2013 (6) TMI 558

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....vocate with Shri Bharat Raichandani, Advocate For the Respondents : Shri Navneet, Additional Commissioner (AR) Per Ashok Jindal: The applicant seeking waiver of pre-deposit of the duty of Rs.71,87,380/- along with interest and penalty of Rs.25,000/- for the period 17.03.2012 to 27.05.2012. 2. The brief facts of the case are as under: 44. The brief facts of the case are that, the rat....

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....uty rate applicable on cigarettes of length 69 mm manufactured by the assessee and made effective under PCTA, 1931 during the period 07.03.2012 to 27.05.2012 is as per the table given below: roduct name Length MRP in Rs. (per 10 stick) Duty as per Finance Bill (17/03/2012 to 27/05/2012)       Basic NCCD Health AED 10%* (50% of MRP) Total ....

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.... Total duty Four square special 69 mm 35 1034 90 70 22.88 11.94 1229.82                   Four square special 69 mm 35 1034 90 70 22.88 11.94 1229.82                     45. The assessee h....

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.... reported in 2013(288)ELT 438 (Tri-Kolkata) wherein the Tribunal has observed as under:- The contention is that in the Finance Bill, 2008, the declaration under Provisional Collection of Taxes Act, 1931 (PCTA) was made with reference to clause 84 of the Bill, which relates to the items figuring in Seventh Schedule existing at the material time. Therefore, the declaration made under PCTA has to ....