Suchitra Components Ltd Vs. Commissioner of Central Excise,Guntur  Insc 52
(17 January 2007)
Ar. Lakshmanan & V.S. Sirpurkar
O R D
E R This appeal is directed against the final order no.204/05- NB-A dated 14th
January, 2005 passed by the Customs, Excise & Service Tax Appellate
Tribunal, New Delhi in Appeal No.E/3422/93-NB-A.
have heard Mr. A.R. Madhav Rao, learned counsel for the appellant and Mr. K. Radhakrishna,
learned Senior Counsel for the respondent. We have perused the orders passed by
the lower Authorities and also of the Tribunal.
point raised by the learned counsel for the appellant is covered by the recent
judgment of this Court in Civil Appeal No.4488 of 2005, Commissioner of Central
Excise, Bangalore versus M/s. Mysore Electricals Industries Ltd., reported in
2007 (204) E.L.T. 517. In the said Judgment, this Court held that a beneficial
circular has to be applied retrospectively while oppresive circular has to be
applied prospectively. Thus, when the circular is against the assessee, they
have right to claim enforcement of the same prospectively.
view of the submission made by the learned counsel for the appellant and also
of the judgment of this Court in C.A.
(supra), the appellant is liable to pay the duty from 29.8.1990 i.e. from the
date of issue of the show cause notice and not from 1.3.1990 as ordered by the
Civil Appeal stands allowed on the above terms. No costs.