2014 (8) TMI 129

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..... hobha Ram, Commissioner (AR) PER : P R Chandrasekharan The appeal and stay application are directed against the Order-in-Original No. Belapur/76/Bel-IV/R-III/COMMR/KA/12-13 dated 13.02.2013 passed by the Commissioner of Central Excise, Belapur. Vide the impugned order, the learned adjudicating authority has confirmed a duty demand of Rs. 71,87,380/- against the appellant M/s Godfrey Philips Indi .....

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..... ng the rate of duty on cigarettes further, vide Sr. No. 61 to 65 of the notice to amendment of the Finance Bill. The Finance Bill received the assent of the President on 28.5.2012. The question for consideration is whether the enhanced rate of excise duty vide amendment moved on 7.5.2012 can be made applicable from the date of introduction of the Finance Bill or not. The department was of the view .....

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..... ngs of the adjudicating authority and also relies on Circular No. 334/1/2012-TRU dated 1.6.2012 wherein it has been clarified in para 1.4 that the revised rate (as per Section 141) specified in the Seventh Schedule of Finance Bill, 2012 are applicable from 17.3.2012. 5. We have carefully considered the submissions made by both the sides. 5.1 According to Section 3 of the Provisional Collection o .....

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..... vides that "where a declared provision comes into operation as an enactment in an amended form before the expiry of the 1 seventy-fifth day after the day on which the Bill containing it was introduced, refunds shall be made of all duties collected which would not have been collected if the provision adopted in the enactment had been the declared provision. Provided that the rate at which refunds o .....

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..... on cigarettes levied vide amendments in the Finance Act, 2012, shall be applicable from the date of enactment of the said Finance Act, i.e. 28.5.2012 and not from 17.3.2012." 6. In this view of the matter, we are of the considered view that the appellant has made out a prima facie case for grant of stay. Accordingly, we grant unconditional waiver from pre-deposit of the dues adjudged against the .....

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