DHARAMPAL SATYAPAL LTD. Vs. DEPUTY COMMISSIONER, GUWAHATI

JUDGEMENT

(1.) This appeal has been preferred by the assessee under Section 35G of the Central Excise Act, 1944, ('the Act'), against the Customs, Excise & Service Tax Appellate Tribunal (hereafter referred to as 'CESTAT'), upholding the demand of the Revenue with reference to Section 154 of the Finance Act, 2003, retrospectively withdrawing the exemption granted under Section 5A of the Act read with sub section (3) of Section 3 of the Additional Duties of Excise Goods of Special Importance Act, 1957 and sub-section (3) of Section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978. The appellant has claimed the following substantial questions of law :

(2.) We have heard the learned counsel for the parties.

(3.) Learned counsel for the appellant submitted that R.C. Tabacco was wrongly applied to the case of the appellant and the appellant had not been given any opportunity of being heard as required under Section 11A of the Act and even if Section 154 of the Finance Act, 2003 was valid, the same could not affect the procedure for recovery of the amount due, in accordance with Section 11A of the Act.