Retrospective amendment cannot deny Certificate 'A' for duty paid under earlier adjudication orders under the pre-amendment regime.

Amended Rule 57E of the Central Excise Rules, 1944 could not be applied retrospectively to deny Certificate 'A' where duty had been paid pursuant to earlier adjudication orders under the pre-amendment regime. The duty demand had been confirmed on suppression allegations under the proviso to Section 11A(1) of the Central Excise Act, 1944, but the relevant clearances and payment orders pre-dated the amendment effective from 1-3-1997. As no rule then in force authorised denial of the certificate on that basis, the later amendment could not defeat the assessee's entitlement. Certificate 'A' was therefore available to the assessee.

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Issues: Whether the amended Rule 57E of the Central Excise Rules, 1944 could be applied retrospectively so as to deny Certificate 'A' in respect of duty paid pursuant to earlier adjudication orders.

Analysis: Duty had been confirmed by invoking the proviso to Section 11A(1) of the Central Excise Act, 1944 on allegations of suppression, but the demand related to clearances and adjudication orders that were prior to the amendment to Rule 57E which came into force on 1-3-1997. On the facts, the duty was paid pursuant to orders passed much earlier, and there was no provision then in force to deny Certificate 'A' on the basis relied upon by Revenue. The later amendment could not be applied to payments made under the earlier regime to defeat the assessee's entitlement.

Conclusion: The amended Rule 57E could not be given retrospective effect to deny Certificate 'A', and the assessee was entitled to the certificate.

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