9911796707
TMI BlogRetrospective validation of action taken under Section 11A of Central Excise Act, 1944, under Finance Act 2000X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Solicitor General. Your are requested to take follow up action in accordance with the advice of the ASG. 3. This may be brought to the notice of filed formations. 4. Receipt of this Circular may please be acknowledged. OFFICE OF SHRI KIRIT N.RAVAL ADDITIONAL SOLICITOR GENERAL SUPREME COURT NEW DELHI My opinion is sought on the question of the scope and amplitude of the retrospective amendment to Section 11A of the Central Excise Act, specifically enacted to protect the Revenue's interest after the judgment of the Hon'ble Supreme Court in the case of Collector of Central Excise vs. M/s Cotspun Ltd. , 1999 (113) ELT 353 (SC). My attention is drawn to the fact that by virtue of Section 110 of the Finance Act, 2000, any action tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ckground, my opinion is sought on the following queries:- (1) Whether it is correct to hold that the amendments would only cover demands for a period of six months prior to issue of SCN? (2) Whether demands for the extended period, where such demands were held as time barred on the ground that there was approved classification list/price list etc. would be covered by the amendments? (3) Whether these provisions would apply to proceedings that have attained finality and where appeal periods have expired? (4) Could recoveries be made in such cases, and what would be the period up to which such proceedings could be reopened and recoveries made? (5) What would be the time limit, if any, for initiating proceedings under the amended provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence to make a valid law, it can at any time, make such a valid law and make it retrospectively so as to bind even past transactions." Therefore, where notices have already" been issued, the judgments rendered in the context of the earlier provision would cease to be of c relevance. In fact, in the case of Cotspun itself, where the judgment of the Supreme Court was rendered, in view of the validating provisions, recovery could be made notwithstanding the Cotspun judgment. Under these circumstances, if the SCNs have been issued then even in respect of past proceedings where even judgments have been rendered, it will be open to the Department to make recoveries. Query No.4: Recoveries can be made in such cases for the period subsequent to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
