https://www.taxtmi.com/caselaws?id=250179 The Tribunal ruled in favor of the appellant, M/s Godfrey Philips India Ltd., regarding the applicability of the enhanced rate of excise duty on cigarettes. It held that the enhanced rate should apply from the date of enactment of the Finance Act, rejecting the department's contention for retrospective application. The Tribunal also granted a stay against duty demand, interest, and penalty, waiving the pre-deposit requirement and suspending the recovery process pending appeal. The decision was based on a thorough analysis of legal provisions and circulars, establishing a prima facie case for the appellant. en-us Tue, 27 May 2014 00:00:00 +0530 Sat, 10 Jan 2015 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250179 The Tribunal ruled in favor of the appellant, M/s Godfrey Philips India Ltd., regarding the applicability of the enhanced rate of excise duty on cigarettes. It held that the enhanced rate should apply from the date of enactment of the Finance Act, rejecting the department's contention for retrospective application. The Tribunal also granted a stay against duty demand, interest, and penalty, waiving the pre-deposit requirement and suspending the recovery process pending appeal. The decision was based on a thorough analysis of legal provisions and circulars, establishing a prima facie case for the appellant. Case-Laws Central Excise Tue, 27 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250179