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SUPREME COURT OF INDIA
A.K. SIKRI, ROHINTON FALI NARIMAN, JJ.
Union of India & Ors - Appellants
Versus
M/s. Zenith Spinners - Respondent
Civil Appeal No. 2798 of 2006
Decided On : 28-08-2015
Notification - Excise and Customs - Amendment Notification No. dated has been held to be bad in law by High Court - Submission of respondent herein was that in any case, said notification would apply prospectively - It is admitted that Central Board of Excise and Customs has thereafter issued circular clarifying that said notification would apply prospectively – Held, Most of demand in instant case pertains to period prior to issuance of said notification and so on this ground itself, show cause notice pertaining to that period would be bad in law - In these circumstances, when Court have found that subject matter has become almost tax neutral, it is not necessary to entertain this appeal - Civil appeal is dismissed.
ORDER :
1. The Amendment Notification No. 10/2004 dated 02.06.2004 has been held to be bad in law by the High Court. The submission of the respondent herein was that in any case, the said notification would apply prospectively. It is admitted that the Central Board of Excise and Customs has thereafter issued circular clarifying that the said notification would apply prospectively.
2. Most of the demand in the instant case pertains to the period prior to the issuance of the said notification and so on this ground itself, the show cause notice pertaining to that period would be bad in law.
3. In these circumstances, when we have found that the subject matter has become almost tax neutral, it is not necessary to entertain this appeal. The civil appeal is, accordingly, dismissed.
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