2005 (6) TMI 113

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....g 8471.00 of the Schedule to the Central Excise Tariff Act). In March 1998, they removed 20 computers to certain customers without payment of duty, claiming exemption under Notification No. 10/97-C.E., Other computers during this period were cleared to other customers on payment of duty. The removal of the exempted computers was accompanied by availment of input duty credit. This was objected to b....

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.... under the Fourth Schedule. 3. After examining the relevant provisions of the Finance Act, 2005, cited by ld. DR, I find that an "explanation" has been added to Rule 57CC with retrospective effect so as to cover the period 1-3-1997 to 31-3-2000 providing for recovery of dues under the said Rule. The period of dispute in the instant case is comprised in the above period. In the result, any dues ....