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2013 (6) TMI 558 - AT - Central ExciseStay - Change of duty on Cigarettes - Finance Bill, 2012 - effect of amendment to Finance Bill while passing the bill in the lok sabha - declaration under Provisional Collection of Taxes Act, 1931 - Held that:- Following the decision in Ultratech Cement Ltd. vs. Commr. of C.Ex., Bolpur [2012 (10) TMI 6 - CESTAT, KOLKATA] as per the proposal in Finance Bill, 2012 Excise duty proposed was specific rate + 10% ad valorem (on 50% of RSP/1000 sticks) said proposed rate was made effective from 17.03.2012 under the PCTA, 1931. On 07/05/2012, the notice of amendment was moved to replace the 10% advalorem duty with increase in specific rate. Therefore, unless and until amendment moved at kept assent of the Hon'ble President of India the proposed amendment cannot become a part of Finance Act. Therefore prima facie we find that duty during the period 17.03.2012 to 07.05.2012 cannot be demanded. - Prima Facie is in favor of assessee - Decided in favor of assessee.
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