- (1.) The Assessee had cleared 'rejects' of all wool fabrics and poly -wool fabrics into DTA without payment of appropriate duties of 'surcharge', 'Special Additional Customs Duty' and 'Countervailing duty' (CVT). Show cause notice was issued in this behalf. The Respondent filed reply thereof contesting the show cause notice and submitted that the duty on the aforesaid components was not leviable as per the provisions of Sec. 3 of the Customs Tariff Act, 1975 which existed at the relevant time. The Commissioner noted that Sec. 3 was amended only in the year 1999 and therefore, demand prior to the year 1999 could not be made and dropped the proceedings. This order has been upheld by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT'). Insofar as the period after the year 1999 is concerned, the matter is remitted back to the adjudicating authority for fresh consideration. In these appeals, we are concerned with the period prior to the year 1999. Insofar as the demand prior to the year 1999 is concerned, we do not find any error in the view taken by the Commissioner which is upheld by the CESTAT also that Sec. 3 was amended retrospectively vide Notification No. 2/95 -C.E., dated 4 -1 -1995 which was amended by Notification No. 38/99, dated 16 -9 -1999 making it prospectively.
(2.) We are in agreement particularly when we find that Larger Bench of the Tribunal in the case of 'Fabworth (India) Ltd. v/s. Commissioner of Central Excise, Nagpur' : 2002 (143) E.L.T. 663 (Tri. -LB) has taken the same view which has been accepted by the Department as no appeal was preferred there against. The view was reiterated in 'Modern Denim Ltd. v/s. Commissioner of Central Excise, Ahmedabad' : 2006 (202) E.L.T. 196 (Tri. -LB). These appeals are, accordingly, dismissed.;