https://www.taxtmi.com/caselaws?id=170827 The High Court of Calcutta upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal regarding the effective date of an enhancement in duty on cement. The Court ruled that amendments to a bill cannot retroactively apply to entries not originally present in the bill at the time of the declaration under the Provisional Collection of Taxes Act, 1931. The judgment emphasizes the need for accurate drafting and timing in legislative processes to ensure subsequent changes align with the legal framework. en-us Tue, 13 May 2014 00:00:00 +0530 Thu, 18 Jun 2015 15:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170827 The High Court of Calcutta upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal regarding the effective date of an enhancement in duty on cement. The Court ruled that amendments to a bill cannot retroactively apply to entries not originally present in the bill at the time of the declaration under the Provisional Collection of Taxes Act, 1931. The judgment emphasizes the need for accurate drafting and timing in legislative processes to ensure subsequent changes align with the legal framework. Case-Laws Central Excise Tue, 13 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170827