores) within the period of 4 weeks from today. Let them so deposit. It   is   made   clear   that   non­payment   of   the amount will be viewed seriously.” </para> <para> 20.  That on 29.11.2018, the Senior Counsel for the respondents   brought   Demand   Drafts   for   Rs.810 9 crores  in favour  of  the   Decree Holder  –  STC.  The matter was posted for hearing on 04.12.2018. 21.  When the matter was taken up for hearing on 04.12.2018, the Demand Drafts for Rs. 800 crores were directed to be handed over to the Court Master in a sealed envelope. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

22.   With   the   payment   of   Rs.   800   crores   on 04.12.2018,   the   respondents   have   till   date deposited   an   amount   of   Rs.1610   crores approximately in INR in discharge of their liability. 23. As   a   consequence,   the   entire   liability   of   the respondents   till   10.11.2012   would   stand discharged.

<para> 22.   With   the   payment   of   Rs.   800   crores   on 04.12.2018,   the   respondents   have   till   date deposited   an   amount   of   Rs.1610   crores approximately in INR in discharge of their liability. </para> <para> 23. As   a   consequence,   the   entire   liability   of   the respondents   till   10.11.2012   would   stand discharged.  </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

24.     The   issue   which   now   only   remains   for resolution is the interest payable from 10.11.2012 onwards. The interest payable on the outstanding amounts was left to be determined by the Court, by the senior counsel appearing for both the parties. 10 25. At this juncture, we consider it appropriate to place   on   record   our   appreciation   of   the   valuable assistance provided by both the senior counsel, Mr. DA Dave and Mr. Kapil Sibal in enabling the parties to   resolve   the   disputes.   The   senior   counsel addressed   the   myriad   legal   issues   which   arose   in the case with clarity, persuasiveness, lucidity and industry.

<para> 24.     The   issue   which   now   only   remains   for resolution is the interest payable from 10.11.2012 onwards. The interest payable on the outstanding amounts was left to be determined by the Court, by the senior counsel appearing for both the parties. 10 </para> <para> 25. At this juncture, we consider it appropriate to place   on   record   our   appreciation   of   the   valuable assistance provided by both the senior counsel, Mr. DA Dave and Mr. Kapil Sibal in enabling the parties to   resolve   the   disputes.   The   senior   counsel addressed   the   myriad   legal   issues   which   arose   in the case with clarity, persuasiveness, lucidity and industry.  </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

26. Learned   senior   counsel   for   the   respondents submitted   that   even   though   the   question   with respect to payment of interest pendente lite, and the rate of interest, was not the subject­matter of the original  proceeding, it  was prayed that  this Court may   give   a   quietus   to   the   long   pendency   of   this litigation by passing appropriate orders. 27. Both   the   senior   counsel   prayed   that   this Court, in exercise of its jurisdiction under Articles 136   and   142   of   the   Constitution,   exercise   its extraordinary jurisdiction to determine the amount 11 payable   towards   interest,   and   the   period   within which it should be paid.

<para> 26. Learned   senior   counsel   for   the   respondents submitted   that   even   though   the   question   with respect to payment of interest pendente lite, and the rate of interest, was not the subject­matter of the original  proceeding, it  was prayed that  this Court may   give   a   quietus   to   the   long   pendency   of   this litigation by passing appropriate orders.  </para> <para> 27. Both   the   senior   counsel   prayed   that   this Court, in exercise of its jurisdiction under Articles 136   and   142   of   the   Constitution,   exercise   its extraordinary jurisdiction to determine the amount 11 payable   towards   interest,   and   the   period   within which it should be paid. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

28. Having   heard   the   learned   senior   counsel   for the parties, and on perusal of the record, we are of the considered opinion that it is not necessary to decide the various legal issues arising in the case which   were   ably   presented   by   both   the   learned senior   counsel   in   support   of   their   case   on   the question of jurisdiction of the Delhi High Court in entertaining   and   deciding   the   Execution   Petition filed by the appellant. 29. Since   the   parties   have   requested   for termination   of   these   proceedings   finally   in   this appeal   itself,   and   secondly,   the   outstanding   dues have   already   been   cleared   by   the   respondents during   the   pendency   of   this   appeal   though   late leaving   only   a   limited   controversy   alive   regarding payment   of   interest,   we   are   of   the   considered opinion   that   there   is   no   legal   impediment   in 12 deciding   the   issue   of   payment   of   interest   and   its rate   in   this   appeal   finally   to   give   quietus   to   this litigation.

<para> 28. Having   heard   the   learned   senior   counsel   for the parties, and on perusal of the record, we are of the considered opinion that it is not necessary to decide the various legal issues arising in the case which   were   ably   presented   by   both   the   learned senior   counsel   in   support   of   their   case   on   the question of jurisdiction of the Delhi High Court in entertaining   and   deciding   the   Execution   Petition filed by the appellant. </para> <para> 29. Since   the   parties   have   requested   for termination   of   these   proceedings   finally   in   this appeal   itself,   and   secondly,   the   outstanding   dues have   already   been   cleared   by   the   respondents during   the   pendency   of   this   appeal   though   late leaving   only   a   limited   controversy   alive   regarding payment   of   interest,   we   are   of   the   considered opinion   that   there   is   no   legal   impediment   in 12 deciding   the   issue   of   payment   of   interest   and   its rate   in   this   appeal   finally   to   give   quietus   to   this litigation. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

30. Having given our anxious consideration to all the aforementioned factors, we are of the view that the   respondents   are   liable   to   pay   Interest   on   the principal sum of Rs.1610 crores to the appellant at rate of 8% per annum payable from 10.11.2012, i.e. when the entire payment became due. 31. We direct that: (i) The Demand Drafts for Rs. 800 crores (Rupees Eight   Hundred   Crores)   furnished   by   the respondents, be handed over to STC ­ Decree Holder;  (ii) A lump­sum amount of Rs.600 crores (Rupees Six Hundred Crores) worked out on the basis of 8% S.I. per annum (rounded off) be paid by the respondents to the appellant towards full and   final   satisfaction   of   the   amounts   due 13 under   the   Settlement   Agreement   dated 15.11.2011,   and   Further   Settlement Agreement dated 17.05.2012. (iii) The amount of Rs.600 crores be paid by the respondents   to   STC   towards   interest   in   12 weeks from the date of this Order. (iv) Upon   payment   of   the   said   amount   by 28.02.2019, all claims arising out of the two Settlement   Agreements   (supra),   would   stand finally settled, and put a complete closure to all   pending   proceedings   of   any   nature whatsoever, between the parties, wherever filed and/or pending against each other. (v) If,   however,   the   amount   of   Rs.   600   crores awarded   towards   interest   is   not   paid   on   or before   28.02.2019,   it   would   amount   to contempt of the Order passed by this Court, and it would be open to the appellant to take 14 appropriate action against the respondents in accordance with law for non­compliance. 32. In   light   of   the   foregoing   discussion   and   the directions,   the   appeal,   along   with   all   pending applications, stand disposed of. The   contempt petitions are also disposed of accordingly.

<para> 30. Having given our anxious consideration to all the aforementioned factors, we are of the view that the   respondents   are   liable   to   pay   Interest   on   the principal sum of Rs.1610 crores to the appellant at rate of 8% per annum payable from 10.11.2012, i.e. when the entire payment became due. </para> <para> 31. We direct that: (i) The Demand Drafts for Rs. 800 crores (Rupees Eight   Hundred   Crores)   furnished   by   the respondents, be handed over to STC ­ Decree Holder;  (ii) A lump­sum amount of Rs.600 crores (Rupees Six Hundred Crores) worked out on the basis of 8% S.I. per annum (rounded off) be paid by the respondents to the appellant towards full and   final   satisfaction   of   the   amounts   due 13 under   the   Settlement   Agreement   dated 15.11.2011,   and   Further   Settlement Agreement dated 17.05.2012. (iii) The amount of Rs.600 crores be paid by the respondents   to   STC   towards   interest   in   12 weeks from the date of this Order. (iv) Upon   payment   of   the   said   amount   by 28.02.2019, all claims arising out of the two Settlement   Agreements   (supra),   would   stand finally settled, and put a complete closure to all   pending   proceedings   of   any   nature whatsoever, between the parties, wherever filed and/or pending against each other. (v) If,   however,   the   amount   of   Rs.   600   crores awarded   towards   interest   is   not   paid   on   or before   28.02.2019,   it   would   amount   to contempt of the Order passed by this Court, and it would be open to the appellant to take 14 appropriate action against the respondents in accordance with law for non­compliance. </para> <para> 32. In   light   of   the   foregoing   discussion   and   the directions,   the   appeal,   along   with   all   pending applications, stand disposed of. The   contempt petitions are also disposed of accordingly. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

This Appeal under Section 62 of the Insolvency and Bankruptcy Code, 2016 (IBC) is against an interim order dated 18th August 2021 passed by the National Company Law Appellate Tribunal (NCLAT), Principal Bench at New Delhi in Company Appeal (AT) (Insolvency) No. 598 of 2021, filed by the Appellant, whereby the NCLAT issued notice of the Appeal, but did not restrain the Interim Resolution Professional (IRP) from proceeding with Corporate Insolvency Resolution Process (CIRP) of M/s Seya Industries Limited (hereinafter referred to as “Corporate Debtor”). The NCLAT, however, restrained the IRP from 1 constituting a Committee of Creditors (CoC) till the next date of hearing. In the meanwhile, the Appellant and the Respondents were given the opportunity to settle their disputes before the Adjudicating Authority (NCLT) in terms of Section 12A of the IBC read with Rule 11 of the National Company Law Tribunal Rules, 2016 (NCLT Rules). The appeal was directed to be listed for hearing on 13th September 2021. The Appellant is an erstwhile Director of Respondent No. 4, that 2. is the Corporate Debtor. The Corporate Debtor, a company incorporated under the Companies Act, 1956 has been carrying on business, inter alia, of manufacture of benzene based Speciality Chemicals since 1990. It is stated that the Corporate Debtor had invested about Rs.400 Crores in its existing manufacturing facilities and had further invested about Rs.900 Crores in an integrated Greenfield Mega Project for Speciality Chemicals.

<para> This Appeal under Section 62 of the Insolvency and Bankruptcy Code, 2016 (IBC) is against an interim order dated 18th August 2021 passed by the National Company Law Appellate Tribunal (NCLAT), Principal Bench at New Delhi in Company Appeal (AT) (Insolvency) No. 598 of 2021, filed by the Appellant, whereby the NCLAT issued notice of the Appeal, but did not restrain the Interim Resolution Professional (IRP) from proceeding with Corporate Insolvency Resolution Process (CIRP) of M/s Seya Industries Limited (hereinafter referred to as “Corporate Debtor”). The NCLAT, however, restrained the IRP from 1 constituting a Committee of Creditors (CoC) till the next date of hearing. In the meanwhile, the Appellant and the Respondents were given the opportunity to settle their disputes before the Adjudicating Authority (NCLT) in terms of Section 12A of the IBC read with Rule 11 of the National Company Law Tribunal Rules, 2016 (NCLT Rules). The appeal was directed to be listed for hearing on 13th September 2021. </para> <para> The Appellant is an erstwhile Director of Respondent No. 4, that 2. is the Corporate Debtor. The Corporate Debtor, a company incorporated under the Companies Act, 1956 has been carrying on business, inter alia, of manufacture of benzene based Speciality Chemicals since 1990. It is stated that the Corporate Debtor had invested about Rs.400 Crores in its existing manufacturing facilities and had further invested about Rs.900 Crores in an integrated Greenfield Mega Project for Speciality Chemicals. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

3. According to the Appellant, the Corporate Debtor is the source of livelihood for about 150 workmen, 40 unskilled workers and 75 employees on its payroll and is engaged with more than 200 Customers/Vendors. It is claimed that the Corporate Debtor has a net worth of Rs. 972 Crores and fixed assets worth more than Rs.1500 Crores. 4. In order to expand its chemical manufacturing plant at Tarapur, Palghar (Maharashtra), the Corporate Debtor raised capital and the Respondent No.1 - M/s Beacon Trusteeship Limited (hereinafter referred to as “Beacon Trusteeship”) committed to invest Rs. 100 2 Crores in the said integrated Greenfield Mega Project, in the form of Rs.20 Crores, towards Compulsorily Convertible Preference Shares (CCPS) and Rs. 80 Crores, by way of Non-Convertible Debentures (NCDs). Thereafter the Appellant, the Corporate Debtor and Respondent-Beacon Trusteeship executed a Debenture Trust Deed (DTD), inter-alia, recording the terms and conditions of the issue of said NCDs. The Respondent No. 1 was appointed, the Debenture Trustee as recorded in the DTD. The DTD laid down the obligations of the Corporate Debtor towards the NCDs.

<para> 3. According to the Appellant, the Corporate Debtor is the source of livelihood for about 150 workmen, 40 unskilled workers and 75 employees on its payroll and is engaged with more than 200 Customers/Vendors. It is claimed that the Corporate Debtor has a net worth of Rs. 972 Crores and fixed assets worth more than Rs.1500 Crores. </para> <para> 4. In order to expand its chemical manufacturing plant at Tarapur, Palghar (Maharashtra), the Corporate Debtor raised capital and the Respondent No.1 - M/s Beacon Trusteeship Limited (hereinafter referred to as “Beacon Trusteeship”) committed to invest Rs. 100 2 Crores in the said integrated Greenfield Mega Project, in the form of Rs.20 Crores, towards Compulsorily Convertible Preference Shares (CCPS) and Rs. 80 Crores, by way of Non-Convertible Debentures (NCDs). Thereafter the Appellant, the Corporate Debtor and Respondent-Beacon Trusteeship executed a Debenture Trust Deed (DTD), inter-alia, recording the terms and conditions of the issue of said NCDs. The Respondent No. 1 was appointed, the Debenture Trustee as recorded in the DTD. The DTD laid down the obligations of the Corporate Debtor towards the NCDs. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

5. On or about 11th March 2019, Beacon Trusteeship released a sum of Rs.72,00,00,000/- (INR Seventy Two Crores) toward subscriptions of 360 Series A debentures and 360 Series B Debentures ("First tranche Debentures"). The aforesaid amount was to be invested in capacity expansion of the company and hence not available as cashflow. The service of interest for the first tranche had to be met out of the second tranche of Rs. 8 Crores to be invested by the Beacon Trusteeship which would have created the cash flow for the same and the remaining amount was to be invested for Capex investment. Beacon Trusteeship, however, defaulted in making payment of the second tranche of Rs. 8 Crores. In addition to the DTD dated 8th March 2019, the parties entered 6. into a Supplemental Deed dated 14th March 2019 revising certain terms set out in DTD including the timelines and schedule for the Interest Payment Dates. 3

<para> 5. On or about 11th March 2019, Beacon Trusteeship released a sum of Rs.72,00,00,000/- (INR Seventy Two Crores) toward subscriptions of 360 Series A debentures and 360 Series B Debentures ("First tranche Debentures"). The aforesaid amount was to be invested in capacity expansion of the company and hence not available as cashflow. The service of interest for the first tranche had to be met out of the second tranche of Rs. 8 Crores to be invested by the Beacon Trusteeship which would have created the cash flow for the same and the remaining amount was to be invested for Capex investment. Beacon Trusteeship, however, defaulted in making payment of the second tranche of Rs. 8 Crores. </para> <para> In addition to the DTD dated 8th March 2019, the parties entered 6. into a Supplemental Deed dated 14th March 2019 revising certain terms set out in DTD including the timelines and schedule for the Interest Payment Dates. 3 </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

7. On 31st May 2019, the Corporate Debtor sent an email to the Respondent Nos. 1 to 3, requesting payment of the second tranche of Rs.8 Crores in terms of the DTD. The Corporate Debtor also issued notice to the Respondent Nos.1 to 3 to make payment of second tranche of Rs. 8 Crores. 8. On 12th September 2019, the Corporate Debtor took recourse to Arbitration Proceedings against the other Respondents. Beacon Trusteeship issued a notice to the Corporate Debtor regarding non- payment of interest amount of Rs.2,18,95,890.41/-. Beacon Trusteeship also issued an Enforcement Notice accelerating payment of the full investment amount i.e. Rs.77,94,92,513/- as due on 17th October 2019 on account of non-payment of Rs.2,18,95,890.41/- being interest coupon amount.

<para> 7. On 31st May 2019, the Corporate Debtor sent an email to the Respondent Nos. 1 to 3, requesting payment of the second tranche of Rs.8 Crores in terms of the DTD. The Corporate Debtor also issued notice to the Respondent Nos.1 to 3 to make payment of second tranche of Rs. 8 Crores. </para> <para> 8. On 12th September 2019, the Corporate Debtor took recourse to Arbitration Proceedings against the other Respondents. Beacon Trusteeship issued a notice to the Corporate Debtor regarding non- payment of interest amount of Rs.2,18,95,890.41/-. Beacon Trusteeship also issued an Enforcement Notice accelerating payment of the full investment amount i.e. Rs.77,94,92,513/- as due on 17th October 2019 on account of non-payment of Rs.2,18,95,890.41/- being interest coupon amount. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

On 18th October 2019, the Respondent Nos. 1 to 3 invoked 9. Clause 6.1 of the share pledge agreement and transferred 26.60 lakh shares worth Rs 91.78 Crores into the DEMAT Account(s) of the Respondents. 10. Between 18th-20th October 2019, the Corporate Debtor initiated Arbitration Proceedings before the High Court of Bombay. While the Arbitral Proceedings, to which the Respondent Nos. 1 to 3 had themselves agreed and consented to, were pending, they filed an application under Section 7 of the IBC before the National Company Law Tribunal (NCLT), Mumbai Bench. 4

<para> On 18th October 2019, the Respondent Nos. 1 to 3 invoked 9. Clause 6.1 of the share pledge agreement and transferred 26.60 lakh shares worth Rs 91.78 Crores into the DEMAT Account(s) of the Respondents. </para> <para> 10. Between 18th-20th October 2019, the Corporate Debtor initiated Arbitration Proceedings before the High Court of Bombay. While the Arbitral Proceedings, to which the Respondent Nos. 1 to 3 had themselves agreed and consented to, were pending, they filed an application under Section 7 of the IBC before the National Company Law Tribunal (NCLT), Mumbai Bench. 4 </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

11. On 15th January 2020, the Corporate Debtor filed its statement of claim seeking an award aggregating to Rs.848,75,30,000/- for losses and damages suffered by it. 12. On 26th February 2020, the Respondents filed statement of defence and counter claim seeking an award for payment of its claim amounting to Rs.73,56,59,238/-.

<para> 11. On 15th January 2020, the Corporate Debtor filed its statement of claim seeking an award aggregating to Rs.848,75,30,000/- for losses and damages suffered by it. </para> <para> 12. On 26th February 2020, the Respondents filed statement of defence and counter claim seeking an award for payment of its claim amounting to Rs.73,56,59,238/-. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

13. On 24th March 2021, the Arbitrator passed an interim award in favour of Beacon Trusteeship and other Respondents and directed the Corporate Debtor to make payment of Rs.72,06,99,244/- along with interest. 14. On 21st April 2021, being aggrieved by the order of the Arbitrator, the Appellant and Corporate Debtor preferred an arbitration petition under Section 34 of the Arbitration and Conciliation Act, 1996 before the High Court of Bombay which is still pending.

<para> 13. On 24th March 2021, the Arbitrator passed an interim award in favour of Beacon Trusteeship and other Respondents and directed the Corporate Debtor to make payment of Rs.72,06,99,244/- along with interest. </para> <para> 14. On 21st April 2021, being aggrieved by the order of the Arbitrator, the Appellant and Corporate Debtor preferred an arbitration petition under Section 34 of the Arbitration and Conciliation Act, 1996 before the High Court of Bombay which is still pending. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

The NCLT, Mumbai Bench heard the matter and reserved its 15. order on 13th May 2021. On 1st July 2021, the Corporate Debtor and the Respondents Nos. 1 to 3 filed a joint application before the NCLT, Mumbai Bench requesting to defer the order as the parties were in the process of arriving at a settlement and sought time till 10th July 2021. 16. On 12th July 2021, the Corporate Debtor and the Respondents Nos. 1 to 3 again filed a joint application before the NCLT, Mumbai Bench seeking further time till 23rd July 2021 for arriving at a settlement. Thereafter, on 26th July 2021, they again sought time for 5 settlement till 12th August 2021.

<para> The NCLT, Mumbai Bench heard the matter and reserved its 15. order on 13th May 2021. On 1st July 2021, the Corporate Debtor and the Respondents Nos. 1 to 3 filed a joint application before the NCLT, Mumbai Bench requesting to defer the order as the parties were in the process of arriving at a settlement and sought time till 10th July 2021. </para> <para> 16. On 12th July 2021, the Corporate Debtor and the Respondents Nos. 1 to 3 again filed a joint application before the NCLT, Mumbai Bench seeking further time till 23rd July 2021 for arriving at a settlement. Thereafter, on 26th July 2021, they again sought time for 5 settlement till 12th August 2021. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

17. On 3rd August 2021, the NCLT, Mumbai Bench, rejected the request of the parties for further deferment of orders for arriving at a settlement and admitted and allowed the application under Section 7 of the IBC preferred by Respondent Nos. 1 to 3 against Corporate Debtor. Being aggrieved by the order dated 3rd August 2021 passed by 18. the NCLT, Mumbai Bench, admitting and allowing application for initiating CIRP against the Corporate Debtor, the Appellant who is Director of the Corporate Debtor filed an appeal being Company Appeal (AT)(Insolvency) No. 598 of 2022 in the NCLAT, New Delhi.

<para> 17. On 3rd August 2021, the NCLT, Mumbai Bench, rejected the request of the parties for further deferment of orders for arriving at a settlement and admitted and allowed the application under Section 7 of the IBC preferred by Respondent Nos. 1 to 3 against Corporate Debtor. </para> <para> Being aggrieved by the order dated 3rd August 2021 passed by 18. the NCLT, Mumbai Bench, admitting and allowing application for initiating CIRP against the Corporate Debtor, the Appellant who is Director of the Corporate Debtor filed an appeal being Company Appeal (AT)(Insolvency) No. 598 of 2022 in the NCLAT, New Delhi. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

19. On 8th August 2021, the parties had amicably settled their disputes and entered into a formal settlement, a copy of which is annexed to the paper book as annexure A-25. 20. On 10th August 2021, the NCLAT considering the settlement arrived at between the parties, granted interim stay of publication under Section 13 of the IBC and further gave liberty to the parties to adopt procedure under Section 12A of IBC.

<para> 19. On 8th August 2021, the parties had amicably settled their disputes and entered into a formal settlement, a copy of which is annexed to the paper book as annexure A-25. </para> <para> 20. On 10th August 2021, the NCLAT considering the settlement arrived at between the parties, granted interim stay of publication under Section 13 of the IBC and further gave liberty to the parties to adopt procedure under Section 12A of IBC. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

21. On 12th August 2021, the parties with the consent of the IRP filed an application under Section 12A of the IBC before the NCLT, Mumbai. However, the same has not been listed till date. 6 22. On 18th August 2021, the NCLAT stayed the formation of CoC, but declined to exercise its power under Rule 11 of the NCLAT Rules to take on record the settlement and dispose of the matter. Further, the NCLAT permitted the IRP to issue publication and also handover all assets and proceed with the CIRP even though the matter had been settled between the parties. Being dissatisfied by the order dated 18th August 2021 of the NCLAT, the Appellant has preferred the present Civil Appeal.

<para> 21. On 12th August 2021, the parties with the consent of the IRP filed an application under Section 12A of the IBC before the NCLT, Mumbai. However, the same has not been listed till date. 6 </para> <para> 22. On 18th August 2021, the NCLAT stayed the formation of CoC, but declined to exercise its power under Rule 11 of the NCLAT Rules to take on record the settlement and dispose of the matter. Further, the NCLAT permitted the IRP to issue publication and also handover all assets and proceed with the CIRP even though the matter had been settled between the parties. Being dissatisfied by the order dated 18th August 2021 of the NCLAT, the Appellant has preferred the present Civil Appeal. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

Section 12A of the IBC enables the Adjudicating Authority to 23. allow the withdrawal of an application admitted under Section 7 or Section 9 or Section 10, on an application made by the applicant with the approval of 90% voting shares of the Committee of Creditors in such a manner as may be specified. Section 12A of the IBC clearly permits withdrawal of an 24. application under Section 7 of the IBC that has been admitted on an application made by the applicant. The question of approval of the Committee of Creditors by the requisite percentage of votes, can only arise after the Committee of Creditors is constituted. Before the Committee of Creditors is constituted, there is, in our view, no bar to withdrawal by the applicant of an application admitted under Section 7 of the IBC.

<para> Section 12A of the IBC enables the Adjudicating Authority to 23. allow the withdrawal of an application admitted under Section 7 or Section 9 or Section 10, on an application made by the applicant with the approval of 90% voting shares of the Committee of Creditors in such a manner as may be specified. </para> <para> Section 12A of the IBC clearly permits withdrawal of an 24. application under Section 7 of the IBC that has been admitted on an application made by the applicant. The question of approval of the Committee of Creditors by the requisite percentage of votes, can only arise after the Committee of Creditors is constituted. Before the Committee of Creditors is constituted, there is, in our view, no bar to withdrawal by the applicant of an application admitted under Section 7 of the IBC. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

25. In exercise of power conferred by Section 469 of the Companies Act, 2013, the Central Government has made the National Company Law Tribunal Rules, 2016, hereinafter, referred to as the “NCLT Rules”. 7 Rule 11 of the NCLT Rules reads as :- “11. Inherent Powers.- Nothing in these rules shall be deemed to limit or otherwise affect the inherent powers of the Tribunal to make such orders as may be necessary for meeting the ends of justice or to prevent abuse of the process of the Tribunal.” 26. As stated in its statement of objects and reasons, the object of the IBC is to consolidate and amend the laws relating to re- organisation and insolvency resolution of corporate persons, partnership firms and individuals in a time bound manner for maximisation of value of assets of such persons, to promote entrepreneurship, availability of credit and balance of interests of all stakeholders including alteration in the order of priority of payment of Government dues and to establish an Insolvency and Bankruptcy Board of India and matters connected therewith or thereto.

<para> 25. In exercise of power conferred by Section 469 of the Companies Act, 2013, the Central Government has made the National Company Law Tribunal Rules, 2016, hereinafter, referred to as the “NCLT Rules”. 7 Rule 11 of the NCLT Rules reads as :- “11. Inherent Powers.- Nothing in these rules shall be deemed to limit or otherwise affect the inherent powers of the Tribunal to make such orders as may be necessary for meeting the ends of justice or to prevent abuse of the process of the Tribunal.” </para> <para> 26. As stated in its statement of objects and reasons, the object of the IBC is to consolidate and amend the laws relating to re- organisation and insolvency resolution of corporate persons, partnership firms and individuals in a time bound manner for maximisation of value of assets of such persons, to promote entrepreneurship, availability of credit and balance of interests of all stakeholders including alteration in the order of priority of payment of Government dues and to establish an Insolvency and Bankruptcy Board of India and matters connected therewith or thereto. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

27. The statement says that an effective legal framework for timely resolution of insolvency and bankruptcy would support development of credit markets, encourage entrepreneurship, improve business and facilitate more investments leading to higher economic growth and development. 28. A reading of the statement of objects and reasons with the statutory Rule 11 of the NCLT Rules enables the NCLT to pass orders for the ends of justice including order permitting an applicant for CIRP to withdraw its application and to enable a corporate body to carry on business with ease, free of any impediment. 8

<para> 27. The statement says that an effective legal framework for timely resolution of insolvency and bankruptcy would support development of credit markets, encourage entrepreneurship, improve business and facilitate more investments leading to higher economic growth and development. </para> <para> 28. A reading of the statement of objects and reasons with the statutory Rule 11 of the NCLT Rules enables the NCLT to pass orders for the ends of justice including order permitting an applicant for CIRP to withdraw its application and to enable a corporate body to carry on business with ease, free of any impediment. 8 </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

29. Considering the investments made by the Corporate Debtor and considering the number of people dependant on the Corporate Debtor for their survival and livelihood, there is no reason why the applicant for the CIRP, should not be allowed to withdraw its application once its disputes have been settled. 30. The settlement cannot be stifled before the constitution of the Committee of Creditors in anticipation of claims against the Corporate Debtor from third persons. The withdrawal of an application for CIRP by the applicant would not prevent any other financial creditor from taking recourse to a proceeding under IBC. The urgency to abide by the timelines for completion of the resolution process is not a reason to stifle the settlement.

<para> 29. Considering the investments made by the Corporate Debtor and considering the number of people dependant on the Corporate Debtor for their survival and livelihood, there is no reason why the applicant for the CIRP, should not be allowed to withdraw its application once its disputes have been settled. </para> <para> 30. The settlement cannot be stifled before the constitution of the Committee of Creditors in anticipation of claims against the Corporate Debtor from third persons. The withdrawal of an application for CIRP by the applicant would not prevent any other financial creditor from taking recourse to a proceeding under IBC. The urgency to abide by the timelines for completion of the resolution process is not a reason to stifle the settlement. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

31. Mr. Mukul Rohtagi, learned Senior Counsel appearing on behalf of the Appellant drew our attention to an order dated 25th August 2021, passed by a Bench of coordinate strength comprising <cite>S. Abdul Nazeer and Krishna Murari, J.J. in Civil Appeal No. 4993 of 2021</cite>, the relevant part whereof is extracted hereinbelow: “(3) We have heard learned counsel for the parties. It is not in dispute that CoC has not been constituted so far. This Court in <cite>Swiss Ribbons Private Limited and Anr. v. Union of India and others- (2019) 4 SCC 17</cite> has held that at any stage, before a Committee of Creditors is constituted, a party can approach National Company Law Tribunal (NCLT) directly and that the Tribunal may, in exercise of its inherent powers under Rule 11 of NCLT Rules, allow or disallow an application for withdrawal or settlement. It was held thus: 82. It is clear that once the Code gets triggered by admission of a creditor's petition under Sections 7 to 9, the proceeding that is before the adjudicating 9 authority, being a collective proceeding, is a proceeding in rem. Being a proceeding in rem, it is necessary that the body which is to oversee the resolution process must be consulted before any individual corporate debtor is allowed to settle its claim. A question arises as to what is to happen before a Committee of Creditors is constituted (as per the timelines that are specified, a Committee of Creditors can be appointed at any time within 30 days from the date of appointment of the interim resolution professional). We make it clear that at any stage where the Committee of Creditors is not yet constituted, a party can approach NCLT directly, which Tribunal may, in exercise of its inherent powers under Rule 11 of NCLT Rules, 2016, allow or disallow an application for withdrawal or settlement. This will be decided after hearing all the parties concerned and considering all relevant factors on the facts of each case.” (emphasis supplied) (4) In the instant case, as noticed earlier, the applicant- respondent no.1 had made an application before the NCLT, Mumbai Bench, under Rule 11 of the NCLT Rules for withdrawal of company petition filed under Section 9 of the Insolvency and Bankruptcy Code, 2016 (IBC) on the ground that the matter has been settled between the Corporate debtor and the applicant-respondent no.1. (5) Having heard learned counsel for the parties and having regard to the facts and circumstances of the case, we are of the view that the applicant-respondent no.1 was justified in filing the application under Rule 11 of the NCLT Rules for withdrawal of the company petition on the ground that the matter has been settled between the parties.” 32. The application for settlement under Section 12A of the IBC is pending before the Adjudicating Authority (NCLT). The NCLAT has stayed the constitution of the Committee of Creditors. The order impugned is only an interim order which does not call for interference. In an appeal under Section 62 of the IBC, there is no question of law 10 which requires determination by this Court. The appeal is, accordingly, dismissed. The NCLT is directed to take up the settlement application and decide the same in the light of the observations made above.

