2013 (11) TMI 789

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..... te of payment of additional duty of customs. The Notification does not explain the exact meaning of the word ‘from’ - the provisions of Sec. 9 of General Clauses Act, 1897 has been correctly applied in view of the manner in which Sec. 9 has been enacted - It can be seen that in any of the Central Act or Regulations, if the word “from” is used, the day on which that event has taken place has to be .....

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..... ct, 1897. The Revenue is in appeal against the decision on the ground that the Commissioner could not have relied upon the provisions of General Clauses Act for refund under Notification No. 102/2007. 2. Nobody is present on behalf of the Respondents. 3. Heard Ld. A.R. 4. On going through the records, I find that according to the Notification No. 102/2007, the importer is required to file th .....

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..... or the purpose of including the last in a series of days or any other period of time, to use the word to . (2) This section applies also to all [Central Act] made after the third day of January, 1968, and to all Regulations made on or after the fourteenth day of January, 1887. 5. It can be seen that in any of the Central Act or Regulations, if the word from is used, the day on which that e .....

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