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TMI Blog1985 (8) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... 1982 under Clause 52 whereof the provisions thereunder shall be deemed to prevail and to have always prevailed over all notifications issued on or after 19-6-1980 but before 23-2-1982 and all duties of excise levied, assessed or collected or purporting to have been levied, assessed or collected on or after 19-6-1980 but before 23-2-1982 on matches shall be deemed to be and shall be deemed to have always been as validly levied, assessed or collected. Following the said Show Cause Notices adjudication was held and under Order dated 18-11-1982 (in the case of Kaipully Match Industries) and Order dated 17-11-1983 (in the case of Mayyanand Panchayat Co-operative Society Ltd.) the demands were confirmed for payment of differential duty as mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by the orders passed by the Madras High Court in the case of Devi Match Factory and Others v. Superintendent of Central Excise, Sattur [1983 E.L.T. 99 (Mad.)] or in any other case, directing the benefit of notification No. 99 of 1980 to be given without reference to the provisos 1 and 2 to that notifications. Shri Kunhikrishnan has confirmed that the appellants were not covered by the orders mentioned in the above-mentioned case or in any other similar case. 5. Shri Kunhikrishnan contended that irrespective of the terms of Section 52 of the Finance Bill, 1982 above-mentioned, the department cannot extend the demand without reference to the provisions regarding limitation as contained in the Central Excises and Salt Act. He therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the rules from 1945. This would mean that duty had to be levied and collected in accordance with the provisions of the Act and the rules from 1945. Section 51 of the Finance Act does no more than this, besides making the penal provisions inapplicable for past transactions. It does not touch any of the other provisions of the Act or the rules. This means, that levy, collection, assessment of penalties etc. would all have to be done in accordance with the provisions of the Act and the rules as in force from time to time. Prior to the enforcement of Sections 11 and 11B of the Act with effect from November 17, 1980 by the Amending Act 25 of 1978, the limitation for recovery of duty not levied or not paid or short levied or short paid or erron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s reported in 1983 E.L.T, 239 (Del.) a Division Bench of the Delhi High Court, considered another amendment made in the Central Excises and Salt Act, 1944 by the same Act, namely, the Finance Act of 1982. The amendment which was required to be considered by the Delhi High Court also contained in the Amendment Act a saving clause with a sub-section identical with sub-section (2) (d) in the saving clause to Section 47 of the Finance Act, 1982. The Delhi High Court has held that this provision means that levy, collection, assessment of penalties etc. would all have to be done in accordance with the provisions of the Act and the rules as in force from time to time. The period prescribed for such collection, either in the Act or in the rules, co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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