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2017 (3) TMI 1198 - CESTAT NEW DELHICompounded scheme - non-payment of duty by the respondent for the period July and August, 2008 in terms of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, effective from 1.7.2008 - The case of the Revenue is that the exports said to have been made by the respondent without payment of duty are not permissible during the relevant time - demand - Held that: - Regarding the applicability of the bar for export of the Pan Masala without payment of duty, introduced by way of Rule 14 A of the said Rules w.e.f. 5.3.2009, we note that the same cannot be given retrospective effect. There is nothing to indicate that the said insertion in the rules is to clarify an already existing legal principles - demand set aside - appeal dismissed - decided against Revenue.
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