TMI Blog2018 (9) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... missed. - Central Excise Appeal No. 21 of 2017 - - - Dated:- 10-9-2018 - M.S. SANKLECHA RIYAZ I. CHAGLA, JJ. Mr. Vikram Nankani, Sr. Advocate with Mr. Prithviraj Chaudhary and Mr. Sriraj Menon i/b. M/s. JURIS, for the Respondent. P.C: Heard. This is an appeal from the impugned order dated 26th May, 2016 of the Tribunal. 2. Appeal admitted on the following substantial question of law: Whether in the facts and circumstances of the case, the Tribunal was right in holding that where duty became payable consequent upon retrospective amendment with effect from 29.04.2010, made in the Third Schedule read with the Twelfth Schedule to the Central Excise Act, 1944, by inserting Entry No. 100A in the said Schedule vide Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... larification) is not justified. In the present facts, there was no validation clause in the Finance Act, 2011 as in the case of Finance Act, 2002 (subject of consideration in Star India (P) Ltd. [supra]). Besides, one would need to examine the Finance Act, 2011 to find out whether the retrospective amendment was clarificatory or not. Therefore, on the next day i.e. 21st August, 2018, we informed the learned Counsel for the parties, that in view of the above, the issue would require reexamination. We also pointed out to the Counsel for the parties that the order dictated in Court on 20th August, 2018 was not yet signed. Therefore, we would need to rehear the appeal for admission. This was agreed to by the Counsel. 4. Thus, the appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, submits that the Revenue has filed an appeal from the order of the Tribunal in the case of Premier Industries Ltd., (supra) on an identical issue. She seeks time to take instructions on whether the Hon'ble Madhya Pradesh High Court has disposed of the appeal or it is still pending. 5. Ms. Cardozo, learned Counsel is directed to produce the copy of the order of the Hon'ble Madhya Pradesh High Court, admitting the appeal in the case of Premier Industries Ltd., (supra) and also the final order, if any, passed thereon. 6. In the above view, at the request of Ms. Cardozo, the Appeal is adjourned to 10th September, 2018. 6. Ms. Cardozo, learned Counsel for the Revenue tenders a copy of the order dated 26th February, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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