Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Case Laws
 
Home Case Index All Cases Customs SC Customs + SC
← Previous Next →
TMI ID= 268426
  • Contents
  • Cases Cited

2015 (11) TMI 1235 - SUPREME COURT

C.C.E., Nagpur Versus Uniworth Textiles Ltd.

Clearance 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.

No.- Civil Appeal No. 2857/2006 with C.A. No. 3864/2006 , C.A. No. 5674-5678/2008 & C.A. No. 5244-5246/2009

Dated.- August 28, 2015

Citations:

  1. MODERN DENIM LTD. Versus COMMISSIONER OF C. EX., AHMEDABAD - 2006 (8) TMI 224 - CESTAT, MUMBAI

  2. FABWORTH (INDIA) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NAGPUR - 2002 (6) TMI 60 - CEGAT, COURT NO. IV, NEW DELHI

Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ

For the Petitioner : Mr. Yashank Adhyaru, Sr. Adv., Ms. Nisha Bagchi, Adv., Ms. B. Sunita Rao, Adv., Ms. Sujeeta Srivastava, Adv., Ms. Pooja Sharma, Adv., Ms. Neelam Chand, Adv., Mr. Anurag, Adv. And Mr. B. Krishna Prasad, Adv.

For the Respondent : Mr. Rupesh Kumar, Adv., Mr. Jitin Singhal, Adv., Ms. Pankhuri Shrivastava, Adv. And Mr. Partik, Adv.

ORDER

The assessee had cleared '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). Show cause notice was issued in this behalf. The respondent filed reply thereof contesting the show cause notice and submitted that the duty on the aforesaid components was not leviable as per the provisions of Section 3 of the Customs Tariff Act 1975 which existed at the relevant time. The Commissioner noted that Section 3 was amended only in the year 1999 and therefore, demand prior to the year 1999 could not be made and dropped the proceedings. This order has been upheld by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT'). Insofar as the period after the year 1999 is concerned, the matter is remitted back to the adjudicating authority for fresh consideration.

In these appeals, we are concerned with the period prior to the year 1999. Insofar as the demand prior to the year 1999 is concerned, we do not find any 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.

We are in agreement particularly when we find that larger Bench of the Tribunal in the case of 'Fabworth (India) Ltd. v. Commissioner of Central Excise, Nagpur' [2002 (143) ELT 663 (Tri-LB)] 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 (202) ELT 196 (Tri-LB)].

These appeals are, accordingly, dismissed.

 
 
← Previous Next →
Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version