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2014 (8) TMI 129 - AT - Central ExciseEnhancement in rate of duty on Cigarette - Amendment to proposal of Finance Bill 2012 after being introduced - Retrospective or prospective - penalty under Rule 25 of Central Excise Rules, 2002 - Held that:- It is significant to note that the PCTA does not provide for recovery of any dues when the rates are amended upwards subsequent to the introduction of the bill. Therefore, prima facie, it can be viewed that any amendment resulting in increase in the rate of excise duty will not have any retrospective effect - Board has reviewed the clarification given earlier vide Circular No. 981/5/2014-CX dated 11.2.2014 after consulting the Ministry of Law & Justice and as per the revised clarification given in para 9 of the said circular "the tariff rate of duty on cigarettes levied vide amendments in the Finance Act, 2012, shall be applicable from the date of enactment of the said Finance Act, i.e. 28.5.2012 and not from 17.3.2012 - appellant has made out a prima facie case for grant of stay - Stay granted.
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