Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 283 - HC - Central ExciseDuty demand on circuit breakers with control panels - whether the Revenue is entitled to make demand under Section 11A of the Central Excise Act retrospectively for a period prior to the date of the classification made in respect of a particular item under Section 37B of the Act? - Held that:- As decided H.M. Bags Manufacturer Vs. Collector of Central Excise [1997 (7) TMI 119 - SUPREME COURT OF INDIA] in a demand under Section 11A of the Act cannot be raised for any date prior to the date of the Board circular and the time limit as provided under Section 11A of the Act is not available to the Department. Thus it is manifestly clear from the above decision rendered that once reclassification Notification is issued, the Revenue cannot invoke Section 11A of the Act to make demand for a period prior to the date of said classification notification also. The reasoning assigned for not following the judgment of the Supreme Court is not acceptable in view of the fact that merely because the assessee has not challenged the earlier order of the Tribunal or the Commissioner, the same cannot be taken as a precedent when already, on the very same issue, the Honourable Supreme Court decided in favour of the assessee. Therefore, the Tribunal is bound to follow the decision of the Honourable Supreme Court in preference to the decision of the Tribunal, though such decision has become final, in so far as the assessee is concerned - in favour of the assessee.
|