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2020 ] COMMISSIONER CENTRAL EXCISE, MUMBAI-V v. RELIANCE MEDIA WORKS LTD. 221
sub-section (2) to Section 35L of the Act is retrospective in nature and not prospective.
[paras 6, 7, 8]
Interpretation of taxing statute - Notes on clauses - Reference to notes
on clauses cannot decide whether amendment is clarificatory, unless amend-
ment itself so unequivocally states. [304 I.T.R. 308 - relied on]. [para 7]
Reference answered
CASES CITED
Bajaj Auto Ltd. v. Union of India — 2016 (4) S.T.R. 384 — Approved .................................... [Paras 3, 4, 8]
CIT v. Podar Cement Pvt. Ltd. — 226 I.T.R. 625 — Referred ................................................................ [Para 7]
CIT v. Vatika Township Pvt. Ltd. — 367 I.T.R. 466 — Referred........................................................... [Para 7]
Commissioner of Income Tax v. Gold Coin Health Food Pvt. Ltd. — 304 I.T.R. 308
— Relied on ........................................................................................................................................ [Para 7]
Commissioner v. Credit Suisse Services (I) Pvt. Ltd. — 2015 (38) S.T.R. 473 (Bom.)
— Referred ......................................................................................................................................... [Para 6]
Commissioner v. DLF Golf Resorts Ltd. — 2017 (7) G.S.T.L. 202 (P & H) — Relied on ............. [Paras 6, 7]
Commissioner v. Ernst and Young Pvt. Ltd. — 2014 (34) S.T.R. 3 (Del.) — Relied on ..................... [Para 6]
Commissioner v. Kerala State Beverages (Manufacturing & Marketing) Corpn. Ltd.
— 2014 (300) E.L.T. 217 (Ker.) — Referred .................................................................................... [Para 6]
Commissioner v. Mahavir Aluminium Ltd. — 2007 (212) E.L.T. 3 (S.C.) — Referred ..................... [Para 6]
Commissioner v. Mangalore Refineries and Petrochemicals Ltd.
— 2011 (270) E.L.T. 49 (Kar.) — Referred ...................................................................................... [Para 6]
Commissioner v. Motorola India Ltd. — 2019 (368) E.L.T. 3 (S.C.) — Distinguished ................... [Para 6]
Commissioner v. Pawan Kumar Bansal — 2015 (315) E.L.T. 529 (Del.) — Referred ........................ [Para 6]
Commissioner v. Shriram Refrigeration Industries — 2018 (362) E.L.T. A108 (S.C.)
— Referred ......................................................................................................................................... [Para 6]
Commissioner v. Swiss Glass Coat Equipments Ltd. — 2011 (273) E.L.T. 364 (Guj.)
— Referred ......................................................................................................................................... [Para 6]
Commissioner v. Universal Ferro and Allied Chemicals Ltd.
— 2009 (234) E.L.T. 220 (Bom.) — Referred .................................................................................. [Para 8]
Global Vectra Helicorp Ltd. v. Commissioner — CEA No. 66 of 2014,
decided on 23-3-2015 by Bombay High Court — Noted ............................................ [Paras 3, 4, 6, 8]
Greatship (India) Ltd. v. Commissioner — Central Excise (L) No. 20 of 2018,
decided on 24-3-2015 by Bombay High Court — Distinguished ................................. [Paras 6, 7, 8]
Indian Strips v. Union of India — 2014 (302) E.L.T. A62 (Guj.) — Referred ...................................... [Para 6]
Metlex India (P) Ltd. v. Commissioner — 2004 (165) E.L.T. 129 (S.C.) — Referred .......................... [Para 6]
Navin Chemicals Mfg. & Trading Co. Ltd. v. Collector — 1993 (68) E.L.T. 3 (S.C.)
— Relied on .......................................................................................................................... [Paras 4, 6, 7, 8]
Nestle India Ltd. v. Commissioner — 2009 (235) E.L.T. 577 (S.C.) — Referred ................................. [Para 6]
Shriram Refrigeration Industries v. Union of India — 2009 (240) E.L.T. 201 (Bom.) — Referred .. [Para 6]
Sterlite Optical Technologies Ltd. v. Commissioner — 2007 (213) E.L.T. 658 (Bom.) — Referred . [Para 6]
Tata Power Company v. Commissioner — 2017 (345) E.L.T. 94 (Kar.) — Referred ......................... [Para 6]
Thejo Engineering Services Pvt. Ltd. v. Commissioner — 2017 (349) E.L.T. 113 (Mad.)
— Referred ......................................................................................................................................... [Para 6]
Union of India v. Auto Ignation Ltd. — 2002 (142) E.L.T. 292 (Bom.) — Referred ........................... [Para 8]
Videocon International Ltd. v. SEBI — 2015 (53) taxmann.com 245 — Referred .............................. [Para 7]
Virtual Soft Systems Ltd. v. CIT — 289 I.T.R. 83 — Referred ............................................................... [Para 7]
W.P.I..L. Ltd. v. Commissioner — 2005 (181) E.L.T. 359 (S.C.) — Relied on ...................................... [Para 6]
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. dated 10-7-2014 ...................................................................................................................... [Para 7]
EXCISE LAW TIMES  15th April 2020  191