Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2015 (3) TMI 1057

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... one year, as was available in terms of the amended Section 28 would be applicable - Held that:- Explanation clarifies that the any non-levy, short-levy, or erroneous refund before receiving the assent of the President in respect of Finance Bill , 2011 shall continue to be governed by the provisions of Section 28 as it stood immediately before receipt of the assent. The language of the said Explana .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ls, we proceed to decide the appeals itself inasmuch as the short legal issue is involved. The appellant imported coagulation analyzer and auto analyzer by classifying the same under Customs Tariff Heading 9018 90 19 and cleared the goods at the rates applicable in terms of the said tariff heading read with Notification No. 21/2002 - Sl. No. 357(a). Further, subsequently Revenue noticed that the c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s have been issued subsequent to amendment of Section 28. The period of one year would be available to the Revenue. 3. As such, the only issue required to be decided in the present appeals is as to whether the period of six months, as was available prior to 8-4-2011 would be applicable or the period of one year, as was available in terms of the amended Section 28 would be applicable. Learned ad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the said Explanation is unambiguous and clearly stating that all the demands which has arisen before the amended Section 28 of the Customs Act would be governed by the earlier Section 28. The unamended Section 28 had admittedly period of six months for raising the demand but in all the present cases, the demand has been raised beyond the period of six months. We are of the view that the demands a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates