TMI Blog2007 (11) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... hich arises out of a judgment and order dated 9-8-2005 passed by the Central Excise and Service Tax Appellate Tribunal in Appeal No. E/3137/99 (Mumbai) and E/CO/389/99 (Mumbai), whereby and whereunder an appeal preferred by the respondent herein from a judgment and order dated 30th June, 1999 passed by the Commissioner of Central Excise (Appeals), Mumbai, was allowed. 3. The basic fact of the matter is not in dispute. The appellant herein manufacture HDPE bags. They used to classify the said bags for the purpose of payment of excise duty under Chapter 63 of the Central Excise Tariff Act (herein-after referred as 'the Act'). The period for which the excise duty was payable is 1-4-1992 to 15-10-1992. Excise duty was paid accordingly. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cause having been shown, the Assistant Commissioner of Central Excise by an order dated 21-10-1997 dropped the proceedings. Revenue being not satisfied therewith preferred an appeal thereagainst before the Commissioner of Central Excise under Section 35E(4) of the Central Excise and Salt Act, 1944. By a judgment and order dated 30th June, 1999 the said appeal was dismissed. Feeling aggrieved. Revenue preferred an appeal before the Tribunal which, as noticed hereinbefore, has been allowed by reason of the impugned judgment. 7. The Tribunal in its judgment relied upon a three-Judge Bench decision of this Court in ITW Signode India Ltd. v. Collector of Central Excise [2003 (158) E.L.T. 403 (S.C.)] for arriving at its decision that in view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant herein was for a period of six months, the decision of this Court ITW Signode (supra) is squarely applicable. 10. Drawing our attention to the decision of the Madhya Pradesh High Court, relying on or on the basis whereof, the Circular letter dated 24-10-1992 has been issued, it was contended that the validity of the said circular letter having not been challenged by reason thereof, the mistake committed by the revenue in classifying HDPE bags under Chapter heading 63 came to be known to them in terms of the said judgment. 11. It is beyond any pale of doubt that Section 11A of the Central Excise Act was amended having regard to the Constitution Bench decision of this Court in Collector of Central Excise, Baroda v. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther held : "Coptspun (supra) was decided when the matters relating to classification, approval thereof as also short-levy or upon detection of as mistake were governed by the rules. Rule 10 and Rule 173B were to be read in conjunction with each other and the Constitution bench merely followed the said principle of interpretation of statute. A different situation has arisen now having regard to the fact that not only the substantive provision dealing with the consequence of non-levy, non-payment of short levy or short-payment or erroneous refund but also has laid down the procedure therefor. A statute, it is trite, must be read as a whole. The plenary power of legislation of the Parliament or the State Legislature in relation to the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred to and sought to be acted upon. But the Court was not unmindful of the fact that only by reason of the said judgment, the law cannot be said to have been settled as an appeal had been preferred thereagainst the judgment of the Madhya Pradesh High Court had been pending decision. It was in the aforementioned fact situation that the Board thought it fit and expedient in the interest of administration of taxing statute to bring out uniformity in the assessment practice. 14. By reason of the said circular, proper classification was made for the first time. It was done with the purpose of ensuring uniformity therein. It was expressly directed to have prospective application. Although the decision of the Orissa High Court was the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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