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2015 (11) TMI 1235 - SC - CustomsClearance of 'rejects' of all wool fabrics and polywool fabrics into DTA without payment of appropriate duties of 'surcharge', 'Special Additional Customs Duty' and 'Countervailing duty' (CVT) - Held that:- No error in the view taken by the Commissioner which is upheld by the CESTAT also that Section 3 was amended retrospectively vide Notification No. 2/95-CE dated 04.01.1995 which was amended by Notification No. 38/99 dated 16.09.1999 making it prospectively. - larger Bench of the Tribunal in the case of 'Fabworth (India) Ltd. v. Commissioner of Central Excise, Nagpur' [2002 (6) TMI 60 - CEGAT, COURT NO. IV, NEW DELHI] has taken the same view which has been accepted by the Department as no appeal was preferred thereagainst. The view was reiterated in 'Modern Denim Ltd. v. Commissioner of Central Excise, Ahmedabad' [2006 (8) TMI 224 - CESTAT, MUMBAI]. - Decided against Revenue.
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