<para> 31. Mr. Mukul Rohtagi, learned Senior Counsel appearing on behalf of the Appellant drew our attention to an order dated 25th August 2021, passed by a Bench of coordinate strength comprising <cite>S. Abdul Nazeer and Krishna Murari, J.J. in Civil Appeal No. 4993 of 2021</cite>, the relevant part whereof is extracted hereinbelow: “(3) We have heard learned counsel for the parties. It is not in dispute that CoC has not been constituted so far. This Court in <cite>Swiss Ribbons Private Limited and Anr. v. Union of India and others- (2019) 4 SCC 17</cite> has held that at any stage, before a Committee of Creditors is constituted, a party can approach National Company Law Tribunal (NCLT) directly and that the Tribunal may, in exercise of its inherent powers under Rule 11 of NCLT Rules, allow or disallow an application for withdrawal or settlement. It was held thus: </para> <para> 82. It is clear that once the Code gets triggered by admission of a creditor's petition under Sections 7 to 9, the proceeding that is before the adjudicating 9 authority, being a collective proceeding, is a proceeding in rem. Being a proceeding in rem, it is necessary that the body which is to oversee the resolution process must be consulted before any individual corporate debtor is allowed to settle its claim. A question arises as to what is to happen before a Committee of Creditors is constituted (as per the timelines that are specified, a Committee of Creditors can be appointed at any time within 30 days from the date of appointment of the interim resolution professional). We make it clear that at any stage where the Committee of Creditors is not yet constituted, a party can approach NCLT directly, which Tribunal may, in exercise of its inherent powers under Rule 11 of NCLT Rules, 2016, allow or disallow an application for withdrawal or settlement. This will be decided after hearing all the parties concerned and considering all relevant factors on the facts of each case.” (emphasis supplied) (4) In the instant case, as noticed earlier, the applicant- respondent no.1 had made an application before the NCLT, Mumbai Bench, under Rule 11 of the NCLT Rules for withdrawal of company petition filed under Section 9 of the Insolvency and Bankruptcy Code, 2016 (IBC) on the ground that the matter has been settled between the Corporate debtor and the applicant-respondent no.1. (5) Having heard learned counsel for the parties and having regard to the facts and circumstances of the case, we are of the view that the applicant-respondent no.1 was justified in filing the application under Rule 11 of the NCLT Rules for withdrawal of the company petition on the ground that the matter has been settled between the parties.” </para> <para> 32. The application for settlement under Section 12A of the IBC is pending before the Adjudicating Authority (NCLT). The NCLAT has stayed the constitution of the Committee of Creditors. The order impugned is only an interim order which does not call for interference. In an appeal under Section 62 of the IBC, there is no question of law 10 which requires determination by this Court. The appeal is, accordingly, dismissed. The NCLT is directed to take up the settlement application and decide the same in the light of the observations made above. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

2. This appeal questions the correctness of the judgment and order dated 09.12.2020 passed by the High Court of Rajasthan, Bench at Jaipur  in S.B. Criminal Misc. (Petition) No. 591 of 2020 whereby the High Court dismissed the petition under Section 482 of   the  Code of Criminal Procedure,19731  for   quashing   of   First Information Report2  No. 45 of 2005 dated 23.05.2005 registered 1 In short “CrPC” 2 In short “FIR” 1 with Police Station Phulera, District Jaipur under Sections 363 and 366 IPC. 3. Relevant   facts   giving   rise   to   this   appeal   are   that   one Prahalad  Dan  gave  a written complaint stating  that his  minor daughter   had   been   abducted   by   the   appellant   no.1   on 22.05.2005 at about 2.30PM.  On the said complaint FIR No. 45 of 2005 was registered at Police Station Phulera, District Jaipur under Sections 363 and 366 IPC.  Investigation was commenced but   the   whereabouts   of   the   missing   girl   could   not   be   traced. Despite   best   efforts   when   the   abducted   girl   and   the   accused could not be traced, the investigating officer, after recording the statements   of   the   complainant   and   the   others,   submitted   a chargesheet   against   the   appellant   no.1   under   the   aforesaid Sections   and,   further,   requested   the   court   to   initiate   the proceedings under Section 299 CrPC.

<para> 2. This appeal questions the correctness of the judgment and order dated 09.12.2020 passed by the High Court of Rajasthan, Bench at Jaipur  in S.B. Criminal Misc. (Petition) No. 591 of 2020 whereby the High Court dismissed the petition under Section 482 of   the  Code of Criminal Procedure,19731  for   quashing   of   First Information Report2  No. 45 of 2005 dated 23.05.2005 registered 1 In short “CrPC” 2 In short “FIR” 1 with Police Station Phulera, District Jaipur under Sections 363 and 366 IPC.   </para> <para> 3. Relevant   facts   giving   rise   to   this   appeal   are   that   one Prahalad  Dan  gave  a written complaint stating  that his  minor daughter   had   been   abducted   by   the   appellant   no.1   on 22.05.2005 at about 2.30PM.  On the said complaint FIR No. 45 of 2005 was registered at Police Station Phulera, District Jaipur under Sections 363 and 366 IPC.  Investigation was commenced but   the   whereabouts   of   the   missing   girl   could   not   be   traced. Despite   best   efforts   when   the   abducted   girl   and   the   accused could not be traced, the investigating officer, after recording the statements   of   the   complainant   and   the   others,   submitted   a chargesheet   against   the   appellant   no.1   under   the   aforesaid Sections   and,   further,   requested   the   court   to   initiate   the proceedings under Section 299 CrPC.  </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

4.   The   investigating   officer   also  submitted   chargesheet   against the father of the appellant, namely, Banna Lal under Sections 363, 366 and 120B IPC.   On the basis of the said chargesheet Banna Lal was put to trial and Regular Criminal Case No. 23 of 2010 was registered.  The Additional District and Sessions Judge, 2 Sambhar Lake, District Jaipur vide judgement and order dated 03.09.2011 came to the conclusion that the charges could not be proved against the accused Banna Lal of being involved in any manner   in   the   alleged   abduction   of   the   daughter   of   the complainant, but rather he himself made efforts for searching his son and the abductee.  Accordingly, Banna Lal was acquitted of all the charges. 5. In   the   year   2020,   the   appellant   along   with   the   abductee Seema Parewa filed a petition under Section 482 CrPC before the Rajasthan   High   Court   which   was   registered   as   S.B.   Criminal Misc. Petition No. 591 of 2020 praying for quashing of the FIR No. 45 of 2005 and all proceedings arising therefrom.  In the said petition   it   was   stated   that   the   appellant   and   the   abductee (appellant   No.   1   and   2   respectively)   were   well   known   to   each other and were into deep love affair, which relationship was not acceptable   to   the   father   of   the   abductee.     Under   compelling circumstances,   both   of   them   parted   from   their   families   in   the year 2005 and later got married on 25.12.2006.  It was, further, stated that report was submitted under Section 173(2) CrPC and a   request   for   invoking   Section   299   CrPC   was   made   by   the 3 investigating officer. The matter is still pending before the Trial Court against the appellant and coercive steps were being taken. It   was,   further,   stated   that   almost   15   years   have   passed,   the appellant and the abductee were living happily married and had also been blessed with a boy on 27.02.2014.  It is further stated that the abductee was never victimized, abducted nor kidnapped but on her own volition left her parental home on account of the unpleasant and disturbing circumstances created by her father. It is also stated that the abductee was 17 years of age at the time when   she   left   her   home   on   her   own   volition   and   that   the appellant had no role to play in her parting with her family.

<para>   4.   The   investigating   officer   also  submitted   chargesheet   against the father of the appellant, namely, Banna Lal under Sections 363, 366 and 120B IPC.   On the basis of the said chargesheet Banna Lal was put to trial and Regular Criminal Case No. 23 of 2010 was registered.  The Additional District and Sessions Judge, 2 Sambhar Lake, District Jaipur vide judgement and order dated 03.09.2011 came to the conclusion that the charges could not be proved against the accused Banna Lal of being involved in any manner   in   the   alleged   abduction   of   the   daughter   of   the complainant, but rather he himself made efforts for searching his son and the abductee.  Accordingly, Banna Lal was acquitted of all the charges.   </para> <para> 5. In   the   year   2020,   the   appellant   along   with   the   abductee Seema Parewa filed a petition under Section 482 CrPC before the Rajasthan   High   Court   which   was   registered   as   S.B.   Criminal Misc. Petition No. 591 of 2020 praying for quashing of the FIR No. 45 of 2005 and all proceedings arising therefrom.  In the said petition   it   was   stated   that   the   appellant   and   the   abductee (appellant   No.   1   and   2   respectively)   were   well   known   to   each other and were into deep love affair, which relationship was not acceptable   to   the   father   of   the   abductee.     Under   compelling circumstances,   both   of   them   parted   from   their   families   in   the year 2005 and later got married on 25.12.2006.  It was, further, stated that report was submitted under Section 173(2) CrPC and a   request   for   invoking   Section   299   CrPC   was   made   by   the 3 investigating officer. The matter is still pending before the Trial Court against the appellant and coercive steps were being taken. It   was,   further,   stated   that   almost   15   years   have   passed,   the appellant and the abductee were living happily married and had also been blessed with a boy on 27.02.2014.  It is further stated that the abductee was never victimized, abducted nor kidnapped but on her own volition left her parental home on account of the unpleasant and disturbing circumstances created by her father. It is also stated that the abductee was 17 years of age at the time when   she   left   her   home   on   her   own   volition   and   that   the appellant had no role to play in her parting with her family. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

6. The High Court although records all such facts, appears to have been swayed with the fact that the abductee was a minor at the   time   when   she   left   her   home   and   that   the   appellant   had evaded   the   investigation   and   had   been   successful   in   keeping away from the process of law for several years.  The High Court further   proceeded   on   the   assumption   that   the   appellant   had actually   kidnapped/abducted   the   minor   daughter   of   the complainant. 4 7. Before this Court, also the abductee has joined the accused as appellant No.2.  Once again similar stand has been taken as was taken before the High Court.  Both the appellants have filed separate affidavits.  Appellant No.2 has specifically stated before the High Court as also before this Court that she had left her parental   home   on   her   own   free   volition.     The   appellants   are married   since   December   2006   and   have   been   living   happily. They have also been blessed with a son in the year 2014 who would now be 8 years old.  No fruitful purpose would be served by   relegating   the   matter   for   conducting   the   trial   as   the   same would not be conducive for either of the appellants.  It would be a futile exercise.  Kidnapping would necessarily involve enticing or taking away any minor under eighteen years of age if a female for the   offence   under   Section   363   IPC.     In   the   present   case,   the abductee had clearly stated that she was neither taken away nor induced   and   that  she   had   left  her   home   of   her  own  free   will. Section   366   IPC   would   come   into   play   only   where   there   is   a forceful compulsion of marriage, by kidnapping or by inducing a woman.     This   offence   also   would   not   be   made   out   once   the appellant no. 2 the abductee has clearly stated that she was in love   with   the   appellant   no.1   and   that   she   left   her   home   on 5 account of the disturbing circumstances at her parental home as the said relationship was not acceptable to her father and that she   married   appellant   no.1   on   her   own   free   will   without   any influence being exercised by appellant no.1. 8. Considering   the   overall   facts   and   circumstances   of   this case, the ends of justice would be best secured by quashing the FIR   and   all   consequential   proceedings   that   arise   therefrom. Accordingly, the appeal is allowed.  The impugned judgement and order   dated   09.12.2020   of   the   High  Court  of   Rajasthan  is   set aside and the entire proceedings arising out of the FIR No. 45 of 2005   dated   23.05.2005   registered   with   Police   Station   Phulera, District   Jaipur   under   Sections   363   and   366   IPC   and   all consequential proceedings are hereby quashed.

<para> 6. The High Court although records all such facts, appears to have been swayed with the fact that the abductee was a minor at the   time   when   she   left   her   home   and   that   the   appellant   had evaded   the   investigation   and   had   been   successful   in   keeping away from the process of law for several years.  The High Court further   proceeded   on   the   assumption   that   the   appellant   had actually   kidnapped/abducted   the   minor   daughter   of   the complainant. 4 </para> <para> 7. Before this Court, also the abductee has joined the accused as appellant No.2.  Once again similar stand has been taken as was taken before the High Court.  Both the appellants have filed separate affidavits.  Appellant No.2 has specifically stated before the High Court as also before this Court that she had left her parental   home   on   her   own   free   volition.     The   appellants   are married   since   December   2006   and   have   been   living   happily. They have also been blessed with a son in the year 2014 who would now be 8 years old.  No fruitful purpose would be served by   relegating   the   matter   for   conducting   the   trial   as   the   same would not be conducive for either of the appellants.  It would be a futile exercise.  Kidnapping would necessarily involve enticing or taking away any minor under eighteen years of age if a female for the   offence   under   Section   363   IPC.     In   the   present   case,   the abductee had clearly stated that she was neither taken away nor induced   and   that  she   had   left  her   home   of   her  own  free   will. Section   366   IPC   would   come   into   play   only   where   there   is   a forceful compulsion of marriage, by kidnapping or by inducing a woman.     This   offence   also   would   not   be   made   out   once   the appellant no. 2 the abductee has clearly stated that she was in love   with   the   appellant   no.1   and   that   she   left   her   home   on 5 account of the disturbing circumstances at her parental home as the said relationship was not acceptable to her father and that she   married   appellant   no.1   on   her   own   free   will   without   any influence being exercised by appellant no.1. </para> <para> 8. Considering   the   overall   facts   and   circumstances   of   this case, the ends of justice would be best secured by quashing the FIR   and   all   consequential   proceedings   that   arise   therefrom. Accordingly, the appeal is allowed.  The impugned judgement and order   dated   09.12.2020   of   the   High  Court  of   Rajasthan  is   set aside and the entire proceedings arising out of the FIR No. 45 of 2005   dated   23.05.2005   registered   with   Police   Station   Phulera, District   Jaipur   under   Sections   363   and   366   IPC   and   all consequential proceedings are hereby quashed. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

Permission to file the intervention application is granted . 2. Application for intervention stands allowed. 1 3. We have heard learned counsel appearing on behalf of the applicant. 4. By means of this Miscellaneous Application, the applicant seeks a clarification of the order dated 03.08.2022 passed by this Court in Criminal Appeal No. 1256 of 2022.

<para> Permission to file the intervention application is granted . 2. Application for intervention stands allowed. 1 3. We have heard learned counsel appearing on behalf of the applicant. </para> <para> 4. By means of this Miscellaneous Application, the applicant seeks a clarification of the order dated 03.08.2022 passed by this Court in Criminal Appeal No. 1256 of 2022. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

5. The said criminal appeal was directed against an order dated 12.10.2018 passed by Madras High Court allowing the petition under Section 482 filed by the respondent therein with a direction to hand over all the case filed and material to the Central Bureau of Investigation to conduct a preliminary enquiry against the appellant therein and other co-accused. This Court vide final judgment and order dated 03.08.2022 allowed the appeal and remitted the matter back to the High Court to consider the same afresh and pass appropriate orders in accordance with law. 6. The applicant by means of this application alleging massive fraud by one IRB Expressway Private Limited apprehending connivance with unknown officials of State of Maharashtra /MSRDC/MPEL who, according to applicant, may have conspired to give relief of reduction in contractual payment to the 2 Government undertaking by more than Rs.70 crores on frivolous concocted grounds.

<para> 5. The said criminal appeal was directed against an order dated 12.10.2018 passed by Madras High Court allowing the petition under Section 482 filed by the respondent therein with a direction to hand over all the case filed and material to the Central Bureau of Investigation to conduct a preliminary enquiry against the appellant therein and other co-accused. This Court vide final judgment and order dated 03.08.2022 allowed the appeal and remitted the matter back to the High Court to consider the same afresh and pass appropriate orders in accordance with law. </para> <para> 6. The applicant by means of this application alleging massive fraud by one IRB Expressway Private Limited apprehending connivance with unknown officials of State of Maharashtra /MSRDC/MPEL who, according to applicant, may have conspired to give relief of reduction in contractual payment to the 2 Government undertaking by more than Rs.70 crores on frivolous concocted grounds. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

7. Apprehending that the order dated 03.08.2022 passed by this Court may come in the way of applicant who intends to seek the investigation in the matter through CBI and in abundant caution the application has been filed seeking clarification of the judgment dated 03.08.2022 8. A bare perusal of the averments made in the application seeking clarification goes to show that on having come to know that M/S. IRB Expressway Private Ltd. (IRB) which is operating in connivance with the officials of the State of Maharashtra has got a relief of about Rs.70 crores by falsely claiming exemption due to covid. The applicant had issued a notice dated 06.03.2023 to IRB giving them an opportunity to disclose the defense prior to initiating legal action which was duly replied by the said company denying the allegations with the explanation and supporting correspondence with officials exchanged in this regard which the applicant has himself brought on record annexing the said documents to the application.

<para> 7. Apprehending that the order dated 03.08.2022 passed by this Court may come in the way of applicant who intends to seek the investigation in the matter through CBI and in abundant caution the application has been filed seeking clarification of the judgment dated 03.08.2022 </para> <para> 8. A bare perusal of the averments made in the application seeking clarification goes to show that on having come to know that M/S. IRB Expressway Private Ltd. (IRB) which is operating in connivance with the officials of the State of Maharashtra has got a relief of about Rs.70 crores by falsely claiming exemption due to covid. The applicant had issued a notice dated 06.03.2023 to IRB giving them an opportunity to disclose the defense prior to initiating legal action which was duly replied by the said company denying the allegations with the explanation and supporting correspondence with officials exchanged in this regard which the applicant has himself brought on record annexing the said documents to the application. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

9. Learned counsel for the applicant submits that the order dated 03.08.2022 passed by this Court setting aside directions of the High Court for preliminary 3 enquiry by CBI, may come in his way to seek CBI investigation into the complaints and allegations and, therefore, the order needs to be clarified. 10. We are really surprised at the manner and the reasons in which this application has been made. A perusal of Annexure-3, the response of IRB, in reply to the notice issued by the applicant itself goes to show that reduction in payment of premium was allowed by the authorities because the Government of India had ordered complete closure of all Toll Plazas including the one in issue w.e.f. 26.03.2020 to 19.04.2020 due to covid.

<para> 9. Learned counsel for the applicant submits that the order dated 03.08.2022 passed by this Court setting aside directions of the High Court for preliminary 3 enquiry by CBI, may come in his way to seek CBI investigation into the complaints and allegations and, therefore, the order needs to be clarified. </para> <para> 10. We are really surprised at the manner and the reasons in which this application has been made. A perusal of Annexure-3, the response of IRB, in reply to the notice issued by the applicant itself goes to show that reduction in payment of premium was allowed by the authorities because the Government of India had ordered complete closure of all Toll Plazas including the one in issue w.e.f. 26.03.2020 to 19.04.2020 due to covid. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

11. Office memorandum dated 13.05.2020 issued by the Government in this regard is also a part of the documents annexed by the applicant himself in the application invoking the force majeure clause in the agreement between the parties. In such peculiar factual matrix of the contractual matter between a different set of parties, in our opinion, the complaint, if any made by the applicant has to be considered on its own merits and the judgment and order dated 03.08.2022 passed by this court, in a totally unconnected matter, between different parties, having no nexus with alleged complaint which the applicant proposes to make, will have no bearing on the same and thus the order dated 03.08.2022 does not calls for any clarification or modification at the behest of the present applicant. 4 12. Further, in any view of the matter, the applicant has no locus to seek clarification/modification of an order passed in a totally unconnected matter. 13. The application is totally misconceived and, accordingly, stands dismissed.

<para> 11. Office memorandum dated 13.05.2020 issued by the Government in this regard is also a part of the documents annexed by the applicant himself in the application invoking the force majeure clause in the agreement between the parties. In such peculiar factual matrix of the contractual matter between a different set of parties, in our opinion, the complaint, if any made by the applicant has to be considered on its own merits and the judgment and order dated 03.08.2022 passed by this court, in a totally unconnected matter, between different parties, having no nexus with alleged complaint which the applicant proposes to make, will have no bearing on the same and thus the order dated 03.08.2022 does not calls for any clarification or modification at the behest of the present applicant. 4 </para> <para> 12. Further, in any view of the matter, the applicant has no locus to seek clarification/modification of an order passed in a totally unconnected matter. </para> <para> 13. The application is totally misconceived and, accordingly, stands dismissed. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

Appeal from an order of the High Court of Patna dated 9th September, 1948, (Agarwala C.J. and Meredith J.) in M.J.C. No. 5 of 1948. The appeal was originally filed as Federal Court Appeal No. 71 of 1948 on a certificate granted by the Patna High Court under cl. 31 of the Letters Patent of that High Court that the case was a fit one for appeal to the Federal Court. H.P. Sinha (S.C. Sinha, with him) for the appellant. S.K. Mitra (S. L. Chibber, with him) for the respondent. 1950. November 30. The judgment of the Court was deliv- ered by FAzL ALl J. 800 FAZL ALI J. --This is an appeal from an order of the High Court of Judicature at Patna dated the 9th September, 1948, declining to call upon the board of Revenue to state a case under section 21 (3) of the Bihar Sales Tax Act, 1944 (Act VI of 1944), with reference to an assessment made under that Act. The Bihar Sales Tax Act was passed in 1944, and section 4 of the Act provides that "every dealer whose gross turn- over during the year immediately preceding the commencement of the Act exceeded Rs. 5,000 shall be liable to pay tax under the Act on sales effected after the date so notified." It is not disputed that, having regard to the definitions of dealer, goods and sale under the Act, the appellant, who has been doing contract work on a fairly extensive scale for the Central Public Works Department and the East Indian Railway, comes within the category of a dealer mentioned in section 4. Section 7 of the Act provides that "no dealer shall, while being liable under section 4 to pay tax under the Act, carry on business as a dealer unless he has been registered under the Act and possesses a registration certificate". In pursuance of this provision, the appellant filed an applica- tion for registration on the 19th December, 1944, and a certificate of registration was issued to him on the 21st December, 1944. On the 8th October, 1945, the Sales Tax Officer issued a notice to the appellant asking him to produce his accounts on 10th November, 1945, and to show cause why in addition to the tax to be finally assessed on him a penalty not exceeding one and a half times the amount should not be imposed on him under section 10 (5) of the Act. Section 10 (5), under which the notice purported to have been issued, runs thus:-- "If upon information which has come into his posses- sion, the Commissioner is satisfied that any dealer has been liable to pay tax under this Act in respect of any period and has nevertheless wilfully failed to apply for registra- tion, the Commissioner shall, alter giving the dealer a reasonable opportunity of being heard, assess, to the best of his judgment, the amount of tax, if any, due from the dealer in respect of such 801 period and all subsequent periods and the Commissioner may direct that the dealer shall pay, ’by way of, penalty, in addition to the amount so assessed, a sum not exceeding one and a half times that amount."

<para> Appeal from an order of the High Court of Patna dated 9th September, 1948, (Agarwala C.J. and Meredith J.) in M.J.C. No. 5 of 1948. The appeal was originally filed as Federal Court Appeal No. 71 of 1948 on a certificate granted by the Patna High Court under cl. 31 of the Letters Patent of that High Court that the case was a fit one for appeal to the Federal Court. H.P. Sinha (S.C. Sinha, with him) for the appellant. S.K. Mitra (S. L. Chibber, with him) for the respondent. 1950. November 30. The judgment of the Court was deliv- ered by FAzL ALl J. 800 FAZL ALI J. --This is an appeal from an order of the High Court of Judicature at Patna dated the 9th September, 1948, declining to call upon the board of Revenue to state a case under section 21 (3) of the Bihar Sales Tax Act, 1944 (Act VI of 1944), with reference to an assessment made under that Act. </para> <para> The Bihar Sales Tax Act was passed in 1944, and section 4 of the Act provides that "every dealer whose gross turn- over during the year immediately preceding the commencement of the Act exceeded Rs. 5,000 shall be liable to pay tax under the Act on sales effected after the date so notified." It is not disputed that, having regard to the definitions of dealer, goods and sale under the Act, the appellant, who has been doing contract work on a fairly extensive scale for the Central Public Works Department and the East Indian Railway, comes within the category of a dealer mentioned in section 4. Section 7 of the Act provides that "no dealer shall, while being liable under section 4 to pay tax under the Act, carry on business as a dealer unless he has been registered under the Act and possesses a registration certificate". In pursuance of this provision, the appellant filed an applica- tion for registration on the 19th December, 1944, and a certificate of registration was issued to him on the 21st December, 1944. On the 8th October, 1945, the Sales Tax Officer issued a notice to the appellant asking him to produce his accounts on 10th November, 1945, and to show cause why in addition to the tax to be finally assessed on him a penalty not exceeding one and a half times the amount should not be imposed on him under section 10 (5) of the Act. Section 10 (5), under which the notice purported to have been issued, runs thus:-- "If upon information which has come into his posses- sion, the Commissioner is satisfied that any dealer has been liable to pay tax under this Act in respect of any period and has nevertheless wilfully failed to apply for registra- tion, the Commissioner shall, alter giving the dealer a reasonable opportunity of being heard, assess, to the best of his judgment, the amount of tax, if any, due from the dealer in respect of such 801 period and all subsequent periods and the Commissioner may direct that the dealer shall pay, ’by way of, penalty, in addition to the amount so assessed, a sum not exceeding one and a half times that amount." </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

The appellant appeared before the Sales Tax Officer in response to this notice, but obtained several adjournments till 16th March, 1046, and ultimately failed to appear. Thereupon, he was assessed by the Sales Tax Officer, accord- ing to the best of his judgment, and was ordered to pay Rs. 4,526-13-0 as tax and a penalty amounting to one and a half times the amount assessed, under section 10 (5) of the Act. The appellant appealed to the Commissioner against the assessment and the penalty levied upon him, but his appeal was dismissed on the 6th June, 1946. He then filed a peti- tion for revision to the Board of Revenue, against the order of the Commissioner, but it was dismissed on the 28th May, 1947. He thereupon moved the Board of Revenue to refer to the High Court certain questions of law arising out of is order of the 28th May, but Mr. N. Baksi, a Member of the Board, by his order of the 4th December, 1947, rejected the petition with the following observations :- "No case for review of my predecessor’s order made out. No reference necessary." Section 21 of the Act provides that if the Board of Revenue refuses to make a reference to the High Court, the applicant may apply to the High Court against such refusal, and the High Court, if it is not satisfied that such refusal was justified, may require the Board of Revenue to state a case and refer it to the High Court. The section also provides that "the High Court upon the hearing of any such case shall decide the question of law raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded, and shall send to the Board of Revenue a copy of such judg- ment under the seal of the Court ......... and the Board shall dispose of the case accordingly." In accordance with this section, the appellant made an application to the High Court praying that the Board of Revenue may be called upon to state a case and refer 802 it to the High Court. Dealing with this application, the High Court pointed out that the Member of the Board had not been asked to review his predecessor’s order but only to state a case, and gave the following directions :-- "The ease must, therefore, go back to the Board of Revenue for a case to be stated or for a proper ,order rejecting the application to be passed."

<para> The appellant appeared before the Sales Tax Officer in response to this notice, but obtained several adjournments till 16th March, 1046, and ultimately failed to appear. Thereupon, he was assessed by the Sales Tax Officer, accord- ing to the best of his judgment, and was ordered to pay Rs. 4,526-13-0 as tax and a penalty amounting to one and a half times the amount assessed, under section 10 (5) of the Act. The appellant appealed to the Commissioner against the assessment and the penalty levied upon him, but his appeal was dismissed on the 6th June, 1946. He then filed a peti- tion for revision to the Board of Revenue, against the order of the Commissioner, but it was dismissed on the 28th May, 1947. He thereupon moved the Board of Revenue to refer to the High Court certain questions of law arising out of is order of the 28th May, but Mr. N. Baksi, a Member of the Board, by his order of the 4th December, 1947, rejected the petition with the following observations :- "No case for review of my predecessor’s order made out. No reference necessary." </para> <para> Section 21 of the Act provides that if the Board of Revenue refuses to make a reference to the High Court, the applicant may apply to the High Court against such refusal, and the High Court, if it is not satisfied that such refusal was justified, may require the Board of Revenue to state a case and refer it to the High Court. The section also provides that "the High Court upon the hearing of any such case shall decide the question of law raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded, and shall send to the Board of Revenue a copy of such judg- ment under the seal of the Court ......... and the Board shall dispose of the case accordingly." In accordance with this section, the appellant made an application to the High Court praying that the Board of Revenue may be called upon to state a case and refer 802 it to the High Court. Dealing with this application, the High Court pointed out that the Member of the Board had not been asked to review his predecessor’s order but only to state a case, and gave the following directions :-- "The ease must, therefore, go back to the Board of Revenue for a case to be stated or for a proper ,order rejecting the application to be passed." </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

The Board then reheard the matter and rejected the application of the appellant and refused to state a case and refer it to the High Court. The appellant thereafter made an application to the High Court for requiring the Board of Revenue to state a case, but this application was summarily rejected. He then applied to the High Court for leave to appeal to the Federal Court, which the High Court granted, following the decision of a Full Bench of the Lahore High Court in <cite>Feroze Shah Kaka Khd v. Income-tax Commissioner, punjab and N.W.F.P., Lahore The High Court</cite> pointed out in the order granting leave that in the appeal that was taken to the Privy Council in the Lahore case, an objection had been raised as to the competency of the appeal, but the Privy Council, while dismissing the appeal on the merits, had made the following observation:-" The objection is a serious one. Admittedly such an appeal as the present is not authorized by the Income-tax Act itself. If open at all, it must be justified under clause "9, Letters Patent of the Lahore High Court, as being an appeal from a final judgment, decree or order made in the exercise of original jurisdiction by a Division Bench of the High Court. And this present appeal was held by the Full Court to be so justified. Before the Board the question was not fully argued, and their Lordships accordingly refrain from expressing any opinion whatever upon it" (2). The High Court in granting leave to the appellant seems to have been influenced mainly by the fact that the view of the Lahore High Court had not been held by the Privy Council to be wrong.

