CC Vs. MOONLIGHT METAL AGENCIES

JUDGEMENT

(1.) THE Revenue's appeal rises an issue as to what would be the relevant date for the purpose of rate of duty, the precise question being whether duty rate brought into force under Notification dated 15.12.1990 applied to the respondent's case where Bill of Entry was filed on 14.12.1990 and Vessel Allowed Entry Inward on 17.12.1990. Commissioner (Appeals) held in favour of the respondents on the basis that, even though Notification was issued on 15.12.1990, it was communicated even to the department field officers only on 17.12.1990 and that the date of communication should be treated as the date from which the revised rate came into force. The Commissioner has relied on the decision off the Apex Court in the case of M/s. Garware Nylons Ltd. 1999 (100) ELT 321 (SC) in reaching such a finding.

(2.) TODAY when the Revenue's appeal came up for hearing, none has appeared on behalf of the respondents despite notice. This has been the situation several times earlier also. Accordingly, we proceed to dispose of the case after hearing the DR.

(3.) THE Revenue's appeal succeeds and is allowed after setting aside the impugned order in view of the decision of the Apex Court in the case of Union of India v. Ganesh Das Bhojraj.