{"id":207048,"date":"1999-07-30T00:00:00","date_gmt":"1999-07-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/gujarat-state-road-transport-vs-c-c-e-on-30-july-1999"},"modified":"2016-08-26T14:47:01","modified_gmt":"2016-08-26T09:17:01","slug":"gujarat-state-road-transport-vs-c-c-e-on-30-july-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/gujarat-state-road-transport-vs-c-c-e-on-30-july-1999","title":{"rendered":"Gujarat State Road Transport &#8230; vs C.C.E. on 30 July, 1999"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Gujarat State Road Transport &#8230; vs C.C.E. on 30 July, 1999<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2000 (117) ELT 41 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Lajja Ram, Member (T)<\/p>\n<p>1. In this appeal filed by M\/s. Gujarat State Road Transport Corpn., the only issue for our consideration is, whether retrospective effect under the provisions of the Central Duties of Excise (Retrospective Exemption) Act, 1986 could be given to Notification No. 279\/86-C.E., dated 24-4-1986. The Collector of Central Excise (Appeals), Ahmedabad, had held that the Notification No. 279\/86-C.E. prescribing specific rate of duty of Rs. 8,000\/- in respect of the body built on the duty paid chassis could not be given restrospective effect from 1-3-1986.\n<\/p>\n<p>2. When the matter was called, no one appeared for the appellants. The matter had come up last on 26-5-1999, when the matter was fixed for today in the presence of the counsel for the appellants. As the matter is very old and relates to the year 1986, we are proceeding to deal with the matter on merits after hearing Shri M.P. Singh, JDR.\n<\/p>\n<p>3. As observed by the learned Collector of Central Excise (Appeals) that with the introduction of the new Central Excise Tariff from 1-3-1986, the activity of fabricating bodies of motor vehicles on the duty paid chassis also became excisable. Such motor vehicles as well as the bodies falling under Heading No. 87.02 and 87.07 respectively were chargeable to duty at the rate of 20% adv. vide serial Nos. 2 &amp; 13 respectively of Notification No. 162\/86-CE., dated 1-3-1986. On 3-4-1986 Notification No. 241\/86-C.E. was issued and the motor vehicles manufactured out of duty paid chassis were exempted from payment of duty equivalent to the duty on the value of the chassis used in such motor vehicles. In other words, in such cases duty was leviable at 20% adv. only on the value of the body fabricated on duty paid chassis under this notification. Subsequently, Notification No. 162\/86-C.E., dated 1-3-1986 was amended vide Notification No. 279\/86-C.E., dated 24-4-1986 providing for the levy of specific duty of Rs. 8,000\/- per motor vehicle for transport of passengers provided no credit of duty paid on the chassis and other components was taken either under proforma credit or modvat credit scheme. We find that these tariff changes had no relationship with the scheme of exemptions under the old Central Excise Tariff and the exemption notifications were independently issued.\n<\/p>\n<p>4. The appellants have submitted that the Notification No. 279\/86-C.E., dated 24-4-1986 should be given retrospective effect in terms of the Central Duties of Excise (Retrospective Exemption) Act, 1986. We find that under the Central Duties of Excise (Retrospective Exemption) Act, 1986, it was specifically mentioned that the provisions of the Act were applicable for maintaining the effective rate of duties at the level obtaining prior to 28-2-1986. As the Notification No. 279\/86-C.E. had no relationship with the duty structure as was in force prior to 1-3-1986, we do not consider that the retrospective effect could be given to this notification.\n<\/p>\n<p>5. Keeping in view the express language of the above Retrospective Exemption Act, we do not find any infirmity in the view taken by the learned Collector of Central Excise, Ahmedabad, in this regard. We do not find any merit in this appeal and the same is rejected.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Gujarat State Road Transport &#8230; vs C.C.E. on 30 July, 1999 Equivalent citations: 2000 (117) ELT 41 Tri Del ORDER Lajja Ram, Member (T) 1. In this appeal filed by M\/s. Gujarat State Road Transport Corpn., the only issue for our consideration is, whether retrospective effect under the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-207048","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gujarat State Road Transport ... vs C.C.E. on 30 July, 1999 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/gujarat-state-road-transport-vs-c-c-e-on-30-july-1999\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gujarat State Road Transport ... vs C.C.E. on 30 July, 1999 - Free Judgements of Supreme Court &amp; 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