2014 (10) TMI 273

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... extended by way of amendment to Finance Act with retrospective effect, retrospectivity is not permissible to create an offence retrospectively and further liability to payment of interest cannot be said to have been created with retrospective effect. In my opinion both these decisions apply to the facts of this case. As regards the decision in the case of SKF India Ltd. [2009 (7) TMI 6 - SUPREME .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is liable to pay interest on the duty amount of ₹ 1,66,220/- already paid by them or not. 2. Learned CA submits that in the case of very same commodity and on the very same issue, this Tribunal in the case of CCE, Indore v. Premier Industries Ltd. [2009 (248) E.L.T. 833 (Tri.-Del.)] had taken a view that no interest is payable. He also relies upon the decision of the Hon ble Supreme Court .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... here could not have been any short-levy or short-payment of duty prior to 13-5-2005. Learned AR has not been able to show whether any appeal has been filed against this decision. Further I also find that as submitted by the learned CA, the decision of the Hon ble Supreme Court in the case of Star India Pvt. Ltd. also applies to the facts of this case. In that case also Hon ble Supreme Court observ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X