2015 (4) TMI 647

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....nts : Mr Govind Dixit & R K Grover, AR ORDER Per: Rakesh Kumar: The appellant are manufacturers of Cigarette. In the budget of 2012-13 announced on 16.03.2012, the basic Excise duty on Cigarette of various lengths was increased by imposing an ad valorem component through clause 141 of the Finance Bill, 2012 read with 7th Schedule. This enhancement of the rate of duty on Cigarettes was acc....

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....ant in this case paid duty during the period from 17.03.2012 to 27.05.2012 at the rate announced in the budget on 16.03.2012 in terms of clause 141 of the Finance Bill 2012. The Department is of the view that during this period, the duty would be chargeable at the rate as per the amendment moved on as 08.05.2012. It is on this basis that the Commissioner vide order in original dated 30.12.2013 con....

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....se, that is, whether the duty during the period from 17.03.2012 to 27.05.2012 is payable at the rate specified in the amendment to Finance Bill, 2012 made on 08.05.2012 or whether the duty is chargeable during this period only at the rate announced in the budget on 16.03.2012 in terms of clause 141 of the Finance Bill, 2012, that this issue now stands decided in favour of the appellant in view of ....

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.... -VIL-(322) CESTAT-CHE-CE . He, therefore, pleaded that the impugned order is not sustainable. 4. Shri Govind Dixit and Shri R.K. Grover, the Ld. DRs, accept that the case is covered in favour of the appellant in view of the Board's Circular dated 11.02.2014 and also the judgment of the Tribunal in the case of MS ATC Ltd. vs CCE Chennnai-III (Supra) in which this circular has been followed.....