<para> The Board then reheard the matter and rejected the application of the appellant and refused to state a case and refer it to the High Court. The appellant thereafter made an application to the High Court for requiring the Board of Revenue to state a case, but this application was summarily rejected. He then applied to the High Court for leave to appeal to the Federal Court, which the High Court granted, following the decision of a Full Bench of the Lahore High Court in <cite>Feroze Shah Kaka Khd v. Income-tax Commissioner, punjab and N.W.F.P., Lahore The High Court</cite> pointed out in the order granting leave that in the appeal that was taken to the Privy Council in the Lahore case, an objection had been raised as to the competency of the appeal, but the Privy Council, while dismissing the appeal on the merits, had made the following observation:-" The objection is a serious one. Admittedly such an appeal as the present is not authorized by the Income-tax Act itself. If open at all, it must be justified under clause "9, Letters Patent of the Lahore High Court, as being an appeal from a final judgment, decree or order made in the exercise of original jurisdiction by a Division Bench of the High Court. And this present appeal was held by the Full Court to be so justified. Before the Board the question was not fully argued, and their Lordships accordingly refrain from expressing any opinion whatever upon it" (2). </para> <para> The High Court in granting leave to the appellant seems to have been influenced mainly by the fact that the view of the Lahore High Court had not been held by the Privy Council to be wrong. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

(1) A.I.R. 1981 Lah. 138. (2) A.I.R. 1933 P. C. 198. 803 At the commencement of the hearing of the appeal in this Court, a preliminary objection was raised by the learned counsel for the respondent that this appeals was not compe- tent, and, on hearing both the parties, we are of the opin- ion that the objection is wellfounded. In <cite>Sri Mahanth Harihar Gir v. Commissioner of Income- tax, Bihar and Orissa</cite> (1) it was held by a special Bench of the Patna High Court that no appeal lay to His Majesty in Council under clause 31 of the Letters Patent of the Patna High Court, from an order of the High Court dismissing an application under section 66 (3) of the Income-tax Act, (a provision similar to section 21 of the Act before us) to direct the Commissioner of Income-tax to state a case. In that case, the whole law on the subject has been clearly and exhaustively dealt with, and it has been pointed out that the view taken by the Full Bench of the Lahore High Court in the case cited by the appellant was not supported by sever- al other High Courts and that the Privy Council also, when the matter came before it, refrained from expressing any opinion as to its correctness. In our opinion, the view expressed in the Patna case is correct.

<para> (1) A.I.R. 1981 Lah. 138. (2) A.I.R. 1933 P. C. 198. 803 At the commencement of the hearing of the appeal in this Court, a preliminary objection was raised by the learned counsel for the respondent that this appeals was not compe- tent, and, on hearing both the parties, we are of the opin- ion that the objection is wellfounded. </para> <para> In <cite>Sri Mahanth Harihar Gir v. Commissioner of Income- tax, Bihar and Orissa</cite> (1) it was held by a special Bench of the Patna High Court that no appeal lay to His Majesty in Council under clause 31 of the Letters Patent of the Patna High Court, from an order of the High Court dismissing an application under section 66 (3) of the Income-tax Act, (a provision similar to section 21 of the Act before us) to direct the Commissioner of Income-tax to state a case. In that case, the whole law on the subject has been clearly and exhaustively dealt with, and it has been pointed out that the view taken by the Full Bench of the Lahore High Court in the case cited by the appellant was not supported by sever- al other High Courts and that the Privy Council also, when the matter came before it, refrained from expressing any opinion as to its correctness. In our opinion, the view expressed in the Patna case is correct. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

Clause 31 of the Letters Patent of the Patna High Court, on the strength of which the appellant resists the prelimi- nary objection raised by the respondent, runs thus :-- "And We do further ordain that any person or persons may appeal-to Us, Our heirs and successors, in Our or Their Privy Council, in any matter not being of criminal juris- diction, from any final judgment, decree, or order of the said High Court of Judicature at Patna, made on appeal and from any final judgment, decree on order made in the exercise of original jurisdiction by Judges of the said High Court or of any Division Court, from which an appeal does not lie to the said High Court under the provisions contained in the 10th clause of these (1) A.I.R. 1941 Prat. 225. 804 presents: provided, in either case, that the sum or matter at issue is of the amount or value of not less than ten thousand rupees, or that such judgment,decree or order involves, directly or indirectly, some claim, demand or question to or respecting property amounting to or of the value of not less than ten thousand rupees; or from any other final judgment, aecree or order made either on appeal or otherwise as aforesaid, when the said High Court declares that the case is a fit one for appeal to Us ...... " In order to attract the provisions of this clause, it is necessary to show, firstly, that the order under appeal is a final order; and secondly, that it was passed in the exer- cise of the original or appellate jurisdiction of the High Court. The second requirement clearly follows from the concluding part of the clause. It seems to us that the order appealed against in this case, cannot be regarded as a final order, because it does not of its own force bind or affect the rights of the parties. All that the High Court is required to do under section 21 of the Bihar Sales Tax Act is to decide the question of law raised and send a copy of its judgment to the Board of Revenue. The Board of Revenue then has to dispose of the case in the light of the judgment of the High Court. It is true that the Board’s order is based on what is stated by the High Court to be the correct legal position, but the fact remains that the order of the High Court standing by itself does not affect the rights of the parties, and the final order in the matter is the order which is passed ultimately by the Board of Revenue. This question has been fully dealt with in <cite>Tata Iron and Steel Company v. Chief Revenue Authority, Bombay(1)</cite>, where Lord Atkinson pointed out that the order made by the High Court was merely advisory and quoted the following observations of Lord Esher in In re Knight and the Tabernacle Permanent Building Society(2): "In the case of Ex parte County Council of Kent, where a statute provided that a case might be stated (1) [1892] Q.B. 613 at 617. 805 for the decision of the Court it was held that though the language might prima facie import that there has to be the equivalent of a judgment or order, yet when the context was looked at it appeared that the jurisdiction of the Court appealed to was only consultative, and that there was noth- ing which amounted to a judgment or order."

<para> Clause 31 of the Letters Patent of the Patna High Court, on the strength of which the appellant resists the prelimi- nary objection raised by the respondent, runs thus :-- "And We do further ordain that any person or persons may appeal-to Us, Our heirs and successors, in Our or Their Privy Council, in any matter not being of criminal juris- diction, from any final judgment, decree, or order of the said High Court of Judicature at Patna, made on appeal and from any final judgment, decree on order made in the exercise of original jurisdiction by Judges of the said High Court or of any Division Court, from which an appeal does not lie to the said High Court under the provisions contained in the 10th clause of these (1) A.I.R. 1941 Prat. 225. 804 presents: provided, in either case, that the sum or matter at issue is of the amount or value of not less than ten thousand rupees, or that such judgment,decree or order involves, directly or indirectly, some claim, demand or question to or respecting property amounting to or of the value of not less than ten thousand rupees; or from any other final judgment, aecree or order made either on appeal or otherwise as aforesaid, when the said High Court declares that the case is a fit one for appeal to Us ...... " </para> <para> In order to attract the provisions of this clause, it is necessary to show, firstly, that the order under appeal is a final order; and secondly, that it was passed in the exer- cise of the original or appellate jurisdiction of the High Court. The second requirement clearly follows from the concluding part of the clause. It seems to us that the order appealed against in this case, cannot be regarded as a final order, because it does not of its own force bind or affect the rights of the parties. All that the High Court is required to do under section 21 of the Bihar Sales Tax Act is to decide the question of law raised and send a copy of its judgment to the Board of Revenue. The Board of Revenue then has to dispose of the case in the light of the judgment of the High Court. It is true that the Board’s order is based on what is stated by the High Court to be the correct legal position, but the fact remains that the order of the High Court standing by itself does not affect the rights of the parties, and the final order in the matter is the order which is passed ultimately by the Board of Revenue. This question has been fully dealt with in <cite>Tata Iron and Steel Company v. Chief Revenue Authority, Bombay(1)</cite>, where Lord Atkinson pointed out that the order made by the High Court was merely advisory and quoted the following observations of Lord Esher in In re Knight and the Tabernacle Permanent Building Society(2): "In the case of Ex parte County Council of Kent, where a statute provided that a case might be stated (1) [1892] Q.B. 613 at 617. 805 for the decision of the Court it was held that though the language might prima facie import that there has to be the equivalent of a judgment or order, yet when the context was looked at it appeared that the jurisdiction of the Court appealed to was only consultative, and that there was noth- ing which amounted to a judgment or order." </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

It cannot also be held that the order was passed by the High Court in this case in the exercise of either original or appellate jurisdiction. It is not contended that the matter arose in the exercise of the appellate jurisdiction of the High Court, because there was no appeal before it. Nor can the matter, properly speaking, be said to have arisen in the exercise of the original jurisdiction of the High Court, as was held by the Judges of the Lahore High Court in the case to which reference was made, because the proceeding did not commence in the High Court as all origi- nal suits and proceedings should commence. But the High Court acquired jurisdiction to deal with the case by virtue of an express provision of the Bihar Sales Tax Act. The crux of the matter therefore is that the jurisdiction of the High Court was only consultative and was neither original nor appellate. In this view, the appeal must be dismissed, though on hearing the parties, it appeared to us that the salestax authorities including the Commissioner and the Board of Revenue were in error in imposing a penalty upon the appel- lant under section 10 15) of the Act which had no applica- tion to his case, inasmuch as he had been registered as required by section 7 of the Act. In the circumstances, while dismissing the appeal, we make no order as to costs. Appeal dismissed.

<para> It cannot also be held that the order was passed by the High Court in this case in the exercise of either original or appellate jurisdiction. It is not contended that the matter arose in the exercise of the appellate jurisdiction of the High Court, because there was no appeal before it. Nor can the matter, properly speaking, be said to have arisen in the exercise of the original jurisdiction of the High Court, as was held by the Judges of the Lahore High Court in the case to which reference was made, because the proceeding did not commence in the High Court as all origi- nal suits and proceedings should commence. But the High Court acquired jurisdiction to deal with the case by virtue of an express provision of the Bihar Sales Tax Act. The crux of the matter therefore is that the jurisdiction of the High Court was only consultative and was neither original nor appellate. </para> <para> In this view, the appeal must be dismissed, though on hearing the parties, it appeared to us that the salestax authorities including the Commissioner and the Board of Revenue were in error in imposing a penalty upon the appel- lant under section 10 15) of the Act which had no applica- tion to his case, inasmuch as he had been registered as required by section 7 of the Act. In the circumstances, while dismissing the appeal, we make no order as to costs. Appeal dismissed. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

This Special Leave Petition filed by the State of Odisha is against a final judgment and order dated 2nd November, 2020 passed by the High Court of Orissa at Cuttack dismissing an application for leave to appeal being CRLLP No.14 of 2020 filed by the Petitioner State, against a judgment dated 14th January, 2020 passed by the Sessions Judge, Bhadrak in S.T. Case No.182/392 of 2014, acquitting the Respondents from charges under Sections 302/201 read with Section 34 of the Indian Penal Code (IPC). 2. Learned Counsel appearing on behalf of the Petitioner State forcefully contended that the High Court committed gross error in dismissing the application for leave to appeal filed by the Petitioner 1 State on the ground of delay of 41 days, even though, there were serious charges against the Accused Respondents, including charges of murder under Section 302 of the IPC.

<para> This Special Leave Petition filed by the State of Odisha is against a final judgment and order dated 2nd November, 2020 passed by the High Court of Orissa at Cuttack dismissing an application for leave to appeal being CRLLP No.14 of 2020 filed by the Petitioner State, against a judgment dated 14th January, 2020 passed by the Sessions Judge, Bhadrak in S.T. Case No.182/392 of 2014, acquitting the Respondents from charges under Sections 302/201 read with Section 34 of the Indian Penal Code (IPC). </para> <para> 2. Learned Counsel appearing on behalf of the Petitioner State forcefully contended that the High Court committed gross error in dismissing the application for leave to appeal filed by the Petitioner 1 State on the ground of delay of 41 days, even though, there were serious charges against the Accused Respondents, including charges of murder under Section 302 of the IPC. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

3. It is true that the appeal has, by the impugned judgment and order dated 2nd November 2020, been dismissed on the ground of delay of only 41 days in filing the CRLLP. 4. In a criminal case involving the serious offence of murder, the Courts do not ordinarily dismiss an appeal against a judgment and order of the Trial Court, whether of conviction or of acquittal, on the sole ground of some delay. This is to prevent miscarriage of justice.

<para> 3. It is true that the appeal has, by the impugned judgment and order dated 2nd November 2020, been dismissed on the ground of delay of only 41 days in filing the CRLLP. </para> <para> 4. In a criminal case involving the serious offence of murder, the Courts do not ordinarily dismiss an appeal against a judgment and order of the Trial Court, whether of conviction or of acquittal, on the sole ground of some delay. This is to prevent miscarriage of justice. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

5. However, in this case the application of the Petitioner State, for leave to appeal against the judgment and order of acquittal of the Respondent Accused, has been rejected on the ground of delay, but after considering the merits of application for leave to appeal. 6. We have considered the contentions of the State of Odisha being the petitioner before us. As per an FIR lodged with the police by one Gitanjali Tadu, hereinafter referred to as the “Complainant”, her husband Bijay Kumar Tadu, hereinafter referred to as the “deceased”, had been working in the Home Guard, Chandabali and deputed at Chandabali Police Station. 2

<para> 5. However, in this case the application of the Petitioner State, for leave to appeal against the judgment and order of acquittal of the Respondent Accused, has been rejected on the ground of delay, but after considering the merits of application for leave to appeal. </para> <para> 6. We have considered the contentions of the State of Odisha being the petitioner before us. As per an FIR lodged with the police by one Gitanjali Tadu, hereinafter referred to as the “Complainant”, her husband Bijay Kumar Tadu, hereinafter referred to as the “deceased”, had been working in the Home Guard, Chandabali and deputed at Chandabali Police Station. 2 </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

7. According to the Complainant, the deceased used to move around with the first accused, Banabihari Mohapatra, who had an electric sales and repairing shop styled “Raja Electricals” at the Ferry Ghat area near the Chandabali bus stand. In the FIR, it is alleged that the first accused came to the 8. residence of the deceased at around 7.30 a.m. on 23rd June, 2014 and told the Complainant that the deceased had been lying motionless and still, not responding to calls. Later his younger son Luja alias Smruti Ranjan Mohapatra being the second Respondent also came and informed the complainant that the deceased was lying motionless.

<para> 7. According to the Complainant, the deceased used to move around with the first accused, Banabihari Mohapatra, who had an electric sales and repairing shop styled “Raja Electricals” at the Ferry Ghat area near the Chandabali bus stand. </para> <para> In the FIR, it is alleged that the first accused came to the 8. residence of the deceased at around 7.30 a.m. on 23rd June, 2014 and told the Complainant that the deceased had been lying motionless and still, not responding to calls. Later his younger son Luja alias Smruti Ranjan Mohapatra being the second Respondent also came and informed the complainant that the deceased was lying motionless. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

On hearing this, the Complainant along with her family members 9. went to the Ferry Ghat near the Chandabali Bus Stand and found her husband lying dead inside a room which was locked, with a swollen belly and a deep burn injury on his right foot which was apparently caused by electric shock. The body of the deceased appeared black and blood was oozing out from the mouth and nostril of the deceased. In the FIR, the complainant has alleged that on 22nd June, 2016, 10. the deceased had left the house to go to the house of a relative. He had been wearing a gold chain on his neck and two gold rings on his fingers, and had been carrying Rs.800 for purchase of a new pair of pants and shirt and Rs.5,000/- for purchase of articles for a marriage. 3

<para> On hearing this, the Complainant along with her family members 9. went to the Ferry Ghat near the Chandabali Bus Stand and found her husband lying dead inside a room which was locked, with a swollen belly and a deep burn injury on his right foot which was apparently caused by electric shock. The body of the deceased appeared black and blood was oozing out from the mouth and nostril of the deceased. </para> <para> In the FIR, the complainant has alleged that on 22nd June, 2016, 10. the deceased had left the house to go to the house of a relative. He had been wearing a gold chain on his neck and two gold rings on his fingers, and had been carrying Rs.800 for purchase of a new pair of pants and shirt and Rs.5,000/- for purchase of articles for a marriage. 3 </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

11. On making enquiries the complainant learnt that the deceased had not visited the house of the relative on that day. The complainant has alleged that the Accused No.1 Banabihari Mohapatra, his son Luja alias Smruti Ranjan Mohapatra, being the Accused No.2, and other accomplices committed murder of her husband by applying electric shock to him after administering some poisonous substances to him. The Sessions Judge Bhadrak framed charges against the Accused 12. Respondents Banabihari Mohapatra and Luja @ Smruti Ranjan Mohapatra alleging that, together they had intentionally caused the death of the deceased, thereby committing murder and had caused disappearance of evidence and thus been guilty of offences under Sections 302/201 read with Section 34 of the IPC.

<para> 11. On making enquiries the complainant learnt that the deceased had not visited the house of the relative on that day. The complainant has alleged that the Accused No.1 Banabihari Mohapatra, his son Luja alias Smruti Ranjan Mohapatra, being the Accused No.2, and other accomplices committed murder of her husband by applying electric shock to him after administering some poisonous substances to him. </para> <para> The Sessions Judge Bhadrak framed charges against the Accused 12. Respondents Banabihari Mohapatra and Luja @ Smruti Ranjan Mohapatra alleging that, together they had intentionally caused the death of the deceased, thereby committing murder and had caused disappearance of evidence and thus been guilty of offences under Sections 302/201 read with Section 34 of the IPC. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

13. We have carefully gone through the judgment of the Sessions Judge, Bhadrak, holding that the prosecution had failed to prove the charges against the Accused Respondents or either of them under Section 302, or Section 201 read with Section 34 of the IPC, and acquitting them under Section 235(1) of the Cr.P.C. 14. The prosecution appears to have examined 9 witnesses. There are no eye witnesses to the incident. The deceased had apparently died in a room held by the Accused Respondent No.1. The Accused Respondents did not abscond. The Accused Respondents themselves informed the complainant that the deceased was lying still and 4 motionless, not responding to calls.

<para> 13. We have carefully gone through the judgment of the Sessions Judge, Bhadrak, holding that the prosecution had failed to prove the charges against the Accused Respondents or either of them under Section 302, or Section 201 read with Section 34 of the IPC, and acquitting them under Section 235(1) of the Cr.P.C. </para> <para> 14. The prosecution appears to have examined 9 witnesses. There are no eye witnesses to the incident. The deceased had apparently died in a room held by the Accused Respondent No.1. The Accused Respondents did not abscond. The Accused Respondents themselves informed the complainant that the deceased was lying still and 4 motionless, not responding to calls. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

15. The post mortem Report of the deceased reveals that the cause of death was electric shock, suffered by the deceased within 24 hours from the time of examination. On post mortem examination, the Doctor found food particles including meat in the stomach of the deceased, and also detected smell of alcohol. The post mortem doctor opined that the deceased was intoxicated with alcohol and the death was either accidental, or homicidal, but not suicidal. There is no conclusive evidence that the death was homicidal. The complaint lodged by the complainant is apparently based on 16. Since the Accused Respondents had informed the suspicion. complainant that the deceased was lying still and motionless, not responding to calls and the body of the deceased was found at the premises of the Accused Respondent No.1, the complainant has assumed that the Accused Respondents killed the deceased.

<para> 15. The post mortem Report of the deceased reveals that the cause of death was electric shock, suffered by the deceased within 24 hours from the time of examination. On post mortem examination, the Doctor found food particles including meat in the stomach of the deceased, and also detected smell of alcohol. The post mortem doctor opined that the deceased was intoxicated with alcohol and the death was either accidental, or homicidal, but not suicidal. There is no conclusive evidence that the death was homicidal. </para> <para> The complaint lodged by the complainant is apparently based on 16. Since the Accused Respondents had informed the suspicion. complainant that the deceased was lying still and motionless, not responding to calls and the body of the deceased was found at the premises of the Accused Respondent No.1, the complainant has assumed that the Accused Respondents killed the deceased. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

17. In evidence, the complainant said that the Accused Respondent No.1, Banabihari, had taken a loan of Rs.20,000/- from the deceased which he had not repaid even though the deceased had asked him to repay the amount. Significantly, there is no whisper in the FIR, of any loan taken by the Accused Respondent No.1 from the deceased. The reference to the alleged loan appears to be an afterthought, in an attempt to insinuate a motive for killing the deceased. 5 18. The mere fact that the deceased was lying dead at a room held by the the Accused Respondent No.1 and that the Accused Respondents had informed the complainant that the deceased had been lying motionless and still and not responding to shouts and calls, does not establish that the Accused Respondents murdered the deceased. At the cost of repetition it is reiterated that the post mortem report suggests that the death could have been accidental.

<para> 17. In evidence, the complainant said that the Accused Respondent No.1, Banabihari, had taken a loan of Rs.20,000/- from the deceased which he had not repaid even though the deceased had asked him to repay the amount. Significantly, there is no whisper in the FIR, of any loan taken by the Accused Respondent No.1 from the deceased. The reference to the alleged loan appears to be an afterthought, in an attempt to insinuate a motive for killing the deceased. 5 </para> <para> 18. The mere fact that the deceased was lying dead at a room held by the the Accused Respondent No.1 and that the Accused Respondents had informed the complainant that the deceased had been lying motionless and still and not responding to shouts and calls, does not establish that the Accused Respondents murdered the deceased. At the cost of repetition it is reiterated that the post mortem report suggests that the death could have been accidental. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

19. We have perused the evidence of the nine Prosecution Witnesses, namely, the first Prosecution Witness Dhanjaya Tadu, younger brother of the deceased, the second Prosecution Witness Gitanjali Tadu, wife of the deceased, the third Prosecution Witness, Ajay Sahoo, a Shop Keeper at the locality where dead body of the deceased was found, the fourth Prosecution Witness, Smt. Bijayalaxmi Tadu, sister of the deceased, the fifth Prosecution Witness, Bailochan Bej, a Barber by profession who knew the complainant and the deceased as also the accused persons who resided in the Chandabali Police Station area, the sixth Prosecution Witness, Manmohan Sutar, an auto driver, the seventh Prosecution Witness, Aswini Kumar Nayak, a cultivator residing at Nayahat in the Chandabali Police Station area of Bhadrak, the 8th Prosecution Witness, Dr. Bhisma Parida, being the Doctor who conducted the autopsy/ post mortem examination of the deceased and the ninth Prosecution Witness Smt. Kumari Behera, Sub Inspector of Police, who was the Investigating Officer. 6 20. Of the nine Prosecution Witnesses, three witnesses namely, the third Prosecution Witness, Ajay Sahoo, the fifth Prosecution Witness, Bailochan Bej and the seventh Prosecution Witness, Durga Charan Nayak were declared hostile by the Prosecution.

<para> 19. We have perused the evidence of the nine Prosecution Witnesses, namely, the first Prosecution Witness Dhanjaya Tadu, younger brother of the deceased, the second Prosecution Witness Gitanjali Tadu, wife of the deceased, the third Prosecution Witness, Ajay Sahoo, a Shop Keeper at the locality where dead body of the deceased was found, the fourth Prosecution Witness, Smt. Bijayalaxmi Tadu, sister of the deceased, the fifth Prosecution Witness, Bailochan Bej, a Barber by profession who knew the complainant and the deceased as also the accused persons who resided in the Chandabali Police Station area, the sixth Prosecution Witness, Manmohan Sutar, an auto driver, the seventh Prosecution Witness, Aswini Kumar Nayak, a cultivator residing at Nayahat in the Chandabali Police Station area of Bhadrak, the 8th Prosecution Witness, Dr. Bhisma Parida, being the Doctor who conducted the autopsy/ post mortem examination of the deceased and the ninth Prosecution Witness Smt. Kumari Behera, Sub Inspector of Police, who was the Investigating Officer. 6 </para> <para> 20. Of the nine Prosecution Witnesses, three witnesses namely, the third Prosecution Witness, Ajay Sahoo, the fifth Prosecution Witness, Bailochan Bej and the seventh Prosecution Witness, Durga Charan Nayak were declared hostile by the Prosecution. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

21. The third Prosecution Witness said that he had only seen the police shifting the dead body of the deceased and knew nothing more about the case. Nothing has emerged from his cross-examination by the Public Prosecutor. In his cross-examination by the defence, he said there was no electric connection in the house from which the body of the deceased was brought out. He even said that the Accused Respondents did not own any shop dealing with electric appliances. No credence can be given to this witness. The fifth Prosecution Witness, Bailochan Bej, denied knowledge of 22. the case. He said that the police had not examined him, nor recorded any statement made by him. In cross-examination by the prosecution, he only said that he had a saloon at Chandabali Police Station, Bhadrak. He categorically denied having made the statements attributed to him by the police.

<para> 21. The third Prosecution Witness said that he had only seen the police shifting the dead body of the deceased and knew nothing more about the case. Nothing has emerged from his cross-examination by the Public Prosecutor. In his cross-examination by the defence, he said there was no electric connection in the house from which the body of the deceased was brought out. He even said that the Accused Respondents did not own any shop dealing with electric appliances. No credence can be given to this witness. </para> <para> The fifth Prosecution Witness, Bailochan Bej, denied knowledge of 22. the case. He said that the police had not examined him, nor recorded any statement made by him. In cross-examination by the prosecution, he only said that he had a saloon at Chandabali Police Station, Bhadrak. He categorically denied having made the statements attributed to him by the police. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

The seventh Prosecution Witness, Durga Charan Nayak only said 23. that he had seen the body of the deceased in the rented place near the Chandabali bus stand with bleeding injury on his right leg and blood oozing from his mouth and nostrils. He said he did not know how the 7 deceased suffered the injury or died. Nothing significant has emerged from his cross-examination by the Public Prosecutor. The sixth Prosecution Witness, Manmohan Sutar deposed that he 24. knew the informant, the deceased as also the Accused Respondents. In a nutshell, he only confirmed that the dead body was in the shop of the Accused Respondents in Home Guard uniform. Inquest of the body was conducted in his presence. He identified his signature in the Inquest Report. He also said he had noticed a bleeding injury in the right foot of the deceased and blood oozing from the mouth and nostrils.

<para> The seventh Prosecution Witness, Durga Charan Nayak only said 23. that he had seen the body of the deceased in the rented place near the Chandabali bus stand with bleeding injury on his right leg and blood oozing from his mouth and nostrils. He said he did not know how the 7 deceased suffered the injury or died. Nothing significant has emerged from his cross-examination by the Public Prosecutor. </para> <para> The sixth Prosecution Witness, Manmohan Sutar deposed that he 24. knew the informant, the deceased as also the Accused Respondents. In a nutshell, he only confirmed that the dead body was in the shop of the Accused Respondents in Home Guard uniform. Inquest of the body was conducted in his presence. He identified his signature in the Inquest Report. He also said he had noticed a bleeding injury in the right foot of the deceased and blood oozing from the mouth and nostrils. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

25. All the three witnesses related to the deceased, that is the second Prosecution Witness, being the wife of the deceased, the first Prosecution Witness, being the younger brother of the deceased and the fourth Prosecution Witness, being the sister of the deceased have more or less reiterated what has been stated in the FIR with embellishments. There are, however, apparent inconsistencies, inaccuracies and inherent improbabilities in the statements of these witnesses. These three witnesses deposed that they suspected that the 26. accused Respondents had killed the deceased as the deceased was asking the Accused Respondents to repay Rs.20,000/- which the deceased had advanced to the Accused Respondents by way of loan. However, as observed above, there is no whisper of the alleged loan in the FIR lodged by the complainant wife being the second Prosecution 8 Witness.

<para> 25. All the three witnesses related to the deceased, that is the second Prosecution Witness, being the wife of the deceased, the first Prosecution Witness, being the younger brother of the deceased and the fourth Prosecution Witness, being the sister of the deceased have more or less reiterated what has been stated in the FIR with embellishments. There are, however, apparent inconsistencies, inaccuracies and inherent improbabilities in the statements of these witnesses. </para> <para> These three witnesses deposed that they suspected that the 26. accused Respondents had killed the deceased as the deceased was asking the Accused Respondents to repay Rs.20,000/- which the deceased had advanced to the Accused Respondents by way of loan. However, as observed above, there is no whisper of the alleged loan in the FIR lodged by the complainant wife being the second Prosecution 8 Witness. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

27. That apart, the first and fourth Prosecution Witnesses have admitted in cross-examination that they did not have first hand knowledge of the loan alleged to be advanced by the deceased to the Accused Respondent No.1. The first Prosecution Witness said that the complainant (PW2) had told him that the Accused Respondent No.1 had not repaid loan of Rs.20,000/- to the deceased. The fourth Respondent said she had heard about the loan from her deceased brother. Though she said that the loan was given to the Accused Respondent No.1 at the time of his daughter’s marriage she could not say how long ago the loan was given. She could not even tell the approximate date or year of marriage of the Accused Respondent No.1’s daughter. From the evidence of the first and the second Prosecution 28. Witnesses it transpires that the deceased had left his house at around 10.00 a.m. on 22nd June 2014, to go to his Aunt’s house in connection with his Aunt’s daughter’s marriage. He was wearing a gold chain and two gold rings and carried Rs.800/- with him for buying a pair of trousers and shirt and Rs.5000/- for articles for the marriage. Enquiries, however, revealed that he had not gone to his Aunt’s house. It is, however, difficult to understand why the deceased should have been wearing his home guard uniform if he were going to visit his Aunt in connection with the marriage of his Aunt’s daughter. There is evidence to show that the deceased was found in his home guard uniform. The 9 relevance of the plan of the deceased to go to his Aunt’s house or his plan to buy clothes etc. is also not clear. This is in no way linked to the incident of death of the deceased. Prosecution has failed to show a link between the proposed visit of the deceased to his Aunt’s house with the guilt, if any, of the Accused Respondents.

