Page 124 - ELT_15th August 2020_Vol 373_Part 4

458 EXCISE LAW TIMES [ Vol. 373

10. Thus, there is an enabling provision which permits the regional au-
thority to extend the export obligation period in the two contingencies as provid-
ed under clause (b) and clause (c) of para 4.42 of the Handbook of Procedures;
however, in the facts of the present case in view of the fact that the Joint Director
General of Foreign Trade has allowed substitution of name of the new entity and
its IEC number with extension of export obligation period by six months under
the directions of this Court, it is not possible for him to extend such period on his
own at the request of the petitioners. It is in these circumstances, that though the
power of extension is vested in the regional authority, he may not be in a posi-
tion to exercise such power unless permitted by this Court. Therefore, it would
be necessary for this Court to issue appropriate directions to the concerned au-
thority.
11. On behalf of the petitioners it has been submitted that the present
case would fall within the ambit of clause (b) of paragraph 4.42 of the Handbook
of Procedures, whereas Mr. Bhatt, Learned Senior Standing Counsel for the re-
spondent has contended that the case would fall under clause (c) of para 4.42 of
the Handbook of Procedures. This Court, however, is of the view that it is not
necessary for it to enter into the merits of such argument, leaving it open for the
concerned authority to decide the appropriate clause under which the present
case would fall.
12. In the above view of the matter, the application is allowed. The se-
cond respondent Joint Director General of Foreign Trade is directed to allow ex-
tension of appropriate period under paragraph 4.42 of the Handbook of Proce-
dures upon charging of composition fee as applicable either under clause (b) or
clause (c), as the case may be, and intimate the petitioners about the amount pay-
able by them. Upon such intimation being received, the petitioners shall deposit
such amount of composition fee within ten days of receipt of such communica-
tion. Thereupon the exports made by the petitioners from 24-10-2019 to 23-12-
2019 for fulfillment of export obligation in respect of Advance Authorisation No.
810090670, dated 21-7-2010 may be regularised by extending export obligation
period under the relevant clause of paragraph 4.42 of the Handbook of Proce-
dures. Rule is made absolute accordingly, with no order as to costs.
_______

2020 (373) E.L.T. 458 (P & H)
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Ajay Tewari and Avneesh Jhingan, JJ.
COMMR. OF CENTRAL EXCISE, CHANDIGARH-II
Versus
WELSPUN CORPORATION LTD.
Central Excise Appeal Nos. 18 & 21 of 2018, decided on 3-3-2020
1
Cenvat credit - Inputs used to manufacture of exempted goods - Till
20-8-2012, nature of pipes manufactured not determined as exempt because
exemption certificate not granted - Goods cleared were on pay-
________________________________________________________________________
1 On appeal from Final Order Nos. 61128-61129/2016-EX., dated 10-8-2016 by CESTAT, Chandi-
garh.
EXCISE LAW TIMES  15th August 2020  124