Excise-Prospective implementation of orders relating to valuation and classification matters or matters having recurring revenue effect - regarding.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y 2006. To All Chief Commissioners of Central Excise All Chief Commissioners of Customs and Central Excise All Commissioners of Central Excise All Commissioners of Central Excise (Appeals) [email protected] Subject: - Central Excise-Prospective implementation of orders relating to valuation and classification matters or matters having recurring revenue effect - regarding. Sir/M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....evying penalty is only with respect to duty demanded/ penalty levied under the impugned order. 3. In view of legal position as explained above, it is hereby clarified that the any stay order passed by the Commissioner (Appeals) or the Tribunal has to be examined with respect to the words used and the intention expressed by the relevant Appellate Authority. Action on the prospective implementatio....