2004 (2) TMI 515

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....18.76 and imposed a penalty of Rs. 1,00,000/- referring to order-in-original No. 65/87, dated 21-9-87 of the Commissioner of Central Excise, Madurai read with Madurai-II Division Assistant Commissioner's letter C No. V/59/3/36/87-Cell, dated 25-11-87. 2. The Assistant Commissioner passed the order titled as "speaking order" confirming duty and imposing penalty consequent to the provisions contained in Section 110 of Finance Act, 2000. The said section validates the action taken during the period from 17-11-80 till the enactment of Finance Act, 2000 (12-5-2000). The said Section 110 of Finance Act, 2000 was introduced so as to enable the recovery of any duty short-levied/non-levied etc. for the past period from the date of issue of s....

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....AT judgments in the case of (1) LML Ltd. v. CCE, Kanpur reported in 2003 (162) E.L.T. 719 (T) = 2003 (57) RLT 517 (CEGAT), (2) Commissioner of Central Excise, Calcutta-IV v. Kesoram Rayon reported in 2002 (145) E.L.T. 561 (Tri. - Kolkata). In the context of provisions of Section 112 of Finance Act, 2000, it was held in the aforesaid judgments that Section 112 of Finance Act, 2000 does not have the effect of reopening the matter settled by the higher authorities. 6. We note that the departmental authorities below have misread the provisions of Section 110(2) of Finance Act, 2000. The said provisions are extracted below :- "Any action taken or anything done or purporting to have been taken or done under Section 11A of the Central E....