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Commissioner of Customs, Kandla Versus M/s. Gokul Refoils & Solvents Limited

2016 (8) TMI 875 - CESTAT AHMEDABAD

Levy of interest – provisional assessment – subsequent finalization – interest brought into force w.e.f. 13/07/2006 subsequent to which finalization done - Ministry of Finance vide Circular No. 20/2006-Cus dated 21 July 2006 clarified that interest should be levied from the date of provisional assessment – Held that:- it was held in the case Commissioner of Customs (Preventive) vs. Goyal Traders 2011 (8) TMI 720 Gujarat High Court that prior to introduction of sub-section (3) of Section 18 of th .....

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plication giving retrospective effect to such a statutory provision, we are of the opinion that the same cannot be applied to cases of provisional assessment which took place prior to the said date. Any such application would in our view amount to retrospective operation of the law – interest not levied - appeal not maintainable – decided against Revenue. - Appeal No. C/370/2008 - ORDER No. A/10712/2016 - Dated:- 16-8-2016 - Mr. P.M. Saleem, Hon'ble Member (Technical) For the Appellant : Shr .....

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resentative for Revenue submits that the Commissioner (Appeals) while passing the above order relied upon the decision of the Tribunal in the case of M/s. Sterlite Industries India (P) Limited - 2007 (216) ELT 564 (Tri. Chennai), which was a stay order waiving pre-deposit of amount demanded. Since the issue was pending for final decision, he contends that the matter had not reached finality and the Commissioner (Appeals) should not have relied upon the same. He also submits that Ministry of Fina .....

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nue s appeal. 4. On careful consideration of the arguments of both sides, we find that the issue on merits has been considered in depth by the Hon'ble Gujarat High Court in the case of Commissioner of Customs (Preventive) vs. Goyal Traders 2014 (302) ELT 529 (Guj.). Their Lordships have held at Para 17 of the said decision as follows:- 17. In the present case, we find that prior to introduction of sub-section (3) of Section 18 of the Act in the present form, there was no liability to pay int .....

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ovision, we are of the opinion that the same cannot be applied to cases of provisional assessment which took place prior to the said date. Any such application would in our view amount to retrospective operation of the law. " The same view was also held by the another Division Bench of the Hon'ble Gujarat High Court, in the case of Reliance Industries Limited vs. UOI 2015 (326) ELT 664 (Guj.), who held as follows:- 18. As noted hereinabove, the show cause notice has been issued for reco .....

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