2009 (2) TMI 932

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.... for the Respondent. [Order per : P.K. Das, Member (J)]. -  Revenue filed this appeal against Order-in-Appeal No. IND-1/191/2006, dated 16-5-2006 passed by the Commissioner (Appeals), Indore. 2. Heard learned D.R. on behalf of the Revenue. None appeared on behalf of the respondents. 3. After hearing learned D.R. and on perusal of the records, it is seen that the responde....

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....g the product marketable to the consumer, shall amount to "manufacture". This amendment was given retrospective effect from the date of enactment of Finance Bill, 2005 (i.e. May, 2005). The respondents became liable to pay duty on clearances during the period 15-12-2004 to 31-3-2005 in view of retrospective amendment of Chapter Note amendment. The Original authority confirmed the demand of duty of....

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....of Chapter 15 came on 13-5-2005 with retrospective effect. Section 11AB(1) of the Central Excise Act, 1944, provides that where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person who is liable to pay duty, shall be liable to pay interest. In the present case, duty was levied with retrospective effect consequent upon amendment b....