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TMI Blog2014 (8) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 11.2.2014 after consulting the Ministry of Law & Justice and as per the revised clarification given in para 9 of the said circular "the tariff rate of duty on cigarettes levied vide amendments in the Finance Act, 2012, shall be applicable from the date of enactment of the said Finance Act, i.e. 28.5.2012 and not from 17.3.2012 - appellant has made out a prima facie case for grant of stay - Stay granted. - E/85407/14 - Stay Order No. S/310/2014-WZB/C-II(EB) - Dated:- 27-5-2014 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Shri Narendra Dave, Adv. For the Respondent : Shri Shobha Ram, Commissioner (AR) PER : P R Chandrasekharan The appeal and stay application are directed against the Order-in-Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t made in the finance bill is retrospective and accordingly, confirmed a duty demand of ₹ 5,09,78,534/- (sic) applying the enhanced rates retrospectively. Aggrieved of the same, the appellant is before us. 3. The learned Counsel for the appellant submits that the amendments made to Finance Bill becomes operational only on the assent of the Finance Bill and therefore, the enhanced rate of duty on cigarettes would become applicable only w.e.f. 28.5.2012. Reliance is also placed on the decision of Hon'ble High Court of Calcutta in the case of Ultra Tech Cement Ltd. in Central Excise Appeal No. 5 of 2013 passed on 13.5.2014. Therefore, he pleads for grant of stay. 4. The learned Addl. Commissioner (AR) appearing for the Revenue, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not have been collected if the provision adopted in the enactment had been the declared provision. Provided that the rate at which refunds of any duty may be made under this sub-section shall not exceed the difference between the rate of such duty proposed in the declared provision and the rate of such duty in force when the Bill was introduced. 5.2 It is significant to note that the PCTA does not provide for recovery of any dues when the rates are amended upwards subsequent to the introduction of the bill. Therefore, prima facie, it can be viewed that any amendment resulting in increase in the rate of excise duty will not have any retrospective effect. 5.3 We further notice that the Board has reviewed the clarification given ear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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