Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1166 - CESTAT, KOLKATASSI Exemption - Benefit of value based exemption Notification No.9/2003-CE dated 01.03.2003 - whether the notification has retrospective effect or prospective effect? - Held that: - An amendment was carried out in Notification No.9/2003-CE; by Notification No.67/2003-CE dated 11.08.2003 by which clause (e) was added to Notification No.8/2003-CE and 9/2003-CE, both dated 01.03.2003, according to which clearances effected under Notification No.214/86-CE dated 25.03.1986, 83/94-CE and 84/94-CE were not required to be added to the value of clearances - As per the observations made by Apex Court in para-11 of the case law Kartar Rolling Mills vs. CCE, New Delhi [2006 (3) TMI 63 - SUPREME COURT OF INDIA] the benefit of an exemption notification cannot be extended retrospectively - Notification 67/2003-CE was issued on 11.08.2003 and cannot be held to be effective from 01.04.2003. Time bar - Held that: - first appellate authority has given elaborate findings as to how demand is not time barred which is acceptable. However, since the issue was relating to complex interpretation of exemption/amending notifications we are of the considered opinion that penalty against the appellant is not sustainable and is set aside. Appellant has also raised the issue that even if the value of clearances of both their units are added to the value of clearances still their total value of clearances will be less than ₹ 3.00 Crore. It is also argued that this issue was raised before the first appellate authority but the same has not been commented upon by the first appellate authority - In the interest of justice this argument of the appellant that their value of clearances in the entire financial year 2003-04 has not exceeded ₹ 3.00 Crore even if goods exempted during the period 11.04.2003 to 10.08.2003 are included in the value of clearances, needs examination. The matter is remanded to the Adjudicating authority only for the limited purpose to examine the issue contained in this paragraph. Appeal allowed by way of remand.
|