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TMI Blog2015 (12) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... he CBLR 2013 was issued in suppression of CHALR 2004 and it is specifically stated that it is made, except as respect things done or omitted to be done before such supersession. Therefore, what did not exist before promulgation of CLBR 2013, cannot be brought into existence on a date prior to such promulgation by virtue of having such a provision in the new CBLR 2013. Such provisions of CBLR 2013 can be effective only from the effective date of the notification which brought the CBLR 2013 into existence. - provisions for imposing penalty were not in existence under the provisions of CHA LR 2004. Therefore, the same cannot be brought into effect before 21.06.2013 on which date CBLR 2013 having the provisions for imposing penalty came in to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainable. He also relied upon the decision of the Hon'ble High Court of Bombay in the case of Greatship (India) Limited vs. Commissioner of Service Tax, Mumbai - 2015 (39) STR 754 (Bom.). 3. On the other hand, learned Authorised Representative for the Revenue submitted that the enquiry proceedings against the appellant were initiated on 17.12.2013. Hence, the provisions of CBLR 2013, which came into effect from 21.06.2013 would be applicable. He relied upon the decision of the Tribunal in the case of Ramaans Total Logistics Pvt. Limited vs. Commissioner of Customs (Prev.), Jamnagar 2014 (307) ELT 299 (Tri. Ahmd.). However, it is observed that the facts of the case there were different and issue was jurisdiction of CESTAT to hear the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... force in our findings from the decision of the Hon ble Bombay High Court in the case of Greatship (India) Limited vs. Commissioner of Service Tax, Mumbai (Supra). For better appreciation, the relevant portion in Para 36 of the decision of their Lordships is reproduced below:- 36. It could thus be clear that the legislative intent is to supersede the 2002 Notification as amended in 2009 and substitute with 2010 Notification. The legislative intent could further be gathered from the following words : except as things done or omitted to be done before such supersession. It would thus be seen that what has been saved by the notification upon supersession is only in respect of things done or omitted to be done before supersession, i.e., bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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