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2015 (6) TMI 507 - CESTAT MUMBAI

2015 (6) TMI 507 - CESTAT MUMBAI - 2015 (329) E.L.T. 856 (Tri. - Mumbai) - Effective date of enhancement of duty - Whether the excise duty levied on cigarettes at higher specific rates by virtue of the Government amendments to the Finance Bill, 2012 would be applicable w.e.f. 17.03.2012, immediately on the expiry of the day on which the Finance Bill, 2012 was introduced or w.e.f. 28.05.2012, when the Finance Bill, 2012 received the assent of the President - Held that:- excise duty as provided th .....

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sed to the Finance Bill, 2012 only on 08.05.2012 and assented by the President on 28.05.2012, the same will have its applicability only from the date of assent by the President. Thus, insofar as the levy of excise duty on cigarette at enhanced rates, as contemplated in the amendments moved on 08.05.2012, is concerned, the amended provisions will have effect only from the date of assent of President i.e. from 28.05.2012. - Decided in favour of assessee. - Appeal Nos. E/86309/13 & E/85407/14-Mum - .....

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certain amendments were made in the rate, which had the effect of enhancing the duty on cigarettes further. Vide serial Nos. 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 issue in both the appeals is whether the enhanced rate of excise duty vide amendment dated 7.5.2012, can be made applicable from the date of introduction of the Bills or not. 2. We find that the issue has been clarified by the Board vide Circular .....

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arding. I am directed to invite your attention to the above mentioned subject. 2. In the Budget 2012-13, vide Finance Bill, 2012 as introduced in the Lok Sabha on 16.03.2012, the basic excise duty rate was increased on various lengths of cigarettes by imposing an ad valorem component in addition to the specific duty, through clause 141 of the Finance Bill read with the Seventh Schedule as under: (i) The lowest length slab of cigarettes upto 60 mm was expanded to include cigarettes upto 65 mm whi .....

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nment amendment to the Finance Bill, 2012 as introduced, the ad valorem component of 10% was converted to a specific rate. Consequently, the basic excise duty on cigarettes was levied at specific rates which were higher than the excise duty rates proposed in the Finance Bill as introduced. The Finance Bill, 2012 received the assent of the President on 28.05.2012. Thus, the provisions of the Finance Act, 2012 came into effect from 28.05.2012. 5. The issue that arises for consideration is whether .....

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enth Schedule, by virtue of which the excise duty on cigarettes was increased, was declared under PCT Act, therefore the rates proposed in the Finance Bill came into effect from 17.03.2012. And, since the rates proposed in the Finance Bill have been revised through Government amendments, the revised rates will apply with effect from 17.03.2012. 7. However, representations have been received from trade and industry as well as field formations stating that the increase in the excise duty would be .....

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r section 4(1) of the PCT Act, a declared provision shall have the force of law immediately on the expiry of the date on which the Bill containing it is introduced. Under sub-clause 2 (a) of this section, a declared provision ceases to have the force of law when it comes into operation as an enactment with or without amendment. 8.1 In view of above legal position and also in view of the declaration made while introducing the Finance Bill, 2012, the excise duty as provided through said Bill will .....

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