2015 (11) TMI 1235

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..... held by the CESTAT also that Section 3 was amended retrospectively vide Notification No. 2/95-CE dated 04.01.1995 which was amended by Notification No. 38/99 dated 16.09.1999 making it prospectively. - larger Bench of the Tribunal in the case of 'Fabworth (India) Ltd. v. Commissioner of Central Excise, Nagpur' [2002 (6) TMI 60 - CEGAT, COURT NO. IV, NEW DELHI] has taken the same view which has bee .....

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..... e had cleared 'rejects' of all wool fabrics and polywool fabrics into DTA without payment of appropriate duties of 'surcharge', 'Special Additional Customs Duty' and 'Countervailing duty' (CVT). Show cause notice was issued in this behalf. The respondent filed reply thereof contesting the show cause notice and submitted that the duty on the aforesaid components was .....

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..... was amended retrospectively vide Notification No. 2/95-CE dated 04.01.1995 which was amended by Notification No. 38/99 dated 16.09.1999 making it prospectively. We are in agreement particularly when we find that larger Bench of the Tribunal in the case of 'Fabworth (India) Ltd. v. Commissioner of Central Excise, Nagpur' [2002 (143) ELT 663 (Tri-LB)] has taken the same view which has bee .....

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