TMI Blog2012 (10) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... ment to Finance Bill, 2008 by the Finance Minister on 29.04.2008. Therefore, the effective date of the enhancement in the present case would be the date of enactment i.e.10.05.2008. It therefore follows that any proposal for imposition/increase of duty by way of an amendment will not have immediate effect in absence of declaration under the provisions of the PCTA. Order of commissioner set aside - Decided against Revenue - E/A/591/09 - A-634/KOL/2012 - Dated:- 18-9-2012 - SHRI S.K. GAULE, AND DR. D.M. MISRA, JJ. APPEARANCE: SHRI A. JAIN, ADVOCATE FOR THE APPELLANT(S) SHRI S. MISRA, A.R.(ADDL. COMMR.) FOR THE REVENUE. Per Shri S.K.Gaule Heard both sides. 2. The Appellant filed this Appeal against the Order-in-Original No.77/Commr./Bol/09 dated 08.09.2009 passed by the Commissioner of Central Excise, Bolpur. 3. Briefly stated the facts of the case are that the Appellant are engaged in the manufacture of Portland Pozzolana Cement falling under sub-heading 25232930 of the First Schedule to the Central Excise Tariff Act, 1985. The product manufactured by the Appellant carries MRP of more than Rs.250/- per bag of 50 Kgs. Prior to budget, 2008, the said item a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Seventh Schedule which existed at the material time and the same cannot be automatically applicable to the subsequent amendment. The contention is that the declaration under PCTA was made with reference to clause 84 whereas the amended bill did not propose for amendment of the First Schedule to the CETA with reference to clause 89 and no declaration was made in case of clause 89 of the Bill. Therefore, the declaration in the Bill made for clause 84 would not apply to clause 89. 4.3. The contention is that the provisions of PCTA applies only to a Bill and not to an Amendment. In support, he has placed reliance on the provisions of Section 3 of PCTA. The contention is that the provisions of Section 3 can be invoked only in case of a Bill being introduced in the Parliament and thus, it would not apply to the subsequent Amendment made after introduction of the Bill. The contention is that as per Section 4 of the PCTA, declared provisions shall have the force of law immediately on the expiry of the day on which Bill containing it is introduced. The declared provision used in Section 4 of PCTA has been defined under Section 2 of the Act to mean a provision in a Bill in respect of whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered the submissions and perused the records. Undisputedly, the item i.e.cement, attracted Central Excise Duty at the tariff rate of Rs.600/- per MT prior to Budget, 2008. After the Finance Bill, 2008, the Department raised and confirmed a demand arising out of the substitution of tariff rate of Rs.900/- per ton in place of Rs.600/- per ton for the intervening period from 29.04.2008 to 09.05.2008, the period between the amendment to the Finance Bill, 2008 and the date of enactment. The case of the Department is that the enhanced rate of duty would be applicable with effect from 29.04.2008 itself, on the ground of substitution of amendment in the 7th Schedule of the Finance Bill on 29.04.2008, which was enacted on 10.05.2008 by Section 89 by virtue of the 7th Schedule of the Finance Bill, 2008 and the declared Provisions under Collection of Taxes Act, 1931, vide clause 84 read with 7th Schedule of the Finance Bill, 2008. The case of the Appellant is that the declaration under PCTA was made with reference to clause 84 of the Bill relating to the items figuring in the 7th Schedule, which existed at the material time. In other words, the declaration made under PCTA has to be read wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry Rs.900 per tonne shall be substituted against eacyh of them; (3) in Chapter 39, in NOTE 16, for the word metallization , the words metallization or lamination or lacquering shall be substituted; (4) in Chapter 85, in tariff item 8523 80 20, for the entry in column (4), the entry 12% shall be substituted. 6.4. From the above it is clear, that the declaration was made with regard to Clause 84 under PCTA read with 7th Schedule of the Finance Bill, 2008, whereby cement manufactured by the Applicant, was not figuring. As regards the rate of cement enhanced w.e.f. 29.04.2008, as per Section 89 read with 7th Schedule of the Finance Bill, 2008, which was enacted on 10.05.2008, no declaration under PCTA was made. 6.5. As per Section 3 of PCTA, a declaration is required to be inserted in the Bill to give it an immediate effect that it is expedient in the public interest that any provision of the Bill relating to such imposition be increased. The relevant provisions of the PCTA are reproduced hereunder:- Section 3. Power to make declarations under this Act. Where a Bill to be introduced in Parliament on behalf of Government provides for the imposition or increase of duty of cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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