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2009 (12) TMI 356 - CESTAT, NEW DELHINational calamity Contingent duty- a show cause notice came to be issued demanding duty on the ground that the unbranded chewing tobacco and preparations containing chewing tobacco were subjected to National Calamity Contingent Duty at the rate of 10% ad valorem by virtue of Section 129 of the Finance Bill, 2001. The Additional Commissioner, Lucknow confirmed the demand of duty of Rs. 5,26,827/- and also directed payment of interest thereon and further imposed penalty of Rs. 10,000/-. Being aggrieved, the matter was carried in appeal where the Commissioner (Appeals) set aside the penalty, but confirmed the demand of duty and the interest by its order dated 29-11-08. Hence, the present appeal. Held that-merely because Circular 641/32/2002-CX., dated 26.6.2002 clarified that exemption to export goods under Notification No. 42/2001-C.E. (N.T.) was available from date of first notification, it would not mean that exemption to chewing tobacco/kimam under Notification No. 11/2002-C.E, can be given retrospectively. It was more so as this Notification did not speak of retrospective application.
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