1996 (10) TMI 76

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..... t there was an "imposition" of excise duty upon them or that they became liable thereto under Entry 68, not when the said Bill was enacted, but from 28th February, 1982. It cannot be held that in advancing the argument which the Tribunal accepted, as we do, the Revenue made an attack on its own declaration. The revenue was entitled to urge the true scope of the declaration as applying only where there was, in fact, an imposition or increase in excise duty by virtue of the said Bill. Appeal dismissed.
S.P. Bharucha and S.C. Sen, JJ. [Judgment per : Bharucha, J.]. - This appeal relates to the Provisional Collection of Taxes Act, 1931. 2.The appellants manufacture plastic piece parts such as radio cabinets, knobs, etc. The plastic piece p .....

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..... duties of customs or excise". Section 2 thereof defines a "declared provision" to mean "a provision in a Bill in respect of which a declaration has been made under Section 3". Section 3 reads thus : "3. Power to make declarations under this Act. - Where a Bill to be introduced in Parliament on behalf of Government provides for the imposition or increase of a duty of customs or excise, the Central Government may cause to be inserted in the Bill a declaration that it is expedient in the public interest that any provision of the Bill relating to such imposition or increase shall have immediate effect under this Act." Under the provisions of Section 4 a declared provision has the force of law immediately on the expiry of the day on which th .....

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..... try 15A(2) came into effect on the expiry of the day on which the said Bill was introduced, that is, on 28th February, 1982. The basis of the submission was that articles falling under the unamended Entry 15A(2) were exempt from excise duty by reason of the aforesaid Exemption Notification. By reason of the proposed amendment of Entry 15A(2), The plastic piece parts became liable to duty under Entry 68. The plastic piece parts were, therefore, liable to excise duty under Entry 68 on and after 28th February, 1982. It was also submitted that no attack by the Revenue on its own declaration should be entertained. 9.As we see it, the submission on behalf of the appellants proceeds upon an erroneous footing. Section 3 of the Provisional Collecti .....

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