TMI Blog2007 (8) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... 5109 of 2002 and 855 of 2006 - - - Dated:- 6-8-2007 - Dr. Arijit Pasayat and Lokeshwar Singh Panta, JJ. [Judgment per : Arijit Pasayat, J.]. - Challenge in these appeals is to the order passed by the Division Bench of the Gujarat High Court dismissing the writ petition filed against the orders of the Customs, Excise (Gold) Control Appellate Tribunal, West Regional Bench, at Mumbai (in short 'CEGAT'). 2.Background facts in Civil Appeal No. 5109 of 2002 in a nutshell are as follows : A show cause notice was issued to the appellant alleging that the appellant was not entitled to the exemption under Notification No. 208/83-C.E., dated 1-8-1983 on the final product falling under Tariff Item No. 25(9)(ii). Allegation was that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty and penalty were leviable. The order was challenged before the CEGAT which dismissed the appeal. It was held that the amendment made to the notification on 27-3-1987 has prospective application and has no retrospective application as contended by the appellant. It was further held that items which were earlier included were specified. Therefore, the stand that the amendment was merely clarificatory is without any substance. It was held that duty liable was to be reduced by the duty payable from 27-3-1987 to 31-8-1987 amounting to Rs. 2,28.898.80. The penalty was reduced to Rs. 75,000/-. 3.In the appeal before the High Court stands taken before the Adjudicating Authority and CEGAT were reiterated. The High Court by the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... empt from excise duty." 7.A bare reading of the circular clearly shows that it was intended to have prospective effect. 8.It is to be noted that in the Circular dated 31-3-1987 it has been stated that the "products like bars and rods made from such ship breaking scrap would "now" exempt from excise duty". The effect of the word "now" is that it is to operate henceforth. If the intention was to give retrospective effect, it would have been stated to be so specifically. 9."Retrospective" means looking backward, contemplating what is past, having reference to a statute or things existing before the Statute in question. Retrospective law means a law which looks backward or contemplates the past; one, which is made to affect acts or facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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