2014 (11) TMI 916

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..... f Portland Pozzolana Cement falling under sub-heading 25232930 of the First Schedule to the Central Excise Tariff Act, 1985 - demand raised arising out of the substitution of tariff rate of ₹ 900/- per ton in place of ₹ 600/- per ton for the intervening period from 29.04.2008 to 09.05.2008 - Calcutta High Court admitted the appeal of Revenue against the decision of CESTAT, Kolkata on t .....

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..... of law:- (i) Whether power under Section 3 of the Provisional Collection of Taxes Act, 1931 to give immediate effect to a Bill before its passage by a declaration of expediency in public interest extends to amendments as well? (ii) If amendment is proposed after a declaration under Section 3 of the Provisional Collection of Taxes Act, 1931, but before the introduction or passage .....

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