2007 (5) TMI 477

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....D BY : S/Shri A. Hore, JDR, R.K. Chowdhury assisted by B.N. Pal, Advocates, for the Appellant. Shri A. Madhav Rao, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides at length in respect of these nine appeals, four of which have been filed by the Department and five of them have been filed by M/s. Dharampal and Satyapal Ltd. and others....

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....uired to be issued in this case in terms of the said Order of the Hon'ble Supreme Court, and the lower Appellate Authority is not correct in not upholding the Orders-in-Original. 2. Shri A. Madhav Rao, learned Advocate appearing for the respondents and vice versa, does not challenge the duty-liability, but states that interest is not payble for the entire period in view of the Order-in-App....

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....t in the case of R.C. Tobacco Pvt. Ltd. (cited supra) squarely covers the issue at hand. In the said case, the very same impunged Notification No. 32/99-C.E. and its retrospective amendment in respect of the impugned goods have been considered by the Hon'ble Supreme Court. The constitutional validity of such retrospective amendment has been upheld as also the other provisions introduced by Section....

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....ns of the Hon'ble Supreme Court cited above, to conclude that in the cases where refund has been allowed after finalisation of assessment, the demands pursuant to the retrospective amendment cannot be sustained. We further find that it is not possible to conclude from the cited judgments that interest is not payable from the date specified in view of the retrospective amendment. 3. In view....