Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 254 - CESTAT KOLKATARecovery of CENVAT Credit - credit availed lying unutilized - retrospective amendment of Notification 33/99-CE dated 08/07/99 through section 153 of the Finance Act 2003 - HELD THAT:- The demands in these cases have arisen due to retrospective amendment of Notification 33/99-CE dated 08/07/99 through section 153 of the Finance Act 2003 - The amendment envisaged that CENVAT Credit availed shall be payable retrospectively within a period of 30 days from the day the Finance Bill received the assent of the president and in the event of non payment of duty, 15% interest shall be payable from the date immediately after the expiry of the period of 30 days. The Appellants stated that the retrospective amendment only validates recovery of CENVAT Credit availed between 08/07/199 to 22/12/2002. The demands in these three cases have gone beyond 22/12/2002 and sought recovery of CENVAT Credit lying unutilzed as on 28/02/2003. They cited the decision of the Tribunal Kolkata in the case of M/S HUNWAL TEA ESTATE VERSUS COMMISSIONER OF CENTRAL EXCISE, DIBRUGARH [2018 (7) TMI 1356 - CESTAT KOLKATA] where under the same facts and circumstances, the Tribunal Kolkata has set aside the demand and allowed their appeal - the decision of the Tribunal in the case of Hunwal Tea Estate is squarely applicable in this case. The retrospective amendment has validated recovery of Cenvat credit availed for the period from 08/07/99 to 22/12/2002 only. Whereas, the demand in these cases have gone beyond 22/12/2002 and demanded recovery of CENVAT credit availed upto 28/02/2003. The the demands in the impugned orders are not sustainable and liable to be set aside - Appeal allowed.
|