Central Excises-Amendment to Section 4 of the Central Excises and Salt Act, 1944, by the Finance Act, 1982 - Instructions regarding - Central Excise - 6/37/82-CX.1

Central Excises-Amendment to Section 4 of the Central Excises and Salt Act, 1944, by the Finance Act, 1982 - Instructions regarding F. No. 6/37/82-CX.1 Dated 14-5-1988 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excises-Amendment to Section 4 of the Central Excises and Salt Act, 1944, by the Finance Act, 1982 - Instructions regarding. The Finance Bill, 1982 has been passed by both the Houses of Parliament and has received the President's assent on 11-5-1982. Thus the amendment to section 4 proposed in clause 47 of the Finance Bill, 1982, has become law and part of section 4 of the Central Excises and Salt Act, 1944. Effect of this amendment has already been explained in para 58 (Part E) of the Budget instructions on Central Excises issued under the Ministry's D.O. letter F. No. 344/1/82-TRU, dated 27-2-1982. 2. The provisions of sub-section (2) of section 47 of the Finance Act, 1982, have the effect of nullifying any judgment, decree or order of any Court or Tribunal or any order or decision of any adjudication, appellate or revisionary authority or any other authority, which is inconsistent with the amendment provisions of section 4. Therefore, if duty leviable in terms of the amended section 4 has not been collected or has been refunded in terms of any aforesaid judgment, decree, order or decision the same has not become recoverable with effect from 1st October, 1975. All such assessments from 1-10-1975 onwards, may, therefore, be reopened, the correct duty liability determined and differential duty demanded, wherever necessary. Demand notices for such recoveries may immediately be issued under sub-section (2)(d) of section 47 of the Finance Act, 1982. It may be noted that these demand may have to be made under Sub-section 2(d) of Section 47 of the Finance Act, 1982 and not under section 11A of the Central Excises and Salt Act, 1944, would not, therefore, be applicable to such demands. Similarly, where refund has become due on account of the said amendment to section 4, such refund may be claimed and granted under the provisions of sub-section (2)(c) of section 47 of the Finance Act, 1982 and the provisions of section 11D of the Central Excises and Salt Act, 1944 including the time-limit laid down therein may not be applicable to such refunds. 3. As per the provisions of sub-section (2)(b) of section 47 of the Finance Act, 1982, no suit or other proceedings shall be maintained or continued in any Court and no enforcement of any decree or order directing the refund of any duty shall be made. Wherever suits or proceedings are pending in any Court, the provisions of Section 47 of the Finance Act, 1982, may be brought to the notice of the Court and the Court may be moved immediately for dismissing such suit/or proceedings. Where a stay against recovery of such duties has been granted by the Court or the Court has ordered refund of such duty as an interim relief, the Court may be moved for vacation of such order. Similarly, action for informing the Supreme Court in those cases where special Leave petition/Appeals have been filed; for suitable modification of such SLPs/appeals and for modification/vacation of interim order granted by the Supreme Court may also be taken. It may please be ensured that such applications are filed in the Courts immediately and in case of High Courts before they close for summer vacation.