Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 271 - AT - Central ExciseApplicability of provisions of law - relevant time - the provision of law as it existed at the time of offence would be applicable or the provision of law as it existed at the time of show-cause notice? - Held that: - The courses of action under Section 11A (1A) arises at the time of issue of show-cause notice and therefore, the law as applicable at the time of issue of show-cause notice should be made applicable - reliance placed in the case of ANEJA PROPERTY DEALER Versus COMMISSIONER OF C. EX., LUDHIANA [2008 (9) TMI 136 - CESTAT, NEW DELHI], where it was held that new provisions of Section 73(1A) is in existence at the time of issuance of SCN (21.4.06). So, Section 73(1A) is applicable - appeal dismissed - decided against appellant.
|