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2010 (8) TMI 614 - HC - Central ExciseImposition of export duty - Effective date - On the date of filing of shipping bill, there was no export duty and there was only export cess which had been paid by the respondents - Admittedly, the loading of goods was also commenced much prior to the imposition of export duty - The export duty was introduced only with effect from 1-3-2007 - Under Section 51 of the Act is a composite order permitting clearance and loading of the goods for export and when such an order is passed, the relevant duty in terms of Section 16 is being date of that order, subsequent change in the rate of duty does not render the earlier order invalid - Since the assessment has been made prior to the imposition of export duty i.e. on 1-3-2007, and the same being collected prior to 1-3-2007, subsequent changes in the rate of duty are inconsequential - Decided in favour of assessee.
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