<para> 27. That apart, the first and fourth Prosecution Witnesses have admitted in cross-examination that they did not have first hand knowledge of the loan alleged to be advanced by the deceased to the Accused Respondent No.1. The first Prosecution Witness said that the complainant (PW2) had told him that the Accused Respondent No.1 had not repaid loan of Rs.20,000/- to the deceased. The fourth Respondent said she had heard about the loan from her deceased brother. Though she said that the loan was given to the Accused Respondent No.1 at the time of his daughter’s marriage she could not say how long ago the loan was given. She could not even tell the approximate date or year of marriage of the Accused Respondent No.1’s daughter. </para> <para> From the evidence of the first and the second Prosecution 28. Witnesses it transpires that the deceased had left his house at around 10.00 a.m. on 22nd June 2014, to go to his Aunt’s house in connection with his Aunt’s daughter’s marriage. He was wearing a gold chain and two gold rings and carried Rs.800/- with him for buying a pair of trousers and shirt and Rs.5000/- for articles for the marriage. Enquiries, however, revealed that he had not gone to his Aunt’s house. It is, however, difficult to understand why the deceased should have been wearing his home guard uniform if he were going to visit his Aunt in connection with the marriage of his Aunt’s daughter. There is evidence to show that the deceased was found in his home guard uniform. The 9 relevance of the plan of the deceased to go to his Aunt’s house or his plan to buy clothes etc. is also not clear. This is in no way linked to the incident of death of the deceased. Prosecution has failed to show a link between the proposed visit of the deceased to his Aunt’s house with the guilt, if any, of the Accused Respondents. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

29. The evidence of the first Prosecution Witness Dhanjaya Tadu, brother of the deceased, that he had found the motor cycle of the deceased in front of the shop of the accused persons on the evening of the 22nd June 2014, is difficult to accept. He said he had asked the second accused about whereabouts of his brother to which the second accused had expressed ignorance, but on the next day, the second Accused Respondent and his father informed them that his brother was lying senseless. It seems rather unnatural that this witness, who was the brother of the deceased, should have chosen not to make any inquiry either in the police station or in the neighbourhood, even after seeing the motor cycle of the deceased in front of the shop, and after being told his brother was not in the shop. No attempt was made to look for the deceased even though he did not return home all night. 30. The eighth Prosecution Witness, Dr. Bhisma Parida, who had at the time of death of the deceased been posted as Medical Officer at CHC Chandabali and had conducted the autopsy/post mortem examination of the deceased at around 1.00 p.m. on 24th June 2014, deposed that the deceased died due to electrical injury, suffered within 24 hours of the 10 autopsy. The stomach of the deceased was full of food particles including meat and there was smell of alcohol. The deceased had been intoxicated with alcohol. The Medical Officer found electrical wounds in the leg which were sufficient to cause death. He opined that the injuries sustained by the deceased might have been due to contact with live electric wire. He opined that the contact was prolonged. The injuries were ante mortem. This witness was of the opinion that the death may have been accidental or homicidal, but not suicidal.

<para> 29. The evidence of the first Prosecution Witness Dhanjaya Tadu, brother of the deceased, that he had found the motor cycle of the deceased in front of the shop of the accused persons on the evening of the 22nd June 2014, is difficult to accept. He said he had asked the second accused about whereabouts of his brother to which the second accused had expressed ignorance, but on the next day, the second Accused Respondent and his father informed them that his brother was lying senseless. It seems rather unnatural that this witness, who was the brother of the deceased, should have chosen not to make any inquiry either in the police station or in the neighbourhood, even after seeing the motor cycle of the deceased in front of the shop, and after being told his brother was not in the shop. No attempt was made to look for the deceased even though he did not return home all night. </para> <para> 30. The eighth Prosecution Witness, Dr. Bhisma Parida, who had at the time of death of the deceased been posted as Medical Officer at CHC Chandabali and had conducted the autopsy/post mortem examination of the deceased at around 1.00 p.m. on 24th June 2014, deposed that the deceased died due to electrical injury, suffered within 24 hours of the 10 autopsy. The stomach of the deceased was full of food particles including meat and there was smell of alcohol. The deceased had been intoxicated with alcohol. The Medical Officer found electrical wounds in the leg which were sufficient to cause death. He opined that the injuries sustained by the deceased might have been due to contact with live electric wire. He opined that the contact was prolonged. The injuries were ante mortem. This witness was of the opinion that the death may have been accidental or homicidal, but not suicidal. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

31. Nothing significant has emerged from the oral evidence of the ninth Prosecution Witness, Smt. Kumari Behera, the Investigating Officer, to establish the guilt of the Accused Respondents. She only stated that the fifth Prosecution Witness had in course of examination stated before her that the first Accused Respondent and the deceased used one of the quarters where they regularly took tiffin and they were both present there on the date of the incident in Court. The fifth Prosecution Witness, however, denied having made any such statement to the Police and remained unshaken in cross-examination by the Public Prosecutor. He only admitted that he had a saloon in the area, but denied knowing the deceased, the Accused Respondents or the informant. The fifth Prosecution Witness said that the Police had neither examined him, nor recorded his statement. 11 32. In her deposition, the Investigating Officer also said that some local persons had stated that the first Accused Respondent, Banabhihari had, out of animosity, killed the deceased by applying electric current. The oral evidence of the Investigating Officer in this regard is totally vague and devoid of particulars. The Investigating Officer (PW-9) had neither named the local persons nor enquired into the source of their information if any. The local persons have not been examined as witnesses.

<para> 31. Nothing significant has emerged from the oral evidence of the ninth Prosecution Witness, Smt. Kumari Behera, the Investigating Officer, to establish the guilt of the Accused Respondents. She only stated that the fifth Prosecution Witness had in course of examination stated before her that the first Accused Respondent and the deceased used one of the quarters where they regularly took tiffin and they were both present there on the date of the incident in Court. The fifth Prosecution Witness, however, denied having made any such statement to the Police and remained unshaken in cross-examination by the Public Prosecutor. He only admitted that he had a saloon in the area, but denied knowing the deceased, the Accused Respondents or the informant. The fifth Prosecution Witness said that the Police had neither examined him, nor recorded his statement. 11 </para> <para> 32. In her deposition, the Investigating Officer also said that some local persons had stated that the first Accused Respondent, Banabhihari had, out of animosity, killed the deceased by applying electric current. The oral evidence of the Investigating Officer in this regard is totally vague and devoid of particulars. The Investigating Officer (PW-9) had neither named the local persons nor enquired into the source of their information if any. The local persons have not been examined as witnesses. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

33. The Prosecution miserably failed to establish the guilt of the Accused Respondents. The Trial Court rightly acquitted the Accused Respondents. There is no infirmity in the judgment of the Trial Court, that calls for interference As held by this Court in <cite>Sadhu Saran Singh v. State of U.P. 34. reported in 2016 (4) SCC 357</cite>, an appeal against acquittal has always been on an altogether different pedestal from an appeal against conviction. In an appeal against acquittal, where the presumption of innocence in favour of the accused is reinforced, the appellate court would interfere with the order of acquittal only when there is perversity. In this case, it cannot be said that the reasons given by the High Court to reverse the conviction of the accused are flimsy, untenable or bordering on perverse appreciation of evidence. 12

<para> 33. The Prosecution miserably failed to establish the guilt of the Accused Respondents. The Trial Court rightly acquitted the Accused Respondents. There is no infirmity in the judgment of the Trial Court, that calls for interference </para> <para> As held by this Court in <cite>Sadhu Saran Singh v. State of U.P. 34. reported in 2016 (4) SCC 357</cite>, an appeal against acquittal has always been on an altogether different pedestal from an appeal against conviction. In an appeal against acquittal, where the presumption of innocence in favour of the accused is reinforced, the appellate court would interfere with the order of acquittal only when there is perversity. In this case, it cannot be said that the reasons given by the High Court to reverse the conviction of the accused are flimsy, untenable or bordering on perverse appreciation of evidence. 12 </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

35. Before a case against an accused can be said to be fully established on circumstantial evidence, the circumstances from which the conclusion of guilt is to be drawn must fully be established and the facts so established should be consistent only with the hypothesis of guilt of the accused. There has to be a chain of evidence so complete, as not to leave any reasonable doubt for any conclusion consistent with the innocence of the accused and must show that in all human probability, the act must have been done by the Accused. 36. In <cite>Shanti Devi v. State of Rajasthan</cite> reported in (2012) 12 SCC 158, this Court held that the principles for conviction of the accused based on circumstantial evidence are: “10.1. The circumstances from which an inference of guilt is sought to be proved must be cogently or firmly established. 10.2. The circumstances should be of a definite tendency unerringly pointing towards the guilt of the accused. 10.3. The circumstances taken cumulatively must form a chain so complete that there is no escape from the conclusion that within all human probability, the crime was committed by the accused and none else. 10.4. The circumstantial evidence in order to sustain conviction must be complete and incapable of explanation of any other hypothesis than that of the guilt of the accused and such evidence should not only be consistent with the guilt of the accused but should be inconsistent with his innocence.” 13

<para> 35. Before a case against an accused can be said to be fully established on circumstantial evidence, the circumstances from which the conclusion of guilt is to be drawn must fully be established and the facts so established should be consistent only with the hypothesis of guilt of the accused. There has to be a chain of evidence so complete, as not to leave any reasonable doubt for any conclusion consistent with the innocence of the accused and must show that in all human probability, the act must have been done by the Accused. </para> <para> 36. In <cite>Shanti Devi v. State of Rajasthan</cite> reported in (2012) 12 SCC 158, this Court held that the principles for conviction of the accused based on circumstantial evidence are: “10.1. The circumstances from which an inference of guilt is sought to be proved must be cogently or firmly established. 10.2. The circumstances should be of a definite tendency unerringly pointing towards the guilt of the accused. 10.3. The circumstances taken cumulatively must form a chain so complete that there is no escape from the conclusion that within all human probability, the crime was committed by the accused and none else. 10.4. The circumstantial evidence in order to sustain conviction must be complete and incapable of explanation of any other hypothesis than that of the guilt of the accused and such evidence should not only be consistent with the guilt of the accused but should be inconsistent with his innocence.” 13 </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

37. Keeping the above test in mind, we have no iota of doubt that the Trial Court rightly acquitted the Accused Respondents. There is a strong possibility that the accused, who was as per the opinion of the doctor who performed the autopsy, intoxicated with alcohol, might have accidentally touched a live electrical wire, may be while he was asleep. The impugned judgment of the High Court dismissing the appeal on the ground of delay does not call for interference under Article 136 of the Constitution of India. 38. It is well settled by a plethora of judicial pronouncement of this Court that suspicion, however strong cannot take the place of proof. An accused is presumed to be innocent unless proved guilty beyond reasonable doubt. This proposition has been reiterated in <cite>Sujit Biswas v. State of Assam reported in AIR 2013 SC 3817</cite>. In <cite>Kali Ram v. State of Himachal Pradesh reported in AIR 39. 1973 SC 2773</cite>, this Court observed:- “Another golden thread which runs through the web of the administration of justice in criminal cases is that if two views are possible on the evidence adduced in the case one pointing to the guilt of the accused and the other to his innocence, the view which is favourable to the accused should be adopted. This principle has a special relevance in cases where in the guilt of the accused is sought is to be established by circumstantial evidence.” 14 40. For the reasons discussed above, we find no ground to interfere with the impugned judgment and order of the High Court under Article 136 of the Constitution of India. Consequently, the Special Leave Petition is dismissed. Pending application stands disposed of.

<para> 37. Keeping the above test in mind, we have no iota of doubt that the Trial Court rightly acquitted the Accused Respondents. There is a strong possibility that the accused, who was as per the opinion of the doctor who performed the autopsy, intoxicated with alcohol, might have accidentally touched a live electrical wire, may be while he was asleep. The impugned judgment of the High Court dismissing the appeal on the ground of delay does not call for interference under Article 136 of the Constitution of India. </para> <para> 38. It is well settled by a plethora of judicial pronouncement of this Court that suspicion, however strong cannot take the place of proof. An accused is presumed to be innocent unless proved guilty beyond reasonable doubt. This proposition has been reiterated in <cite>Sujit Biswas v. State of Assam reported in AIR 2013 SC 3817</cite>. </para> <para> In <cite>Kali Ram v. State of Himachal Pradesh reported in AIR 39. 1973 SC 2773</cite>, this Court observed:- “Another golden thread which runs through the web of the administration of justice in criminal cases is that if two views are possible on the evidence adduced in the case one pointing to the guilt of the accused and the other to his innocence, the view which is favourable to the accused should be adopted. This principle has a special relevance in cases where in the guilt of the accused is sought is to be established by circumstantial evidence.” 14 40. For the reasons discussed above, we find no ground to interfere with the impugned judgment and order of the High Court under Article 136 of the Constitution of India. Consequently, the Special Leave Petition is dismissed. Pending application stands disposed of. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

The question involved in the appeals is with respect to the levy of education cess, higher education cess, and National Calamity Contingent Duty (NCCD) on it.   The appeals arise out of common judgment.   The High Court has held that duties in question are not part of the exemption notification.  The writ petitions have been dismissed.  Hence, the appeals have been preferred. 3. The   Government   of   India   in   order   to   promote   industrial 2 development   in   the   North   Eastern   Region,   announced   vide   Office Memorandum dated 24.12.1997, specific fiscal incentives including total exemption   from   tax   to   the   new   industrial   units   and   substantial expansion of existing unit in the North Eastern Region for a period of 10 years from the date of commencement of production.   Government of Sikkim vide Notification dated 17.2.2003, notified new industrial policy whereby   all   fiscal   incentives   available   to   the   industries   in   the   North Eastern Region would be available to the units set up in the State of Sikkim.

<para> The question involved in the appeals is with respect to the levy of education cess, higher education cess, and National Calamity Contingent Duty (NCCD) on it.   The appeals arise out of common judgment.   The High Court has held that duties in question are not part of the exemption notification.  The writ petitions have been dismissed.  Hence, the appeals have been preferred. 3. </para> <para> The   Government   of   India   in   order   to   promote   industrial 2 development   in   the   North   Eastern   Region,   announced   vide   Office Memorandum dated 24.12.1997, specific fiscal incentives including total exemption   from   tax   to   the   new   industrial   units   and   substantial expansion of existing unit in the North Eastern Region for a period of 10 years from the date of commencement of production.   Government of Sikkim vide Notification dated 17.2.2003, notified new industrial policy whereby   all   fiscal   incentives   available   to   the   industries   in   the   North Eastern Region would be available to the units set up in the State of Sikkim. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

4. The   Central   Government   issued   a   Notification   dated   9.9.2003, granting exemption from payment of duty of excise for goods specified in the notification and cleared from a unit located in the Industrial Growth Centre or other specified areas within the State of Sikkim.   Under the notification, a manufacturer of specified goods was required to pay excise duty on the goods cleared from its unit.  The manufacturer has to first utilize the Cenvat Credit for discharging duty liability on final products, and the remaining amount of duties had to be paid through Personal Ledger   Account   (PLA)   or   Current   Account,   i.e.,   in   cash.     Thus,   the exemption scheme was to discharge the liability on the final product and then claim or avail the refund or re­credit of the duties paid in cash. 3 5. The   Unicorn   Industries   established   a   unit   in   2006   for manufacturing   “Indian   Mouth   Freshener”   an   excisable   commodity covered under Chapter 21 of the First Schedule of Central Excise Tariff Act, 1985.  It was registered under the Central Excise Act.  In June 2006, the appellant had started manufacturing its product.

<para> 4. The   Central   Government   issued   a   Notification   dated   9.9.2003, granting exemption from payment of duty of excise for goods specified in the notification and cleared from a unit located in the Industrial Growth Centre or other specified areas within the State of Sikkim.   Under the notification, a manufacturer of specified goods was required to pay excise duty on the goods cleared from its unit.  The manufacturer has to first utilize the Cenvat Credit for discharging duty liability on final products, and the remaining amount of duties had to be paid through Personal Ledger   Account   (PLA)   or   Current   Account,   i.e.,   in   cash.     Thus,   the exemption scheme was to discharge the liability on the final product and then claim or avail the refund or re­credit of the duties paid in cash. 3 </para> <para> 5. The   Unicorn   Industries   established   a   unit   in   2006   for manufacturing   “Indian   Mouth   Freshener”   an   excisable   commodity covered under Chapter 21 of the First Schedule of Central Excise Tariff Act, 1985.  It was registered under the Central Excise Act.  In June 2006, the appellant had started manufacturing its product. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

6. The   appellant   has   submitted   that   following   excise   duties   were recovered   under   diverse   names/nomenclature   and   rates   on   Indian Mouth Freshener manufactured and cleared by the appellant: a. Basic Excise Duty @ 37.5 % ad valorem; b. National   Calamity   Contingent   Duty   (NCCD)   @   23%  ad Valorem (under Section 136 of the Finance Act, 2001); c. Additional Excise Duty (Pan Masala & Tobacco Products) @ 5.5% ad valorem (under Section 85 of the Finance Act, 2005); and d. Education Cess @ 2%  ad valorem  (under Section 91 of the Finance Act, 2004) aggregating to 68% ad valorem. 7. As per Notification No.71/2003­CE dated 9.9.2003, the appellant was entitled to refund of the abovesaid duties of excise.  The respondents 4 extended benefits and used to grant refund to the appellant as per the abovementioned   notification.     The   Excise   Authorities   used   to   issue   a certificate of re­utilization of excise duty for the particular month.   The appellant used to re­credit the amount of excise duty.

<para> 6. The   appellant   has   submitted   that   following   excise   duties   were recovered   under   diverse   names/nomenclature   and   rates   on   Indian Mouth Freshener manufactured and cleared by the appellant: a. Basic Excise Duty @ 37.5 % ad valorem; b. National   Calamity   Contingent   Duty   (NCCD)   @   23%  ad Valorem (under Section 136 of the Finance Act, 2001); c. Additional Excise Duty (Pan Masala & Tobacco Products) @ 5.5% ad valorem (under Section 85 of the Finance Act, 2005); and d. Education Cess @ 2%  ad valorem  (under Section 91 of the Finance Act, 2004) aggregating to 68% ad valorem. </para> <para> 7. As per Notification No.71/2003­CE dated 9.9.2003, the appellant was entitled to refund of the abovesaid duties of excise.  The respondents 4 extended benefits and used to grant refund to the appellant as per the abovementioned   notification.     The   Excise   Authorities   used   to   issue   a certificate of re­utilization of excise duty for the particular month.   The appellant used to re­credit the amount of excise duty. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

8. The Deputy Commissioner of Central Excise issued a show cause notice dated 2.1.2007, requiring the appellant to repay the amount of NCCD for the period July, 2006 to December, 2006, on the ground that exemption   was   not   permissible   under   the   notification   for   the   units located in the State of Sikkim.  The appellant filed a writ petition before the High Court for quashing the abovementioned communication dated 2.1.2007.   The High Court disposed of the same with liberty to show cause   to   the   said   communication.     The   appellant   filed   its   reply.   On 4.7.2007, the Commissioner, Central Excise issued show cause notice, it was   submitted   that   grounds   phrased   in   the   response   were unsustainable.   The appellant was  asked to  show cause why amount should not be recovered under Section 11­A of the Central Excise Act along with the interest and penalty. 9. Notification No.71/2003­CE came to be amended on 25.4.2007 by Notification   No.21/2007,   excluding   Pan   Masala   falling   under   Chapter XXI   of   the   Tariff   from   the   purview   of   the   notification.     Thus,   the 5 exemption on Pan Masala came to an end vide Notification No.21/2007 dated 25.4.2007, which was challenged by way of separate Writ Petition No.22 of 2007. The High Court vide judgment and order dated 11.5.2012 allowed the Writ Petition (C) No.22 of 2007 and held that the appellant was entitled to exemption from payment of excise duty on manufacture of   Pan   Masala   for   ten   years   from   the   date   of   commencement   of commercial production, i.e., 27.6.2006.

<para> 8. The Deputy Commissioner of Central Excise issued a show cause notice dated 2.1.2007, requiring the appellant to repay the amount of NCCD for the period July, 2006 to December, 2006, on the ground that exemption   was   not   permissible   under   the   notification   for   the   units located in the State of Sikkim.  The appellant filed a writ petition before the High Court for quashing the abovementioned communication dated 2.1.2007.   The High Court disposed of the same with liberty to show cause   to   the   said   communication.     The   appellant   filed   its   reply.   On 4.7.2007, the Commissioner, Central Excise issued show cause notice, it was   submitted   that   grounds   phrased   in   the   response   were unsustainable.   The appellant was  asked to  show cause why amount should not be recovered under Section 11­A of the Central Excise Act along with the interest and penalty. </para> <para> 9. Notification No.71/2003­CE came to be amended on 25.4.2007 by Notification   No.21/2007,   excluding   Pan   Masala   falling   under   Chapter XXI   of   the   Tariff   from   the   purview   of   the   notification.     Thus,   the 5 exemption on Pan Masala came to an end vide Notification No.21/2007 dated 25.4.2007, which was challenged by way of separate Writ Petition No.22 of 2007. The High Court vide judgment and order dated 11.5.2012 allowed the Writ Petition (C) No.22 of 2007 and held that the appellant was entitled to exemption from payment of excise duty on manufacture of   Pan   Masala   for   ten   years   from   the   date   of   commencement   of commercial production, i.e., 27.6.2006. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

10. The   appellant   submitted   that   14   separate   claims   were   filed   for refund of additional excise duty and education cess on the ground these levies are also duties of excise, for which exemption had been granted for ten years.  The appellant filed Writ Petition (C) No.24 of 2007 before the High Court of Sikkim at Gangtok for quashing Notification No.71/2003­ CE, confining the exemption to "under any of the said Acts” mentioned in paragraph 1 of the notification. The prayer was made for a declaration that the exemption notification was applicable to NCCD, additional excise duty (Pan Masala) and education cess and the Notification No.71/2003­ CE was repugnant to the Industrial Policy decision declared by Union of India   (respondent   no.1)   and   State   of   Sikkim   (respondent   no.4).     The appellant claimed that excise duty exemption would include all levy in nature  of  excise duty, levied and  collected on  goods manufactured in 6 India. 11. Vide Notifications dated 27.3.2008 and 10.6.2008, the benefit of Cenvat Credit was withdrawn.  The appellant challenged the notification through Writ Petition (C) No.11 of 2008.  The High Court was pleased to allow the said petition vide judgment and order dated 15.11.2010. 12. Akshay Ispat and Ferro Alloys Private Limited, the manufacturer of Ferro Silicon, an excisable commodity, has filed other appeal.   It had obtained permanent registration under the Central Excise Rules 2002 on 11.3.2004.   The Government of India introduced education cess under Chapter VI of Section 91 of the Finance Act, 2004.  The appellant did not claim the benefit of the education cess for the period August 2004 to March 2006.  After that, it started taking the re­credit of the education cess w.e.f. 1.4.2006.  On 12.9.2006, the Superintendent, Central Excise, sent a communication directing the appellant to pay the education cess with interest and penalty for August, 2006.  The appellant submitted its reply.  After that, show cause notice dated 31.10.2006, was issued to the appellant   regarding   default   in   payment   of   education   cess   for   August, 2006   and   September,   2006   and   proceedings   were   initiated   for infringement   under   Section   91(3)   of   the   Finance   Act,   2004.     The 7 appellant   sent   a   reply;   however,   on   6.12.2006,   another   show   cause notice   was   issued.     The   appellant   after   that   claimed   on   19.12.2006 repayment of education cess for the period August, 2004 to March, 2006. In   March  2007,   the   Government   of   India   introduced   secondary   and higher   education   cess   under   Section   126   of   the   Finance   Act,   2007. Section 128(1) of the Finance Act, 2007 indicated how the said cess was to   be   calculated.     The   respondents   demanded   by   issuance   of   further notice education cess and secondary and higher education cess.   The appellant filed a writ application in the High Court.   By the impugned judgment, the same has been dismissed.  The High Court dismissed the Writ   Petition   (C)   No.24   of   2007,   and   another   concerning   NCCD   and education cess, secondary and higher education cess and held that they were not included under exemption Notification No.71/2003­CE and the appellant had illegally availed the benefits of the exemption in respect to it.  Aggrieved by the dismissal of the writ petitions, the appeals have been preferred.

<para> 10. The   appellant   submitted   that   14   separate   claims   were   filed   for refund of additional excise duty and education cess on the ground these levies are also duties of excise, for which exemption had been granted for ten years.  The appellant filed Writ Petition (C) No.24 of 2007 before the High Court of Sikkim at Gangtok for quashing Notification No.71/2003­ CE, confining the exemption to "under any of the said Acts” mentioned in paragraph 1 of the notification. The prayer was made for a declaration that the exemption notification was applicable to NCCD, additional excise duty (Pan Masala) and education cess and the Notification No.71/2003­ CE was repugnant to the Industrial Policy decision declared by Union of India   (respondent   no.1)   and   State   of   Sikkim   (respondent   no.4).     The appellant claimed that excise duty exemption would include all levy in nature  of  excise duty, levied and  collected on  goods manufactured in 6 India. </para> <para> 11. Vide Notifications dated 27.3.2008 and 10.6.2008, the benefit of Cenvat Credit was withdrawn.  The appellant challenged the notification through Writ Petition (C) No.11 of 2008.  The High Court was pleased to allow the said petition vide judgment and order dated 15.11.2010. 12. Akshay Ispat and Ferro Alloys Private Limited, the manufacturer of Ferro Silicon, an excisable commodity, has filed other appeal.   It had obtained permanent registration under the Central Excise Rules 2002 on 11.3.2004.   The Government of India introduced education cess under Chapter VI of Section 91 of the Finance Act, 2004.  The appellant did not claim the benefit of the education cess for the period August 2004 to March 2006.  After that, it started taking the re­credit of the education cess w.e.f. 1.4.2006.  On 12.9.2006, the Superintendent, Central Excise, sent a communication directing the appellant to pay the education cess with interest and penalty for August, 2006.  The appellant submitted its reply.  After that, show cause notice dated 31.10.2006, was issued to the appellant   regarding   default   in   payment   of   education   cess   for   August, 2006   and   September,   2006   and   proceedings   were   initiated   for infringement   under   Section   91(3)   of   the   Finance   Act,   2004.     The 7 appellant   sent   a   reply;   however,   on   6.12.2006,   another   show   cause notice   was   issued.     The   appellant   after   that   claimed   on   19.12.2006 repayment of education cess for the period August, 2004 to March, 2006. In   March  2007,   the   Government   of   India   introduced   secondary   and higher   education   cess   under   Section   126   of   the   Finance   Act,   2007. Section 128(1) of the Finance Act, 2007 indicated how the said cess was to   be   calculated.     The   respondents   demanded   by   issuance   of   further notice education cess and secondary and higher education cess.   The appellant filed a writ application in the High Court.   By the impugned judgment, the same has been dismissed.  The High Court dismissed the Writ   Petition   (C)   No.24   of   2007,   and   another   concerning   NCCD   and education cess, secondary and higher education cess and held that they were not included under exemption Notification No.71/2003­CE and the appellant had illegally availed the benefits of the exemption in respect to it.  Aggrieved by the dismissal of the writ petitions, the appeals have been preferred.  </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

13. Learned  counsel appearing  on  behalf  of  the  appellant submitted that NCCD, education cess, and secondary and higher education cess form part of the excise duty.   Hence, the decision of the High Court is bad in law.  Reliance has been placed on <cite>SRD Nutrients Private Limited v. 8 Commissioner of Central Excise, Guwahati,  (2018) 1 SCC 105</cite> and the decision of this Court in  <cite>Bajaj Auto Limited v. Union of India & others, 2019 SCC OnLine SC 421</cite>,  decided on 27.3.2019.   It is submitted that the education cess was introduced by Sections 91 and 93 of the Finance Act, 2004 and higher education cess by the Finance Act, 2007 and the NCCD was imposed under Section 136 of the Finance Act, 2001.   The imposition is in the nature of a duty of excise and in addition to any other duty of excise chargeable under the Central Excise Act, 1944 (‘the Act of 1944’).  It is further provided that the provisions of the Act of 1944 and   Rules   made   thereunder   relating   to   refunds   and   exemptions   from duties and imposition of penalty, shall, as far as may be, apply with respect  to  the   abovementioned   duties  in   question.    Reliance   has   also been   placed   on   circulars   dated   10.8.2004   and   8.4.2011,   issued   by Central Board of Excise and Customs, on the subject of education cess and secondary and higher education cess. 14. Learned counsel appearing on behalf of respondents has submitted that   the   decision   of   the   High   Court   is   appropriate   and   no   case   for interference   is   made   out.     The   benefit   of   exemption   granted,   w.e.f. 9.9.2003 from payment of excise duty was withdrawn vide notification dated 25.4.2007.   Tobacco and Tobacco products including cigarettes, 9 cigars and  gutkha, were excluded from the benefit of exemption of the excise duty.  The notification dated 25.4.2007 was set aside by the High Court.  The decision of the High Court has been reversed by this Court in <cite>Union   of   India   v.   Unicorn   Industries  (Civil   Appeal   No.   7432   of   2019)</cite>, decided on 19.9.2019.   Apart from that, when exemption notifications were   issued,   the   NCCD,   education   cess   and   secondary   and   higher education cess were not even imposed, as such, it could not be said that they were covered under the exemption notification.  The duty described above had been imposed by separate legislation, which was not covered under the exemption notification.  It was an additional duty imposed in the nature of excise duty.   They were not covered under the exemption notification.     As   such,   the   High   Court   has   rightly   dismissed   the   writ application filed by the appellants.   Hence, no case for interference is made out.

