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2012 (10) TMI 6 - AT - Central ExciseApplicability 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 Rs.900/- per ton in place of Rs.600/- per ton for the intervening period from 29.04.2008 to 09.05.2008 - Held that:- Section 3 of the PCTA empowers the Government, where a Bill to be introduced on its behalf provides for imposition or increase of a duty of customs or excise , to insert in the Bill a declaration that any provision of the Bill relating to such imposition or increase shall have immediate effect under the Act. Undisputedly, no declaration under PCTA was made with regard to enhancement of duty on cement to Rs.900/- PMT, which was moved by way of amendment to Finance Bill, 2008 by the Finance Minister on 29.04.2008. Therefore, the effective date of the enhancement in the present case would be the date of enactment i.e.10.05.2008. It therefore follows that any proposal for imposition/increase of duty by way of an amendment will not have immediate effect in absence of declaration under the provisions of the PCTA. Order of commissioner set aside - Decided against Revenue
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