2026-VIL-1810-CESTAT-HYD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Inclusion of value of rails supplied free of cost by Indian Railways in assessable value of glued joints - Effect of retrospective exemption by insertion of Entry No. 205A in Notification No. 12/2012-C.E. through Finance Act, 2015 for the period 17.03.2012 to 03.02.2014 - Appellant manufactured glued joints classifiable under Chapter Heading 8530 using rails supplied free of cost by Indian Railways under contracts for supply to the Railways - Adjudicating authority confirmed duty, interest and penalty by adding the value of free-supplied rails to the assessable value solely on the ground that no exemption was available during the relevant period - Appellant contended that the foundation of the demand no longer survives after the retrospective amendment, which was not available before the adjudicating authority, and prayed for remand - Whether the impugned demand can be sustained in view of the retrospective exemption granted subsequent to the order - HELD - The adjudicating authority proceeded on the premise that no exemption existed, which no longer survives after the Finance Act, 2015. Where the legislature grants exemption with retrospective effect, the amended provision is deemed to have existed from the date specified therein, and all pending proceedings are required to be decided in accordance with the amended law. The period covered by the retrospective exemption is precisely the period involved in the present proceedings, and the Tribunal cannot ignore a retrospective legislative amendment which directly governs the dispute. The adjudicating authority had no occasion to examine the Appellant's eligibility under the exemption since the amendment did not exist when the order was passed. The interests of justice require reconsideration in light of the amendment - All issues including eligibility to exemption, valuation, quantification of demand, interest, penalty and limitation are kept open, the impugned order is set aside and the appeal is allowed by way of remand
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