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TMI BlogRetrospective application of Sec. 11AB of the Central Excise Act, 1944X X X X Extracts X X X X X X X X Extracts X X X X ..... as to whether provisions of Section 11AB of the Central Excise Act, 1944, will apply to past clearances or not. 2. The Board had clarified vide F.No. 354/118/96-TRU dt. 6.1.97 (Para 3) that it would apply even to past cases where duty u/s 11A(2) is determined on or after 28.9.96. 3. Further, on the matter being referred to the Solicitor General of India (SG), in his detailed opinion dt. 3.1.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dras High Court (RCP No.1/99) was dismissed on 12.5.2000. The Deptt.'s SLP (CC 7698/2000) against the High Court order was dismissed by the Apex Court on 27.11.2000. 5. The matter has been examined in the Board. It is seen that Section 11AB(2), when it was introduced on 28.9.96, inter alia stated that the provisions of sec. 11AB(1) - i.e. for charging interest -- would not apply to cases where du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proviso to section 11AB(1), as inserted w.e.f. 11.5.2001, makes it quite clear that duty becomes `payable' on the basis of instructions or directions of the Board also and not necessarily because of adjudication of a case. 7. Thus, the net effect of the judgement in the case of M.P. Tapes and the amendment made to section 11AB w.e.f. 11.5.2001 is that the said section can be invoked only in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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