2014 (11) TMI 959

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....tion 35G of the Central Excise Act, 1944 (for brevity 'the Act') prays for quashing Final Order dated 15-9-2011 (A.7) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal') [2013 (297) E.L.T. 92  (Tri.-Del.)] holding that the appellant is not entitled to the benefit of circular No. 306/22/97-CX, dated 20-3-2007. The appellant also claimed that....

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....ound to be covered by the notification dated 25-3-1986. The Tribunal then proceeded to examine the case of the appellant for extending the benefit of circular dated 20-3-1997. The appellant has operated for the year 1993-94 and the claim has been repelled on the ground that benefit of circular issued in 1997 cannot be extended to the appellant. The view of the Tribunal is discernible from the foll....

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....orker where duty liability is of manufacturer. The context of present appeal is on the issue of liability but not Cenvat Credit. Intention of the legislature when conveyed from a specified date that cannot be read as to have retrospective effect. This we say, following the Apex Court's judgment in the case of CCE v. Sunwin Technosolution Pvt. Ltd. - 2011 (21) S.T.R. 97 (S.C.). Further the issue in....