2003 (10) TMI 156

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....ral)]. - This appeal is directed by Revenue against Order-in-Appeal No. 327/97(M), dated 21-11-97 by which the learned Commissioner has held that the amended provisions which came into effect from 1-3-97 cannot be made applicable retrospectively as amendment to Rule 57E came only on 1-3-97 and this amendment which came from 1-3-97 cannot be applied to payments made earlier retrospectively. He has ....

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....his provision was in existence at the time of issue of certificate and hence was applicable to the present issue. They also submitted that the amendment was only in the nature of clarification and, therefore, would cover the date of payment of duty retrospectively. Revenue, further, contended that even under Rule 57G, the six months period is only from the date of issue of certificate under Rule 5....

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....les at various places like Pune and Meerut. He, further, reiterated the grounds of appeal taken by the department and though the amendment took place from 1-3-97 it was of a clarificatory nature and is effective retrospectively. 5. We have carefully considered the submissions made by both sides and find that suppression was alleged in the show cause notice and duty was confirmed by invoking pro....