M/S. SUCHITRA COMPONENTS LTD. vs COMMISSIONER OF CENTRAL EXCISE, GUNTUR

The Supreme Court held that a beneficial circular must be applied retrospectively while an oppressive circular should be applied prospectively, as established in Civil Appeal No.4488 of 2005, Commissioner of Central Excise, Bangalore versus M/s. Mysore Electricals Industries Ltd. The Court ruled that the appellant is liable to pay duty from 29.8.1990, the date of the show cause notice, rather than from 1.3.1990 as previously ordered by the Tribunal. The appeal was allowed accordingly, with no costs awarded.