Finance Act, 2000. According to the appellant the intention of the amendment made by Finance Act, 2003 was not to issue fresh show cause notices ... Section 73 of the Act. It was further contended that the amendment made by Section 158 of the Finance Act, 2003 inserting Section
purposes, as validly and effectively taken or done as if the amendment made by Sub-section (1) had been in force at all material times ... always to have been validly assessed or collected as if the amendment made by Sub-section (1) had been in force at all material times
invoice which is not permissible in view of the amendment made in Rule 57G disallowing credit of duty after six months of the date ... existing right cannot be destroyed by an amendment unless the amendment is shown to have been made retrospectively by express words or necessary in-tendment
purposes, as validly and effectively taken or done as if the amendment made by Sub-section (1) had been in force at all material times ... have been, as validly levied, assessed or collected as if the amendment made by Sub-section (1) had been in force at all material times
however, contended that the amendment made in Notification No. 5/99-CE dated 28.2.99 is clarificatory in nature and accordingly is having retrospective effect from ... amendment gave a benefit which was clearly not available earlier. In view of this, it cannot be said that the amendment made subsequently was clarificatory
removal of doubts, it is hereby declared that notwithstanding the amendment made in clause (8) of Section 2 of the Customs ... which was agitated was, as to whether in view of the amendment made in the definition of the Collector of Customs in Section
purposes, as validly and effectively taken or done as if the amendment made by Sub-section (1) had been in force at all material times ... have been, as validly levied, assessed or collected as if the amendment made by Sub-section (1) had been in force at all material times
Collector of Customs (Appeals), Bombay, after analysing the amendment made in the original Notification No. 162/90-Cus., dated 30-3-1990 held that ... amended from time to time and we are concerned with the amendment made by Notification No. 262/92-Cus., dated 27-8-1992. Under this
that in this case the provisional assessment was finalized before the amendment made in Rule 9B and the amount of excess duty paid ... extra was determined much before amendment. Therefore, the refund should be allowed to the appellants and the amendment made in the provisions to Rule
COMMENTS
The Appellate Tribunal in this case has held that the amendment made to Rule 57Q of the Central Excise Rules, 1944, by Notification ... September, 1996."
The amendment in question to Rule 57Q was made by Rule 10 of Notification No. 14/96-C.E. (N.T.), thus
