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2016 (1) TMI 694 - CESTAT NEW DELHI

2016 (1) TMI 694 - CESTAT NEW DELHI - 2016 (335) E.L.T. 184 (Tri. - Del.) - Demand of interest - appellants cleared the goods without payment of duty - retrospectivity of liability - Held that:- The activity of producing refined edible oil was held to be not a process of manufacture by the Hon'ble Supreme Court in the case of M/s. Shyam Oil Cake Ltd (2004 (11) TMI 109 - SUPREME COURT OF INDIA ). Thereafter a new Chapter Note was inserted in Chapter 15 of CETA, 1985 vide Financial Bill, 2005 inse .....

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e only after the insertion of the amendment. The respondents discharged their liability within the time limit. Though the product is made dutiable w.e.f. 1.3.2003, there was no liability to pay duty on that date, as the amendment occurred only on 28.02.2005. In our considered opinion, in the present case, there is no liability to pay interest. Also see Pushti Refineries (P) Ltd. Vs. CCE & ST, Bangalore [2014 (10) TMI 273 - CESTAT BANGALORE ] - Decided in favour of assessee. - Excise Appeal No. E .....

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were clearing the goods on payment of duty vide Notification No.6/2002-CE dated 1.3.2002. The Hon'ble Supreme Court vide judgement dated 23.11.2004 in the case of M/s. Shyam Oil Cake Ltd. vs. Collector of Central Excise, Jaipur held that refining of edible vegetable oil does not amount to manufacture. The respondents vide letter dated 18.12.2004 informed the Department that they would be clearing the goods without payment of duty. The Department replied stating that after the addition of Cha .....

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ing the finding of the Commissioner (Appeals) that respondents are not liable to pay interest. 3. It is the case of the Revenue that Chapter Note 4 to Chapter 15 of CETA, 1985 was inserted on 28.02.2005 giving retrospective effect from 1.3.2003. The appellants paid the duty vide challan dated 13.05.2005, but did not pay the interest. That as the product was made dutiable retrospectively w.e.f. 2003, the appellants are liable to pay the interest from 1.3.2003 till the date of payment of duty. 4. .....

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ra). Thereafter a new Chapter Note was inserted in Chapter 15 of CETA, 1985 vide Financial Bill, 2005. The Chapter Note inserted is as under:- "87(1) In the first Schedule to the Central Excise Tariff Act, in Chapter 15, after Note 4, the following Note shall be inserted and shall be deemed to have been inserted for the period commencing on and from the 1st day of March, 1986 and ending with the 28th day of February,2005 (both days inclusive) namely:- 5. In relation to the refined edible ve .....

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