TMI Blog2003 (10) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... . 327/97(M), dated 21-11-97 by which the learned Commissioner has held that the amended provisions which came into effect from 1-3-97 cannot be made applicable retrospectively as amendment to Rule 57E came only on 1-3-97 and this amendment which came from 1-3-97 cannot be applied to payments made earlier retrospectively. He has held that it was only a classification dispute and he held that assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence was applicable to the present issue. They also submitted that the amendment was only in the nature of clarification and, therefore, would cover the date of payment of duty retrospectively. Revenue, further, contended that even under Rule 57G, the six months period is only from the date of issue of certificate under Rule 57E and not from the date of payment and the Commissioner (Appeals) faile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds of appeal taken by the department and though the amendment took place from 1-3-97 it was of a clarificatory nature and is effective retrospectively. 5. We have carefully considered the submissions made by both sides and find that suppression was alleged in the show cause notice and duty was confirmed by invoking proviso to sub-section (1) of Section 11A of the Central Excise Act, 1944. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd paid by them as a result of adjudication proceedings vide OIO No. 29/91, dated 6-9-91 and vide OIO No. 56/95, dated 21-6-95, they cannot be denied issue of Certificate 'A' under Rule 57E inasmuch as there was no provision to deny such certificate where duty was paid by the assessees subsequent to the clearances effected. 6. In view of above facts and circumstances, we are in agreement with th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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