<para> 13. Learned  counsel appearing  on  behalf  of  the  appellant submitted that NCCD, education cess, and secondary and higher education cess form part of the excise duty.   Hence, the decision of the High Court is bad in law.  Reliance has been placed on <cite>SRD Nutrients Private Limited v. 8 Commissioner of Central Excise, Guwahati,  (2018) 1 SCC 105</cite> and the decision of this Court in  <cite>Bajaj Auto Limited v. Union of India & others, 2019 SCC OnLine SC 421</cite>,  decided on 27.3.2019.   It is submitted that the education cess was introduced by Sections 91 and 93 of the Finance Act, 2004 and higher education cess by the Finance Act, 2007 and the NCCD was imposed under Section 136 of the Finance Act, 2001.   The imposition is in the nature of a duty of excise and in addition to any other duty of excise chargeable under the Central Excise Act, 1944 (‘the Act of 1944’).  It is further provided that the provisions of the Act of 1944 and   Rules   made   thereunder   relating   to   refunds   and   exemptions   from duties and imposition of penalty, shall, as far as may be, apply with respect  to  the   abovementioned   duties  in   question.    Reliance   has   also been   placed   on   circulars   dated   10.8.2004   and   8.4.2011,   issued   by Central Board of Excise and Customs, on the subject of education cess and secondary and higher education cess. </para> <para> 14. Learned counsel appearing on behalf of respondents has submitted that   the   decision   of   the   High   Court   is   appropriate   and   no   case   for interference   is   made   out.     The   benefit   of   exemption   granted,   w.e.f. 9.9.2003 from payment of excise duty was withdrawn vide notification dated 25.4.2007.   Tobacco and Tobacco products including cigarettes, 9 cigars and  gutkha, were excluded from the benefit of exemption of the excise duty.  The notification dated 25.4.2007 was set aside by the High Court.  The decision of the High Court has been reversed by this Court in <cite>Union   of   India   v.   Unicorn   Industries  (Civil   Appeal   No.   7432   of   2019)</cite>, decided on 19.9.2019.   Apart from that, when exemption notifications were   issued,   the   NCCD,   education   cess   and   secondary   and   higher education cess were not even imposed, as such, it could not be said that they were covered under the exemption notification.  The duty described above had been imposed by separate legislation, which was not covered under the exemption notification.  It was an additional duty imposed in the nature of excise duty.   They were not covered under the exemption notification.     As   such,   the   High   Court   has   rightly   dismissed   the   writ application filed by the appellants.   Hence, no case for interference is made out. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

15. It   is   not   disputed   that   the   Government   of   India   took   a   policy decision,   Ministry   of   Industry,   Department   of   Industrial   Policy   and Promotion vide Office Memorandum dated 24.12.1997, concerning new industrial   policy   and   concessions   in   the   North­Eastern   region.     The decision was taken for converting the Growth Centres and IIDCs into total tax­free zones for the next ten years.   All industrial activities in 10 these zones would be free from income tax and excise duty for ten years from the commencement of production. 16. The benefit of the said notification was extended to the State of Sikkim   vide   notification   dated   17.2.2003.     Following   benefits   were extended to the new and the existing industrial units:   “i)   New   industrial   units   and   existing   industrial   units   on   their substantial   expansion   as   defined,   set   up   in   Growth   Center, Industrial   Infrastructure   Development   Centers   (IIDCs)   and   other locations   like   Industrial   Estates,   Export   Processing   Zones,   Food Parks,  IT   Parks,  etc.,   as  notified   by  the  Central   Government  are entitled   to   100%   (hundred   percent)   income   tax   and   excise   duty exemption for a period of 10 years from the date of commencement of commercial production.   Thrust Sector Industries as mentioned in Annexure­II are entitled to similar concessions in the entire State of Sikkim without area restrictions.”

<para> 15. It   is   not   disputed   that   the   Government   of   India   took   a   policy decision,   Ministry   of   Industry,   Department   of   Industrial   Policy   and Promotion vide Office Memorandum dated 24.12.1997, concerning new industrial   policy   and   concessions   in   the   North­Eastern   region.     The decision was taken for converting the Growth Centres and IIDCs into total tax­free zones for the next ten years.   All industrial activities in 10 these zones would be free from income tax and excise duty for ten years from the commencement of production. </para> <para> 16. The benefit of the said notification was extended to the State of Sikkim   vide   notification   dated   17.2.2003.     Following   benefits   were extended to the new and the existing industrial units:   “i)   New   industrial   units   and   existing   industrial   units   on   their substantial   expansion   as   defined,   set   up   in   Growth   Center, Industrial   Infrastructure   Development   Centers   (IIDCs)   and   other locations   like   Industrial   Estates,   Export   Processing   Zones,   Food Parks,  IT   Parks,  etc.,   as  notified   by  the  Central   Government  are entitled   to   100%   (hundred   percent)   income   tax   and   excise   duty exemption for a period of 10 years from the date of commencement of commercial production.   Thrust Sector Industries as mentioned in Annexure­II are entitled to similar concessions in the entire State of Sikkim without area restrictions.” </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

17. The Government decided to exempt 100 per cent income tax and excise   duty   for   ten   years.   In   accordance   with   the   policy   decision   the Notification   No.71/2003   was   issued   on   9.9.2003   by   the   Central Government in exercise of powers conferred by Section 5A(1) of the Act of 1944 read with Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (‘the Act of 1957’) and Section 3(3) of the Additional Duties of Excise (Textiles and Textiles Articles) Act, 1978 (‘the Act of 1978’), exempted goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985, other than goods specified   in   Annexure   I   in   the   State   of   Sikkim.     The   exemption   from 11 payment of so much of excise duty or additional duty of excise, as the case may be, leviable thereon under any of the said Act.   The relevant portion is extracted hereunder: “Notification No.71/2003 – Central Excise In exercise of the powers conferred by sub­section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub­section (3) of section  3 of the Additional Duties of Excise  (Goods of Special Importance) Act, 1957 (58 of 1957) and sub­section (3) of Section 3 of the Additional Duties of Excise (Textiles and Textiles Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified   in   the   First   Schedule   and   the   Second   Schedule   to   the Central   Excise   Tariff   Act,   1985   (5   of   1986),   other   than   goods specified in Annexure I appended hereto, and cleared from a unit located in the Industrial Growth Centre or Industrial Infrastructure Development   Centre   or   Export   Promotion   Industrial   Park   or Industrial   Estate   or   Industrial   Area   or   Commercial   Estate   or Scheme Area, as the case may be, in the State of Sikkim, specified in   Annexure  –   II   appended   hereto,  from   so   much   of  the   duty  of excise   or   additional   duty   of   excise,   as   the   case   may   be,  leviable thereon under any of the said Acts as is equivalent to the amount of duty paid by the manufacturer of the said goods, other than the amount   of   duty   paid   by   utilization   of   CENVAT   credit   under   the CENVAT Credit Rules, 2002.” (emphasis supplied) 18. Section 136 of the Finance Act, 2001 provides imposition of the NCCD.  Section 136 is extracted hereunder: “136.  National Calamity Contingent Duty.­(1) In the case of goods specified   in   the   Seventh   Schedule,   being   goods   manufactured   or produced, there shall be levied and collected for the purposes of the Union,   by  surcharge,   a   duty   of   excise,   to   be   called   the   National Calamity Contingent Duty (hereinafter referred to as the National Calamity Duty), at the rates specified in the said schedule. (2)  The National Calamity Duty chargeable on the goods specified in the Seventh Schedule  shall be in addition to any other duties of excise chargeable on such goods under the Central Excise Act, 1944 (1 of 1944) or any other law for the time being in force. (3)   The provisions of the Central Excise Act, 1944 (1 of 1944) and 12 the rules made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty, shall, as far as may be, apply in relation to the levy and collection of the National Calamity Duty leviable under this section in respect of the goods specified in the Seventh Schedule as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules, as the case may be.” (emphasis supplied)

<para> 17. The Government decided to exempt 100 per cent income tax and excise   duty   for   ten   years.   In   accordance   with   the   policy   decision   the Notification   No.71/2003   was   issued   on   9.9.2003   by   the   Central Government in exercise of powers conferred by Section 5A(1) of the Act of 1944 read with Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (‘the Act of 1957’) and Section 3(3) of the Additional Duties of Excise (Textiles and Textiles Articles) Act, 1978 (‘the Act of 1978’), exempted goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985, other than goods specified   in   Annexure   I   in   the   State   of   Sikkim.     The   exemption   from 11 payment of so much of excise duty or additional duty of excise, as the case may be, leviable thereon under any of the said Act.   The relevant portion is extracted hereunder: “Notification No.71/2003 – Central Excise In exercise of the powers conferred by sub­section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub­section (3) of section  3 of the Additional Duties of Excise  (Goods of Special Importance) Act, 1957 (58 of 1957) and sub­section (3) of Section 3 of the Additional Duties of Excise (Textiles and Textiles Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified   in   the   First   Schedule   and   the   Second   Schedule   to   the Central   Excise   Tariff   Act,   1985   (5   of   1986),   other   than   goods specified in Annexure I appended hereto, and cleared from a unit located in the Industrial Growth Centre or Industrial Infrastructure Development   Centre   or   Export   Promotion   Industrial   Park   or Industrial   Estate   or   Industrial   Area   or   Commercial   Estate   or Scheme Area, as the case may be, in the State of Sikkim, specified in   Annexure  –   II   appended   hereto,  from   so   much   of  the   duty  of excise   or   additional   duty   of   excise,   as   the   case   may   be,  leviable thereon under any of the said Acts as is equivalent to the amount of duty paid by the manufacturer of the said goods, other than the amount   of   duty   paid   by   utilization   of   CENVAT   credit   under   the CENVAT Credit Rules, 2002.” (emphasis supplied) </para> <para> 18. Section 136 of the Finance Act, 2001 provides imposition of the NCCD.  Section 136 is extracted hereunder: “136.  National Calamity Contingent Duty.­(1) In the case of goods specified   in   the   Seventh   Schedule,   being   goods   manufactured   or produced, there shall be levied and collected for the purposes of the Union,   by  surcharge,   a   duty   of   excise,   to   be   called   the   National Calamity Contingent Duty (hereinafter referred to as the National Calamity Duty), at the rates specified in the said schedule. (2)  The National Calamity Duty chargeable on the goods specified in the Seventh Schedule  shall be in addition to any other duties of excise chargeable on such goods under the Central Excise Act, 1944 (1 of 1944) or any other law for the time being in force. (3)   The provisions of the Central Excise Act, 1944 (1 of 1944) and 12 the rules made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty, shall, as far as may be, apply in relation to the levy and collection of the National Calamity Duty leviable under this section in respect of the goods specified in the Seventh Schedule as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules, as the case may be.” (emphasis supplied) </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

19. The   education   cess   came   to   be   imposed   vide   notification   dated 10.9.2004 issued under the Finance Act, 2004.  Sections 91 and 93 are extracted hereunder: “91.  Education Cess­(1) Without prejudice to the provisions of sub­ section   (11)   of   Section   2,   there   shall   be   levied   and   collected,   in accordance   with   the   provisions   of   this   Chapter   as  surcharge   for purposes of the Union,  a cess to be called the Education Cess, to fulfil   the   commitment   of   the   Government   to   provide   and   finance universalized quality basic education. (2)  The Central Government may, after due appropriation made by Parliament by law in this behalf, utilize, such sums of money of the Education Cess levied under sub­section (11) of Section 2 and this Chapter   for   the   purposes   specified   in   sub­section   (1),   as   it   may consider necessary. *** 93.   Education Cess on Excisable Goods­ (1)   The Education Cess levied under Section 81, in the case of goods specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), being goods manufactured or produced, shall be a duty of excise (in this section referred to as the Education Cess on excisable goods), at the rate of  two  per cent,  calculated on the aggregate of all duties of excise (including special duty of excise or any other duty of excise but excluding Education Cess on excisable goods) which are levied and collected by the Central Government in the Ministry of Finance (Department of Revenue) under the provisions of the Central Excise Act, 1944 (1 of 1944) or under any other law for the time being in force. (2)  The Education Cess on excisable goods shall be in addition to any   other   duties   of   excise   chargeable   on   such   goods  under   the Central Excise Act, 1944 (1 of 1944) or any other law for the time being in force. (3)  The provisions of the Central Excise Act, 1944 (1 of 1944) and 13 the rules made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty shall, as far as may be, apply in relation to the levy and collection of the Education Cess  on excisable goods as they apply in relation to the levy and collection of the duties of excise on such goods under the Central Excise Act, 1944 or the rules, as the case may be.” (emphasis supplied) 20. The   Central   Government   introduced   the   secondary   and   higher education cess at the rate of 1 per cent of the total excise duty under Sections 126 and 128 of the Finance Act, 2007, which are reproduced hereunder: "126. (1) Without prejudice to the provisions of sub­section (12) of section 2, there shall be levied and collected, in accordance with the provisions of this Chapter as surcharge for purposes of the Union, a cess to be called the Secondary and Higher Education Cess, to fulfil the   commitment   of   the   Government   to   provide   and   finance secondary and higher education. (2) The Central Government may, after due appropriation made by Parliament by law in this behalf, utilize, such sums of money of the Secondary and Higher Education Cess levied under sub­section (12)   of   section   2   and   this   Chapter   for   the   purposes   specified   in subsection (1) as it may consider necessary. XXXXXX XXXXXX XXXXXX XXXXXX 128.   (1) The  Secondary   and  Higher  Education   Cess   levied  under section 126, in the case of goods specified in the First Schedule to the Central Excise Tariff Act, 1985, being goods manufactured or produced, shall be a duty of excise (in this section referred to as the Secondary and Higher Education Cess on excisable goods), at the rate of one per cent., calculated  on the aggregate of all duties of excise (including special duty of excise or any other duty of excise but excluding Education Cess chargeable under section 93 of the Finance   (No.   2)   Act,   2004   and   Secondary   and   Higher   Education Cess   on   excisable   goods)   which   are   levied   and   collected   by   the Central   Government   in   the   Ministry   of   Finance   (Department   of Revenue), under the provisions of the Central Excise Act, 1944 or under any other law for the time being in force. 14 (2) The Secondary and Higher Education Cess on excisable goods shall be in addition to any other duties of excise chargeable on such goods, under the Central Excise Act, 1944 or any other law for the time   being   in   force   and   the   Education   Cess   chargeable   under section 93 of the Finance (No. 2) Act, 1944. (3) The  provisions  of the Central Excise Act, 1944 and the rules made   thereunder,   including   those   relating   to  refunds   and exemptions from duties and imposition of penalty shall, as far as may be, apply in relation to the levy and collection of the Secondary and   Higher   Education   Cess   on   excisable   goods   as   they   apply   in relation to the levy and collection of the duties of excise on such goods   under   the   Central   Excise   Act,   1944   or   the   rules   made thereunder, as the case may be."

<para> 19. The   education   cess   came   to   be   imposed   vide   notification   dated 10.9.2004 issued under the Finance Act, 2004.  Sections 91 and 93 are extracted hereunder: “91.  Education Cess­(1) Without prejudice to the provisions of sub­ section   (11)   of   Section   2,   there   shall   be   levied   and   collected,   in accordance   with   the   provisions   of   this   Chapter   as  surcharge   for purposes of the Union,  a cess to be called the Education Cess, to fulfil   the   commitment   of   the   Government   to   provide   and   finance universalized quality basic education. (2)  The Central Government may, after due appropriation made by Parliament by law in this behalf, utilize, such sums of money of the Education Cess levied under sub­section (11) of Section 2 and this Chapter   for   the   purposes   specified   in   sub­section   (1),   as   it   may consider necessary. *** 93.   Education Cess on Excisable Goods­ (1)   The Education Cess levied under Section 81, in the case of goods specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), being goods manufactured or produced, shall be a duty of excise (in this section referred to as the Education Cess on excisable goods), at the rate of  two  per cent,  calculated on the aggregate of all duties of excise (including special duty of excise or any other duty of excise but excluding Education Cess on excisable goods) which are levied and collected by the Central Government in the Ministry of Finance (Department of Revenue) under the provisions of the Central Excise Act, 1944 (1 of 1944) or under any other law for the time being in force. (2)  The Education Cess on excisable goods shall be in addition to any   other   duties   of   excise   chargeable   on   such   goods  under   the Central Excise Act, 1944 (1 of 1944) or any other law for the time being in force. (3)  The provisions of the Central Excise Act, 1944 (1 of 1944) and 13 the rules made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty shall, as far as may be, apply in relation to the levy and collection of the Education Cess  on excisable goods as they apply in relation to the levy and collection of the duties of excise on such goods under the Central Excise Act, 1944 or the rules, as the case may be.” (emphasis supplied) </para> <para> 20. The   Central   Government   introduced   the   secondary   and   higher education cess at the rate of 1 per cent of the total excise duty under Sections 126 and 128 of the Finance Act, 2007, which are reproduced hereunder: "126. (1) Without prejudice to the provisions of sub­section (12) of section 2, there shall be levied and collected, in accordance with the provisions of this Chapter as surcharge for purposes of the Union, a cess to be called the Secondary and Higher Education Cess, to fulfil the   commitment   of   the   Government   to   provide   and   finance secondary and higher education. (2) The Central Government may, after due appropriation made by Parliament by law in this behalf, utilize, such sums of money of the Secondary and Higher Education Cess levied under sub­section (12)   of   section   2   and   this   Chapter   for   the   purposes   specified   in subsection (1) as it may consider necessary. XXXXXX XXXXXX XXXXXX XXXXXX 128.   (1) The  Secondary   and  Higher  Education   Cess   levied  under section 126, in the case of goods specified in the First Schedule to the Central Excise Tariff Act, 1985, being goods manufactured or produced, shall be a duty of excise (in this section referred to as the Secondary and Higher Education Cess on excisable goods), at the rate of one per cent., calculated  on the aggregate of all duties of excise (including special duty of excise or any other duty of excise but excluding Education Cess chargeable under section 93 of the Finance   (No.   2)   Act,   2004   and   Secondary   and   Higher   Education Cess   on   excisable   goods)   which   are   levied   and   collected   by   the Central   Government   in   the   Ministry   of   Finance   (Department   of Revenue), under the provisions of the Central Excise Act, 1944 or under any other law for the time being in force. 14 (2) The Secondary and Higher Education Cess on excisable goods shall be in addition to any other duties of excise chargeable on such goods, under the Central Excise Act, 1944 or any other law for the time   being   in   force   and   the   Education   Cess   chargeable   under section 93 of the Finance (No. 2) Act, 1944. (3) The  provisions  of the Central Excise Act, 1944 and the rules made   thereunder,   including   those   relating   to  refunds   and exemptions from duties and imposition of penalty shall, as far as may be, apply in relation to the levy and collection of the Secondary and   Higher   Education   Cess   on   excisable   goods   as   they   apply   in relation to the levy and collection of the duties of excise on such goods   under   the   Central   Excise   Act,   1944   or   the   rules   made thereunder, as the case may be." </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

21.   The appellant challenged the exemption Notification No.71/2003 dated 9.9.2003, before the High Court only to the extent that it limits the exemption only in relation to basic excise duty under the Excise Act, additional duties under the Act of 1957 and the additional duties under the   Act   of   1978.     It   is   submitted   that   though   various   Finance   Acts imposed   these   duties,   they   were   recoverable   as   excise   duty, notwithstanding their nomenclature.   The notification dated 17.2.2003 indicated that 100 per cent income tax and excise duty exemption for ten years was granted.   The exemption should cover the NCCD, education cess   and   the   secondary   and   higher   education   cess   imposed   by   the notifications issued under Finance Acts of 2001, 2004, and 2007. 22. The main question arising for consideration is when 100 per cent exemption had been granted for excise duty for a period of 10 years, 15 whether   the   exemption   notification   issued   for   the   State   of   Sikkim   on 9.9.2003   shall   be   confined   to   the   basic   excise   duty   under   the   Act   of 1944, additional duty under the Act of 1957 and additional duty under the Act of 1978, which were specifically mentioned in the notification issued on 9.9.2003, or it also include cess/duty imposed by Finance Acts of 2001, 2004 and 2007.

<para> 21.   The appellant challenged the exemption Notification No.71/2003 dated 9.9.2003, before the High Court only to the extent that it limits the exemption only in relation to basic excise duty under the Excise Act, additional duties under the Act of 1957 and the additional duties under the   Act   of   1978.     It   is   submitted   that   though   various   Finance   Acts imposed   these   duties,   they   were   recoverable   as   excise   duty, notwithstanding their nomenclature.   The notification dated 17.2.2003 indicated that 100 per cent income tax and excise duty exemption for ten years was granted.   The exemption should cover the NCCD, education cess   and   the   secondary   and   higher   education   cess   imposed   by   the notifications issued under Finance Acts of 2001, 2004, and 2007.   </para> <para> 22. The main question arising for consideration is when 100 per cent exemption had been granted for excise duty for a period of 10 years, 15 whether   the   exemption   notification   issued   for   the   State   of   Sikkim   on 9.9.2003   shall   be   confined   to   the   basic   excise   duty   under   the   Act   of 1944, additional duty under the Act of 1957 and additional duty under the Act of 1978, which were specifically mentioned in the notification issued on 9.9.2003, or it also include cess/duty imposed by Finance Acts of 2001, 2004 and 2007. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

23. The submission raised on behalf of appellant is that the duty and cess in the nature of excise duty cannot be realized, particularly in view of the provisions in the Finance Acts of 2001, 2004 and 2007 relating to refund and exemption, which have made applicable, the provisions of the Act of 1944 and the Rules made thereunder relating to exemption.   As such, in view of the decisions of Division Bench of this Court in  <cite>SRD Nutrients   Private   Limited  (supra)</cite>   and  <cite>Bajaj   Auto   Limited  (supra)</cite>,   the decision of the High Court deserves to be set aside. 24. It is  not in  dispute that when initial  exemption  notification was issued in 1997 for the North­Eastern States, which was later on applied to the State of Sikkim on 9.9.2003.  The benefits from payment of excise duty and additional excise duty were confined to the basic excise duty payable under the Acts of 1944, 1957 and 1978.  There was no reference 16 made to NCCD imposed under the Finance Act, 2001.  Apart from that, when   the   notification   came   to   be   issued,   the   education   cess   and secondary   and   higher   education   cess,   which   came   to   be   imposed   by Finance Acts of 2004 and 2007, were not in vogue.

<para> 23. The submission raised on behalf of appellant is that the duty and cess in the nature of excise duty cannot be realized, particularly in view of the provisions in the Finance Acts of 2001, 2004 and 2007 relating to refund and exemption, which have made applicable, the provisions of the Act of 1944 and the Rules made thereunder relating to exemption.   As such, in view of the decisions of Division Bench of this Court in  <cite>SRD Nutrients   Private   Limited  (supra)</cite>   and  <cite>Bajaj   Auto   Limited  (supra)</cite>,   the decision of the High Court deserves to be set aside. </para> <para> 24. It is  not in  dispute that when initial  exemption  notification was issued in 1997 for the North­Eastern States, which was later on applied to the State of Sikkim on 9.9.2003.  The benefits from payment of excise duty and additional excise duty were confined to the basic excise duty payable under the Acts of 1944, 1957 and 1978.  There was no reference 16 made to NCCD imposed under the Finance Act, 2001.  Apart from that, when   the   notification   came   to   be   issued,   the   education   cess   and secondary   and   higher   education   cess,   which   came   to   be   imposed   by Finance Acts of 2004 and 2007, were not in vogue. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

25. A Division  Bench of this  Court in  <cite>SRD Nutrients Private Limited (supra)</cite> has considered the Finance Acts of 2004 and 2007, by which education   and   secondary   and   higher   education   cess   were   imposed. Under the Industrial Policy dated 1.4.2007 for the North­Eastern States, the   notification   dated   25.4.2007,   issued   by   the   Central   Government, came up for consideration before this Court.   The said notification and the industrial policy, have been dealt with in paragraphs 4 and 5 of the <cite>SRD Nutrients Private Limited (supra)</cite>, which are extracted hereunder: “4.  Industrial Policy dated 1­4­2007 for the North­Eastern States, including the State of Assam, was announced by the Ministry of Commerce   and   Industry   (Department   of   Industrial   Policy   and Promotion), Government of India to set up a special package for the North­Eastern   States   to   accelerate   industrial   development   of   the State.  As per  this  package,  new  industrial  units were  entitled  to 100% excise duty exemption for a period of ten years from the date of commencement of commercial production. Pursuant to the said Industrial   Policy,  the  Central   Government   issued  Notification  No. 20/2007­Ex. Dated 25­4­2007 granting exemption from duties of excise   levied   under   the   Central   Excise   Act,   1944   (hereinafter referred   to   as  “the  Act”)  read   with  Section  3(3)   of  the  Additional Duties   of   Excise   (Goods   of   Special   Importance)   Act,   1957   and Section 3(3) of the Additional Duties of Excise (Textiles & Textile Articles) Act, 1978 to goods cleared from the notified areas within the  North­Eastern  States. The said Notification  provided that the assessee would be entitled to refund of duty paid other than the duty paid by way of utilisation of CENVAT credit under the CENVAT Credit Rules, 2004. 17 5.  Reproduction  of  the  first   three   paragraphs  of  this   Notification would be sufficient, which are as follows: “NOTIFICATION No.: 20/2007­CE dated 25­4­2007 North­East — Exemption to all goods, except as specified, cleared   from   Assam,   Tripura,   Meghalaya,   Mizoram, Manipur,   Nagaland,   Arunachal   Pradesh   or   Sikkim   from duty paid other than by utilisation of CENVAT credit. In   exercise   of   the   powers   conferred   by   sub­section   (1)   of Section 5­A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) other than those mentioned in the Annexure and cleared from   a   unit   located   in   the   States   of   Assam   or   Tripura   or Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh or Sikkim, as the case may be, from so much of the duty   of   excise   leviable   thereon   under   the   said   Act   as   is equivalent to the amount of duty paid by the manufacturer of goods   other   than   the  amount   of  duty   paid   by   utilisation   of CENVAT credit under the CENVAT Credit Rules, 2004. 2. In cases where all goods produced by a manufacturer are eligible for exemption under this Notification, the exemption contained in this Notification shall be available subject to the condition   that,   the   manufacturer   first   utilises   whole   of   the CENVAT credit available to him on the last day of the month under   consideration   for   payment   of   duty   on   goods   cleared during such month and pays only the balance amount in cash. 3. The exemption contained in this notification shall be given effect to in the following manner, namely— (a) the manufacturer shall submit a statement of the duty paid other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2004, to the Assistant Commissioner or the Deputy Commissioner of Central Excise, as the case may be, by the 7th of the next month in which the duty has been paid other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2004; (b) the Assistant Commissioner of Central Excise or the Deputy Commissioner   of   Central   Excise,   as   the   case   may   be,   after such verification, as may be deemed necessary, shall refund the amount of duty paid other than the amount of duty paid 18 by   utilisation   of   CENVAT   credit   under   the   CENVAT   Credit Rules,   2004,   during   the   month   under   consideration   to   the manufacturer by the 15th of the next month: Provided that in cases, where the exemption contained in this Notification is not applicable to some of the goods produced by a manufacturer, such refund shall not exceed the amount of duty paid less the amount of the CENVAT credit availed of, in respect of the duty paid on the inputs used in or in relation to the manufacture of goods cleared under this Notification; (c) if there is likely to be any delay in the verification, Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall refund the amount on   provisional   basis   by   the   15th   of   the   next   month   to   the month   under   consideration   and   thereafter   may   adjust   the amount of refund by such amount as may be necessary in the subsequent refunds admissible to the manufacturer.”

