TMI Blog2006 (4) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... clarificatory in nature would be retrospective in operation. Prima facie, in view of the fact that Clause (1A) came into effect w.e.f. 13th May, 2005, we do not find any substance in the submission that Clause (1A) would come into operation with retrospective effect. Counsel for the Revenue has not produced the speech of the Finance Minister - Decided against Revenue. - 2741-2742 of 2001 - - - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a [2003 (162) E.L.T. 1143], has allowed the appeals. 2. The Revenue did not file any appeal either against the decision in the main case, i.e., Everest Convertors (supra) or the subsequent cases referred to above, except the present one. This Court in Birla Corporation Ltd. v. Commissioner of Central Excise [2005 (186) E.L.T. 266 (S.C.)], relying upon an earlier decision of this Court, held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y." 3. The aforesaid decision in Birla Corporation's case was followed in a catena of cases. See : Collector of Central Excise, Pune v. Tata Engineering Locomotives Co. Ltd. [2003 (11) SCC 193]; Berger Paints India Limited v. Commissioner of Income Tax, Calcutta [2004 (12) SCC 42]; Birla Corporation Limited v. Commissioner of Central Excise [2005 (6) SCC 95]; Jayaswals Neco Limited v. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Section 5A of the Act was introduced by Act No. 18/2005 with effect from 13th May, 2005. Counsel contends that Clause (1A) being clarificatory in nature would be retrospective in operation. Prima facie, in view of the fact that Clause (1A) came into effect w.e.f. 13th May, 2005, we do not find any substance in the submission that Clause (1A) would come into operation with retrospective effect. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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