2008 (5) TMI 54

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..... ce had retrospective effect - benefit of exemption from payment of NCCD on chewing tobacco for the period 1-9-2002 to 16-10-2002, is not justified – revenue’s appeal allowed - E/690/2005 - 435/2008 - Dated:- 2-5-2008 - Shri P.C. Chacko, Member (J) Smt. R. Bhagyadevi, SDR, for the Appellant. None, for the Respondent. [Order] - This appeal is by the Revenue. There is no representatio .....

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..... on added National Calamity Contingent Duty (NCCD, for short) [leviable under Section 136 of the Finance Act, 2001] also to the duties of excise for the purpose of exemption. In the impugned order, the learned Commissioner (Appeals) held that this amendment was clarificatory and hence had retrospective effect and, accordingly, he granted the benefit of exemption from payment of NCCD on chewing toba .....

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..... pective in the absence of express provision to this effect in the Notification. The Tribunal's decision cited by the learned SDR is to the effect that any substantive amendment in law would have only prospective application. There can be no rebuttal of the proposition that addition of NCCD to the list of Basic Excise Duty and Additional Duty of Excise for the purpose of exemption is a substantive .....

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