2008 (7) TMI 679

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.... Respondent. [Order per : P.G. Chacko, Member (J)]. -  Prior to 1-4-2000, manufacturer of excisable goods had the facility of monthly payment of duty. Accordingly, the duty for all clearances of goods for a calendar month required to be paid on or before the 5th day of the succeeding month. With the omission of the Rule on 1-4-2000, this facility was revoked. The appellants had party defaul....

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....ent appeal, the assessee has challenged the demand of interest and the imposition of penalties. The ld. counsel has supported the challenge against the penalties by relying on "Explanation to Section 132 of the Finance Act, 2001. He has relied on the decision of the apex court in Star India Pvt. Ltd. v. Commissioner, 2006 (1) S.T.R. 73 (S.C.) in support of the assessee's challenge against the levy....

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....ospective effect, for actions taken by the department under Rules, Notifications, Orders etc. amended, superseded, rescinded, repealed etc. Thus the SCN dt. 1-8-2000 issued under the omitted Rule 173GG became operative by virtue of the retrospective operation of the provisions of Section 38A of the Act. Section 132 of the Finance Act revalidated actions already taken under omitted Rules. However, ....