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

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..... 2351; उत्पाद शुल्क, "सेन्ट्रल एकसाईज भवन रेस कोर्स रिंग रोड राजकोट ३६० ० .....

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..... ions 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 assessment with recurring implication, the issue may be decided by Commissioners irrespective of monetary limits as laid down in Section 12E of th .....

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..... f 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) The assessee shall inform the Superintendent or Inspector of Central Excise in writing giving reasons for paying duty under protest and a dated ackn .....

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..... nt 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 appeal. 5. Field formations may strictly follow the above instructions. (V. Padmanabhan) Commissioner
Circular, Trade Notice, Public Notice, Instructionsor Offi .....

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