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TMI Blog2013 (6) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... i, Advocate For the Respondents : Shri Navneet, Additional Commissioner (AR) Per Ashok Jindal: The applicant seeking waiver of pre-deposit of the duty of Rs.71,87,380/- along with interest and penalty of Rs.25,000/- for the period 17.03.2012 to 27.05.2012. 2. The brief facts of the case are as under: 44. The brief facts of the case are that, the rate of duty on Cigarettes were changed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 69 mm manufactured by the assessee and made effective under PCTA, 1931 during the period 07.03.2012 to 27.05.2012 is as per the table given below: roduct name Length MRP in Rs. (per 10 stick) Duty as per Finance Bill (17/03/2012 to 27/05/2012) Basic NCCD Health AED 10%* (50% of MRP) Total CESS SHE Total duty Four square special 69 mm 35 809 90 70 175 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 88 11.94 1229.82 45. The assessee has been paying duty at the rate specified in the Table-1 above for the period 17.03.2012 to 27.05.2012. They have started paying duty under the revised rate only w.e.f 28.05.2012. After the Finance Bill was passed, clarifications have been issued by letter D.O.F. No. 334/1/2012-TRU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... figuring in Seventh Schedule existing at the material time. Therefore, the declaration made under PCTA has to be read with reference to clause 84 of the Seventh Schedule which existed at the material time and the same cannot be 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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