Page 109 - ELT_1st August 2020_Vol 373_Part 3

2020 ] BSL LTD. v. COMMISSIONER OF CENTRAL EX. (APPEALS), JAIPUR-II 291

retrospectively on transaction effected prior to the date of the issue
of the Notification i.e. during the period April, 1997 to March, 1998?
(ii) Whether the levy, collection and refund of duty under the Central
Excise laws is to be examined/governed/adjudicated on the basis
of provisions as in existence at the time of clearance of the goods or
at the time of finalisation of provisional assessment?”
3. Counsel for the appellant has taken us to the first application which
was made pursuant to the refund order which came to be passed by the Superin-
tendent, Central Excise Range-I, Bhilwara on 7-6-2000 which reads as under :-
“M/s. BSL Ltd., Mandpam, Bhilwara (hereinafter referred to as the assessee
also) are engaged in the manufacture of Grey Woollen fabric falling under
Chapter 51 of the schedule to the Central Excise Tariff Act, 1985 (hereinafter
referred to as the said yarn also).
The said grey woollen fabric is chargeable to duty of Excise on ad valorem
basis. The assessee had filed the price declaration in Annexure-IIC for arriv-
ing at the assessable value of the grey woollen yarn used in the manufac-
ture of grey woollen fabric was not ascertainable at the time of removal, the
value of the grey woollen fabric was also not ascertainable. Therefore, the
assessee requested for assessment of the grey woollen fabric and the as-
sessment was ordered to be provisional under Rule 9-B of Central Excise
Rules, 1944 vide order c. No. V(55)17/PD/14/973443-3445, dated 26-6-1997
and is to be finalised on the basis of the finalisation of assessment of wool-
len yarn.
Now since the provisional assessment of woollen yarn has been finalised
for the period 1997-1998 the assessee has submitted the data with regard to
ascertain the assessable value of the grey woollen fabric cleared during pe-
riod 1997-1998.
Now therefore, on the basis of final assessable value of the woollen yarn for
the period 1997-1998, the assessment of Grey Woollen Fabrics cleared dur-
ing the period 1997-1998 are hereby finalised. The Invoice-wise differential
duty statement are enclosed with this order.
During the year 1997-1998, the assessee has excess paid duty amounting to
Rs. 106335/- (BED Rs. 92464 + AED Rs. 13871). Accordingly the assessee is
advised to apply for refund of duty excess paid during the period 1997-
1998 to the Assistant Commissioner of Central Excise, Bhilwara under Sec-
tion 11-B of Central Excise Act, 1944.”
4. He made an application for refund of excise duty where specific dec-
laration is made which reads as under :-
“2. We enclose the following documents in support of the claim.
(a) Invoice pad two nos. (Quadruplicate for Assessee copy)
Sr. No. 1 to 100.
(b) Differential duty statement Page Nos. 01 to 22.
(c) Final assessment order Page No. 23 & 24.
6. We declare that the duty for which refund has been claimed has not been
charged/realized from any other person.”
5. He further contended that even a show cause notice which came to
be issued wherein it has been stated as under :-

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