Supreme Court - Daily Orders
C.C.E., Nagpur vs Uniworth Textiles Ltd. on 28 August, 2015
Bench: A.K. Sikri, Rohinton Fali Nariman
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 2857 OF 2006
C.C.E., NAGPUR ... Appellant
VERSUS
UNIWORTH TEXTILES LTD. ... Respondent
WITH
CIVIL APPEAL NO. 3864 OF 2006
O R D E R
The assessee had cleared 'rejects' of all wool fabrics and polywool fabrics into DTA without payment of appropriate duties of 'surcharge', 'Special Additional Customs Duty' and 'Countervailing duty' (CVT). Show cause notice was issued in this behalf. The respondent filed reply thereof contesting the show cause notice and submitted that the duty on the aforesaid components was not leviable as per the provisions of Section 3 of the Customs Tariff Act 1975 which existed at the relevant time. The Commissioner noted that Section 3 was amended only in the year 1999 and therefore, demand prior to the year 1999 could not be made and dropped the proceedings. This order has been upheld by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT'). Insofar as the period after the year 1999 is concerned, the matter is remitted back to the adjudicating authority for fresh consideration. Signature Not Verified Digitally signed by Gulshan Kumar Arora Date: 2015.09.10 17:50:08 IST Reason: In these appeals, we are concerned with the period C.A. No. 2857/2006 etc. 1 prior to the year 1999. Insofar as the demand prior to the year 1999 is concerned, we do not find any error in the view taken by the Commissioner which is upheld by the CESTAT also that Section 3 was amended retrospectively vide Notification No. 2/95-CE dated 04.01.1995 which was amended by Notification No. 38/99 dated 16.09.1999 making it prospectively.
We are in agreement particularly when we find that larger Bench of the Tribunal in the case of 'Fabworth (India) Ltd. v. Commissioner of Central Excise, Nagpur' [2002 (143) ELT 663 (Tri-LB)] has taken the same view which has been accepted by the Department as no appeal was preferred thereagainst. The view was reiterated in 'Modern Denim Ltd. v. Commissioner of Central Excise, Ahmedabad' [2006 (202) ELT 196 (Tri-LB)].
These appeals are, accordingly, dismissed.
........................., J.
[ A.K. SIKRI ] ........................., J.
[ ROHINTON FALI NARIMAN ] New Delhi;
August 28, 2015.
C.A. No. 2857/2006 etc. 2 ITEM NO.102 COURT NO.14 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No. 2857/2006 C.C.E., NAGPUR Appellant(s) VERSUS UNIWORTH TEXTILES LTD. Respondent(s) (With office report) WITH
C.A. No. 3864/2006 (With Office Report) C.A. No. 5674-5678/2008 (With Office Report) C.A. No. 5244-5246/2009 (With Office Report) Date : 28/08/2015 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. Yashank Adhyaru, Sr. Adv.
Ms. Nisha Bagchi, Adv.
Ms. B. Sunita Rao, Adv.
Ms. Sujeeta Srivastava, Adv.
Ms. Pooja Sharma, Adv.
Ms. Neelam Chand, Adv.
Mr. Anurag, Adv.
Mr. B. Krishna Prasad, Adv.
For Respondent(s) Mr. Rupesh Kumar, Adv.
Mr. Jitin Singhal, Adv.
Ms. Pankhuri Shrivastava, Adv.
Mr. Partik, Adv.
UPON hearing the counsel the Court made the following O R D E R C.A. No. 2857/2006 C.A. No. 3864/2006 The appeals are dismissed in terms of the signed order. C.A. No. 5674-5678/2008 C.A. No. 5244-5246/2009 The appeals may be listed on Tuesday, 01st September, 2015.
(Nidhi Ahuja) (Renu Diwan)
COURT MASTER COURT MASTER
[Signed order is placed on the file.] C.A. No. 2857/2006 etc. 3