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2013 (12) TMI 394 - AT - Central ExciseBlack Tea removed on the budget day - New Levy to be Imposed - Goods removed after 05 00 p.m. before mid-night of budget day, whether the new levy would be imposed as per Rule 224 (2A) of the erstwhile Rules, 1944 - Whether the undertaking given by the appellant under Rule 224(2A) would cause levy of duty at the enhanced rates by Notification dated 01.03.2000, when the clearances were effected on 29.02.2000, after 11 00 a.m. and before 05 00 p.m. – Held that:- The differential duty on enhancement of rate of duty on the budget day had been rightly recovered - there is no enhancement of duty by notification - it is a case for imposition of levy by Finance Bill, 1999 - tea was 'nil' rate of duty prior to 27.02.1999 - By Finance Bill, 1999, duty was imposed, which would be forced into law on the midnight - the clearances made by the appellants before midnight, no demand can be raised – order set aside – Decided in favour of Assessee.
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