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TMI Blog2008 (2) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... anded to Adjudicating Commissioner to consider the cases taking into account the pleas made by the Appellants that the subsequent Not.55/06 is of clarificatory nature and would have retrospective validity to the intervening past period - C/228, 229 & 13/2007 - A/313-315/KOL/2008 - Dated:- 27-2-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per: Chittar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, we find that the Ministry is collecting the necessary data from the field-formation to consider whether the cases of the Appellants would be covered under Section 28A of the Customs Act, 1962. We take note of the fact that Section 28A of the Customs Act, 1962 empowers the Government not to recover duties not levied or short levied as a result of general practice. No doubt, the Government machin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on news print. The Appellants have again been given the benefit of exemption in excess of basic Customs duty of 5 per cent under a subsequent Notification No. 55/2006-Gus., dated 6-6-2006. It is the case of the Appellants that the Government's Policy since long has been very clearly in favour of charging only a small duty amount of 5 per cent on all news print irrespective of its size. They have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of an exemption granted under said Section 28A, the validity of the demand notices would have to be re-considered in the light of such exemption. In the event, the Govt. decides not to issue an exemption under Section 28A, the Adjudicating Commissioner has still to consider and decide the cases taking into account the pleas made by the Appellants that the subsequent Notification No.55/2006-Cus. i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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