TMI Blog2012 (7) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and Commissioner (Appeals) order is not sustainable as per law - the same is required to be re-examined - remand the case to the Commissioner (Appeals) for deciding the classification of the goods. - EXCISE APPEAL NO.E/A/528/06 - A-219/KOL/2012 - Dated:- 10-4-2012 - SHRI S.K.GAULE, DR. D.M.MISRA, JJ. SHRI S.CHAKRABORTY, A.R.(ASSTT. COMMR.) FOR THE REVENUE SHRI B.J.MOOKHERJEE, ADVOCATE FOR THE RESPONDENT(S). Per Shri S.K.Gaule Heard both sides. 2. Revenue is in appeal against the Order-in-Appeal No.77/KOL-IV/2006 dated 30.05.2000, whereby the learned Commissioner (Appeals) set aside the lower Adjudicating Authority s Order confirming the demand against the Respondent. 3. Briefly stated facts of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter approval of the Classification List. Retrospective effect has been given with regard to validation of action taken under Section 11A of Act 1 of 1944 vide Section 110 of the Finance Act, 2000. In support of their contention, Revenue placed reliance on the Hon ble Supreme Court s decision in the case of ITW Signode India Ltd. vs. CCE reported in 2003(153) ELT 501(SC). The contention is that the learned Commissioner did not give any finding in case of the classification of the goods and has set aside the Order-in-Original only on the ground that the classification was approved in this case. 5. The contention of the learned Advocate appearing for the Respondent is that the Classification List in this case was already approved. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2000 receives the assent of the President (hereinafter referred to as the said period) demanding duty on account of non-payment, short payment, non-levy, short-levy or erroneous refund within a period of six months or five years, as the case may be, from the relevant date as defined in clause (ii) of sub-section (3) of that section shall be deemed to be and to always have been, for all purposes, validly and effectively issued or served under that section, notwithstanding any approval, acceptance or assessment relating to the rate of duty on or value of, the excisable goods by any Central Excise Officer under any other provision of the Central Excise Act or the rules made thereunder. (2)Any action taken or anything done or purporting to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven in case of curative and validating statute. In fact curative statutes by their very nature are intended to operate upon and affect past transaction having regard to the fact that they operate on conditions already existing. However, the scope of the Validating Act may vary from case to case. 56. For the reasons aforementioned, we are of the opinion that the Section 11A of the Act as amended is a valid piece of legislation. 6.4. Learned Commissioner (Appeals) has set aside the Order-in-Original only on the ground that classification cannot be re-opened, which is not sustainable as per law. However, we find that the Commissioner (Appeals) has not given any finding with regard to the classification of the goods on its merits. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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