Prospective Implementation of Quasi-judicial orders in recurring issues relating to assessment

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..... ;द्रीय उत्पाद शुल्क , सेन्ट्रल एकसाईज भवन रेस कोर्स रिंग रोड .....

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..... hereby directed that all quasi-judicial orders laying down principles of Classification, Valuation and Cenvat Credit having recurring implications and decided by the adjudicating authority after following the due principles of natural justice must be implemented prospectively even though the party may go in appeal, provided there is no stay on the operation of the order. In important cases of asse .....

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..... Excise Rules do not make any provision for payment of duty under protest. However, Para 3.2, Part III, Chapter 13 of the Central Excise Manual of Supplementary Instructions issued in terms of Rule 31 of the Central Excise Rules, 2002 lays down the procedure to be followed in case the assessee wants to pay duty under protest. The relevant portions of the same are reproduced below: (i) T .....

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..... l within stipulated period, the assessee shall not have any right to pay duty under protest . 4. In case the assessee feels he has a strong case, the amount paid under protest may be kept in the receivables account (not passed on to the customers) so as to keep alive his / refund claim without attracting the mischief of unjust enrichment in the eventuality of his winning the case in appe .....

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