2010 (8) TMI 375

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..... vision outside the factory but the money paid on such account shall be refundable. Learned adjudicating authority examined the claim of the appellant and viewed that circular was issued on 23-4-2003 while the overtime charges were paid by the appellants for the financial year 2002-03 when Circular No. 610/1/2002-C.X., dated 1-1-2002 was in force. Hence, the appellant was required to pay overtime charges. 3. According to the department circular dated23-4-2003being prospective in nature the appellant's refund is deniable. Learned D.R. supports the order of the adjudicating authority relying upon the decision of the Tribunal in the case of CCE, Rajkot v. Reliance Industries Ltd., reported in 2009 (236) E.L.T. 328 (Tri.-Ahmd.) and prays t .....

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..... e, the policy decision should not bring the appellant to fasten liability. 6. The decision relied upon by the learned D.R. in the case of Reliance Industries Ltd. (supra) is in respect of customs issue on physical supervision required in the case of stocking of goods inside containers. No doubt appeal was before the Tribunal in excise matter. The intention of legislature in terms of Section 11 Customs Act, 1962 is as under which deals with the power of prohibition for importation and exportation of goods :- "SECTION 11.     Power to prohibit importation or exportation of goods. -  (1) If the Central Government is satisfied that it is necessary so to do for any of the purposes specified in sub-section (2), it .....

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..... oric or archaeological value; (m)   the conservation of exhaustible natural resources; (n)     the protection of patents, trade marks and copyrights; (o)     the prevention of deceptive practices; (p)     the carrying on of foreign trade in any goods by the State, or by a Corporation owned or controlled by the State to the exclusion, complete or partial, of citizens ofIndia; (q)     the fulfilment of obligations under the Charter of the United Nations for the maintenance of international peace and security; (r)     the implementation of any treaty, agreement or convention with any country; (s)     the comp .....

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