2019 (9) TMI 111

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....ave made a request for adjournment. However, we feel that the Revenue's appeal can be disposed of even in the absence of the respondent's representative and as such proceed to decide the same. 3. As per facts on record, the respondents were engaged in the manufacture of Polyester Staple Fibre, PSF Carded, PSF waste, from PET waste/ polyester waste etc. by process of re-cycling. The said goods were being cleared by them availing the benefit of exemption from duty in terms of chapter note 1 to chapter 54 of CETA, 1985 which provide that no duty is leviable if there is no polymerization in the manufacturing of re-cycled PSF. 4. The appellant had described the process of manufacture of Polyester Staple Fibre using the old and used PET bot....

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.... better appreciation of the reasoning adopted by the Commissioner, we reproduce the relevant para of the impugned order:- "12. I find that the party has raised strong objection in their defence regarding applicability of the said Circular with retrospective effect. They further stated that it is a moot point to ponder that Section 37B of the Act is in the form of instruction issued by the Board to bring uniformity in the classification of excisable goods or with respect to levy of duty of excise on such goods as such the same cannot be made effective retrospectively. The party in support of their defence cited some case laws which are discussed as under:- 12.1 In the above context, I find that in the case of Suchitra Compo....

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....f its notification or publication, therefore the Board's circular dated 24-9-1992 issued under Section 37B, re-classifying the goods, is effective from 5-11-1992 when the Trade Notice for the same was issued, consequently any demand in the present case cannot be raised for any date prior to 5-11-1992 and the time limit as provided under Section 11A is not available to the department." 12.2 I have given deep thought to the contention keeping in view the ratio laid down by the Apex Court in the above cited case laws and being convinced that the party's contention is in consonance with the law laid down by the Apex Court, I conclude that Circular No.929/19/2010-CX dated 29.06.2010 has only prospective effects and duty liability will b....