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2014 (5) TMI 1043 - CALCUTTA HIGH COURTApplicability of enhanced rate of duty as amended in the manner specified in the Seventh Schedule of the Finance Act, 2008 coming into force with immediate effect after passing of the Bill on 29.04.2008 or on date of enactment as on 10.05.08 - appellant engaged in the manufacture of Portland Pozzolana Cement falling under sub-heading 25232930 of the First Schedule to the Central Excise Tariff Act, 1985 - demand raised arising out of the substitution of tariff rate of ₹ 900/- per ton in place of ₹ 600/- per ton for the intervening period from 29.04.2008 to 09.05.2008 - Held that:- Tribunal has taken a correct view of the matter. A declared provision in the bill may ultimately be passed with or without amendment. Obviously, an amendment can be made applicable to an entry which was originally there in the bill. An entry which was not there at all and was subsequently brought in, cannot be said to have been protected by the declaration made under Section 3 of the Act of 1931. - No merit in appeal - Decided against Revenue.
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