Full Judgment Text
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CASE NO.:
Appeal (civil) 3596 of 2005
PETITIONER:
SUCHITRA COMPONENTS LTD
RESPONDENT:
COMMISSIONER OF CENTRAL EXCISE,GUNTUR
DATE OF JUDGMENT: 17/01/2007
BENCH:
Dr. AR. LAKSHMANAN & V.S. SIRPURKAR
JUDGMENT:
JUDGMENT
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.
We 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.
The 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.
In view of the submission made by the learned counsel for
the appellant and also of the judgment of this Court in C.A.
No.4484/05 (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 Tribunal.
The Civil Appeal stands allowed on the above terms. No
costs.