2014 (5) TMI 1043

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....Appellant. Shri Abhishek Anand and Tanmoy Chakraborty, Advocates, for the Respondent. ORDER The subject matter of challenge in this appeal is a judgment and order dated 18th September, 2012 [2013 (288) E.L.T. 438 (Tribunal)] passed by the learned Customs, Excise & Service Tax, Appellate Tribunal allowing an appeal of the assessee holding, inter alia, as follows : "Undisputedly, no decl....

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....f items 2523 29 10, 2523 29 20, 2523 29 30, 2523 29 40 and 2523 29 90, for the entry in column (4), the entry "Rs. 900 per tonne" shall be substituted against each of them". He in support of his submission relied upon Section 4 of the aforesaid Act of 1931 which provides as follows : "Section 4. Effect of declarations under this Act, and duration thereof. - (1) A declared provision shal....

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....-section (2) of Section 4. It is on this basis that he contended that the inclusion of the aforesaid new item would also be affected by the declaration. 4. This submission of Mr. Banerjee has been seriously challenged by Mr. Abhishek Anand. He submitted that the power of amendment provided under Section 4 of the Act of 1931 has to be read in the light of Section 2 thereof which defines a d....