AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.25 OF 2002 The Commissioner of Central Excise, Pune I Commissionerate ..Applicant. V/s. M/s.Indo Schottle Auto Parts ..Respondent. Mr.P.S. Jetly for the applicant. CORAM : SMT.RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 2ND FEBRUARY, 2009. P.C. : 1. None for the respondent, though served. Affidavit of service is taken on record. 2. This application was admitted on 4-5-2005 on the following substantial questions of law : a) Whether on the facts and in the circumstances of the case the tribunal was right in law in setting aside the demand of duty issued to the assessee under section 11A of the Central Excise Act, 1944 for short levy prior to 23-10-1990 when the section has been amended with retrospective effect from 17-11-1980 irrespective of any approval acceptance or amendment of rate of duty of the excisable goods under any other provisions of the Central Excise Act, 1944 or the Rules made there under ? b) Whether on the facts and in the circumstances of the case the tribunal was right in law in dismissing the Miscellaneous application filed by the revenue for rectification of mistake by ignoring and overlooking the amended provisions? 3. The decision of the tribunal is based upon the judgment of the Supreme Court in Cotspun Cotspun Cotspun Limited [1999 (113) ELT 353] Limited [1999 (113) ELT 353] Limited [1999 (113) ELT 353]. That judgment is no longer a good law in view of the subsequent judgment of the Supreme Court in Easland Combines Easland Combines Easland Combines V/s. Collector of Central Excise, Combatore [2003 V/s. Collector of Central Excise, Combatore [2003 V/s. Collector of Central Excise, Combatore [2003 (152) ELT 39 (S.C.)]. (152) ELT 39 (S.C.)]. (152) ELT 39 (S.C.)]. 4. In view of this, the questions raised in the application deserve to be considered on merits. Therefore, we allow the central excise application and direct the tribunal to forward statement of case raising above questions for the opinion of this Court. The statement of case may be forwarded as expeditiously as possible. 5. The application is accordingly disposed of. (Judge) (Judge)