<para> 25. A Division  Bench of this  Court in  <cite>SRD Nutrients Private Limited (supra)</cite> has considered the Finance Acts of 2004 and 2007, by which education   and   secondary   and   higher   education   cess   were   imposed. Under the Industrial Policy dated 1.4.2007 for the North­Eastern States, the   notification   dated   25.4.2007,   issued   by   the   Central   Government, came up for consideration before this Court.   The said notification and the industrial policy, have been dealt with in paragraphs 4 and 5 of the <cite>SRD Nutrients Private Limited (supra)</cite>, which are extracted hereunder: “4.  Industrial Policy dated 1­4­2007 for the North­Eastern States, including the State of Assam, was announced by the Ministry of Commerce   and   Industry   (Department   of   Industrial   Policy   and Promotion), Government of India to set up a special package for the North­Eastern   States   to   accelerate   industrial   development   of   the State.  As per  this  package,  new  industrial  units were  entitled  to 100% excise duty exemption for a period of ten years from the date of commencement of commercial production. Pursuant to the said Industrial   Policy,  the  Central   Government   issued  Notification  No. 20/2007­Ex. Dated 25­4­2007 granting exemption from duties of excise   levied   under   the   Central   Excise   Act,   1944   (hereinafter referred   to   as  “the  Act”)  read   with  Section  3(3)   of  the  Additional Duties   of   Excise   (Goods   of   Special   Importance)   Act,   1957   and Section 3(3) of the Additional Duties of Excise (Textiles & Textile Articles) Act, 1978 to goods cleared from the notified areas within the  North­Eastern  States. The said Notification  provided that the assessee would be entitled to refund of duty paid other than the duty paid by way of utilisation of CENVAT credit under the CENVAT Credit Rules, 2004. 17 </para> <para> 5.  Reproduction  of  the  first   three   paragraphs  of  this   Notification would be sufficient, which are as follows: “NOTIFICATION No.: 20/2007­CE dated 25­4­2007 North­East — Exemption to all goods, except as specified, cleared   from   Assam,   Tripura,   Meghalaya,   Mizoram, Manipur,   Nagaland,   Arunachal   Pradesh   or   Sikkim   from duty paid other than by utilisation of CENVAT credit. In   exercise   of   the   powers   conferred   by   sub­section   (1)   of Section 5­A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) other than those mentioned in the Annexure and cleared from   a   unit   located   in   the   States   of   Assam   or   Tripura   or Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh or Sikkim, as the case may be, from so much of the duty   of   excise   leviable   thereon   under   the   said   Act   as   is equivalent to the amount of duty paid by the manufacturer of goods   other   than   the  amount   of  duty   paid   by   utilisation   of CENVAT credit under the CENVAT Credit Rules, 2004. 2. In cases where all goods produced by a manufacturer are eligible for exemption under this Notification, the exemption contained in this Notification shall be available subject to the condition   that,   the   manufacturer   first   utilises   whole   of   the CENVAT credit available to him on the last day of the month under   consideration   for   payment   of   duty   on   goods   cleared during such month and pays only the balance amount in cash. 3. The exemption contained in this notification shall be given effect to in the following manner, namely— (a) the manufacturer shall submit a statement of the duty paid other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2004, to the Assistant Commissioner or the Deputy Commissioner of Central Excise, as the case may be, by the 7th of the next month in which the duty has been paid other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2004; (b) the Assistant Commissioner of Central Excise or the Deputy Commissioner   of   Central   Excise,   as   the   case   may   be,   after such verification, as may be deemed necessary, shall refund the amount of duty paid other than the amount of duty paid 18 by   utilisation   of   CENVAT   credit   under   the   CENVAT   Credit Rules,   2004,   during   the   month   under   consideration   to   the manufacturer by the 15th of the next month: Provided that in cases, where the exemption contained in this Notification is not applicable to some of the goods produced by a manufacturer, such refund shall not exceed the amount of duty paid less the amount of the CENVAT credit availed of, in respect of the duty paid on the inputs used in or in relation to the manufacture of goods cleared under this Notification; (c) if there is likely to be any delay in the verification, Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall refund the amount on   provisional   basis   by   the   15th   of   the   next   month   to   the month   under   consideration   and   thereafter   may   adjust   the amount of refund by such amount as may be necessary in the subsequent refunds admissible to the manufacturer.” </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

Circulars have also been referred to in the decision of this Court in <cite>SRD Nutrients Private Limited (supra)</cite>.  The same is extracted hereunder: “17. It is clear from the arguments of the counsel for the parties that divergent views are expressed by the CESTAT as well as High Courts. Even one Bench of the same Tribunal has differed from its earlier Division Bench decision. In this scenario, it becomes important as to how   the   Department   has   viewed   the   position   regarding   education cess and higher education cess which is payable as a surcharge on the excise duty, once the excise duty is exempted. Two circulars are relevant   in   this   behalf,   one   is   Circular   dated   10­8­2004   which clarifies that education cess is part of excise duty. In this circular, certain   clarifications   are   given   by   the   Ministry   of   Finance (Department   of   Revenue),   Government   of   India   and   the   relevant portion thereof reads as under: “Subject:  Issues   relating   to   imposition   of   education   cess   on excisable goods and on imported goods, as pointed out by the trade and the field formations—Reg. The undersigned is directed to state that subsequent to Budget 2004 announcements, a number of representations/references have been received from the trade as well as from the field formations   pertaining   to   imposition   of   education   cess   on excisable goods and on imported goods. The points raised and the clarifications thereon are as follows: 19 Issue (1): Whether education cess on excisable goods is leviable on goods manufactured prior to imposition of cess but cleared after imposition of such cess? Clarification: Education cess on excisable goods is a new levy. In similar cases, it has been held by the Supreme Court that if a levy is not there at the time the goods are manufactured or produced in India, it cannot be levied at the stage of removal of the   said   goods.   Thus,   education   cess   is   not   leviable   on excisable goods manufactured prior to imposition of cess but cleared after imposition of such cess. Issue (2): Whether goods that are fully exempted from excise duty/customs duty or are cleared without payment of excise duty/customs   duty   (such   as   clearance   under   bond   or fulfilment of certain conditions) would be subjected to cess. Clarification: The education cess is leviable at the rate of two per   cent   of   the   aggregate   of   all   duties   of   excise/customs (excluding certain duties of customs like anti­dumping duty, safeguard duty,  etc.),  levied and collected. If goods are fully exempted from excise duty or customs duty, are chargeable to NIL   duty   or   are   cleared   without   payment   of   duty   under specified procedure such as clearance under bond, there is no collection of duty. Thus, no education cess would be leviable on   such   clearances.   In   this   regard,   letter   D.O.   No. 605/54/2004­DBK   dated   21­7­2004   issued   by   Member (Customs) may also be referred to.” (emphasis in original)” In the circular dated 10.8.2004, reference has been made to the notification issued by Member (Customs), wherein it is stated that there is no collection of excise duty; hence, no education cess would be leviable on such clearances. Circular dated 8.4.2011 had been issued by the Central Board of Excise   and   Customs   with   respect  to   service   tax.     In   case   service   tax stands exempted, education cess and secondary and higher education cess shall not be levied.   20

<para> Circulars have also been referred to in the decision of this Court in <cite>SRD Nutrients Private Limited (supra)</cite>.  The same is extracted hereunder: “17. It is clear from the arguments of the counsel for the parties that divergent views are expressed by the CESTAT as well as High Courts. Even one Bench of the same Tribunal has differed from its earlier Division Bench decision. In this scenario, it becomes important as to how   the   Department   has   viewed   the   position   regarding   education cess and higher education cess which is payable as a surcharge on the excise duty, once the excise duty is exempted. Two circulars are relevant   in   this   behalf,   one   is   Circular   dated   10­8­2004   which clarifies that education cess is part of excise duty. In this circular, certain   clarifications   are   given   by   the   Ministry   of   Finance (Department   of   Revenue),   Government   of   India   and   the   relevant portion thereof reads as under: “Subject:  Issues   relating   to   imposition   of   education   cess   on excisable goods and on imported goods, as pointed out by the trade and the field formations—Reg. The undersigned is directed to state that subsequent to Budget 2004 announcements, a number of representations/references have been received from the trade as well as from the field formations   pertaining   to   imposition   of   education   cess   on excisable goods and on imported goods. The points raised and the clarifications thereon are as follows: 19 Issue (1): Whether education cess on excisable goods is leviable on goods manufactured prior to imposition of cess but cleared after imposition of such cess? Clarification: Education cess on excisable goods is a new levy. In similar cases, it has been held by the Supreme Court that if a levy is not there at the time the goods are manufactured or produced in India, it cannot be levied at the stage of removal of the   said   goods.   Thus,   education   cess   is   not   leviable   on excisable goods manufactured prior to imposition of cess but cleared after imposition of such cess. Issue (2): Whether goods that are fully exempted from excise duty/customs duty or are cleared without payment of excise duty/customs   duty   (such   as   clearance   under   bond   or fulfilment of certain conditions) would be subjected to cess. Clarification: The education cess is leviable at the rate of two per   cent   of   the   aggregate   of   all   duties   of   excise/customs (excluding certain duties of customs like anti­dumping duty, safeguard duty,  etc.),  levied and collected. If goods are fully exempted from excise duty or customs duty, are chargeable to NIL   duty   or   are   cleared   without   payment   of   duty   under specified procedure such as clearance under bond, there is no collection of duty. Thus, no education cess would be leviable on   such   clearances.   In   this   regard,   letter   D.O.   No. 605/54/2004­DBK   dated   21­7­2004   issued   by   Member (Customs) may also be referred to.” (emphasis in original)” </para> <para> In the circular dated 10.8.2004, reference has been made to the notification issued by Member (Customs), wherein it is stated that there is no collection of excise duty; hence, no education cess would be leviable on such clearances. Circular dated 8.4.2011 had been issued by the Central Board of Excise   and   Customs   with   respect  to   service   tax.     In   case   service   tax stands exempted, education cess and secondary and higher education cess shall not be levied.   20 </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

26. This Court in  <cite>SRD Nutrients Private Limited  (supra)</cite> has observed that the circulars bind department. When there is no excise duty, the education cess and secondary and higher education cess could not have been demanded.  This Court observed thus: “21. One aspect that clearly emerges from the reading of these two circulars is that the Government itself has taken the position that where   whole   of  excise   duty   or   service   tax   is  exempted,   even   the education   cess   as   well   as   secondary   and   higher   education   cess would   not   be   payable.   These   circulars   are   binding   on   the Department. 22. Even otherwise, we are of the opinion that it is more rational to accept the aforesaid position as clarified by the Ministry of Finance in   the   aforesaid   circulars.   Education   cess   is   on   excise   duty.   It means that those assessees who are required to pay excise duty have   to   shell   out   education   cess   as   well.   This   education   cess   is introduced by Sections 91 to 93 of the Finance (No. 2) Act, 2004. As per Section 91 thereof, education cess is the surcharge which the assessee is to pay. Section 93 makes it clear that this education cess   is   payable   on   "excisable   goods,"   i.e.,   in   respect   of   goods specified   in   the   First   Schedule   to   the   Central   Excise   Tariff   Act, 1985.   Further,   this   education   cess   is   to   be   levied   @   2%   and calculated on the aggregate of all duties of excise which are levied and collected by the Central Government under the provisions of the Central Excise Act, 1944 or under any other law for the time being   in   force.   Sub­section   (3)   of   Section   93   provides   that   the provisions   of   the   Central   Excise   Act,   1944   and   the   Rules   made thereunder, including those related to refunds and duties, etc. shall as   far   as   may   be   applied   in   relation   to   levy   and   collection   of education   cess   on   excisable   goods.   A   conjoint   reading   of   these provisions   would   amply   demonstrate   that   education   cess   as   a surcharge is levied @ 2% on the duties of excise, which are payable under the Act. It can, therefore, be clearly inferred that when there is no excise duty payable, as it is exempted, there would not be any education cess as well, inasmuch as education cess @ 2% is to be calculated on the aggregate of duties of excise. There cannot be any surcharge when basic duty itself is NIL. 24. We are in agreement with the aforesaid reasons accorded by the Rajasthan   High   Court   since   it   is   in   consonance   with   the   legal principle enunciated by this Court. For this purpose, we may refer *** 21 to the judgment in  <cite>CCE v. TELCO (1997) 5 SCC 275</cite>. In that case, issue pertained to valuation of cess which was levied @ 1/8 per cent of ad valorem “value” of the Central excise duty. The Court held that the calculation of 1/8 per cent ad valorem of the motor vehicle for the purposes of the levy and collection of the automobile cess must be made that was being calculated since automobile cess was to be levied   and   calculated   as   if   it   was   excise   duty.   As   a   fortiori,   the education cess and higher education cess levied @ 2% of the excise duty would partake the character of excise duty itself.” 27. In  <cite>Bajaj   Auto   Limited  (supra)</cite>,   a   Division   Bench   of   this   Court considered the question of liability towards NCCD, education cess and secondary and higher education cess on manufacturing establishment which is exempted from payment of central excise duty under the Act of 1944.     The   matter   arose   from   the   State   of   Uttarakhand;   an   Office Memorandum   dated   7.1.2003   was   issued,   by   which   100   per   cent outright excise duty exemption for ten years was granted from the date of commencement   of   the   commercial   production.     Notification   dated 10.6.2003 issued under Section 5A has been reproduced in the decision mentioned above, the same is extracted hereunder:  “GENERAL EXEMPTION NO. 41 Exemption to goods other than specified goods cleared from units located in the Industrial Growth Centre or Industrial Infrastructure Development   Centre   or   Export   Promotion   Industrial   Park   or Industrial   Estate   or   Industrial   Area   or   Commercial   Estate   or Scheme Area of Uttarakhand and Himachal Pradesh.—In exercise of the powers conferred by sub­section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub­section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub­section (3) of section 3 of the Additional Duties   of   Excise   (Textiles   and   Textiles   Articles)   Act,   1978   (40   of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff   Act,   1985   (5   of   1986),   other   than   the   goods   specified   in 22 Annexure­I appended hereto, and cleared from a unit located in the Industrial Growth Centre or Industrial Infrastructure Development Centre or Export Promotion Industrial Park or Industrial Estate or Industrial Area or Commercial Estate or Scheme Area, as the case may   be,   specified   in   [Annexure­II   and   Annexure   III]   appended hereto, from the whole of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts.” The Division Bench has relied upon the decision of <cite>SRD Nutrients Private Limited  (supra)</cite>.    The decision  of  the <cite>Rajasthan  High  Court  in Banswara   Syntex   Ltd.   v.   Union   of   India,  2007   SCC   OnLine   Raj.   365</cite>, which was considered in <cite>SRD Nutrients Private Limited (supra)</cite>, was also referred to, besides the circular of 2004.  This Court has observed thus: “21. We may notice that the primary  reasoning contained  in  the impugned   order   is   common   for   the   three   cesses,   i.e.,   NCCD; Education   Cess   and   Secondary   &   Higher   Education   Cess.   These were in the nature of surcharges levied in other Acts, which have not been specifically excluded under the Notification in question. That reasoning does not prevail, more so because of the judgment in SRD Nutrients Pvt. Ltd. The question, thus, is whether, even though the NCCD is in the nature of an excise duty, its incidence being on the product, rather than on the value of the excise duty, that itself would make any difference to the applicability of the NCCD to excise exempt units.

<para> 26. This Court in  <cite>SRD Nutrients Private Limited  (supra)</cite> has observed that the circulars bind department. When there is no excise duty, the education cess and secondary and higher education cess could not have been demanded.  This Court observed thus: “21. One aspect that clearly emerges from the reading of these two circulars is that the Government itself has taken the position that where   whole   of  excise   duty   or   service   tax   is  exempted,   even   the education   cess   as   well   as   secondary   and   higher   education   cess would   not   be   payable.   These   circulars   are   binding   on   the Department. 22. Even otherwise, we are of the opinion that it is more rational to accept the aforesaid position as clarified by the Ministry of Finance in   the   aforesaid   circulars.   Education   cess   is   on   excise   duty.   It means that those assessees who are required to pay excise duty have   to   shell   out   education   cess   as   well.   This   education   cess   is introduced by Sections 91 to 93 of the Finance (No. 2) Act, 2004. As per Section 91 thereof, education cess is the surcharge which the assessee is to pay. Section 93 makes it clear that this education cess   is   payable   on   "excisable   goods,"   i.e.,   in   respect   of   goods specified   in   the   First   Schedule   to   the   Central   Excise   Tariff   Act, 1985.   Further,   this   education   cess   is   to   be   levied   @   2%   and calculated on the aggregate of all duties of excise which are levied and collected by the Central Government under the provisions of the Central Excise Act, 1944 or under any other law for the time being   in   force.   Sub­section   (3)   of   Section   93   provides   that   the provisions   of   the   Central   Excise   Act,   1944   and   the   Rules   made thereunder, including those related to refunds and duties, etc. shall as   far   as   may   be   applied   in   relation   to   levy   and   collection   of education   cess   on   excisable   goods.   A   conjoint   reading   of   these provisions   would   amply   demonstrate   that   education   cess   as   a surcharge is levied @ 2% on the duties of excise, which are payable under the Act. It can, therefore, be clearly inferred that when there is no excise duty payable, as it is exempted, there would not be any education cess as well, inasmuch as education cess @ 2% is to be calculated on the aggregate of duties of excise. There cannot be any surcharge when basic duty itself is NIL. 24. We are in agreement with the aforesaid reasons accorded by the Rajasthan   High   Court   since   it   is   in   consonance   with   the   legal principle enunciated by this Court. For this purpose, we may refer *** 21 to the judgment in  <cite>CCE v. TELCO (1997) 5 SCC 275</cite>. In that case, issue pertained to valuation of cess which was levied @ 1/8 per cent of ad valorem “value” of the Central excise duty. The Court held that the calculation of 1/8 per cent ad valorem of the motor vehicle for the purposes of the levy and collection of the automobile cess must be made that was being calculated since automobile cess was to be levied   and   calculated   as   if   it   was   excise   duty.   As   a   fortiori,   the education cess and higher education cess levied @ 2% of the excise duty would partake the character of excise duty itself.” </para> <para> 27. In  <cite>Bajaj   Auto   Limited  (supra)</cite>,   a   Division   Bench   of   this   Court considered the question of liability towards NCCD, education cess and secondary and higher education cess on manufacturing establishment which is exempted from payment of central excise duty under the Act of 1944.     The   matter   arose   from   the   State   of   Uttarakhand;   an   Office Memorandum   dated   7.1.2003   was   issued,   by   which   100   per   cent outright excise duty exemption for ten years was granted from the date of commencement   of   the   commercial   production.     Notification   dated 10.6.2003 issued under Section 5A has been reproduced in the decision mentioned above, the same is extracted hereunder:  “GENERAL EXEMPTION NO. 41 Exemption to goods other than specified goods cleared from units located in the Industrial Growth Centre or Industrial Infrastructure Development   Centre   or   Export   Promotion   Industrial   Park   or Industrial   Estate   or   Industrial   Area   or   Commercial   Estate   or Scheme Area of Uttarakhand and Himachal Pradesh.—In exercise of the powers conferred by sub­section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub­section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub­section (3) of section 3 of the Additional Duties   of   Excise   (Textiles   and   Textiles   Articles)   Act,   1978   (40   of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff   Act,   1985   (5   of   1986),   other   than   the   goods   specified   in 22 Annexure­I appended hereto, and cleared from a unit located in the Industrial Growth Centre or Industrial Infrastructure Development Centre or Export Promotion Industrial Park or Industrial Estate or Industrial Area or Commercial Estate or Scheme Area, as the case may   be,   specified   in   [Annexure­II   and   Annexure   III]   appended hereto, from the whole of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts.” The Division Bench has relied upon the decision of <cite>SRD Nutrients Private Limited  (supra)</cite>.    The decision  of  the <cite>Rajasthan  High  Court  in Banswara   Syntex   Ltd.   v.   Union   of   India,  2007   SCC   OnLine   Raj.   365</cite>, which was considered in <cite>SRD Nutrients Private Limited (supra)</cite>, was also referred to, besides the circular of 2004.  This Court has observed thus: “21. We may notice that the primary  reasoning contained  in  the impugned   order   is   common   for   the   three   cesses,   i.e.,   NCCD; Education   Cess   and   Secondary   &   Higher   Education   Cess.   These were in the nature of surcharges levied in other Acts, which have not been specifically excluded under the Notification in question. That reasoning does not prevail, more so because of the judgment in SRD Nutrients Pvt. Ltd. The question, thus, is whether, even though the NCCD is in the nature of an excise duty, its incidence being on the product, rather than on the value of the excise duty, that itself would make any difference to the applicability of the NCCD to excise exempt units. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

22. On a proper appreciation of the judicial pronouncement in SRD Nutrients Pvt. Ltd., we are not inclined to take a different view from the   one   taken   for   Education   Cess   and   Secondary   &   Higher Education Cess, even while considering the issue of NCCD. 23. We may notice that this Court, in  SRD Nutrients Pvt. Ltd. gave its imprimatur to the view expressed by the Rajasthan High Court in  Banswara Syntex Ltd.  The rationale is that while there may be surcharges   under   different   financial   enactments   to   provide   the Government   with   revenue   for   specified   purposes,   the   same   have been notified as leviable in the nature of a particular kind of duty. In the case of NCCD, it is in the nature of an excise duty. It has to bear   the   same   character   as   those   respective   taxes   to   which   the surcharge is appended. NCCD will not cease to be an excise duty, but is the same as an excise duty, even if it is levied on the product. 23 Thus, when NCCD, at the time of collection, takes the character of a duty on the product, whatever may be the rationale behind it, it is also subject to the provisions relating to excise duty, applicable to it in the manner of collection as well as the obligation of the taxpayer to discharge the duty. Once the excise duty is exempted, NCCD, levied as an excise duty, cannot partake a different character and, thus, would be entitled to the benefit of the exemption notification. The exemption notification also states that the exemption is from the “whole of the duty of excise or additional duty of excise.” We may also note that the exemption itself is for a period of ten years from the date of commercial production of the unit. 24. We are, thus, of the view that the appellant would not be liable to pay the NCCD.”

<para> 22. On a proper appreciation of the judicial pronouncement in SRD Nutrients Pvt. Ltd., we are not inclined to take a different view from the   one   taken   for   Education   Cess   and   Secondary   &   Higher Education Cess, even while considering the issue of NCCD. </para> <para> 23. We may notice that this Court, in  SRD Nutrients Pvt. Ltd. gave its imprimatur to the view expressed by the Rajasthan High Court in  Banswara Syntex Ltd.  The rationale is that while there may be surcharges   under   different   financial   enactments   to   provide   the Government   with   revenue   for   specified   purposes,   the   same   have been notified as leviable in the nature of a particular kind of duty. In the case of NCCD, it is in the nature of an excise duty. It has to bear   the   same   character   as   those   respective   taxes   to   which   the surcharge is appended. NCCD will not cease to be an excise duty, but is the same as an excise duty, even if it is levied on the product. 23 Thus, when NCCD, at the time of collection, takes the character of a duty on the product, whatever may be the rationale behind it, it is also subject to the provisions relating to excise duty, applicable to it in the manner of collection as well as the obligation of the taxpayer to discharge the duty. Once the excise duty is exempted, NCCD, levied as an excise duty, cannot partake a different character and, thus, would be entitled to the benefit of the exemption notification. The exemption notification also states that the exemption is from the “whole of the duty of excise or additional duty of excise.” We may also note that the exemption itself is for a period of ten years from the date of commercial production of the unit. 24. We are, thus, of the view that the appellant would not be liable to pay the NCCD.” </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

28. The   Division   Bench   of   this   Court   has   rendered   both   the   above decisions.   The most unfortunate part is that the binding decision of larger bench consisting of three­Judges of this <cite>Court in Union of India v. Modi Rubber Limited,  (1986) 4 SCC 66</cite>, dealing with the similar issue, was   not   placed   for   consideration   before   this   Court   when   the abovementioned decisions came to be rendered. 29. This   Court   in  <cite>Modi   Rubber   Limited  (supra)</cite>   has   considered   the similar question in the backdrop of the facts that what is the meaning of the   expression   ‘duty   of   excise’   employed   in   the   notifications   dated 1.8.1974 and 1.3.1981, issued by the Government of India under Rule 8(1) of the Central Excise Rules.   A question arose whether expression ‘duty   of  excise’  is   limited   in  its   connotation  only   to   basic  duty  levied under   the Central Excises and Salt Act, 1944 or it also covers special 24 duties   of   excise   levied   under   the   various   Finance   Bills   and   Acts, additional duty of excise levied under the Act of 1957 and other kind of duty of excise levied under the Central enactments.

<para> 28. The   Division   Bench   of   this   Court   has   rendered   both   the   above decisions.   The most unfortunate part is that the binding decision of larger bench consisting of three­Judges of this <cite>Court in Union of India v. Modi Rubber Limited,  (1986) 4 SCC 66</cite>, dealing with the similar issue, was   not   placed   for   consideration   before   this   Court   when   the abovementioned decisions came to be rendered. </para> <para> 29. This   Court   in  <cite>Modi   Rubber   Limited  (supra)</cite>   has   considered   the similar question in the backdrop of the facts that what is the meaning of the   expression   ‘duty   of   excise’   employed   in   the   notifications   dated 1.8.1974 and 1.3.1981, issued by the Government of India under Rule 8(1) of the Central Excise Rules.   A question arose whether expression ‘duty   of  excise’  is   limited   in  its   connotation  only   to   basic  duty  levied under   the Central Excises and Salt Act, 1944 or it also covers special 24 duties   of   excise   levied   under   the   various   Finance   Bills   and   Acts, additional duty of excise levied under the Act of 1957 and other kind of duty of excise levied under the Central enactments. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

30. In <cite>Modi Rubber Limited (supra)</cite>, the company was the manufacturer of tyres, which product was subject to a duty of excise under the Central Excises and Salt Act, 1944.  The word ‘duty’ under the said Act is defined in Rule 2(v) to mean “the duty payable under Section 3 of the Act”.  The exemption is dealt with under Rule 8 of Central Excise Rules, exempting various categories of excisable goods from the whole or any part of the duty of excise leviable on such goods.  The notification dated 1.8.1974, came   up   for   consideration   before   this   Court   in  Modi   Rubber   Limited (supra), which is extracted hereunder: “3….. Notification No. 123/74­C.E. dated August 1, 1974 In the exercise of the powers conferred by sub­rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts tyres for motor vehicles falling under sub­item (1) of Item No.16 of the First Schedule to the Central Excises and Salt Act, 1944   (1   of   1944),   from   so   much   of   the   duty   of   excise   leviable thereon as is in excess of fifty­five per cent ad valorem.” The notification was confined to the exemption of duty of excise under the Act of 1944 in excess of 55 per cent ad valorem. Subsequently, the notification dated 1.3.1981, was issued by the Central Government exempting specified goods from so much of the duty of excise leviable thereon as is more than the duty specified in the corresponding entry in 25 column 5. 31. This Court in <cite>Modi Rubber Limited (supra)</cite> considered the question that since 1963, the special duty of excise was levied  inter alia  on the manufacture of tyres from year to year up to 1971 by various Finance Acts passed from time to time.  It was discontinued from 1972 to 1978, and the Finance Act, 1978, again revived it.  After that, it continued to be levied from year to year right up to the period.   The special duties of excise came to be imposed under Section 32 of the Finance Act, 1979, which   came   up   for   consideration   before   this   Court   in  <cite>Modi   Rubber Limited (supra)</cite>.  The same is extracted hereunder: “32.  Special Duties of Excise.—  (1) In the case of goods chargeable with a duty of excise under the Central Excises Act as amended from time to time, read with any notification for the time being in force issued by the Central Government in relation to the duty so chargeable   there   shall   be   levied   and   collected   a  special   duty   of excise  equal to five per cent of the amount so chargeable on such goods. (2) Sub­section (1) shall cease to have effect after the 31st day of March, 1980, except as respects things done or omitted to be done before such cesser; and Section 6 of the General Clauses Act, 1897, shall apply upon such cesser as if the said sub­section had then been repealed by a Central Act. (3) The Special duties of excise referred to in sub­section (1) shall be  in   addition  to  any duties  of excise  chargeable  on such  goods under the Central Excises Act or any other law for the time being in force. (4) The provisions of the Central Excises Act and the rules made thereunder,   including   those   relating   to   refunds   and   exemptions from duties, shall, as far as may be, apply in relation to the levy and collection of the special duties of excise leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules as the case may be.” 26 (emphasis supplied)

<para> 30. In <cite>Modi Rubber Limited (supra)</cite>, the company was the manufacturer of tyres, which product was subject to a duty of excise under the Central Excises and Salt Act, 1944.  The word ‘duty’ under the said Act is defined in Rule 2(v) to mean “the duty payable under Section 3 of the Act”.  The exemption is dealt with under Rule 8 of Central Excise Rules, exempting various categories of excisable goods from the whole or any part of the duty of excise leviable on such goods.  The notification dated 1.8.1974, came   up   for   consideration   before   this   Court   in  Modi   Rubber   Limited (supra), which is extracted hereunder: “3….. Notification No. 123/74­C.E. dated August 1, 1974 In the exercise of the powers conferred by sub­rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts tyres for motor vehicles falling under sub­item (1) of Item No.16 of the First Schedule to the Central Excises and Salt Act, 1944   (1   of   1944),   from   so   much   of   the   duty   of   excise   leviable thereon as is in excess of fifty­five per cent ad valorem.” The notification was confined to the exemption of duty of excise under the Act of 1944 in excess of 55 per cent ad valorem. Subsequently, the notification dated 1.3.1981, was issued by the Central Government exempting specified goods from so much of the duty of excise leviable thereon as is more than the duty specified in the corresponding entry in 25 column 5. </para> <para> 31. This Court in <cite>Modi Rubber Limited (supra)</cite> considered the question that since 1963, the special duty of excise was levied  inter alia  on the manufacture of tyres from year to year up to 1971 by various Finance Acts passed from time to time.  It was discontinued from 1972 to 1978, and the Finance Act, 1978, again revived it.  After that, it continued to be levied from year to year right up to the period.   The special duties of excise came to be imposed under Section 32 of the Finance Act, 1979, which   came   up   for   consideration   before   this   Court   in  <cite>Modi   Rubber Limited (supra)</cite>.  The same is extracted hereunder: “32.  Special Duties of Excise.—  (1) In the case of goods chargeable with a duty of excise under the Central Excises Act as amended from time to time, read with any notification for the time being in force issued by the Central Government in relation to the duty so chargeable   there   shall   be   levied   and   collected   a  special   duty   of excise  equal to five per cent of the amount so chargeable on such goods. (2) Sub­section (1) shall cease to have effect after the 31st day of March, 1980, except as respects things done or omitted to be done before such cesser; and Section 6 of the General Clauses Act, 1897, shall apply upon such cesser as if the said sub­section had then been repealed by a Central Act. (3) The Special duties of excise referred to in sub­section (1) shall be  in   addition  to  any duties  of excise  chargeable  on such  goods under the Central Excises Act or any other law for the time being in force. (4) The provisions of the Central Excises Act and the rules made thereunder,   including   those   relating   to   refunds   and   exemptions from duties, shall, as far as may be, apply in relation to the levy and collection of the special duties of excise leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules as the case may be.” 26 (emphasis supplied) </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

32. The   provisions   of   Section   32   are  pari   materia  to   the abovementioned provisions of the Finance Act(s) in question.  The special duty under Section 32 of Finance Act, 1979 imposed was in addition to any duties of excise chargeable on such goods under the provisions of the Central Excises Act and the Rules made thereunder, with respect to refunds and exemptions from duties, shall, as far as may be, apply to the levy   and   collection   of   special   duties   of   excise   leviable   under   the provisions of Section 32 of the Finance Act, 1979. 33. The assessee  <cite>Modi Rubber Limited  (supra)</cite> claimed that in view of the notification dated 1.8.1974, assessee was exempted from payment not only in respect of basic excise duty levied under the Central Excises and Salt Act, 1944, but also in respect of special duty of excise levied under   the   relevant   Finance   Acts,   because   the   language   used   in   the notification was not restrictive and it referred generally to ‘duty of excise’ without   any   qualification,   therefore,   it   covered   all   duties   of   excise whether levied under the Central Excises and Salt Act, 1944 or under any other Central enactments.  The dispute pertained to the period from November 1979 to October 1982. 27

<para> 32. The   provisions   of   Section   32   are  pari   materia  to   the abovementioned provisions of the Finance Act(s) in question.  The special duty under Section 32 of Finance Act, 1979 imposed was in addition to any duties of excise chargeable on such goods under the provisions of the Central Excises Act and the Rules made thereunder, with respect to refunds and exemptions from duties, shall, as far as may be, apply to the levy   and   collection   of   special   duties   of   excise   leviable   under   the provisions of Section 32 of the Finance Act, 1979. </para> <para> 33. The assessee  <cite>Modi Rubber Limited  (supra)</cite> claimed that in view of the notification dated 1.8.1974, assessee was exempted from payment not only in respect of basic excise duty levied under the Central Excises and Salt Act, 1944, but also in respect of special duty of excise levied under   the   relevant   Finance   Acts,   because   the   language   used   in   the notification was not restrictive and it referred generally to ‘duty of excise’ without   any   qualification,   therefore,   it   covered   all   duties   of   excise whether levied under the Central Excises and Salt Act, 1944 or under any other Central enactments.  The dispute pertained to the period from November 1979 to October 1982. 27 </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

34. The   Assistant   Collector   of   Excise,   in   the   case   of  <cite>Modi   Rubber Limited (supra)</cite>, held that exemption granted under the notification dated 1.8.1974, was not available in respect of special duty of excise levied under the Finance Acts. The assessee thereupon filed a writ petition in the Delhi High Court, challenging the order of the Assistant Collector of Excise.  The Delhi High Court upheld the claim of the assessee. It took the view that the expression ‘duty of excise’ included not only basic duty of excise levied under the Central Excises and Salt Act, 1944, but also the special duty of excise levied under the various Finance Acts and any other   duties   of   excise   levied   under   Central   enactment.     Meanwhile, Parliament   also   enacted   the   Central   Excise   Laws   (Amendment   and Validation) Act, 1982 laying down statutory rules which should guide the court in interpreting notifications granting exemption from payment of duty   of   excise   and   prescribing   the   conditions   on   which   a   notification granting exemption from payment of duty of excise can be construed as applicable to duty of excise levied under any Central law making the provisions of the Central Excises and Salt Act, 1944 and the Rules made thereunder applicable to the levy and collection of duty of excise under such Central Law. 35. The question arose for consideration before this Court as to what is 28 the real import of the expression ‘duty of excise’ in the notifications dated 1.8.1974   and   1.3.1981   and   whether   it   includes   the   duties   of   excise leviable not only under the Central Excises and Salt Act, 1944, but also under any other enactment.

