Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2021 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 112 - CESTAT AHMEDABADRevision of rates of excise duty of Motor Spirit (Petrol) and High Speed Diesel (HSD) upward - effective date of exemption notification - date of its issue or from the date of its publication in the official gazette as per Section 5A of the Central Excise Act, 1944 - when the sale price remained unchanged even after increase in the rate of duty and the price of the commodity was controlled by the government - principles of natural justice - Sub-section (5) of Section 5A of Central Excise Act, 1944 - HELD THAT:- It is clear that the notification No.22/2014 was published on 22nd November, 2014 and notification no. 24/2014 was published on 11th December, 2014 therefore, both the notifications will be effective from the date of its publication i.e.22nd November, 2014 & 11th December, 2014 respectively therefore, the contention of the lower authority that the notification will be effective from the date of its issue of notification is absolutely incorrect. Therefore, refund on this ground is admissible to the appellant. Principles of unjust enrichment - HELD THAT:- Since the same was not raised before the learned Commissioner (Appeals), no finding was given by the learned Commissioner (Appeals) and as requested by the appellant this issue needs to be reconsidered. The matter needs to be remanded to the adjudicating authority for passing a fresh order - Appeal is allowed by way of remand.
|