- (1.) THIS judgment will dispose of three appeals R. S. A. Nos. 560 to 562 of 1951 which have been brought against three appellate decrees passed by Mr. Ishwar Das, Senior Subordinate judge Amritsar, dated 2-4-1951, confirming the decrees of the trial Court whereby the three suits brought by the three different plaintiffs were decreed. The point involved in all these cases is the same.
(2.) ON 28-2-1947 the Government of India Issued a notification exempting from 1-4-1947 salt. manufactured in or imported by land into British India from salt duty. The notification was as follows : "no. 1-Salt/47.-- In exercise of the powers conferred by Sub-rule (1) of Rule 8 of Central Excise rules, 1944, the Central Government is pleased to exempt, with effect from 1-4-1947, salt manufactured in or imported by land into British India from the whole of the duty leviable thereon under Section 3 of the Central Excise and Salt Act, 1944 (I of 1944 ). " on the same date another notification No. 2-Salt/47 was issued which was in the following terms : "no. 2-Salt/47-- By" Notification Nos. 1-Customs/47 and 1-Salt/47 of 28-2-1947 salt imported into or manufactured in British India is with effect from 1-4-1947 exempted from payment of the-duty leviable thereon. A refund of duty paid on stocks of salt held on 1-4-1947 or in transit on that date will also be admissible subject to the conditions set out in the following rules. "
(3.) UNDER Section 37 of the Central Excises and Salt Act (Act I of 1944) hereinafter termed the act rules can be framed to carry out the intention of the Act and certain rules have been made which are contained in the Central Excise Manual. Rules 8 and 11 are relevant to this case. Rule 8 gives to the Central Government the power to authorise exemption from duty in special oases and runs as follows: "8. Power to authorise 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 the duty leviable on such goods. (2) The Central Board of Revenue may by special order in each case exempt from the payment of duty, under circumstances of an exceptional nature, any excisable goods. ";