<para> 34. The   Assistant   Collector   of   Excise,   in   the   case   of  <cite>Modi   Rubber Limited (supra)</cite>, held that exemption granted under the notification dated 1.8.1974, was not available in respect of special duty of excise levied under the Finance Acts. The assessee thereupon filed a writ petition in the Delhi High Court, challenging the order of the Assistant Collector of Excise.  The Delhi High Court upheld the claim of the assessee. It took the view that the expression ‘duty of excise’ included not only basic duty of excise levied under the Central Excises and Salt Act, 1944, but also the special duty of excise levied under the various Finance Acts and any other   duties   of   excise   levied   under   Central   enactment.     Meanwhile, Parliament   also   enacted   the   Central   Excise   Laws   (Amendment   and Validation) Act, 1982 laying down statutory rules which should guide the court in interpreting notifications granting exemption from payment of duty   of   excise   and   prescribing   the   conditions   on   which   a   notification granting exemption from payment of duty of excise can be construed as applicable to duty of excise levied under any Central law making the provisions of the Central Excises and Salt Act, 1944 and the Rules made thereunder applicable to the levy and collection of duty of excise under such Central Law. </para> <para> 35. The question arose for consideration before this Court as to what is 28 the real import of the expression ‘duty of excise’ in the notifications dated 1.8.1974   and   1.3.1981   and   whether   it   includes   the   duties   of   excise leviable not only under the Central Excises and Salt Act, 1944, but also under any other enactment.  </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

36. This   Court   in  <cite>Modi   Rubber   Limited  (supra)</cite>   has   considered   the purport of the notifications and the specific provisions mentioned therein and held that exemption has to be considered in the light of provisions of Central   Excise   Rules,   1944,   as   envisaged   under   Rule   2(v)   of   Central Excise Rules, 1944.  It cannot, in the circumstances, bear an extended meaning to include special excise duty and auxiliary excise duty.   This Court observed thus: “6. The first question that arises for consideration on these facts is as to what is the true import of the expression "duty of excise" in the notifications dated August 1, 1974, and March 1, 1981. It is only if this expression is held to include duties of excise leviable not only under the Central Excises and Salt Act, 1944 but also under any other enactments that the question would arise whether the Central   Laws   (Amendment   and   Validation)   Act,   1982   is constitutionally   invalid.   We,  therefore,   asked   the   learned   counsel appearing on behalf of the parties to confine their arguments only to the first question of interpretation of the expression ‘duty of excise’ in the notifications dated August 1, 1974 and March 1, 1981. 7.  Both these notifications, as the opening part shows, are issued under Rule 8(1) of the Central Excise Rules, 1944 and since the definition   of   ‘duty’   in   Rule   2,   clause   (v)   must   necessarily   be projected in Rule 8(1) and the expression “duty of excise” in Rule 8(1) must be read in the light of that definition, the same expression used in these two notifications issued under Rule 8(1) must also be interpreted in the same sense, namely, duty of excise payable under the Central Excises and Salt Act, 1944 and the exemption granted under both these notifications must be regarded as limited only to 29 such   duty   of   excise.   But   the   respondents   contended   that   the expression ‘duty of excise’ was one of large amplitude and in the absence of any restrictive or limitative words indicating that it was intended to refer only to duty of excise leviable under the Central Excises and Salt Act, 1944, it must be held to cover all duties of excise   whether   leviable   under   the   Central   Excises   and   Salt   Act, 1944   or   under   any   other   enactment.   The   respondents   sought   to support this contention by pointing out that whenever the Central Government   wanted   to   confine   the   exemption   granted   under   a notification to the duty of excise leviable under the Central Excises and   Salt   Act,   1944,   the   Central   Government   made   its   intention abundantly clear by using appropriate words of limitation such as “duty of excise leviable ... under Section 3 of the Central Excises and Salt Act, 1944” or “duty of excise leviable ... under the Central Excises and Salt Act, 1944” or “duty of excise leviable ... under the said   Act”   as   in   the   Notification   No.   CER­8(2)/55­C.E.   dated September 17, 1955, Notification No. 255/77­C.E. dated July 20, 1977, Notification No. CER­8(1)/55­C.E. dated September 2, 1955, Notification   No.   CER­8(9)/55­C.E.   dated   December   31,   1955, Notification   No.   95/61­C.E.   dated   April   1,   1961,   Notification   No. 23/55­C.E. dated April 29, 1955, and similar other notifications. But,   here  said   the  respondents,   no   such   words  of  limitation  are used in the two notifications in question and the expression “duty of excise”   must,   therefore,   be   read   according   to   its   plain   natural meaning as including all duties of excise, including special duty of excise and auxiliary duty of excise. Now, it is no doubt true that in these   various   notifications   referred   to   above,   the   Central Government has, while granting exemption under Rule 8(1), used specified language indicating that the exemption, total or partial, granted under each such notification is in respect of excise duty leviable under the Central Excises and Salt Act, 1944. But, merely because, as a matter of drafting, the Central Government has in some notifications specifically referred to the excise duty in respect of which exemption is granted as “duty of excise” leviable under the Central Excises and Salt Act, 1944, it does not follow that in the absence of such words of specificity, the expression “duty of excise” standing by itself must be read as referring to all duties of excise. It is not uncommon to find that the legislature sometimes, with a view to   making   its   intention   clear   beyond   doubt,   uses   language  ex abundanti cautela though it may not be strictly necessary and even without it the same intention can be spelt out as a matter of judicial construction   and   this   would   be   more   so   in   case   of   subordinate legislation by the executive. The officer drafting a particular piece of subordinate   legislation   in   the   Executive   Department   may   employ words with a view to leaving no scope for possible doubt as to its intention or sometimes even for greater completeness, though these words   may   not   add   anything   to   the   meaning   and   scope   of   the subordinate legislation. Here, in the present notifications, the words duty of excise leviable under the Central Excises and Salt Act, 1944’ 30 do not find a place as in the other notifications relied upon by the respondents. But, that does not necessarily lead to the inference that   the   expression   “duty   of   excise’   in   these   notifications   was intended   to   refer   to   all   duties   of   excise   including   special   and auxiliary   duties   of   excise.   The   absence   of   these   words   does   not absolve us from the obligation to interpret the expression “duty of excise”   in   these   notifications.   We   have   still   to   construe   this expression — what is its meaning and import — and that has to be done,   bearing   in   mind   the   context   in   which   it   occurs.   We   have already   pointed   out   that   these   notifications   having   been   issued under Rule 8(1), the expression ‘duty of excise’ in these notifications must bear the same meaning which it has in Rule 8(1) and that meaning clearly is — excise duty payable under the Central Excises and Salt Act, 1944 as envisaged in Rule 2 clause (v). It cannot in the circumstances bear an extended meaning so as to include special excise duty and auxiliary excise duty.” 37. This Court in  <cite>Modi Rubber  Limited  (supra)</cite> further considered the question when the notification was issued on 1.8.1974, there was no special duty of excise leviable on tyres, it came to be introduced in 1978 under various Finance Acts.   It was held that the notification could not be read as comprehending the special duty of excise on the date of the notification and came to be levied four years later.  This Court also laid down that the presumption is that when the Central Government issues a   notification   granting   exemption   from   payment   of   excise   duty   under Rule   8(1)   of   Rules   of   1944,   the   Central   Government   would   have considered   whether   exemption   should   be   granted   and   if   so,   to   what extent and can only be with reference to the duty of excise which is then leviable, not a duty to be imposed in future.  This Court in <cite>Modi Rubber Limited  (supra)</cite> strongly repelled the argument that it would cover the 31 duties to be imposed in the future not prevailing at the relevant time thus: “8.  Moreover,  at  the  date  when   the  first  notification  was  issued, namely, August 1, 1974, there was no special duty of excise leviable on tyres. It came to be levied on tyres with effect from the financial year 1978 under various Finance Acts enacted from year to year. It is   therefore   difficult   to   understand   how   the   expression   “duty   of excise” in the notification dated August 1, 1974 could possibly be read as comprehending special duty of excise which did not exist at the date of this notification and came to be levied almost four years later. When special duty of excise was not in existence at the date of this notification, how could the Central Government, in issuing this notification,   have   intended   to   grant   exemption   from   payment   of special excise duty? The presumption is that when a notification granting exemption from payment of excise duty is issued by the Central   Government   under   Rule   8(1),   the   Central   Government would   have   applied   its   mind   to   the   question   whether   exemption should be granted and if so, to what extent. And obviously, that can only be with reference to the duty of excise, which is then leviable. The Central Government could not be presumed to have projected its mind into the future and granted exemption in respect of excise duty  which  may  be levied in  the  future, without considering the nature   and   extent   of   such   duty   and   the   object   and   purpose   for which such levy may be made and without taking into account the situation which may be prevailing then. It is only when a new duty of excise is levied, whether special duty of excise or auxiliary duty of excise or any other kind of duty of excise, that a question could arise   whether   any   particular   article   should   be   exempted   from payment of such duty of excise and the Central Government would then have to apply its mind to this question and having regard to the nature and extent of such duty of excise and the object and purpose for which it is levied and the economic situation including supply   and   demand   position   then   prevailing,   decide   whether exemption from payment of such excise duty should be granted and if so, to what extent. It would be absurd to suggest that by issuing the   notification   dated   August   1,   1974   the   Central   Government intended to grant exemption not only in respect of excise duty then prevailing but also in respect of all future duties of excise which may be levied from time to time.”

<para> 36. This   Court   in  <cite>Modi   Rubber   Limited  (supra)</cite>   has   considered   the purport of the notifications and the specific provisions mentioned therein and held that exemption has to be considered in the light of provisions of Central   Excise   Rules,   1944,   as   envisaged   under   Rule   2(v)   of   Central Excise Rules, 1944.  It cannot, in the circumstances, bear an extended meaning to include special excise duty and auxiliary excise duty.   This Court observed thus: “6. The first question that arises for consideration on these facts is as to what is the true import of the expression "duty of excise" in the notifications dated August 1, 1974, and March 1, 1981. It is only if this expression is held to include duties of excise leviable not only under the Central Excises and Salt Act, 1944 but also under any other enactments that the question would arise whether the Central   Laws   (Amendment   and   Validation)   Act,   1982   is constitutionally   invalid.   We,  therefore,   asked   the   learned   counsel appearing on behalf of the parties to confine their arguments only to the first question of interpretation of the expression ‘duty of excise’ in the notifications dated August 1, 1974 and March 1, 1981. 7.  Both these notifications, as the opening part shows, are issued under Rule 8(1) of the Central Excise Rules, 1944 and since the definition   of   ‘duty’   in   Rule   2,   clause   (v)   must   necessarily   be projected in Rule 8(1) and the expression “duty of excise” in Rule 8(1) must be read in the light of that definition, the same expression used in these two notifications issued under Rule 8(1) must also be interpreted in the same sense, namely, duty of excise payable under the Central Excises and Salt Act, 1944 and the exemption granted under both these notifications must be regarded as limited only to 29 such   duty   of   excise.   But   the   respondents   contended   that   the expression ‘duty of excise’ was one of large amplitude and in the absence of any restrictive or limitative words indicating that it was intended to refer only to duty of excise leviable under the Central Excises and Salt Act, 1944, it must be held to cover all duties of excise   whether   leviable   under   the   Central   Excises   and   Salt   Act, 1944   or   under   any   other   enactment.   The   respondents   sought   to support this contention by pointing out that whenever the Central Government   wanted   to   confine   the   exemption   granted   under   a notification to the duty of excise leviable under the Central Excises and   Salt   Act,   1944,   the   Central   Government   made   its   intention abundantly clear by using appropriate words of limitation such as “duty of excise leviable ... under Section 3 of the Central Excises and Salt Act, 1944” or “duty of excise leviable ... under the Central Excises and Salt Act, 1944” or “duty of excise leviable ... under the said   Act”   as   in   the   Notification   No.   CER­8(2)/55­C.E.   dated September 17, 1955, Notification No. 255/77­C.E. dated July 20, 1977, Notification No. CER­8(1)/55­C.E. dated September 2, 1955, Notification   No.   CER­8(9)/55­C.E.   dated   December   31,   1955, Notification   No.   95/61­C.E.   dated   April   1,   1961,   Notification   No. 23/55­C.E. dated April 29, 1955, and similar other notifications. But,   here  said   the  respondents,   no   such   words  of  limitation  are used in the two notifications in question and the expression “duty of excise”   must,   therefore,   be   read   according   to   its   plain   natural meaning as including all duties of excise, including special duty of excise and auxiliary duty of excise. Now, it is no doubt true that in these   various   notifications   referred   to   above,   the   Central Government has, while granting exemption under Rule 8(1), used specified language indicating that the exemption, total or partial, granted under each such notification is in respect of excise duty leviable under the Central Excises and Salt Act, 1944. But, merely because, as a matter of drafting, the Central Government has in some notifications specifically referred to the excise duty in respect of which exemption is granted as “duty of excise” leviable under the Central Excises and Salt Act, 1944, it does not follow that in the absence of such words of specificity, the expression “duty of excise” standing by itself must be read as referring to all duties of excise. It is not uncommon to find that the legislature sometimes, with a view to   making   its   intention   clear   beyond   doubt,   uses   language  ex abundanti cautela though it may not be strictly necessary and even without it the same intention can be spelt out as a matter of judicial construction   and   this   would   be   more   so   in   case   of   subordinate legislation by the executive. The officer drafting a particular piece of subordinate   legislation   in   the   Executive   Department   may   employ words with a view to leaving no scope for possible doubt as to its intention or sometimes even for greater completeness, though these words   may   not   add   anything   to   the   meaning   and   scope   of   the subordinate legislation. Here, in the present notifications, the words duty of excise leviable under the Central Excises and Salt Act, 1944’ 30 do not find a place as in the other notifications relied upon by the respondents. But, that does not necessarily lead to the inference that   the   expression   “duty   of   excise’   in   these   notifications   was intended   to   refer   to   all   duties   of   excise   including   special   and auxiliary   duties   of   excise.   The   absence   of   these   words   does   not absolve us from the obligation to interpret the expression “duty of excise”   in   these   notifications.   We   have   still   to   construe   this expression — what is its meaning and import — and that has to be done,   bearing   in   mind   the   context   in   which   it   occurs.   We   have already   pointed   out   that   these   notifications   having   been   issued under Rule 8(1), the expression ‘duty of excise’ in these notifications must bear the same meaning which it has in Rule 8(1) and that meaning clearly is — excise duty payable under the Central Excises and Salt Act, 1944 as envisaged in Rule 2 clause (v). It cannot in the circumstances bear an extended meaning so as to include special excise duty and auxiliary excise duty.” </para> <para> 37. This Court in  <cite>Modi Rubber  Limited  (supra)</cite> further considered the question when the notification was issued on 1.8.1974, there was no special duty of excise leviable on tyres, it came to be introduced in 1978 under various Finance Acts.   It was held that the notification could not be read as comprehending the special duty of excise on the date of the notification and came to be levied four years later.  This Court also laid down that the presumption is that when the Central Government issues a   notification   granting   exemption   from   payment   of   excise   duty   under Rule   8(1)   of   Rules   of   1944,   the   Central   Government   would   have considered   whether   exemption   should   be   granted   and   if   so,   to   what extent and can only be with reference to the duty of excise which is then leviable, not a duty to be imposed in future.  This Court in <cite>Modi Rubber Limited  (supra)</cite> strongly repelled the argument that it would cover the 31 duties to be imposed in the future not prevailing at the relevant time thus: “8.  Moreover,  at  the  date  when   the  first  notification  was  issued, namely, August 1, 1974, there was no special duty of excise leviable on tyres. It came to be levied on tyres with effect from the financial year 1978 under various Finance Acts enacted from year to year. It is   therefore   difficult   to   understand   how   the   expression   “duty   of excise” in the notification dated August 1, 1974 could possibly be read as comprehending special duty of excise which did not exist at the date of this notification and came to be levied almost four years later. When special duty of excise was not in existence at the date of this notification, how could the Central Government, in issuing this notification,   have   intended   to   grant   exemption   from   payment   of special excise duty? The presumption is that when a notification granting exemption from payment of excise duty is issued by the Central   Government   under   Rule   8(1),   the   Central   Government would   have   applied   its   mind   to   the   question   whether   exemption should be granted and if so, to what extent. And obviously, that can only be with reference to the duty of excise, which is then leviable. The Central Government could not be presumed to have projected its mind into the future and granted exemption in respect of excise duty  which  may  be levied in  the  future, without considering the nature   and   extent   of   such   duty   and   the   object   and   purpose   for which such levy may be made and without taking into account the situation which may be prevailing then. It is only when a new duty of excise is levied, whether special duty of excise or auxiliary duty of excise or any other kind of duty of excise, that a question could arise   whether   any   particular   article   should   be   exempted   from payment of such duty of excise and the Central Government would then have to apply its mind to this question and having regard to the nature and extent of such duty of excise and the object and purpose for which it is levied and the economic situation including supply   and   demand   position   then   prevailing,   decide   whether exemption from payment of such excise duty should be granted and if so, to what extent. It would be absurd to suggest that by issuing the   notification   dated   August   1,   1974   the   Central   Government intended to grant exemption not only in respect of excise duty then prevailing but also in respect of all future duties of excise which may be levied from time to time.” </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

38. This   Court   in  <cite>Modi   Rubber   Limited  (supra)</cite>   also   considered   the 32 provisions of Section 32 of the Finance Act, 1979, levying special duty making applicable to the provisions of the Act of 1944 and the Rules made thereunder, relating to refunds and exemptions from duties. They shall, as far as may be, apply in relation to the levy and collection of the special duty of excise as they apply to the levy and collection of the duty of   excise   under   the   Act   of   1944.    It   was   held   that   reference   to   the provisions under section 32 of the Finance Act as to the source of power under which notifications dated 1.8.1974 and 1.3.1981 were issued, it could not be held that exemption granted under these two notifications was extendable to Finance Act, 1979. It was limited only to the duty of excise payable under the Act of 1944. The expression 'duty of excise' in these   two   notifications   could   not   legitimately   be   construed   as comprehending special duty of excise.  Merely reference to the source of power is not enough to attract the exemption and what exemption has been granted to be read from the notification issued therein.  This Court has further laid down that in case notification granting exemption issued under   the   Central   Excise   Rules,   1944   without   reference   to   any   other statute,   the  exemption   must  be  read   as  limited   to   the   duty  of  excise payable under the Central Excises and Salt Act, 1944.   It cannot cover such   special   or   another   kind   of   duty   of   excise.     This   Court   in  <cite>Modi Rubber Limited (supra)</cite> has discussed the provisions of the Finance Act, 33 1979 thus: “9.  We have already pointed out, and this is one of the principal arguments   against   the   contention   of   the   respondents,   that   by reason of the definition of “duty” in clause (v) of Rule 2 which must be   read   in   Rule   8(1),   the   expression   “duty   of   excise”   in   the notifications   dated   August   1,   1974   and   March   1,   1981   must   be construed as duty of excise payable under the Central Excises and Salt Act, 1944. The respondents sought to combat this conclusion by relying on sub­section (4) of Section 32 of the Finance Act, 1979 — there being an identical provision in each Finance Act levying special duty of excise — which provided that the provisions of the Central Excises and Salt Act, 1944 and the rules made thereunder including   those   relating   to   refunds   and   exemptions   from   duties shall, as far as may be, apply in relation to the levy and collection of special   duty   of   excise   as   they   apply   in   relation   to   the   levy   and collection of the duty of excise under the Central Excises and Salt Act, 1944. It was urged on behalf of the respondents that by reason of this provision, Rule 8(1) relating to exemption from duty of excise became applicable in relation to the levy and collection of special duty of excise and exemption from payment of special duty of excise could therefore be granted by the Central Government under Rule 8(1) in the same manner in which it could be granted in relation to the duty of excise payable under the Central Excises and Salt Act, 1944. The argument of the respondents based on this premise was that the reference to Rule 8(1) as the source of the power under which the notifications dated August 1, 1974 and March 1, 1981 were issued could not therefore be relied upon as indicating that the duty of excise from which exemption was granted under these two notifications was limited only to the duty of excise payable under the Central Excises and Salt Act, 1944 and the expression “duty of excise” in these two notifications could legitimately be construed as comprehending   special   duty   of   excise.   This   argument   is,   in   our opinion, not well­founded and cannot be sustained. It is obvious that when a notification granting exemption from duty of excise is issued by the Central Government in exercise of the power under Rule 8(1) simpliciter, without anything more, it must, by reason of the   definition   of   ‘duty’   contained   in   Rule   2   clause   (v)   which according to the well recognised canons of construction would be projected in Rule 8(1), be read as granting exemption only in respect of duty of excise payable under the Central Excises and Salt Act, 1944. Undoubtedly, by reason of sub­section (4) of Section 32 of the Finance Act, 1979 and similar provision in the other Finance Acts, Rule   8(1)   would   become   applicable   empowering   the   Central Government  to   grant  exemption   from  payment of  special  duty  of excise, but when the Central Government exercises this power, it would   be   doing   so   under   Rule   8(1)   read   with   sub­section   (4)   of Section 32 or other similar provision. The reference to the source of 34 power in such a case would not be just to Rule 8(1), since it does not of its own force and on its own language apply to granting of exemption   in   respect   of  special   duty   of  excise,  but  the  reference would have to be to Rule 8(1) read with sub­section (4) of Section 32 or other similar provision. It is significant to note that during all these  years,  whenever  exemption   is sought  to   be  granted  by  the Central   Government   from   payment   of   special   duty   of   excise   or additional duty of excise, the recital of the source of power in the notification   granting   exemption   has   invariably   been   to   Rule   8(1) read with the relevant provision of the statute levying special duty of excise or additional duty of excise, by which the provisions of the Central Excises and Salt Act, 1944 and the rules made thereunder including   those   relating   to   exemption   from   duty   are   made applicable.   Take   for   example,   the   Notification   bearing   No.   63/78 dated   August   1,   1978   where   exemption   is   granted   in   respect   of certain excisable goods “from the whole of the special duty of excise leviable thereon under sub­clause (1) of clause 37 of the Finance Bill, 1978”.   The source of the power recited in this notification is “sub­rule (1) of Rule 8 of the Central Excise Rules, 1944 read with sub­clause (5) of clause 37 of the Finance Bill, 1978”. So also in the Notification   bearing   No.   29/79   dated   March   1,   1979   exempting unmanufactured   tobacco   “from   the   whole   of   the   duty   of   excise leviable thereon both under the Central Excises and Salt Act, 1944 and Additional Duties of Excise (Goods of Special Importance) Act, 1957”,   the   reference   to   the   source   of   power   mentioned   in   the opening   part   of   the   notification   is   “sub­rule   (1)   of   Rule   8   of   the Central Excise Rules, 1944 read with sub­section (3) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957”. The respondents have in fact produced several notifications granting exemption in respect of special duty of excise or additional duty of excise and in each of these notifications, we find that the source of power is described as sub­rule (1) of Rule 8 of the Central Excise Rules, 1944  read with  the relevant provision of the statute levying special duty of excise or additional duty of excise by which the provisions of the Central Excises and Salt Act, 1944 and the Rules made thereunder including those relating to exemption from duty are made applicable. Moreover, the exemption granted under all these notifications specifically refers to special duty of excise or additional duty of excise, as the case may be. It is, therefore, clear that where a notification granting exemption is issued only under sub­rule (1) of Rule 8 of the Central Excise Rules, 1944 without reference to any other statute making the provisions of the Central Excises   and   Salt   Act,   1944   and   the   Rules   made   thereunder applicable   to   the   levy   and   collection   of   special,   auxiliary   or   any other kind of excise duty levied under such statute, the exemption must be read as limited to the duty of excise payable under the Central Excises and Salt Act, 1944 and cannot cover such special, auxiliary or other kind of duty of excise. The notifications in the present case were issued under sub­rule (1) of Rule 8 of the Central 35 Excise   Rules,   1944   simpliciter   without   reference   to   any   other statute   and   hence   the   exemption   granted   under   these   two notifications must be construed as limited only to the duty of excise payable under the Central Excises and Salt Act, 1944.” This   Court   in  <cite>Modi   Rubber   Limited  (supra)</cite>   has   also   considered when the exemption is granted under the particular provision; it would not cover any other kind of duty of excise imposed under separate Acts. This Court observed thus: “10. We may incidentally mention that in the appeals a question of interpretation was also raised in regard to the Notification bearing No. 249/67 dated November 8, 1967 exempting tyres for tractors from “so much of the duty leviable thereon under item 16 of the First Schedule to the Central Excises and Salt Act, 1944 as is in excess   of   15   per   cent”.   The   argument   of   the   respondents   in   the appeals was that the exemption granted under this notification was not limited to the duty of excise payable under the Central Excises and Salt Act, 1944 but it also extended to special duty of excise, additional duty of excise and auxiliary duty of excise leviable under other enactments. This argument plainly runs counter to the very language   of   this   notification.   It   is   obvious   that   the   exemption granted under this notification is in respect of “so much of the duty leviable thereon under item 16 of the First Schedule to the Central Excises and Salt Act, 1944 as is in excess of 15 per cent” and these words describing the nature and extent of the exemption on their plain natural construction, clearly indicate that the exemption is in respect of duty of excise leviable under the Central Excises and Salt Act, 1944 and does not cover any other kind of duty of excise. No more   discussion   is   necessary   in   regard   to   this   question   beyond merely referring to the language of this notification.” The appeals were allowed, and it was held that exemption was not available in respect of special duty of excise or additional duty of excise or auxiliary duty of excise.  A three­Judge Bench in <cite>Rita Textiles Private Limited v. Union of India, 1986 SCC Supp. 557</cite>, has followed the decision 36 of  <cite>Modi Rubber Limited  (supra)</cite>.   The decision in  <cite>Modi Rubber Limited (supra)</cite>   squarely   covers   the   issue   and   is   rendered   by   a   Co­ordinate Bench. 39. Rule   8   of   Central   Excise   Rules,   1944,   authorises   the   Central Government to grant an exemption to any excisable goods from the whole or   any   part   of   duty   leviable   on   such   goods.     Rule   8   is   extracted hereunder: “8. Power to authorise an exemption from duty in special cases.—(1) The Central Government may from time to time, by notification in the official Gazette, exempt (subject to such conditions as may be specified in the notification) any excisable goods from the whole or any part of duty leviable on such goods. (2) The Central Board of Excise and Customs may by special order   in   each   case   exempt   from   the   payment   of   duty,   under circumstances of an exceptional nature, any excisable goods.” The word ‘duty’ is defined under Rule 2(v) to mean the duty as levied under the Act.

