https://www.taxtmi.com/caselaws?id=52365 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. en-us Fri, 10 Oct 2003 00:00:00 +0530 Tue, 05 Oct 2010 13:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52365 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. Case-Laws Central Excise Fri, 10 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52365