<para> 38. This   Court   in  <cite>Modi   Rubber   Limited  (supra)</cite>   also   considered   the 32 provisions of Section 32 of the Finance Act, 1979, levying special duty making applicable to the provisions of the Act of 1944 and the Rules made thereunder, relating to refunds and exemptions from duties. They shall, as far as may be, apply in relation to the levy and collection of the special duty of excise as they apply to the levy and collection of the duty of   excise   under   the   Act   of   1944.    It   was   held   that   reference   to   the provisions under section 32 of the Finance Act as to the source of power under which notifications dated 1.8.1974 and 1.3.1981 were issued, it could not be held that exemption granted under these two notifications was extendable to Finance Act, 1979. It was limited only to the duty of excise payable under the Act of 1944. The expression 'duty of excise' in these   two   notifications   could   not   legitimately   be   construed   as comprehending special duty of excise.  Merely reference to the source of power is not enough to attract the exemption and what exemption has been granted to be read from the notification issued therein.  This Court has further laid down that in case notification granting exemption issued under   the   Central   Excise   Rules,   1944   without   reference   to   any   other statute,   the  exemption   must  be  read   as  limited   to   the   duty  of  excise payable under the Central Excises and Salt Act, 1944.   It cannot cover such   special   or   another   kind   of   duty   of   excise.     This   Court   in  <cite>Modi Rubber Limited (supra)</cite> has discussed the provisions of the Finance Act, 33 1979 thus: “9.  We have already pointed out, and this is one of the principal arguments   against   the   contention   of   the   respondents,   that   by reason of the definition of “duty” in clause (v) of Rule 2 which must be   read   in   Rule   8(1),   the   expression   “duty   of   excise”   in   the notifications   dated   August   1,   1974   and   March   1,   1981   must   be construed as duty of excise payable under the Central Excises and Salt Act, 1944. The respondents sought to combat this conclusion by relying on sub­section (4) of Section 32 of the Finance Act, 1979 — there being an identical provision in each Finance Act levying special duty of excise — which provided that the provisions of the Central Excises and Salt Act, 1944 and the rules made thereunder including   those   relating   to   refunds   and   exemptions   from   duties shall, as far as may be, apply in relation to the levy and collection of special   duty   of   excise   as   they   apply   in   relation   to   the   levy   and collection of the duty of excise under the Central Excises and Salt Act, 1944. It was urged on behalf of the respondents that by reason of this provision, Rule 8(1) relating to exemption from duty of excise became applicable in relation to the levy and collection of special duty of excise and exemption from payment of special duty of excise could therefore be granted by the Central Government under Rule 8(1) in the same manner in which it could be granted in relation to the duty of excise payable under the Central Excises and Salt Act, 1944. The argument of the respondents based on this premise was that the reference to Rule 8(1) as the source of the power under which the notifications dated August 1, 1974 and March 1, 1981 were issued could not therefore be relied upon as indicating that the duty of excise from which exemption was granted under these two notifications was limited only to the duty of excise payable under the Central Excises and Salt Act, 1944 and the expression “duty of excise” in these two notifications could legitimately be construed as comprehending   special   duty   of   excise.   This   argument   is,   in   our opinion, not well­founded and cannot be sustained. It is obvious that when a notification granting exemption from duty of excise is issued by the Central Government in exercise of the power under Rule 8(1) simpliciter, without anything more, it must, by reason of the   definition   of   ‘duty’   contained   in   Rule   2   clause   (v)   which according to the well recognised canons of construction would be projected in Rule 8(1), be read as granting exemption only in respect of duty of excise payable under the Central Excises and Salt Act, 1944. Undoubtedly, by reason of sub­section (4) of Section 32 of the Finance Act, 1979 and similar provision in the other Finance Acts, Rule   8(1)   would   become   applicable   empowering   the   Central Government  to   grant  exemption   from  payment of  special  duty  of excise, but when the Central Government exercises this power, it would   be   doing   so   under   Rule   8(1)   read   with   sub­section   (4)   of Section 32 or other similar provision. The reference to the source of 34 power in such a case would not be just to Rule 8(1), since it does not of its own force and on its own language apply to granting of exemption   in   respect   of  special   duty   of  excise,  but  the  reference would have to be to Rule 8(1) read with sub­section (4) of Section 32 or other similar provision. It is significant to note that during all these  years,  whenever  exemption   is sought  to   be  granted  by  the Central   Government   from   payment   of   special   duty   of   excise   or additional duty of excise, the recital of the source of power in the notification   granting   exemption   has   invariably   been   to   Rule   8(1) read with the relevant provision of the statute levying special duty of excise or additional duty of excise, by which the provisions of the Central Excises and Salt Act, 1944 and the rules made thereunder including   those   relating   to   exemption   from   duty   are   made applicable.   Take   for   example,   the   Notification   bearing   No.   63/78 dated   August   1,   1978   where   exemption   is   granted   in   respect   of certain excisable goods “from the whole of the special duty of excise leviable thereon under sub­clause (1) of clause 37 of the Finance Bill, 1978”.   The source of the power recited in this notification is “sub­rule (1) of Rule 8 of the Central Excise Rules, 1944 read with sub­clause (5) of clause 37 of the Finance Bill, 1978”. So also in the Notification   bearing   No.   29/79   dated   March   1,   1979   exempting unmanufactured   tobacco   “from   the   whole   of   the   duty   of   excise leviable thereon both under the Central Excises and Salt Act, 1944 and Additional Duties of Excise (Goods of Special Importance) Act, 1957”,   the   reference   to   the   source   of   power   mentioned   in   the opening   part   of   the   notification   is   “sub­rule   (1)   of   Rule   8   of   the Central Excise Rules, 1944 read with sub­section (3) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957”. The respondents have in fact produced several notifications granting exemption in respect of special duty of excise or additional duty of excise and in each of these notifications, we find that the source of power is described as sub­rule (1) of Rule 8 of the Central Excise Rules, 1944  read with  the relevant provision of the statute levying special duty of excise or additional duty of excise by which the provisions of the Central Excises and Salt Act, 1944 and the Rules made thereunder including those relating to exemption from duty are made applicable. Moreover, the exemption granted under all these notifications specifically refers to special duty of excise or additional duty of excise, as the case may be. It is, therefore, clear that where a notification granting exemption is issued only under sub­rule (1) of Rule 8 of the Central Excise Rules, 1944 without reference to any other statute making the provisions of the Central Excises   and   Salt   Act,   1944   and   the   Rules   made   thereunder applicable   to   the   levy   and   collection   of   special,   auxiliary   or   any other kind of excise duty levied under such statute, the exemption must be read as limited to the duty of excise payable under the Central Excises and Salt Act, 1944 and cannot cover such special, auxiliary or other kind of duty of excise. The notifications in the present case were issued under sub­rule (1) of Rule 8 of the Central 35 Excise   Rules,   1944   simpliciter   without   reference   to   any   other statute   and   hence   the   exemption   granted   under   these   two notifications must be construed as limited only to the duty of excise payable under the Central Excises and Salt Act, 1944.” This   Court   in  <cite>Modi   Rubber   Limited  (supra)</cite>   has   also   considered when the exemption is granted under the particular provision; it would not cover any other kind of duty of excise imposed under separate Acts. This Court observed thus: “10. We may incidentally mention that in the appeals a question of interpretation was also raised in regard to the Notification bearing No. 249/67 dated November 8, 1967 exempting tyres for tractors from “so much of the duty leviable thereon under item 16 of the First Schedule to the Central Excises and Salt Act, 1944 as is in excess   of   15   per   cent”.   The   argument   of   the   respondents   in   the appeals was that the exemption granted under this notification was not limited to the duty of excise payable under the Central Excises and Salt Act, 1944 but it also extended to special duty of excise, additional duty of excise and auxiliary duty of excise leviable under other enactments. This argument plainly runs counter to the very language   of   this   notification.   It   is   obvious   that   the   exemption granted under this notification is in respect of “so much of the duty leviable thereon under item 16 of the First Schedule to the Central Excises and Salt Act, 1944 as is in excess of 15 per cent” and these words describing the nature and extent of the exemption on their plain natural construction, clearly indicate that the exemption is in respect of duty of excise leviable under the Central Excises and Salt Act, 1944 and does not cover any other kind of duty of excise. No more   discussion   is   necessary   in   regard   to   this   question   beyond merely referring to the language of this notification.” The appeals were allowed, and it was held that exemption was not available in respect of special duty of excise or additional duty of excise or auxiliary duty of excise.  A three­Judge Bench in <cite>Rita Textiles Private Limited v. Union of India, 1986 SCC Supp. 557</cite>, has followed the decision 36 of  <cite>Modi Rubber Limited  (supra)</cite>.   The decision in  <cite>Modi Rubber Limited (supra)</cite>   squarely   covers   the   issue   and   is   rendered   by   a   Co­ordinate Bench. </para> <para> 39. Rule   8   of   Central   Excise   Rules,   1944,   authorises   the   Central Government to grant an exemption to any excisable goods from the whole or   any   part   of   duty   leviable   on   such   goods.     Rule   8   is   extracted hereunder: “8. Power to authorise an exemption from duty in special cases.—(1) The Central Government may from time to time, by notification in the official Gazette, exempt (subject to such conditions as may be specified in the notification) any excisable goods from the whole or any part of duty leviable on such goods. (2) The Central Board of Excise and Customs may by special order   in   each   case   exempt   from   the   payment   of   duty,   under circumstances of an exceptional nature, any excisable goods.” The word ‘duty’ is defined under Rule 2(v) to mean the duty as levied under the Act. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

40. Notification   dated   9.9.2003   issued   in   the   present   case   makes   it clear that exemption was granted under Section 5A of the Act of 1944, concerning additional duties under the Act of 1957 and additional duties of excise under the Act of 1978.  It was questioned on the ground that it provided for limited exemption only under the Acts referred to therein. There   is   no   reference   to   the   Finance   Act,   2001   by   which   NCCD   was 37 imposed, and the Finance Acts of 2004 and 2007 were not in vogue.  The notification was questioned on the ground that it should have included other   duties   also.     The   notification   could   not   have   contemplated   the inclusion of education  cess and secondary  and higher education cess imposed by the Finance Acts of 2004 and 2007 in the nature of the duty of excise.  The duty on NCCD, education cess and secondary and higher education cess are in the nature of additional excise duty and it would not   mean   that   exemption   notification   dated   9.9.2003   covers   them particularly when there is no reference to the notification issued under the Finance Act, 2001.   There was no question of granting exemption related to cess was not in vogue at the relevant time imposed later on vide Section 91 of the Act of 2004 and Section 126 of the Act of 2007. The provisions of Act of 1944 and the Rules made thereunder shall be applicable to refund, and the exemption is only a reference to the source of  power  to  exempt  the  NCCD,  education  cess,   secondary  and   higher education cess.  A notification has to be issued for providing exemption under   the   said   source   of   power.   In   the   absence   of   a   notification containing   an   exemption   to   such   additional   duties   in   the   nature   of education cess and secondary and higher education cess, they cannot be said to have been exempted.  The High Court was right in relying upon the decision of three­Judge Bench of this Court in <cite>Modi Rubber Limited 38 (supra)</cite>, which has been followed by another three­Judge Bench of this Court in <cite>Rita Textiles Private Limited (supra)</cite>. 41. The   Circular   of   2004   issued   based   on   the   interpretation   of   the provisions made by one of the Customs Officers, is of no avail as such Circular has no force of law and cannot be said to be binding on the Court.   Similarly, the Circular issued by Central Board of Excise and Customs  in 2011, is of no avail as it relates to service tax and has no force   of   law   and   cannot   be   said   to   be   binding   concerning   the interpretation of the provisions by the courts.   The reason employed in <cite>SRD Nutrients Private Limited  (supra)</cite> that there was nil excise duty, as such, additional duty cannot be charged, is also equally unacceptable as additional duty can always be determined and merely exemption granted in   respect   of   a   particular   excise   duty,   cannot   come   in   the   way   of determination   of   yet   another   duty   based   thereupon.     The   proposition urged that simply because one kind of duty is exempted, other kinds of duties automatically fall, cannot be accepted as there is no difficulty in making the computation of additional duties, which are payable under NCCD, education cess, secondary and higher education cess.   Moreover, statutory notification must cover specifically the duty exempted. When a particular kind of duty is exempted, other types of duty or cess imposed 39 by different  legislation for a different purpose cannot be said to have been exempted.

<para> 40. Notification   dated   9.9.2003   issued   in   the   present   case   makes   it clear that exemption was granted under Section 5A of the Act of 1944, concerning additional duties under the Act of 1957 and additional duties of excise under the Act of 1978.  It was questioned on the ground that it provided for limited exemption only under the Acts referred to therein. There   is   no   reference   to   the   Finance   Act,   2001   by   which   NCCD   was 37 imposed, and the Finance Acts of 2004 and 2007 were not in vogue.  The notification was questioned on the ground that it should have included other   duties   also.     The   notification   could   not   have   contemplated   the inclusion of education  cess and secondary  and higher education cess imposed by the Finance Acts of 2004 and 2007 in the nature of the duty of excise.  The duty on NCCD, education cess and secondary and higher education cess are in the nature of additional excise duty and it would not   mean   that   exemption   notification   dated   9.9.2003   covers   them particularly when there is no reference to the notification issued under the Finance Act, 2001.   There was no question of granting exemption related to cess was not in vogue at the relevant time imposed later on vide Section 91 of the Act of 2004 and Section 126 of the Act of 2007. The provisions of Act of 1944 and the Rules made thereunder shall be applicable to refund, and the exemption is only a reference to the source of  power  to  exempt  the  NCCD,  education  cess,   secondary  and   higher education cess.  A notification has to be issued for providing exemption under   the   said   source   of   power.   In   the   absence   of   a   notification containing   an   exemption   to   such   additional   duties   in   the   nature   of education cess and secondary and higher education cess, they cannot be said to have been exempted.  The High Court was right in relying upon the decision of three­Judge Bench of this Court in <cite>Modi Rubber Limited 38 (supra)</cite>, which has been followed by another three­Judge Bench of this Court in <cite>Rita Textiles Private Limited (supra)</cite>. </para> <para> 41. The   Circular   of   2004   issued   based   on   the   interpretation   of   the provisions made by one of the Customs Officers, is of no avail as such Circular has no force of law and cannot be said to be binding on the Court.   Similarly, the Circular issued by Central Board of Excise and Customs  in 2011, is of no avail as it relates to service tax and has no force   of   law   and   cannot   be   said   to   be   binding   concerning   the interpretation of the provisions by the courts.   The reason employed in <cite>SRD Nutrients Private Limited  (supra)</cite> that there was nil excise duty, as such, additional duty cannot be charged, is also equally unacceptable as additional duty can always be determined and merely exemption granted in   respect   of   a   particular   excise   duty,   cannot   come   in   the   way   of determination   of   yet   another   duty   based   thereupon.     The   proposition urged that simply because one kind of duty is exempted, other kinds of duties automatically fall, cannot be accepted as there is no difficulty in making the computation of additional duties, which are payable under NCCD, education cess, secondary and higher education cess.   Moreover, statutory notification must cover specifically the duty exempted. When a particular kind of duty is exempted, other types of duty or cess imposed 39 by different  legislation for a different purpose cannot be said to have been exempted. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

42. The decision of larger bench is binding on the smaller bench has been held by this Court in several decisions such as <cite>Mahanagar Railway Vendors’ Union v. Union of India & Ors. (1994) Suppl. 1 SCC 609</cite>, <cite>State of Maharashtra & Ors. v. Mana Adim Jamat Mandal, AIR 2006 SC 3446</cite> and <cite>State of Uttar Pradesh & Ors. v. Ajay Kumar Sharma & Ors.  (2016) 15 SCC 289</cite>.   The decision rendered in ignorance of a binding precedent and/or   ignorance   of   a   provision   has   been   held   to   be  per  incuriam  in <cite>Subhash Chandra & Ors. v. Delhi Subordinate Services Selection Board & Ors.  (2009)   15   SCC   458</cite>,  <cite>Dashrath   Rupsingh   Rathod   v.   State   of Maharashtra  (2014) 9 SCC 129</cite>, and  <cite>Central Board of Dawoodi Bohra Community & Ors. v. State of Maharashtra & Ors. (2005) 2 SCC 673</cite>.  It was held that a smaller bench could not disagree with the view taken by a larger bench. 43. Thus,   it   is   clear   that   before   the   Division   Bench   deciding  <cite>SRD Nutrients   Private   Limited</cite>   and   <cite>Bajaj   Auto   Limited  (supra)</cite>,   the   previous binding decisions of three­Judge Bench in <cite>Modi Rubber (supra)</cite> and <cite>Rita Textiles Private Limited (supra)</cite> were not placed for consideration.  Thus, 40 the decisions in  <cite>SRD Nutrients Private Limited</cite> and <cite>Bajaj Auto Limited</cite> (supra) are clearly  per incuriam. The decisions in  <cite>Modi Rubber  (supra)</cite> and  <cite>Rita Textiles Private Limited  (supra)</cite> are binding on us being of Co­ ordinate Bench, and we respectfully follow them.   We did not find any ground to take a different view. 44. Resultantly, we have no hesitation in dismissing the appeals.  The judgment and order of the High Court are upheld, and the appeals are dismissed. No costs.

<para> 42. The decision of larger bench is binding on the smaller bench has been held by this Court in several decisions such as <cite>Mahanagar Railway Vendors’ Union v. Union of India & Ors. (1994) Suppl. 1 SCC 609</cite>, <cite>State of Maharashtra & Ors. v. Mana Adim Jamat Mandal, AIR 2006 SC 3446</cite> and <cite>State of Uttar Pradesh & Ors. v. Ajay Kumar Sharma & Ors.  (2016) 15 SCC 289</cite>.   The decision rendered in ignorance of a binding precedent and/or   ignorance   of   a   provision   has   been   held   to   be  per  incuriam  in <cite>Subhash Chandra & Ors. v. Delhi Subordinate Services Selection Board & Ors.  (2009)   15   SCC   458</cite>,  <cite>Dashrath   Rupsingh   Rathod   v.   State   of Maharashtra  (2014) 9 SCC 129</cite>, and  <cite>Central Board of Dawoodi Bohra Community & Ors. v. State of Maharashtra & Ors. (2005) 2 SCC 673</cite>.  It was held that a smaller bench could not disagree with the view taken by a larger bench.   </para> <para> 43. Thus,   it   is   clear   that   before   the   Division   Bench   deciding  <cite>SRD Nutrients   Private   Limited</cite>   and   <cite>Bajaj   Auto   Limited  (supra)</cite>,   the   previous binding decisions of three­Judge Bench in <cite>Modi Rubber (supra)</cite> and <cite>Rita Textiles Private Limited (supra)</cite> were not placed for consideration.  Thus, 40 the decisions in  <cite>SRD Nutrients Private Limited</cite> and <cite>Bajaj Auto Limited</cite> (supra) are clearly  per incuriam. The decisions in  <cite>Modi Rubber  (supra)</cite> and  <cite>Rita Textiles Private Limited  (supra)</cite> are binding on us being of Co­ ordinate Bench, and we respectfully follow them.   We did not find any ground to take a different view.  </para> <para> 44. Resultantly, we have no hesitation in dismissing the appeals.  The judgment and order of the High Court are upheld, and the appeals are dismissed. No costs. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

2. The appellant approached this Court, aggrieved by the reversal of the decree of nullity granted to him by the trial court. When the matter came up before this Court, the parties agreed for a mediation before the Supreme Court Mediation Center. We are happy to note that the parties have arrived at an amicable settlement. The settlement agreement dated 14.05.2018, duly signed by the parties and their respective counsel and also the learned mediator, is taken on record and shall form part of this Judgment. 3. Today, in terms of the settlement, the appellant has handed over a Demand Draft, bearing No. 172275 dated 09.05.2018, to the tune of Rs. 8,50,000/- (Rupees Eight Lakhs and Fifty Thousand) in the name 2 of Neeru Mishra, drawn on State Bank of India, which has been duly acknowledged by the respondent. We direct the parties to strictly abide by the other terms of settlement.

<para> 2. The appellant approached this Court, aggrieved by the reversal of the decree of nullity granted to him by the trial court. When the matter came up before this Court, the parties agreed for a mediation before the Supreme Court Mediation Center. We are happy to note that the parties have arrived at an amicable settlement. The settlement agreement dated 14.05.2018, duly signed by the parties and their respective counsel and also the learned mediator, is taken on record and shall form part of this Judgment. </para> <para> 3. Today, in terms of the settlement, the appellant has handed over a Demand Draft, bearing No. 172275 dated 09.05.2018, to the tune of Rs. 8,50,000/- (Rupees Eight Lakhs and Fifty Thousand) in the name 2 of Neeru Mishra, drawn on State Bank of India, which has been duly acknowledged by the respondent. We direct the parties to strictly abide by the other terms of settlement. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

Since the parties have settled their disputes, we 4. do not find it necessary that the parties should continue with the litigations. Accordingly, the proceedings in the following cases, as mentioned in the settlement agreement, are quashed:- (i) Case No. 3006 of 2012 – Neeru Mishra Vs. Santosh Mishra & Ors. under Section 417 IPC pending before 7th ACMM Kanpur Nagar, Uttar Pradesh. (ii) Case No. 609 of 2013 – Neeru Mishra Vs. Santosh Mishra & Ors. under Section 406 IPC pending before 4th M. M. Kanpur Nagar, Uttar Pradesh. (iii)Case No. 1349 of 2013 – State Vs. Santosh Mishra & Ors. under Sections 498A, 323, 504 IPC and Sections 3 and 4 of D.P. Act, Mahila Thana, Kanpur Nagar, Uttar Pradesh. (iv) Case No. 1829 of 2017 – Smt. Neeru Mishra Vs. Santosh Kumar Mishra under Section 9 of Hindu 3 Marriage Act pending before the Principal Judge, Family Court, Kanpur Nagar, Uttar Pradesh. 5. The following cases are dismissed: (i). Case No. 20013 of 2008 – under Section 482 Cr.P.C. pending before the High Court of Allahabad, Uttar Pradesh. (ii) Case No. 2370 of 2009 – under Section 492 Cr.P.C. pending before the Allahabad High Court, Uttar Pradesh. (iii) Case No. 32437 of 2008 under Section 482 Cr.P.C. pending in the High Court of Allahabad, Uttar Pradesh. (iv) Case No. 8828 of 2009 under Section 482 Cr.P.C. pending in the High Court of Allahabad, Uttar Pradesh. (v) Criminal Revision Case No. 4472 of 2010 under Section 417 of IPC pending before the High Court of Allahabad, Uttar Pradesh. 4 (vi) Criminal Revision Case No. 5729 of 2010 under Section 125 Cr. P.C. pending before High Court of Allahabad, Uttar Pradesh. (vii) Criminal Case No. 741 of 2013 under Section 12 D. V. Act pending before the High Court of Allahabad, Uttar Pradesh.

<para> Since the parties have settled their disputes, we 4. do not find it necessary that the parties should continue with the litigations. Accordingly, the proceedings in the following cases, as mentioned in the settlement agreement, are quashed:- (i) Case No. 3006 of 2012 – Neeru Mishra Vs. Santosh Mishra & Ors. under Section 417 IPC pending before 7th ACMM Kanpur Nagar, Uttar Pradesh. (ii) Case No. 609 of 2013 – Neeru Mishra Vs. Santosh Mishra & Ors. under Section 406 IPC pending before 4th M. M. Kanpur Nagar, Uttar Pradesh. (iii)Case No. 1349 of 2013 – State Vs. Santosh Mishra & Ors. under Sections 498A, 323, 504 IPC and Sections 3 and 4 of D.P. Act, Mahila Thana, Kanpur Nagar, Uttar Pradesh. (iv) Case No. 1829 of 2017 – Smt. Neeru Mishra Vs. Santosh Kumar Mishra under Section 9 of Hindu 3 Marriage Act pending before the Principal Judge, Family Court, Kanpur Nagar, Uttar Pradesh. 5. </para> <para> The following cases are dismissed: (i). Case No. 20013 of 2008 – under Section 482 Cr.P.C. pending before the High Court of Allahabad, Uttar Pradesh. (ii) Case No. 2370 of 2009 – under Section 492 Cr.P.C. pending before the Allahabad High Court, Uttar Pradesh. (iii) Case No. 32437 of 2008 under Section 482 Cr.P.C. pending in the High Court of Allahabad, Uttar Pradesh. (iv) Case No. 8828 of 2009 under Section 482 Cr.P.C. pending in the High Court of Allahabad, Uttar Pradesh. (v) Criminal Revision Case No. 4472 of 2010 under Section 417 of IPC pending before the High Court of Allahabad, Uttar Pradesh. 4 (vi) Criminal Revision Case No. 5729 of 2010 under Section 125 Cr. P.C. pending before High Court of Allahabad, Uttar Pradesh. (vii) Criminal Case No. 741 of 2013 under Section 12 D. V. Act pending before the High Court of Allahabad, Uttar Pradesh. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

6. We record our deep appreciation for the earnest efforts taken by Ms. Shalini Shishodia, learned counsel, and also the cooperation extended by the learned counsel for the parties for reaching an amicable settlement of the disputes. 7. In view of the above, this appeal is disposed of. The appeal is disposed of in terms of the signed non-reportable Judgment. Pending Interlocutory Applications, if any, stand disposed of.

<para> 6. We record our deep appreciation for the earnest efforts taken by Ms. Shalini Shishodia, learned counsel, and also the cooperation extended by the learned counsel for the parties for reaching an amicable settlement of the disputes. </para> <para> 7. In view of the above, this appeal is disposed of. </para> <para> The appeal is disposed of in terms of the signed non-reportable Judgment. Pending Interlocutory Applications, if any, stand disposed of. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

2. One Vijender Singh along with two others Bhagwan Das and Manish, was travelling by a motor cycle on 10-12-2002. The said motor cycle was hit by a truck bearing registration No. RJ-14G- 1556, resulting in the death of both Vijender Singh and Bhagwan Das. Respondent No.1 is the wife, Respondents 2 to 5 are the children, Respondent No.6, we are informed, is the mother of the deceased Vijender Singh. Respondents 1 to 6 herein filed an application against the appellant herein and others for compensation. The appellant, admittedly, is the insurer of the abovementioned truck. A huge claim of Rs.1,86,30,000/-, was 2 made towards compensation on the ground that the deceased Vijender Singh was earning more than Rs.35,000/- per month. The Tribunal, by its Judgment dated 06-02-2006, awarded an amount of Rs.10,00,000-00§ and provided for appropriate deductions for the amounts, which had already been paid and also gave necessary directions for safeguarding the interest of the minor children. 3. From the Judgment of the Tribunal it appears that the claimants based their claim on the facts that the deceased Virender Singh was the owner of three vehicles (mini buses) and also certain agricultural land. It appears from the record that no evidence regarding the amount of income derived from the above mentioned properties is adduced. The only evidence available is the statement of the 1st respondent that the deceased used to give her an amount of Rs.35,000/- per month. She also admitted in her cross examination that the deceased was not filing any income tax returns. Therefore, the Tribunal reached a conclusion that the  The petitioners are not entitled to any other compensation and they are held entitled to receive the following amount of compensation: 1. Rs.9,60,000.00 2. 10,000.00 25,000.00 3. 4. 5,000.00 On a/c of loss of dependency from income = For loss of consortium to Petitioner No.1 = For loss of love and affection to petitioner No.2 to 6 @ 5000/- each = For funeral expenses = Rs. Rs. Rs. Total ----------------------- Rs. 10,00,000.00 3 statement of the 1st respondent, that the deceased was earning more than Rs.35,000/-, cannot be believed. However, the Tribunal opined as under: “Thus keeping in view the fact of ownership of two buses and one bus given on contract and the agriculture land it can be said that the deceased was earning Rs.3900/-per month in the capacity of the driver of a bus. Keeping in view the remaining buses and agriculture land it will be appropriate to hold the income of the deceased at Rs.7380/- because in case he would have earned more than the said amount, he must have filed the income tax return. If the deceased would remain alive he must have spent 1/3rd upon himself, therefore it would be appropriate to hold the monthly dependency at Rs.5000/-.”

<para> 2. One Vijender Singh along with two others Bhagwan Das and Manish, was travelling by a motor cycle on 10-12-2002. The said motor cycle was hit by a truck bearing registration No. RJ-14G- 1556, resulting in the death of both Vijender Singh and Bhagwan Das. Respondent No.1 is the wife, Respondents 2 to 5 are the children, Respondent No.6, we are informed, is the mother of the deceased Vijender Singh. Respondents 1 to 6 herein filed an application against the appellant herein and others for compensation. The appellant, admittedly, is the insurer of the abovementioned truck. A huge claim of Rs.1,86,30,000/-, was 2 made towards compensation on the ground that the deceased Vijender Singh was earning more than Rs.35,000/- per month. The Tribunal, by its Judgment dated 06-02-2006, awarded an amount of Rs.10,00,000-00§ and provided for appropriate deductions for the amounts, which had already been paid and also gave necessary directions for safeguarding the interest of the minor children. </para> <para> 3. From the Judgment of the Tribunal it appears that the claimants based their claim on the facts that the deceased Virender Singh was the owner of three vehicles (mini buses) and also certain agricultural land. It appears from the record that no evidence regarding the amount of income derived from the above mentioned properties is adduced. The only evidence available is the statement of the 1st respondent that the deceased used to give her an amount of Rs.35,000/- per month. She also admitted in her cross examination that the deceased was not filing any income tax returns. Therefore, the Tribunal reached a conclusion that the  The petitioners are not entitled to any other compensation and they are held entitled to receive the following amount of compensation: 1. Rs.9,60,000.00 2. 10,000.00 25,000.00 3. 4. 5,000.00 On a/c of loss of dependency from income = For loss of consortium to Petitioner No.1 = For loss of love and affection to petitioner No.2 to 6 @ 5000/- each = For funeral expenses = Rs. Rs. Rs. Total ----------------------- Rs. 10,00,000.00 3 statement of the 1st respondent, that the deceased was earning more than Rs.35,000/-, cannot be believed. However, the Tribunal opined as under: “Thus keeping in view the fact of ownership of two buses and one bus given on contract and the agriculture land it can be said that the deceased was earning Rs.3900/-per month in the capacity of the driver of a bus. Keeping in view the remaining buses and agriculture land it will be appropriate to hold the income of the deceased at Rs.7380/- because in case he would have earned more than the said amount, he must have filed the income tax return. If the deceased would remain alive he must have spent 1/3rd upon himself, therefore it would be appropriate to hold the monthly dependency at Rs.5000/-.” </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.

4. Aggrieved by the said determination of the compensation made by the Tribunal, the claimants as well as the appellant herein carried the matter in Appeal to the High Court of Rajasthan. Admittedly, the Appeal preferred by the appellant herein was dismissed, whereas the Appeal preferred by the claimants (S.B. Civil Misc. Appeal No.1222 of 2006) was partially allowed modifying the Award of the Tribunal. The High Court by its Judgment dated 30-01-2009 opined that the deceased Vijender Singh’s income should be taken at Rs.24,000/- per month of which 1/3rd is treated to be an amount, which the deceased would have spent on himself and the balance on the claimants. Therefore, the High Court concluded that the claimants are entitled for a compensation of Rs.30,72,000/-, and directed: “However, the rest of the award is confirmed. The Insurance Company is directed to pay the enhanced amount along with an interest @ 6% per annum from the date of the filing of the claim petition i.e. 24.3.03 till the realization 4 to the claimants within a period of two months. The learned Tribunal is directed to insure that the enhanced amount of compensation is paid to the claimants within a period of two months from the date of receipt of the certified copy of this judgment.” Hence, the present Appeal. 5. The learned counsel for the appellant Sri M.K. Dua argued that the High Court grossly erred in coming to a conclusion that the income of the deceased should be determined at Rs.24,000/- per month. Such a determination is without any factual basis or evidence on record and therefore, contrary to the principle of law laid down by this Court in a catena of decisions, more particularly, in <cite>State of Haryana & Anr. Vs. Jasbir Kaur & Ors., (2003) 7 SCC 484</cite>, and, therefore, the Judgment under appeal cannot be sustained.

<para> 4. Aggrieved by the said determination of the compensation made by the Tribunal, the claimants as well as the appellant herein carried the matter in Appeal to the High Court of Rajasthan. Admittedly, the Appeal preferred by the appellant herein was dismissed, whereas the Appeal preferred by the claimants (S.B. Civil Misc. Appeal No.1222 of 2006) was partially allowed modifying the Award of the Tribunal. The High Court by its Judgment dated 30-01-2009 opined that the deceased Vijender Singh’s income should be taken at Rs.24,000/- per month of which 1/3rd is treated to be an amount, which the deceased would have spent on himself and the balance on the claimants. Therefore, the High Court concluded that the claimants are entitled for a compensation of Rs.30,72,000/-, and directed: “However, the rest of the award is confirmed. The Insurance Company is directed to pay the enhanced amount along with an interest @ 6% per annum from the date of the filing of the claim petition i.e. 24.3.03 till the realization 4 to the claimants within a period of two months. The learned Tribunal is directed to insure that the enhanced amount of compensation is paid to the claimants within a period of two months from the date of receipt of the certified copy of this judgment.” Hence, the present Appeal. </para> <para> 5. The learned counsel for the appellant Sri M.K. Dua argued that the High Court grossly erred in coming to a conclusion that the income of the deceased should be determined at Rs.24,000/- per month. Such a determination is without any factual basis or evidence on record and therefore, contrary to the principle of law laid down by this Court in a catena of decisions, more particularly, in <cite>State of Haryana & Anr. Vs. Jasbir Kaur & Ors., (2003) 7 SCC 484</cite>, and, therefore, the Judgment under appeal cannot be sustained. </para>

You are an intelligent AI model which when given a legal document, chunk the whole document into paragraphs. Ensure that the chunking is done rightly keeping in mind the context, also learn from the example attached. Format for paragraph tagging: Use '<para>' to indicate the beginning of a paragraph, and '</para>' to indicate the end of that paragraph. Given a document, output the whole document as is with chunking it into paragraphs following the format above. Do not summarize or condense the text.